B11 – Export for trade

データの内容は英語（公式）で表示しています。

利用場面

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

利点

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

関連区分

A11

Import for domestic trade / consumption

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。