Official Letter 539/TCHQ-QLRR on the instructions to use 10 types of export and import code
To apply the code of managing imported and exported goods in Decision 02/TCHQ-QD, dated January 22nd 2013, the General Department of Customs has issued Official Letter 539/TCHQ-QLRR to give instruction.
Some guidances in the Official Letter are as follows:
Import of exported goods that have been returned (NKD19): applies to exported goods under sales contracts, to be returned to foreign partners in the condition as when imported.
Import of exported processing goods that have been returned (NGC23): applies to exported goods according to the contract, to be returned by foreign partners in the condition as when imported.
Export of imported goods (XSX08): applies to imported goods which are raw materials for the production of export goods, to be returned in the condition as imported to foreign partners.
Official Letter takes effect from the date of issuance.