E62

輸出 · Production for export

E62 – Export of products made under the production-for-export regime

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利用場面

Products made from materials imported under E31, exported abroad, to non-tariff zones or on-site.

利点

Evidence that E31 materials went into exported goods (reconciled in the annual settlement report); exports qualify for 0% VAT when eligible.

E31 → E62 → A42

詳細ガイド

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.

ガイドを読む →

関連区分

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。