Types of non-commercial imports and exports

According to Decision 1357/QD-TCHQ dated May 18, 2021, the regulations on the codes for non-commercial import and export goods are as follows:

• The export code for non-commercial goods is: H21 Export of other goods.
• The import code for non-commercial goods is: H11 Other imported goods.

Many businesses, when processing import procedures for non-commercial goods, inadvertently apply the wrong import type code. Applying the wrong code necessitates canceling the customs declaration. For declarations that have already been cleared, canceling them becomes very difficult.

Therefore, when importing goods, it is necessary to determine the purpose of the import. Is it for samples or for business/production purposes?

For goods imported by individuals, the courier service usually handles the customs declaration for the importer.

Import and export orders with a value under 1,000,000 VND are not subject to import tax and import VAT according to Decision 78/2010/QD-TTg dated November 30, 2010.