B13 – Re-export of imported goods

データの内容は英語（公式）で表示しています。

利用場面

Imported goods (not processed) returned to the seller or sent to a third country / non-tariff zone; surplus production-for-export materials re-exported.

利点

Import duty paid may be refunded under conditions; no export duty on unprocessed goods.

関連区分

A11

Import for domestic trade / consumption

A12

Import for domestic production

E31

Import of materials for production for export

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。