E11 – EPE import of materials from abroad

数据内容以英文（官方）显示。

适用情形

Export processing enterprises importing materials from abroad for production.

优势

Goods imported into a non-tariff zone and used only there are outside import duty and VAT.

相关代码

E13

Other goods imported into an EPE

E15

EPE purchase of materials from the domestic market

E42

Export of EPE products

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。