A12 – Import for domestic production

Le contenu des données est affiché en anglais (version officielle).

Quand l’utiliser

Materials and equipment imported for production sold domestically, fixed assets or investment projects; also used when an exporter does not use the production-for-export regime.

Avantages

No consumption-norm or settlement reporting; import duty may later be refunded if materials are used for exported goods (subject to refund conditions); equipment for incentive projects may be duty-exempt under a registered list.

Codes liés

A11

Import for domestic trade / consumption

E31

Import of materials for production for export

Base: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). Explications à titre indicatif, ne remplaçant ni la législation ni les instructions douanières ; vérifiez les règles en vigueur.