进出口贸易方式（海关监管方式）

A11

Import for domestic trade / consumption

Goods imported for resale or own use in Vietnam, including goods bought from non-tariff zones, EPEs and on-site imports for consumption.

优势: Simple procedure; FTA preferential rates apply with valid proof of origin; import VAT is creditable under VAT rules.

Trade / consumption A12

Import for domestic production

Materials and equipment imported for production sold domestically, fixed assets or investment projects; also used when an exporter does not use the production-for-export…

优势: No consumption-norm or settlement reporting; import duty may later be refunded if materials are used for exported goods (subject to refund conditions…

Trade / consumption A21

Domestic sale of temporarily admitted goods

Goods previously admitted temporarily (G11–G14) that are released for domestic use.

优势: Allows domestic use instead of re-export; duties are paid as provided at the time of the change.

Trade / consumption A31

Re-import of exported goods

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

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

Trade / consumption A41

Import by enterprises exercising trading (import) rights

FDI enterprises or foreign traders exercising import rights to sell directly in Vietnam (not for production).

优势: Lets licensed foreign-invested traders distribute imported goods.

Trade / consumption A42

Change of use / domestic sale from other regimes (except temporary admission)

Goods imported duty-free or non-taxable (E31, E21, E11, investment incentives…) that are sold domestically or used for another purpose: surplus materials, production-for…

优势: The lawful way to handle duty-exempt goods that are not exported: declare and pay the duty due at the time of the change (unless exempt).

Trade / consumption A43

Import under a tariff incentive programme

Goods imported under a tariff incentive programme (e.g. the 2020–2024 automotive components programme).

优势: Programme rates apply when conditions are met.

Trade / consumption A44

Temporary import of goods for duty-free shops

Goods temporarily admitted for sale in duty-free shops.

优势: No duty on admission; managed under the duty-free shop regime.

Temporary admission / export E11

EPE import of materials from abroad

Export processing enterprises importing materials from abroad for production.

优势: Goods imported into a non-tariff zone and used only there are outside import duty and VAT.

Export processing enterprise (EPE) E13

Other goods imported into an EPE

Other goods brought into an EPE: fixed-asset machinery, tools, goods used only inside the EPE.

优势: Outside import duty and VAT while used inside the EPE.

Export processing enterprise (EPE) E15

EPE purchase of materials from the domestic market

EPEs buying materials from the domestic market or from other EPEs / non-tariff zones (on-site trade).

优势: The domestic seller may apply 0% VAT as an export (subject to conditions); no duty for the EPE.

Export processing enterprise (EPE) E21

Import of materials for inward processing for a foreign party

Materials supplied by (or bought for) a foreign principal for processing under a processing contract.

优势: Duty-exempt processing materials; outside import VAT (materials imported for processing exports under a contract with a foreign party); no capital ti…

Processing (outward/inward) E23

Processing materials transferred from another contract

Surplus processing materials transferred from one processing contract to another.

优势: Re-uses surplus materials without re-export or duty payment.

Processing (outward/inward) E31

Import of materials for production for export

Raw materials, supplies and components imported to manufacture products that are exported (the enterprise buys materials, manufactures and sells abroad).

优势: Import duty exemption (Law on Import and Export Duties 2016, Art. 16(7)); outside import VAT (VAT Law 48/2024/QH15, Art. 5(20) – materials imported t…

Production for export E33

Import of materials into a tax-suspension (bonded) warehouse

Production-for-export enterprises with a tax-suspension warehouse placing imported materials there.

优势: Duty is suspended; paid only on quantities used for domestic sales.

Bonded warehouse & non-tariff zones E41

Re-import of products processed abroad (outward processing)

Products processed abroad (or by an EPE) and brought back.

优势: Duties per outward-processing rules; materials sent out (E82) are exempt from export duty.

Processing (outward/inward) G11

Temporary import for re-export trade

Traders temporarily importing goods for re-export (temporary import / re-export trade).

优势: Duty relief on re-export under the rules; outside VAT (goods temporarily imported for re-export – VAT Law 2024, Art. 5(20)).

