輸入 · Trade / consumption
A12 – Import for domestic production
Nhập kinh doanh sản xuất
データの内容は英語（公式）で表示しています。
利用場面
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.
利点
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.
関連区分
根拠: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). 説明は参考情報であり、法令や税関の指導に代わるものではありません。申告前に現行規定を確認してください。