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E11

Import · Export processing enterprise (EPE)

E11 – EPE import of materials from abroad

Nhập nguyên liệu của DNCX từ nước ngoài

When to use it

Export processing enterprises importing materials from abroad for production.

Benefits

Goods imported into a non-tariff zone and used only there are outside import duty and VAT.

Related codes

E13

Other goods imported into an EPE

E15

EPE purchase of materials from the domestic market

E42

Export of EPE products

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.