VN Tariff IntelligenceHS codes, import–export duties, FTAs and smart tariff advisory
A31

Import · Trade / consumption

A31 – Re-import of exported goods

Nhập khẩu hàng hóa đã xuất khẩu

When to use it

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

Benefits

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

Related codes

B11

Export for trade

E62

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

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.