On September 04, 2026, the General Department of Customs issued Official Letter No. 21310/CHQ-GSQL guiding customs procedures and the application of type codes for goods of export processing enterprises.
1. Procedure for Re-importing Defective Goods for Repair or Recycling (Applying Code G13)
Traders are permitted to re-import their own unused goods that have been returned by partners/customers.
For export products of export processing enterprises that are returned by customers for repair or recycling, then re-exported back to the foreign customer or re-exported into a non-tariff zone, the enterprise must declare under type code G13 (under Decision No. 1357/QD-TCHQ dated May 18, 2021)
2. Procedure for Importing Production Materials (Applying Code E15)
For the import of input materials by export processing enterprises to manufacture export products, the enterprise shall declare under type code E15.
The procedure is carried out under Articles 54, 74, and 75 of Circular No. 38/2015/TT-BTC (as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC)
(According to Official Letter No. 21310/CHQ-GSQL dated September 04, 2026)
Related service: Customs clearance procedures
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