Circular No. 14/2015/TT-BTC guides the classification of goods, analysis for classification of goods, and quality inspection and food safety inspection for exported and imported goods.

CIRCULAR

Guidelines for classifying goods, analyzing to classify goods; analyzing to check quality,

food safety inspection for exported and imported goods;u

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Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13 dated 2012;

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Government Decree No. 81/2018/NĐ-CP dated May 22, 2018, detailing the Trade Law on trade promotion activities;

Pursuant to the Law on Product and Goods Quality No. 55/2007/QH12 dated November 21, 2007;

Pursuant to the Law on Food Safety No. 55/2010/QH12 dated June 17, 2010;

Pursuant to the Government's Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 detailing certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

Pursuant to Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain articles of decrees on tax;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing certain provisions of the Law on Export Duties and Import Duties;

Pursuant to the Government's Decree No. 20/2006/NĐ-CP dated February 20, 2006 detailing the Law on Trade regarding the operation of commercial inspection services;

Pursuant to Decree No. 132/2008/NĐ-CP dated December 31, 2008 of the Government detailing implementation of certain provisions of the Product Quality Law;

Pursuant to Decree No. 38/2012/NĐ-CP dated April 25, 2012 of the Government detailing implementation of certain provisions of the Food Safety Law;

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;

Implementing 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 the Harmonized Commodity Description and Coding System;

Implementing the Protocol stipulating the implementation of the Harmonized Tariff System of ASEAN;

Considering the proposal of the General Director of the General Department of Customs,

The Minister of Finance issues this Circular guiding the classification of goods, analysis for classifying goods; analysis for checking quality; food safety inspection for exported and imported goods as follows:

Section 1

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular guides the classification of goods, the use of results from analysis to classify goods, the use of results from quality checks, and food safety inspections for exported and imported goods;

2. The declarant, customs authorities, customs officers, and other organizations and individuals involved in the work related to the classification of goods, quality checks, and food safety inspections of exported and imported goods are the subjects implementing this Circular.

Article 2. Interpretation of Terms

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

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

2. The Harmonized Commodity Description and Coding System of the World Customs Organization (hereinafter referred to as the HS System)includes a list of groups, subgroups, relevant codes, legal notes to Parts, Chapters, Subgroups, and General Rules.

3. The Harmonized Commodity Description and Coding List of the World Customs Organization (hereinafter referred to as the HS List) is a systematic arrangement of groups (4-digit code), subgroups (6-digit code), legal notes to Parts, Chapters, Subgroups corresponding to the name, description, and code of goods.

4. General Rules are general rules for interpreting the HS System to classify goods into specific groups or subgroups.

5. Legal Notes are explanations attached at the beginning of each Part and Chapter of the HS List to interpret the parts, chapters, and subgroups.

6. The ASEAN Harmonized Tariff Nomenclature (hereinafter referred to as the AHTN List) is a list of goods of ASEAN countries based on the HS System of the World Customs Organization.

7. Goods Analysis is the process where specialized organizations of the customs authority analyze samples of exported and imported goods using machinery and technical equipment to determine:

a) Composition, structure, physical and chemical properties, and utility as the basis for classifying goods according to the Vietnamese Export and Import Goods Nomenclature;

b) Quality standards of goods according to national standards issued by state management agencies or international standards for specialized inspections (quality checks, food safety inspections) as the basis for deciding to clear goods.

8. Goods Inspection is the process where the customs authority requests inspection at inspection organizations as prescribed by law to analyze and determine the structure, composition, physical and chemical properties, and utility of goods according to the requirements of the customs authority to identify the name and assign the commodity code for exported and imported goods.

Article 3. Analysis for Classification of Goods

1. In cases where the customs authority does not have sufficient grounds to determine the accuracy of the classification of goods declared by the declarant, analysis for classifying goods shall be carried out.

2. In cases where the customs authority does not have the conditions to conduct goods analysis, it shall use the appraisal services of appraisal organizations in accordance with the laws on commercial appraisal services as a basis for implementation.

3. To classify goods, the declarant may use the goods appraisal services of appraisal organizations in accordance with the law or the database on the List of Exported and Imported Goods of Vietnam to determine information about the components, physical and chemical properties, functions, and uses of exported and imported goods.

