통관 유형 E31 – Import of materials for production for export

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사용 시점

Raw materials, supplies and components imported to manufacture products that are exported (the enterprise buys materials, manufactures and sells abroad).

이점

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.

E31 → E62 → A42

심층 가이드

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.

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E31 – Import of materials for production for export

사용 시점

이점

Complete guide to the production-for-export (SXXK) regime

관련 코드

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

Change of use / domestic sale from other regimes (except temporary admission)

Import of materials into a tax-suspension (bonded) warehouse