B11 – Export for trade

数据内容以英文（官方）显示。

适用情形

Commercial exports abroad, to non-tariff zones or EPEs; exports by FDI firms exercising export rights.

优势

0% VAT on exports when conditions are met (contract, bank payment, declaration…); input VAT refund under the rules.

相关代码

A11

Import for domestic trade / consumption

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。