进口 · Trade / consumption
A12 – Import for domestic production
Nhập kinh doanh sản xuất
数据内容以英文（官方）显示。
适用情形
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 regime.
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); equipment for incentive projects may be duty-exempt under a registered list.
相关代码
依据: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). 解释仅供参考，不能替代法律法规及海关指引；申报前请核对现行规定。