Circular No. 156/2011/TT-BTC on the issuance of the List of Export and Import Commodities of Vietnam

CIRCULAR

Regarding the issuance of the List of Export and Import Commodities of Vietnam

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Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001; the Law Amending and Supplementing Certain Provisions of the Law on Customs No. 42/2005/QH11 dated June 14, 2005, and the Decrees detailing the implementation of the aforementioned Laws;

Pursuant to Decision No. 49/QĐ-CTN dated March 6, 1998 of the President of the Socialist Republic of Vietnam regarding Vietnam's participation in the International Convention on the Harmonized Commodity Description and Coding System (HS Convention) of the World Customs Organization;

Pursuant to Decree No. 06/2003/NĐ-CP dated January 22, 2003 of the Government on the classification of export and import commodities;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement the Protocol stipulating the implementation of the Harmonized Tariff System of the Association of Southeast Asian Nations (ASEAN-Harmonized Tariff Nomenclature - AHTN) 2012;

Article 1. Amends Clause 1, Article 15 of Circular No. 86/2013/TT-BTC dated July 26, 2013 as follows:

The Ministry of Finance hereby issues the List of Export and Import Commodities of Vietnam as follows:

Article 1. Issuing the List of Export and Import Commodities of Vietnam

Attached to this Circular is the List of Export and Import Commodities of Vietnam, consisting of three (3) Appendices:

1. Appendix I: The List of Goods for Export and Import in Vietnam;

2. Appendix II: Six (6) General Rules for the Interpretation of the Classification of Goods in the List of Export and Import Commodities of Vietnam based on the Harmonized System (HS) of the World Customs Organization;

3. Appendix III: Supplementary Notes (SEN) of the Harmonized Tariff System of the Association of Southeast Asian Nations (ASEAN-Harmonized Tariff Nomenclature - AHTN).

Article 2. Scope of Application of the List of Export and Import Commodities of Vietnam

The List of Export and Import Commodities of Vietnam serves as the basis for:

1. Establishing the Tariff Schedule for Export and Import Commodities;

2. Classifying export and import commodities and other goods related to export and import activities;

3. National statistics on export and import commodities;

4. Serving state management over export and import commodities in the field of trade and other fields.

Article 3. Implementation Organization

1. This Circular takes effect from January 1, 2012.

2. Repeal the following provisions:

a) Decision No. 107/2007/QĐ-BTC dated December 25, 2007 of the Ministry of Finance on the issuance of the List of Export and Import Commodities of Vietnam;

b) Six (6) General Rules for the Interpretation of the Classification of Goods in the List of Export and Import Commodities of Vietnam and Supplementary Notes (SEN) of the Harmonized Tariff System of the Association of Southeast Asian Nations (ASEAN-Harmonized Tariff Nomenclature - AHTN) issued together with Circular No. 49/2010/TT-BTC dated April 12, 2010 of the Ministry of Finance guiding the classification and application of tax rates for export and import commodities.

3. During the implementation process, 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./.