Temporary admission / export G12

Temporary import of machinery for time-limited projects

Machinery and construction equipment admitted temporarily for time-limited projects; ship/aircraft repair.

优势: Duty relief when re-exported within the period; no need to buy equipment outright.

Temporary admission / export G13

Duty-free temporary admission

Duty-free temporary admission: fair and exhibition goods, samples, test/research equipment, repair goods, exported goods returned for repair and re-export…

优势: No import duty when re-exported in time – ideal for international exhibitions and demo equipment.

Temporary admission / export G14

Other temporary admission

Other temporary admissions, e.g. vehicles of diplomatic missions or international organisations.

优势: Depends on the specific case.

Temporary admission / export G51

Re-import of temporarily exported goods

Goods previously exported temporarily (G61) – exhibitions, repairs, warranty, equipment used on projects abroad – coming back.

优势: No import duty on the same goods coming back (value added by repair abroad may be dutiable).

Temporary admission / export C11

Foreign goods placed in a bonded warehouse

Goods from abroad or non-tariff zones stored in a bonded warehouse awaiting re-export or import into Vietnam.

优势: No duty while stored; flexible regional hub and distribution.

Bonded warehouse & non-tariff zones C21

Goods brought into a non-tariff zone

Foreign goods entering a non-tariff zone (other than EPEs, bonded and tax-suspension warehouses).

优势: Outside duty when used only inside the zone.

Bonded warehouse & non-tariff zones H11

Other imports

Gifts, diplomatic goods, free samples, aid, personal effects and moving property, and other cases not covered by other codes.

优势: May be duty-free within allowances (gifts, samples…).

Other

B11

Export for trade

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

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

Trade / consumption B12

Export after temporary export

Goods temporarily exported (G61) that are sold, given or used abroad instead of returning.

优势: Regularises the sale of goods taken abroad for exhibitions or trials.

Temporary admission / export B13

Re-export of imported goods

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

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

Trade / consumption E42

Export of EPE products

Products of export processing enterprises shipped abroad, to other zones, or sold into the domestic market.

优势: Single regime for EPE outputs; domestic buyers declare imports and pay duties when buying from an EPE.

Export processing enterprise (EPE) E52

Export of processed products to a foreign principal

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

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

Processing (outward/inward) E54

Transfer of processing materials to another contract

Surplus processing materials moved to another processing contract (not machinery).

优势: No re-export or duty needed for the surplus.

Processing (outward/inward) E62

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

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

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

Production for export E82

Export of materials for outward processing

Materials sent abroad (or to an EPE) for outward processing.

优势: Export duty exemption on materials sent out; products return under E41.

Processing (outward/inward) G21

Re-export of temporary-import trade goods

Re-export of goods imported under G11.

优势: Completes the temporary import / re-export cycle; duties refunded or not collected as provided.

Temporary admission / export G22

Re-export of machinery admitted for time-limited projects

Re-export of machinery imported under G12.

优势: Closes the temporary admission without duty when on time.

Temporary admission / export G23

Re-export of duty-free temporary imports

Re-export of goods imported under G13 or A44; repaired goods sent back.

优势: Keeps the duty-free status of the temporary admission.

Temporary admission / export G24

Other re-exports

Re-export of goods imported under G14.

优势: Depends on the specific case.

Temporary admission / export G61

Temporary export

Temporary export for fairs and exhibitions, repair, warranty, processing, equipment for projects abroad…

优势: No export duty when re-imported on time; no import duty on the same goods returning unchanged.

Temporary admission / export C12

Goods leaving a bonded warehouse for abroad

Bonded-warehouse goods shipped abroad, to non-tariff zones or another bonded warehouse.

优势: No Vietnamese duty on goods merely passing through a bonded warehouse.

Bonded warehouse & non-tariff zones C22

Goods leaving a non-tariff zone

Goods leaving a non-tariff zone (not an EPE or bonded warehouse) for abroad or the domestic market.

优势: Under the non-tariff zone regime.

Bonded warehouse & non-tariff zones H21

Other exports

Gifts, samples, diplomatic goods, aid, personal effects and other exports not covered by other codes.

优势: Simplified handling of non-commercial shipments.

Other