Thứ bảy, ngày 4/6/2016

​      On May 18, 2021, General Director of General Department of Customs issued Decision No.1357/QD-TCHQ on issuance of code schedule of import, export format and use instruction thereof.

Accordingly, code schedule of 16 import, 24 export formats and instruction thereof are attached hereto. For example:

- B11: Export for commercial purposes. Applicable in case:

+ Enterprises export commodities to foreign countries, export to free trade zones, export-processing enterprises or in-country exports according to foreign traders under sale agreements

+ Foreign-invested enterprises (including export-processing enterprise) exercise the right to export domestically purchased commodities for commercial purposes.

- E62 - Export manufactured products. Applicable in case:

+ Export products manufactured from parts or all of imported materials to foreign countries or to free trade zones (including cases of exporting to foreign traders and delivering in Vietnam as designated)

+ Export meal rations to aircrafts of Vietnamese airlines

 In case of in-country export, extract information regarding on-spot import, export such as code of bonded warehouses and internal management code.

- C12 - Export commodities from bonded warehouses to foreign countries. Applicable in case:

+ Transport commodities from bonded warehouses to foreign countries or to free trade zones;

+ Transport commodities from one bonded warehouse to another.

- C22 - Transport commodities to free trade zones: Applicable in case export commodities from free trade zones (except export processing enterprises and bonded warehouses) to foreign countries or to domestic market.

- A43 - Import commodities under Tax preferential treatment program: Applicable in case enterprises import automobile parts under Tax preferential treatment program for manufacturing and assembly of automobiles; materials, ingredients and components to manufacture, toll manufacture (assemble) products of supporting industries prioritized for development of automobile manufacturing and assembly industry in 2020 – 2024 (hereinafter referred to as “Tax preferential program for automobile supporting industry”) under Decree No. 57/2020/ND-CP dated May 25, 2020 of the Government.

     - A44 - Temporarily import commodities for sale at duty-free shops: Applicable in case enterprises temporarily import commodities in order to sell at duty-free shops.

- E13 - Import other commodities to export-processing enterprises: Applicable in case export-processing enterprises import from foreign countries, import domestically or import from other export-processing enterprises and lease, purchase financially:

+ Tools and commodities for creating fixed assets, except for cases of temporarily importing machinery and equipment in form of rental and commodities imported under G12 code;

+ Other commodities for use solely in export-processing enterprises (not subject to tax).

For details: QĐ 1357.docQĐ 1357.doc

Department of Enterprise Management.

Address: No.26, 2A St., Bien Hoa II Industrial Zone, Bien Hoa city, Dong Nai Province, Viet Nam.
Tel: 84.251.3892378 - Fax: 84.25
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Chief Editor: Mr. Pham Van Cuong - Deputy Director