General Department of Customs has recently issued Decision No. 1357/QD-TCHQ on the code schedule
of import, export typeand use instruction thereof. This Decision comes into effect from June
1, 2021 and replaces Official Dispatch No. 2765/TCHQ-GSQL dated April 1, 2015 of
General Department of Customs on import, export format code on the VNACCS
export typecode, Decision No. 1357/QD-TCHQ stipulates 16 typecodes, of which 5
codes remain unchanged; 10 codes amended; 01 code added (code C12: Export commodities from bonded warehouses
to foreign countries), and 01 code abolished (code E56: Export of compensating products that are
delivered within Vietnam)
import typecode, Decision 1357/QD-TCHQ stipulates 24 types, of which 6 codes
remain unchanged; 16 codes amended and 02 codes added (A43: Import commodities under Tax preferential
treatment program; A44: Temporarily
import commodities for sale at duty-free shops).
Decision No. 1357/QD-TCHQ, the General Department of Customs also stipulates transition clauses to handle cases where customs declarations registered under
respective format before effective date of this Decision. Specifically, for customs declarations registered under
respective format before effective date of this Decision where use purposes are changed or customs
declarations are registered in new import and export format, use codes
specified under this Decision for registering new customs declarations.For
codes specified under this Decision whose customs procedures have not been
elaborated under Decrees of the Government and Circulars of Ministry of
Finance, do not implement until specific regulations are issued.
1357/QD-TCHQ was issued to solve problems encountered in the implementation
process as well as better meet the requirements of statistics and customs
management as prescribed. Specifically, codes A11 and A12 need to be clearly
classified according to the purposed of the commodities; code A31 needs to be classified for the
purpose of re-importing commodities to
apply the appropriate management style.
addition, the provisions of the Law on Import Tax and Export Tax; The Law
amending and supplementing a number of articles of the Tax Law also needs to
adjust and supplement a number of typecodes to apply tax policy such as:
supplementing types of goods for which tax shall be paid with state budget,
import and export goods of priority enterprises...