B11 – Export for trade

El contenido de los datos se muestra en inglés (versión oficial).

Cuándo usarlo

Commercial exports abroad, to non-tariff zones or EPEs; exports by FDI firms exercising export rights.

Ventajas

0% VAT on exports when conditions are met (contract, bank payment, declaration…); input VAT refund under the rules.

Códigos relacionados

A11

Import for domestic trade / consumption

E62

Export of products made under the production-for-export regime

Base: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). Explicaciones solo de referencia; no sustituyen la normativa ni las instrucciones aduaneras; verifique las reglas vigentes.