輸入 · Production for export
E31 – Import of materials for production for export
Nhập nguyên liệu sản xuất xuất khẩu
データの内容は英語（公式）で表示しています。
利用場面
Raw materials, supplies and components imported to manufacture products that are exported (the enterprise buys materials, manufactures and sells abroad).
利点
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 to produce exports under contracts with foreign parties); lower working capital; annual settlement.
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.
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。