Section 2

CLASSIFICATION OF GOODS

Article 4. Principles for Classifying Goods

1. Each item has only one unique code according to the List of Exported and Imported Goods of Vietnam.

2. When classifying exported and imported goods, the following must be adhered to:

a) Article 26 of the Customs Law No. 54/2014/QH13 dated June 23, 2014;

b) Article 16 of Decree No. 08/2015/NĐ-CP dated January 15, 2015 of the Government detailing and providing measures for implementing the Customs Law on customs procedures, inspection and supervision, and customs control;

c) The contents of guidance provided in this Circular.

Article 5. Utilization of Classification Results

1. The results of classifying goods are used to apply management policies for goods based on implementing regulations regarding conditions, procedures, and documents applicable to the List of Prohibited Exported Goods, Temporarily Suspended Exported Goods; the List of Prohibited Imported Goods, Temporarily Suspended Imported Goods; the List of Exported and Imported Goods subject to permits issued by competent state agencies; the List of Goods Subject to Specialized Inspections that are effective at the time of declaration registration.

2. The results of classifying goods are used to apply tax rates for items based on implementing regulations in the Tariff Schedules applicable to exported and imported goods that are effective at the time of declaration registration and the conditions, procedures, and documents required to apply the tax rates stipulated in legal documents on taxes for exported and imported goods.

Article 6. Classification and Application of Tax Rates for Certain Special Cases

1. In cases where goods are classified according to the provisions of Article 4 of this Circular but the unique code under the List of Exported and Imported Goods of Vietnam cannot be determined, the following materials shall be used:

a) Detailed Explanations of the Harmonized System (HS) List;

b) Compilation of Classification Opinions of the World Customs Organization (WCO);

c) Supplementary Explanations of the Combined Nomenclature (CN) List;

d) Database on the List of Exported and Imported Goods of Vietnam.

2. In cases where there are differences in the descriptions of goods in the List of Exported and Imported Goods of Vietnam and the HS List, the HS List description shall be directly applied to guide classification and handle complaints according to the principle of applying international treaty provisions.

The General Department of Customs shall publicly disclose the materials specified in Clause 1 and Clause 2 of this Article on its electronic information website.

3. In cases where there are differing opinions on the classification of goods and the application of tax rates when using the List of Exported and Imported Goods of Vietnam, specialized standards, the Ministry of Finance shall coordinate with relevant specialized ministries to resolve them.

4. In cases where the Director-General of the General Department of Customs, the Minister of Finance, and the Heads of other related agencies issue documents amending and guiding classification affecting the declaration process for codes, tax rates, and the operational efficiency of business activities of the declarants and taxpayers, goods classification and tax rate application shall be implemented from the date the amended classification guidance document becomes legally effective.

Article 7. Classification of Combined Machines or Machine Sets under Chapters 84, 85, and 90 of the Export and Import Goods Tariff

1. The declarant importing combined machines (consisting of two or more machines) or machine sets under Chapters 84, 85, and 90 of the Export and Import Goods Tariff of Vietnam may choose to classify according to the Legal Notes 3, 4, and 5 of Part XVI of the Export and Import Goods Tariff or classify each individual machine or equipment.

2. In cases where combined machines or machine sets are classified according to Legal Notes 3, 4, and 5 of Part XVI of the Export and Import Goods Tariff, regardless of whether these machines are imported from multiple sources, on the same voyage or different voyages, through one or several customs checkpoints, the declarant and customs authority shall follow the guidance provided in Clauses 3 and 4 below.

3. Procedures for the declarant:

a) The declarant registers the list of machinery and equipment, hereinafter referred to as the list, electronically (using Form No. 01/ĐKDMTB/2015, attached as an appendix to this Circular), accompanied by one tracking sheet (using Form No. 02/PTDTL-DMTB/2015, attached as an appendix to this Circular) before importing the first consignment at the most convenient Customs Sub-department.

b) If the list has been registered but the declarant needs to amend or supplement it, the declarant submits the amended or supplemented list and tracking sheet to the Customs Sub-department that registered the list prior to the first importation of goods or prior to the next consignment with amendments or supplements to the list.

c) In case the list and tracking sheet are lost, the declarant sends a written request to the customs authority that initially registered the list requesting issuance of a new list; prepares a new tracking sheet in which they declare and bear legal responsibility for the number of declarations and quantity of machinery and equipment imported in the list, and submit it to the customs authority handling the subsequent consignment's import procedures.

