Circular No. 103/2015/TT-BTC issues the List of Goods for Export and Import in Vietnam based on the Harmonized System (HS) of the World Customs Organization. This document provides detailed regulations on the list of goods for customs procedures.
Scope of application
Citizens, businesses engaged in export and import activities; customs authorities and related organizations.
Key points
- Businesses must comply with the List of Goods for Export and Import in Vietnam issued together with this Circular when performing customs procedures (Article 1).
- The List includes Appendix I: List of Goods for Export and Import and Appendix II: Six General Rules explaining the classification of goods based on the Harmonized System (HS) of the World Customs Organization.
- This Circular takes effect 45 days from the date of issuance and replaces relevant old documents (Article 2).
- Export-import enterprises must comply with the List of Goods to properly implement customs procedures, inspection, supervision, and control.
- This List is used for classifying and managing imported and exported goods to ensure consistency and transparency in international trade operations.
🌐 Social impact of this document
- Facilitate businesses in performing customs procedures.
- Help state management agencies better control imported and exported goods, ensuring national security and orderly trade.
- For businesses: must comply with the new effective List of Goods to avoid violating the law.
❓ Frequently asked questions
What are the main contents included in the List of Goods for Export and Import in Vietnam?
The List includes Appendix I: List of Goods for Export and Import and Appendix II: Six General Rules explaining the classification of goods based on the Harmonized System (HS) of the World Customs Organization.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance, specifically from August 16, 2015.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 103/2015/TT-BTC |
HA NOI, July 1, 2015 |
CIRCULAR
ISSUING THE LIST OF GOODS FOR EXPORT AND IMPORT IN VIETNAM
Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;
Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 49/QĐ-CTN dated March 6, 1998 of the President of the Socialist Republic of Vietnam on Vietnam's participation in the International Convention on Harmonized Commodity Description and Coding Systems (HS Convention) of the World Customs Organization;
Implementing the Protocol stipulating the implementation of the Harmonized System of Tariff Nomenclature of the Association of Southeast Asian Nations (AHTN) 2012;
At the proposal of the Director General of the General Department of Customs;
The Minister of Finance hereby issues this Circular on the List of Goods for Export and Import in Vietnam as follows:
Article 1.
Attached to this Circular is the List of Goods for Export and Import in Vietnam consisting of two (2) appendices.
1. Appendix I: The List of Goods for Export and Import in Vietnam;
2. Appendix II: Six (6) general rules explaining the classification of goods according to the List of Goods for Export and Import in Vietnam based on the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization;
The List of Goods for Export and Import in Vietnam shall be used to implement the contents prescribed in Clause 3, Article 17 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;
Article 2.
Implementation
1. This Circular takes effect 45 days from the date of issuance.
2. Repeal Circular No. 156/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance on issuing the List of Goods for Export and Import in Vietnam and its attached appendices; Decision No. 2914/QĐ-BTC dated November 14, 2012 on amending Circular No. 156/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance on issuing the List of Goods for Export and Import in Vietnam;
3. In the course of implementation, if any related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents./.
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DEPUTY MINISTER |
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ATTACHED DOCUMENT |
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