E31 – Import of materials for production for export

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

Quand l’utiliser

Raw materials, supplies and components imported to manufacture products that are exported (the enterprise buys materials, manufactures and sells abroad).

Avantages

Import duty exemption (Law on Import and Export Duties 2016, Art. 16(7)); outside import VAT (VAT Law 48/2024/QH15, Art. 5(20) – materials imported to produce exports under contracts with foreign parties); lower working capital; annual settlement.

E31 → E62 → A42

Guide approfondi

Complete guide to the production-for-export (SXXK) regime

Exemption conditions, facility notification, E31 imports, norms, E62 exports, the annual settlement report under Circular 121/2025, scrap and rejects, common risks and notes for steel fabricators.

Lire le guide →

Codes liés

E62

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

A42

Change of use / domestic sale from other regimes (except temporary admission)

E33

Import of materials into a tax-suspension (bonded) warehouse

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.