Decree No. 06/2003/ND-CP on the classification of export and import goods

DECREE

Provisions on the classification of export and import goods

___________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Customs Law dated June 29, 2001;

Based on Decision No. 49/QĐ-CTN dated March 6, 1998 of the President of the Socialist Republic of Vietnam;

At the request of the Minister of Finance.

DECREE:

Chapter 1:

GENERAL PROVISIONS

Article 1. Scope of regulation and objects of implementation

1. This Decree stipulates the classification of export and import goods and other goods related to export and import activities.

2. The objects subject to this Decree include:

a) Organizations and individuals exporting and importing goods;

b) State agencies managing customs, tax, statistics, trade, and other state management fields related to export and import activities of goods.

Article 2. Definitions

In this Decree, the following terms are understood as follows:

1. "Classification of export and import goods" refers to the process of determining and arranging goods into a specific code based on their name, description of characteristics, composition, structure, function, packaging specifications, and other attributes according to the Harmonized System of Description and Coding of Goods, the Vietnamese Export and Import Goods List, and other relevant legal provisions.

2. "The International Convention on the Harmonized Commodity Description and Coding System" (International Convention on the Harmonized Commodity Description and Coding System) is the Convention adopted on June 14, 1983, in Brussels, Belgium, by the Council of Cooperation on Customs, now known as the World Customs Organization (WCO), regarding the Harmonized System of Description and Coding of Goods, hereinafter referred to as the HS Convention.

3. "The Harmonized System of Description and Coding of Goods," hereinafter referred to as the Harmonized System (HS for short), is a system comprising general rules, mandatory notes, and a list of commodity groups (four-digit codes) and subgroups (six-digit codes) systematically arranged corresponding to the names, descriptions, and codes of goods.

The list of commodity groups and subgroups of the Harmonized System hereinafter referred to as the HS List.

4. "General Rules" are six general rules to interpret the Harmonized System to classify goods into a specific group or subgroup.

5. "Mandatory Notes" are explanations attached at the beginning of each part and chapter of the HS List that clarify parts, chapters, and subgroups.

Chapter 2:

THE EXPORT AND IMPORT GOODS LIST OF VIETNAM AND CLASSIFICATION OF EXPORT AND IMPORT GOODS

Article 3. The Export and Import Goods List of Vietnam

1. The Export and Import Goods List of Vietnam is established based on the full application of the Harmonized System and includes:

a) General Rules, Mandatory Notes;

b) A detailed list of goods at a minimum eight-digit code level; units of measurement and accompanying explanatory content. Among which:

- The first six digits comply with the HS List;

- Subsequent digits are national detailed codes expanded according to the management requirements of the State.

2. The Ministry of Finance promulgates the Export and Import Goods List of Vietnam.

3. The Export and Import Goods List of Vietnam is used for:

a) Establishing the Tariff Schedule for export and import goods;

b) Classifying export and import goods and other goods related to export and import activities;

c) National statistics on export and import goods;

d) Serving state management of export and import goods in the field of trade and other fields.

Article 4. Application of international treaties

In cases where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions from the Export and Import Goods List of Vietnam, such treaties shall be implemented.

Article 5. Classification of export and import goods

1. The classification of export and import goods must be based on the Export and Import Goods List of Vietnam prescribed in Article 3 and Article 4 of this Decree; regulations related to the classification of export and import goods issued by competent state agencies, and technical documents, and other information related to the goods to be classified.

2. In cases where the name, description, and code of export and import goods cannot be determined after classifying goods according to the provisions of Clause 1 of this Article, samples of the goods must be taken for analysis and examination to serve the classification process.

The taking of samples, analysis, and examination of export and import goods are carried out in accordance with Article 9 of Government Decree No. 101/2001/NĐ-CP dated December 31, 2001, detailing the implementation of certain provisions of the Law on Customs regarding customs procedures and customs inspection and supervision systems.

3. The classification of export and import goods is conducted before exporting and importing goods, during the implementation of customs procedures, and post-clearance inspections.

Chapter 3:

RIGHTS AND OBLIGATIONS OF THE CUSTOMS DECLARANT;
RESPONSIBILITIES AND LIMITATIONS OF STATE AGENCIES IN THE CLASSIFICATION OF EXPORT AND IMPORT GOODS

Article 6. Rights and obligations of the declarant

1. Rights of the declarant:

a) Have the right to request review or take samples of goods under the supervision of customs officers before proceeding with customs procedures to classify export and import goods;

b) Have the right to appeal the results of the classification of export and import goods in accordance with Article 9 of this Decree.

2. Obligations of the customs declaration person:

a) Provide relevant documents, information about export and import goods to assist in the classification and determination of the code of goods; provide samples of goods for analysis and examination upon the request of the customs agency;

b) Accurately declare the name, description, and code of export and import goods on the customs declaration form and bear legal responsibility for the accuracy of the declared content.

Article 7. Responsibilities and limitations of the Ministry of Finance

1. To lead and coordinate with relevant agencies in drafting and promulgating the Export and Import Goods List of Vietnam;

2. To direct and organize the unified implementation of the classification of export and import goods in accordance with this Decree;

3. To be the focal point of the Vietnamese Government in implementing the rights and obligations of Vietnam in participating in the HS Convention and classifying goods according to the HS.

Article 8. Responsibilities of relevant Ministries and sectors

Ministries, ministerial-level agencies, and government agencies within their respective functions and powers shall implement this Decree when issuing regulations or examining and resolving issues related to export and import goods; they shall coordinate with the Ministry of Finance in implementing the HS Convention and compiling the Vietnam Export and Import Goods List.

Chapter 4:

COMPLAINTS, SETTLEMENT OF COMPLAINTS AND HANDLING OF VIOLATIONS

Article 9. Complaints and Resolution of Complaints

1. The declarant may lodge a complaint with the competent authority for initial complaint resolution at the customs office directly handling the customs procedures and classifying the export and import goods if he/she believes that the classification of such goods by the customs authority does not comply with the provisions of this Decree. While waiting for the resolution, the declarant must still follow the classification decision made by the customs authority regarding the export and import goods.

2. If the declarant disagrees with the decision on the complaint resolution by the competent authority for initial complaint resolution as stipulated in Clause 1 of this Article or if the complaint has not been resolved beyond the prescribed time limit, the declarant has the right to lodge a complaint with the next level competent authority for complaint resolution, or to initiate legal proceedings in court in accordance with the law.

3. The procedures and time limits for complaints; the deadlines, procedures, and jurisdiction for complaint resolution shall be carried out in accordance with the laws on complaints and other relevant laws.

Article 10. Handling Violations

Organizations and individuals violating the provisions of this Decree shall be subject to administrative penalties, disciplinary actions, or criminal liability追究责任，具体取决于违法行为的性质和程度，依照法律规定。

Chapter 5:

IMPLEMENTING PROVISIONS

Article 11. THIS DECREE SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE.

Prior to July 1, 2003, the Ministry of Finance shall issue the Vietnam Export and Import Goods List. During the period when the Ministry of Finance has not issued the Vietnam Export and Import Goods List, the current list shall continue to be applied.

Article 12. The Ministry of Finance shall provide guidance on the implementation of this Decree;

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally governed city People's Committees are responsible for implementing this Decree.