On October 27, 2025, the Hon Gai Port Customs Branch issued Official Dispatch No. 1900/HQHG providing detailed guidance on tax policies and customs procedures for imported goods of Export Processing Enterprises (EPEs)..
This Official Dispatch is issued in accordance with current legal regulations and in continuation of the guidance provided by the General Department of Customs (now Customs Department) in Official Dispatch No. 1478/TCHQ-GSQL dated April 26, 2022, regarding the use of declaration code E13.
Main contents:
1. Declaration Code E13:
Code E13: Import of other goods into Export Processing Enterprises (EPEs)
This code is used when an EPE imports other goods for internal use, which are non-taxable under current regulations.
2. Applicable Cases and Tax Notes
| Case | Description | Applicable Declaration Code |
| Purchase of goods for internal consumption | EPE purchases uniforms, footwear, and daily-use items to provide or give as gifts to employees or workers. | A11 – Domestic consumption business import |
| Import of samples and R&D materials | EPE imports product samples or materials for research and development, not for commercial purposes, and used internally within the EPE. | E13 – Import of other goods by EPE |
| Sending gifts or presents abroad | EPE sends gifts or presents to employees, customers, or business partners overseas. | H11 – Domestic consumption business export |
3. Effective Implementation:
The Hon Gai Port Customs Branch requests that all Export Processing Enterprises (EPEs) within its jurisdiction use the correct declaration codes and fulfill corresponding tax obligations when carrying out customs procedures for imported goods.
(According to Official Letter No. 1900/HQHG October 27, 2025)
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