Import · Trade / consumption
A12 – Import for domestic production
Nhập kinh doanh sản xuất
When to use it
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.
Benefits
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.
Related codes
Basis: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). Explanations are for reference only and do not replace legislation or customs guidance; always check current rules before declaring.