4. Procedures for the customs authority:

a) Upon receiving the list:

a.1) Immediately after the declarant registers the list in accordance with Point a Clause 3 of this Article, the Customs Sub-department where the declarant registers the list and also handles the import procedures is responsible for receiving, recording, stamping confirmation on two copies of the import list and one copy of the tracking sheet (keeping one original copy of the list, handing over one original copy of the list along with one original copy of the tracking sheet to the declarant); implementing classification and tracking according to the guidance provided in Point b below.

In cases where the declarant handles import procedures at a different Customs Sub-department than the one registering the list, the Customs Sub-department handling the import procedures receives the list and tracking sheet submitted by the declarant; implements classification and tracking according to the guidance provided in Point b below.

a.2) In cases where the declarant needs to change or supplement the list and tracking sheet, the Customs Sub-department where the declarant registers the list is responsible for reviewing, recording, stamping confirmation on two copies of the list requiring changes or supplements and one copy of the tracking sheet requiring changes or supplements (keeping one original copy of the list, handing over one original copy of the list along with one original copy of the tracking sheet to the declarant for presentation to the customs authority handling the import procedures for actual imported goods when performing customs procedures).

a.3) In cases where the declarant loses the list and tracking sheet: based on the declarant's request, the Customs Sub-department where the declarant registers the list and also handles the import procedures reviews specifically and issues a new list; checks the self-declared contents on the new tracking sheet prepared by the declarant, compares with information in the customs system to confirm the tracking sheet for machinery and equipment not yet imported.

In cases where the declarant handles import procedures at a different Customs Sub-department than the one registering the list, the Customs Sub-department handling the subsequent consignment's import procedures receives the new tracking sheet prepared by the declarant, performs review, comparison, and confirmation of the tracking sheet similarly to the guidance provided for the Customs Sub-department where the declarant registers the list, while also handling the import procedures.

b) When handling import procedures: In addition to the customs procedures as prescribed, the customs authority bases on the customs file, compares with the tracking sheet to deduct the machinery and equipment actually imported by the declarant and signs confirmation according to regulations. Retain one copy of the list and the tracking sheet already deducted in the customs file.

Once the quantity of imported goods recorded in the tracking sheet is exhausted, the head of the Customs Sub-department handling the final procedures confirms "all goods have been imported according to list number..." on the original tracking sheet retained by the declarant, provides one copy to the declarant, and sends the original to the Customs Sub-department issuing the tracking sheet for inspection of goods cleared according to regulations.

In cases where the Customs Sub-department receiving the registration of the list is simultaneously the Customs Sub-department handling the import procedures for machinery and equipment as mentioned in Point a.1 above, after the head of the Sub-department has confirmed the exhaustion of the imported goods in the tracking sheet, the Sub-department retains the original, provides one copy to the declarant, and transfers one copy of the tracking sheet along with the registration file for inspection of goods cleared according to regulations.

5. In cases of supplementary declaration (if any), procedures shall be carried out in accordance with the Ministry of Finance's regulations on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods.

6. In cases where machinery and equipment were previously imported in complete sets or as entire units, and have been confirmed by competent authorities as main machines, with imported goods classified according to the main machine, the remaining imports shall continue to be classified according to the main machine.

Article 8. Classification of Machinery and Equipment in Unassembled or Disassembled Form

1. Goods that are machinery and equipment in unassembled or disassembled form are usually classified according to Rule 2(a) of the six General Rules for the Interpretation of the Harmonized System due to packaging, preservation, or transportation requirements.

Where goods are imported from multiple sources or in multiple shipments, and customs procedures are carried out at one or more different ports of entry, the declarant and customs authority shall follow the guidance provided in Clauses 2 and 3 below.

2. Procedures for the declarant:

a) The declarant shall electronically register a list of spare parts and components of machinery and equipment, hereinafter referred to as the List, using Form No. 03/DMTBĐKNK-TDTL/2015 attached hereto, accompanied by one Follow-up Adjustment Sheet for spare parts and components of machinery and equipment (Form No. 04/PTDTL-TBNC/2015, also attached hereto), before importing the first consignment to the most convenient Customs Sub-department.

b) If the registered List needs to be amended or supplemented with spare parts and components of machinery and equipment, the declarant may amend and supplement the List and submit it, along with the amended Follow-up Adjustment Sheet, to the Customs Sub-department where the List was registered, either before the initial import or before importing subsequent consignments with amended Lists.

c) In case the List and Follow-up Adjustment Sheet for spare parts and components of machinery and equipment are lost, the declarant shall follow the provisions set forth in Point c, Clause 3, Article 7 of this Circular.

