blue-check How to distinguish import procedure codes applicable to FDI enterprises

Official letter No. 678/GSQL-GQ1 dated May 25th, 2022 of General Department of Vietnam Customs regarding customs declaration according to customs procedure codes A41 and A12
Posted: 14/6/2022 9:07:45 AM | Latest updated: 24/6/2022 1:34:36 PM (GMT+7) | LuatVietnam: 5475 | Vietlaw: 566

This Official letter instructs foreign-invested enterprises (FDI enterprises) to distinguish and use correct import procedure codes according to Decision No. 1357/QD-TCHQ dated May 18th, 2021:

Accordingly, in case an FDI enterprise imports materials, ingredients, machinery and equipment serving domestic manufacturing (including commodities imported for implementation of investment projects), it shall use import procedure code A12- Import for manufacturing.

If the FDI enterprise imports goods under import right to sell the goods in Vietnam directly (without manufacturing process), it shall declare import procedure code A41- Import for commercial purposes under import right.

If the FDI enterprise imports goods for domestic consumption only rather than for commercial purposes, it shall declare import procedure code A11 - Import for domestic consumption.

Notably, enterprises have to open separate customs declarations for goods imported under different forms (point b clause 1 Article 8 of Circular No. 38/2015/TT-BTC).

Ms Phuong Thao (
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