Công văn 4032/TCHQ-GSQL năm 2021 hướng dẫn sử dụng mã loại hình B13- xuất khẩu hàng hóa đã nhập khẩu đối với trường hợp hàng hóa xuất khẩu có nguồn gốc nhập khẩu do Tổng cục Hải quan ban hành

To: Customs Departments of provinces and cities

Recently, the General Department of Customs has received enquiries regarding customs procedure code B13 - export of imported goods for exports that are imported goods that have not undergone processing under Decision No. 1357/QD-TCHQ dated 08/05/2021 of General Department of Customs. Below are opinions of General Department of Customs:

- Pursuant to Article 34 of the Government’s Decree No. 134/2016/ND-CP, which is amended by the Government’s Decree No. 18/2021/ND-CP dated 11/3/2021 on refund of taxes on imports that have to be re-exported;

- Pursuant to Article 48 of the Government’s Decree No. 08/2015/ND-CP, which is amended by the Government’s Decree No. 59/2018/ND-CP dated 20/4/2018 on customs procedures for imports that have to be re-exported;

- Pursuant to Article 13 of Circular No. 06/2021/TT-BTC dated 22/01/2021 of the Ministry of Finance on framework procedures for cancellation of export and import duties.

When exporting imported goods that have not undergone processing to back to the goods owner, to foreign countries, free trade zones or export processing enterprises, General Department of Customs requests that Customs Departments provide the following instructions to declarants:

1. In case the exporter is the initial importer or a person authorized by the initial importer to export the goods and the goods are eligible for cancellation of export duty, refund of import duty, use code B13 – Export of imported goods.

Attention: When preparing the export declaration, enter accurate information and import declaration number in “Phần ghi chú” (“Notes”) or “ghi chép khác” (“other notes”) section and specify: ““Hàng hóa thuộc đối tượng không thu thuế xuất khẩu, hoàn thuế nhập khẩu theo quy định” (“The goods are eligible for cancellation of export duty, refund of import duty”).

2. In case the exporter does not wish to follow procedures for cancellation of export duty, refund of import duty, or the exporter is not the initial importer or a person authorized by the initial importer to export the goods, use code B11 – Export for sale.

Attention: In case the exporter does not wish to follow procedures for cancellation of export duty, refund of import duty, specify “Tờ khai này không sử dụng để thực hiện các thủ tục không thu thuế xuất khẩu, hoàn thuế nhập khẩu” (“This declaration is not used for completion of procedures for cancellation of export duty, refund of import duty”) in “Phần ghi chú” (“Notes”) or “ghi chép khác” (“other notes”) section of the export declaration.

Customs Departments shall disseminate the contents of this document among relevant customs officials and enterprises for uniform and conformable implementation.

For your information and compliance./.

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