3. Procedures for the customs authority:

a) Upon receiving the list:

a.1) Immediately upon registration of the List and Follow-up Adjustment Sheet by the declarant, the Customs Sub-department where the declarant registers the List, which is also responsible for import procedures, shall accept and issue a follow-up sheet, affixing a confirmation stamp on two copies of the List of imported goods and one copy of the Follow-up Adjustment Sheet (retaining one original List, providing the declarant with one original List and one original Follow-up Adjustment Sheet); classify and calculate taxes according to the guidance provided in Clause 1 of this Article, and perform follow-up adjustments when processing customs procedures for actually imported goods according to the guidance provided in Point b below.

If the declarant processes import procedures at a different Customs Sub-department than the one where the List was registered, the Customs Sub-department handling the import procedures shall accept one original List and one original Follow-up Adjustment Sheet; classify and calculate taxes according to the guidance provided in Clause 1 of this Article, and perform follow-up adjustments according to the guidance provided in Point b below.

a.2) If the declarant needs to change or supplement the List and Follow-up Adjustment Sheet for spare parts and components of machinery and equipment, they shall follow the provisions set forth in Item a.2, Clause 4, Article 7 of this Circular.

a.3) If the declarant loses the List and Follow-up Adjustment Sheet for spare parts and components of machinery and equipment, they shall follow the provisions set forth in Point a.3, Clause 4, Article 7 of this Circular.

b) When processing import procedures: In addition to customs procedures as prescribed, the customs authority shall base on the customs declaration documents, compare with the Follow-up Adjustment Sheet to adjust the declared spare parts and components actually imported by the declarant, and sign to confirm according to regulations. Retain one copy of the List and Follow-up Adjustment Sheet that have been adjusted and file them in the customs declaration dossier.

Upon completion of the quantity of imported goods recorded in the Follow-up Adjustment Sheet, the head of the Customs Sub-department where the final customs procedures were processed shall confirm "all goods under List No... have been imported" on the original Follow-up Adjustment Sheet of the declarant, retain one copy, provide the declarant with one copy, and send the original to the Customs Sub-department that issued the Follow-up Adjustment Sheet for inspection of goods that have been cleared according to regulations.

If the Customs Sub-department receiving the registration of the List is also the Customs Sub-department handling the import procedures for spare parts and components as mentioned in Point a.1 above, after the head of the Sub-department has confirmed the completion of the quantity of imported goods in the Follow-up Adjustment Sheet, the Sub-department shall retain the original, provide the declarant with one copy, transfer one copy of the Follow-up Adjustment Sheet along with the registration dossier to the issuing Customs Sub-department for inspection of goods that have been cleared according to regulations.

4. In case of supplementary declarations (if any), they shall be carried out in accordance with the Ministry of Finance's regulations on customs procedures; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods.

Section 3

ANALYSIS AND DETERMINATION FOR CLASSIFICATION OF GOODS; ANALYSIS FOR QUALITY CONTROL,

FOOD SAFETY INSPECTION

Article 9. Documents for requesting analysis to classify

The customs authority where the request for analysis of goods is made shall be responsible for establishing and sending the documents for requesting analysis; the documents include:

1. Request form for analysis and Sample Collection Record for goods (according to Form No. 05/PYCPT/2014 attached herewith).

2. Form recording the number, date of the document, and relevant customs declaration documents related to the sample goods.

3. Sample goods requested for analysis.

Article 10. Samples of exported and imported goods for analysis to classify

1. Sampling of goods

a) Exported and imported goods must be sampled for analysis in accordance with Clause 5, Article 29 of Decree No. 08/2015/NĐ-CP dated January 21, 2015. The sampling shall be carried out according to the request form for analysis and Sample Collection Record for goods (according to Form No. 05/PYCPT/2015 attached herewith). The sample must be taken from the consignment to be analyzed and must be representative; it must be sufficient in quantity and weight to serve for forensic examination or complaint resolution. When taking samples, there must be a representative of the customs declarant present. The sample must be signed and sealed by all parties. When transferring the sample, there must be a transfer record and signatures of all parties.

In case of sampling without the presence of the customs declarant, the customs authority will take samples with the witness of state agencies at the border gate, representatives of transport enterprises, port, warehouse businesses, and must have the signature confirmation of the witnessing parties.

b) Number of samples: 02 samples.

In case it is not possible to collect enough samples, only one sample will be collected and sent along with a catalog and images of the sample.

