A31 – Re-import of exported goods

数据内容以英文（官方）显示。

适用情形

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

优势

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

相关代码

B11

Export for trade

E62

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

依据: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). 解释仅供参考，不能替代法律法规及海关指引；申报前请核对现行规定。