Import · Production for export
E31 – Import of materials for production for export
Nhập nguyên liệu sản xuất xuất khẩu
When to use it
Raw materials, supplies and components imported to manufacture products that are exported (the enterprise buys materials, manufactures and sells abroad).
Benefits
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.
In-depth guide
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.
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.