In case the declarant only imports 01 sample, sampling shall not be conducted.

c) Handover of samples: The customs authority where the classification request is made will directly send the sample. If the customs declarant requests to directly transfer the sample, they must bear responsibility for the integrity of the sample and the time of sending the sample.

The sample has legal value only when it remains sealed.

2. The customs declarant is responsible for presenting goods for the customs authority to take samples for analysis.

3. Use of samples of goods:

a) Analysis: the customs authority receives the sample (according to Form No. 06/PTNYCPT/2015 attached herewith) and conducts the analysis;

b) Storage of samples: within 120 days from the date of issuance of the notification of the classification result, except for special types of goods such as dangerous goods, goods that have deteriorated, or goods that cannot be stored for the above period.

Stored samples are used when the customs declarant disagrees with the analysis result and requests forensic examination at organizations with the relevant functions as prescribed by law or to resolve complaints.

c) Return of samples of goods:

In case the customs declarant requests the return of the sample, the customs authority will establish a record of returning the sample to the customs declarant (according to Form No. 07/BBTLMHH/2015) and will not be responsible for the quality of the goods for returned samples that have been affected by the sample analysis process. In case the customs declarant requests the return of the sample during the storage period as stipulated in point c, clause 3 of this Article, and the customs declarant has acknowledged the analysis result, they may not appeal against the analysis result.

d) Destruction of analyzed samples:

The customs authority will destroy the sample when it exceeds the storage period as prescribed; dangerous goods samples; samples that have deteriorated or samples that are no longer capable of being stored. The decision to destroy the sample and the record of destruction of the sample will be kept in accordance with the regulations on retaining records.

4. The Director General of the General Department of Customs will provide specific guidance on technical procedures and documents related to sampling and decisions to destroy samples.

5. In case the customs authority sends samples for forensic examination at appraisal organizations, they will establish a file and implement procedures for sending samples for forensic examination in accordance with the laws on commercial appraisal services.

Article 11. Notification of Classification Results

1. Within no more than five working days, if the analysis time depends on the technical analysis procedure requirements, not exceeding twenty working days from the date of receiving all necessary documents and samples for analysis, the Director General of the General Department of Customs shall issue the Notification of Classification Results of Goods (in accordance with Form No. 08/TBKQPL/2015 attached to this Circular).

a) In cases where the sample goods have analysis results meeting criteria a.1 and a.3 or criteria a.2 and a.3 below, the notification of analysis results along with the commodity code shall be issued within no more than five working days, if the analysis time depends on the technical analysis procedure requirements, it shall not exceed ten working days from the date of receiving all necessary documents and samples for analysis:

a.1) Name of Goods: The name of goods concluded in the Notification of Analysis Results according to the criteria of the List of Exported and Imported Goods of Vietnam matches the conclusion at the item "Name according to structure and function" in the Notification of Classification Results previously issued by the Director General of the General Department of Customs.

a.2) Nature of Goods: The type, composition, and function of goods in the notification of analysis results match the type, composition, and function of goods in the Notification of Classification Results previously issued by the Director General of the General Department of Customs.

a.3) Commodity Code: It is the commodity code stated in the Notification of Classification Results previously issued by the Director General of the General Department of Customs.

b) In cases where the sample goods' analysis results do not fall under the circumstances mentioned in point a above, the notification of classification results shall be carried out in accordance with the provisions of Clause 1 of this Article.

c) In cases where the request for analysis includes two or more sample goods, and complex sample goods require additional time, the analysis, classification, and notification of classification results to the declarant may be extended but not exceeding ten working days.

2. In cases where the customs authority sends samples for examination to appraisal organizations, within no more than five working days, if complex sample goods require additional time, not exceeding eight working days from the date of receipt of the examination results of the goods, the Director General of the General Department of Customs shall issue the Notification of Classification Results of Goods (in accordance with Form No. 08/TBKQPL/2015 attached to this Circular).

For sample goods whose examination results fall within the scope defined in point a of Clause 1 of this Article, the notification of analysis results along with the commodity code shall be issued within no more than five working days from the date of receipt of the examination results of the goods.

3. The Notification of Classification Results issued by the Director General of the General Department of Customs serves as the basis for determining tax rates and implementing goods management policies; it is updated in the customs authority's database and made public on the General Department of Customs' electronic information website.

4. In cases where the declarant disagrees with the classification results of goods issued by the Director General of the General Department of Customs, they shall file a complaint in accordance with the Law on Complaints or request an examination in accordance with Article 30 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government.

