A31 – Re-import of exported goods

データの内容は英語（公式）で表示しています。

利用場面

Exported goods returned to be sold domestically or destroyed; surplus materials and scrap returned from outward processing.

利点

Returned exports may qualify for duty exemption/refund under tax law conditions.

関連区分

B11

Export for trade

E62

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

根拠: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). 説明は参考情報であり、法令や税関の指導に代わるものではありません。申告前に現行規定を確認してください。