E52 – Export of processed products to a foreign principal

データの内容は英語（公式）で表示しています。

利用場面

Processed products delivered to the foreign principal, or as instructed to a non-tariff zone / on-site export.

利点

Export duty exemption for processed products (imported-material share); processing fees can be 0% VAT when eligible.

関連区分

E21

Import of materials for inward processing for a foreign party

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。