Article 12. Documents and samples for quality testing and food safety inspection

Requests for analysis and samples of goods shall be carried out in accordance with the regulations and guidelines of the specialized ministries responsible for quality control and food safety inspection.

Article 13. Analysis for quality control and food safety inspection

1. In cases where the specialized state management agency assigns tasks to the customs authority to carry out quality control and food safety inspection, the customs authority shall base its analysis on the conditions and standards issued by the competent state agencies.

The customs authority shall notify the types of goods assigned or designated by the specialized ministry for quality control and food safety inspection.

2. Notifications of the results of quality control and food safety inspection must fully reflect the analytical results and conclusions of the samples according to the criteria set forth by the specialized ministries.

3. Notifications of the results of quality control and food safety inspection serve as the basis for deciding to clear goods through customs.

4. The Director General of the General Department of Customs shall issue notifications of the results of quality control and food safety inspection (in form number 09/TBKQKT-CL-ATTP/2015 attached to this Circular) within the time limit prescribed by laws on quality control and food safety inspection.

5. In cases where the declarant disagrees with the notification of the results of quality control and food safety inspection, they shall lodge a complaint under the Law on Petitions or request an appraisal in accordance with Article 30 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government.

Section 4

DATABASE OF GOODS LIST EXPORTED FROM AND IMPORTED INTO VIETNAM IMPORT INTO VIETNAM

Article 14. Sources of information for building the Database of Goods List Exported from and Imported into Vietnam

1. The Harmonized System Convention and its annexes;

2. The list of goods exported from and imported into Vietnam;

3. The list of goods prohibited from export and import; the list of goods subject to export and import licenses issued by authorized state agencies, and the list of goods subject to specialized sector management as stipulated in Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government;

4. Guidelines on commodity classification issued by the Ministry of Finance;

5. Other sources of information from:

a) Resolutions on appeals regarding commodity classification and tax rate application issued by the Ministry of Finance and the General Department of Customs;

b) Notifications of classification results issued by the Director General of the General Department of Customs;

c) Notifications of pre-determined code results issued by the Director General of the General Department of Customs.

Article 15. Authority to collect, update, and modify the Database of Goods List Exported from and Imported into Vietnam

1. The General Department of Customs shall organize the construction of the Database of Goods List Exported from and Imported into Vietnam in accordance with Article 18 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government, ensuring completeness, comprehensiveness, centralization, uniformity, and timely updates.

2. Information in the database shall be supplemented or modified when the sources of information specified in Article 14 of this Circular change.

3. The General Department of Customs shall publicly disclose the information specified in Article 14 of this Circular on its official website for use by declarants, relevant state management agencies, customs authorities at all levels, and customs officers.

Section 5

IMPLEMENTING PROVISIONS

Article 16. Effective Date

1. This Circular takes effect 45 days from the date of issuance.

In cases where goods listed in a customs declaration have been sampled for analysis and examination but the analytical and examination results have not yet been obtained by the time this Circular takes effect, the provisions of related documents effective at the time of declaration registration shall apply.

During the period awaiting the implementation of this Circular, the classification of goods, sampling, sending samples, storing samples for analysis, conducting analysis, classification, and examination shall continue to be carried out in accordance with the laws applicable before the implementation of this Circular.

Repeal Circular No. 49/2010/TT-BTC dated April 12, 2010; Article 17 and Article 97 of Circular No. 128/2013/TT-BTC dated September 10, 2013; Circular No. 1280/BTC-TCHQ dated January 24, 2014 of the Ministry of Finance guiding the backward deduction of details and separate components of complete machinery and equipment.

2. During implementation, if any relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

Article 17. Implementation Organization

1. The Director General of the General Department of Customs shall promulgate procedures and regulations on customs formalities for goods requiring analysis, rules for analysis to classify goods, rules for analysis to implement quality control and food safety inspection, rules for building, collecting, and updating the Database; ensure material resources, equipment, and human resources to effectively perform the task of analyzing exported and imported goods; guide customs units to implement uniformly, ensuring favorable conditions for export and import activities and performing well the state management work of customs.

2. Customs authorities, declarants, taxpayers, and other organizations and individuals involved shall be responsible for classifying goods, analyzing to classify goods, and analyzing to implement quality control and food safety inspection in accordance with current regulations and guidance provided in this Circular. Any difficulties encountered during the process shall be reported and reflected to the Ministry of Finance (General Department of Customs) for timely consideration and resolution.