Circular No. 17/2021/TT-BTC Amending and supplementing certain Articles of Circular No. 14/2015/TT-BTC dated January 30, 2015, issued by the Minister of Finance, guiding the classification of goods, analysis for classification; analysis for quality inspection, food safety inspection of exported and imported goods.

CIRCULAR

Amending and supplementing certain Articles of Circular No. 14/2015/TT-BTC dated January 30, 2015, issued by the Minister of Finance guiding the classification of goods, analysis for classifying goods; analysis for quality inspection, food safety inspection of exported and imported goods

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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. 38/2019/QH14 dated June 13, 2019;

Pursuant to the Law on Export Duties and Import Duties No. 107/2016/QH13 dated April 6, 2016;

Pursuant to the Law on Trade No. 36/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Product Quality and Goods Quality No. 05/2007/QH12 dated November 21, 2007;

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

Pursuant to the Law on Complaints No. 02/2011/QH13 dated November 11, 2011;

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; Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain Articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015;

Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing the implementation of certain provisions of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 20/2006/NĐ-CP dated February 20, 2006 of the Government detailing the Law on Trade regarding trade service appraisal business;

Pursuant to Decree No. 120/2011/NĐ-CP dated December 16, 2011 amending and supplementing administrative procedures at some Decrees of the Government detailing the Law on Trade; Decree No. 125/2014/NĐ-CP dated December 29, 2014 amending and supplementing regulations on trade service appraisal business at Decree No. 120/2011/NĐ-CP dated December 16, 2011 and Decree No. 20/2006/NĐ-CP dated February 20, 2006;

Pursuant to Decree No. 132/2008/NĐ-CP dated December 31, 2008 of the Government detailing the implementation of certain provisions of the Law on Product Quality and Goods Quality; Decree No. 74/2018/NĐ-CP dated May 15, 2018 of the Government amending and supplementing certain Articles of Decree No. 132/2008/NĐ-CP dated December 31, 2008 of the Government detailing the implementation of certain provisions of the Law on Product Quality and Goods Quality;

Pursuant to Decree No. 69/2018/NĐ-CP dated May 15, 2018, issued by the Government detailing certain provisions of the Law on Foreign Trade Management;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

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 Harmonized Commodity Description and Coding System;

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

At the proposal of the Director General of the General Department of Customs.

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance guiding the classification of goods, analysis for classifying goods; analysis for quality inspection, food safety inspection of exported and imported goods.

Article 1. Amend and supplement some articles in Circular No. 14/2015/TT-BTC dated January 30, 2015, issued by the Minister of Finance, guiding on the classification of goods, analysis for classification; analysis for quality inspection, food safety inspection for exported and imported goods:

1. Clause 2 of Article 6 shall be amended and supplemented as follows:

“Article 6. Classification and application of tax rates for certain special cases.

2. In case there is a difference between the description of goods in the List of Exported and Imported Goods of Vietnam and the description of goods according to the Harmonized System (HS) and Tariff Nomenclature (AHTN) lists, the direct application of the description of goods according to the HS and AHTN lists for classification and guidance on classification shall be based on the principle of applying the provisions of international treaties to which Vietnam is a member.”

2. Article 9 shall be amended and supplemented as follows:

"Article 9. Documents for requesting analysis for classification

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 of exported and imported goods combined with Sample Collection Record (according to Form No. 05/PYCPT/2021 issued together with this Circular). One Request Form for Analysis of Exported and Imported Goods combined with Sample Collection Record shall be established for each item.

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.

4. Technical documentation of the goods. In case there is no technical documentation, the customs authority sending the documents must clearly state the reason why the goods have no technical documentation at Item 12 of Form No. 05/PYCPT/2021 regarding the Request Form for Analysis of Exported and Imported Goods combined with Sample Collection Record issued together with this Circular."

3. Clause 1 of Article 10 shall be amended and supplemented as follows:

"Article 10. Samples of exported and imported goods for analysis for classification

1. Sampling of goods.

a) Exported and imported goods must be sampled for analysis in accordance with Clause 14 of Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018. The sampling shall be carried out according to the Request Form for Analysis of Exported and Imported Goods combined with Sample Collection Record (according to Form No. 05/PYCPT/2021 issued together with this Circular). The samples must be taken from the actual consignment requiring analysis and must be representative; they must be sufficient in quantity and volume to serve for expert examination or to resolve complaints. When taking samples, representatives of the declarant must be present. The samples must be signed and sealed separately by all parties. When transferring the samples, a transfer record and signatures of all parties must be provided.

In case the declarant is absent during sampling, the customs authority shall take samples with the presence of witnesses from state agencies at the border gate, representatives of transport enterprises, port, warehouse operators, and must obtain signatures of all witnessing parties.

b) Number of samples: 02 samples.

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

c) Delivery of samples: The customs authority where the request for analysis is made shall directly send the samples or send them through postal service.

The samples shall only have legal validity if they remain sealed.”

4. Article 11 shall be amended and supplemented as follows:

“Article 11. Notification of classification results, Notification of analysis results with commodity codes

1. Within no more than 5 working days, in case the analysis time depends on the technical analysis process requirements or complex samples, within no more than 20 working days from the date of receiving complete documents and samples for analysis, the Director of the Customs Inspection Department shall issue the Notification of Classification Results of Goods (according to Form No. 08/TBKQPL/2021 issued together with this Circular).

2. In case the sample goods have analysis results meeting criteria a and c or criteria b and c below, the Director of the Customs Inspection Sub-department shall issue the Notification of Analysis Results with Commodity Codes (according to Form No. 10/TBKQPTPL/2021 issued together with this Circular), the issuance period of the Notification of Analysis Results with Commodity Codes shall not exceed 05 working days, in case the analysis time depends on the technical analysis process requirements or complex samples, it shall not exceed 10 working days from the date of receiving complete documents and samples for analysis:

a) 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 is identical to the conclusion at the "Name according to structure and function" section in the Notification of Classification Results issued by the General Department of Customs Director or the Customs Inspection Department Director.

b) Nature of goods: The type, composition, and function of goods in the Notification of Analysis Results are identical to the type, composition, and function of goods in the Notification of Classification Results issued by the General Department of Customs Director or the Customs Inspection Department Director.

c) Commodity code: It is the code already mentioned in the Notification of Classification Results issued by the General Department of Customs Director or the Customs Inspection Department Director.

3. In case the customs authority sends samples for expert examination at appraisal organizations, within no more than 05 working days, in case complex samples require additional time, it shall not exceed 08 working days from the date of receiving the goods' appraisal results, the Director of the Customs Inspection Department shall issue the Notification of Classification Results of Goods (according to Form No. 08/TBKQPL/2021 issued together with this Circular).

For samples with appraisal results falling within the scope prescribed in Clause 2 of this Article, the issuance period of the Notification of Analysis Results with Commodity Codes shall not exceed 05 working days from the date of receiving the goods' appraisal results.

4. The Notification of Classification Results or the Notification of Analysis Results with Commodity Codes serves as the basis for determining tax rates and implementing management policies for goods; it shall be updated in the database of the customs authority and publicly available on the electronic information website of the General Department of Customs.

5. In case the declarant disagrees with the Notification of Classification Results of Goods or the Notification of Analysis Results with Commodity Codes, they shall file a complaint in accordance with the Law on Petitions or request expert examination in accordance with Article 30 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government.”

5. Clause 4 of Article 13 shall be amended and supplemented as follows:

"Article 13. Analysis for quality inspection and food safety inspection

4. The Director of the Customs Inspection Bureau shall issue a Notice of the results of quality inspection and food safety inspection (in accordance with Form No. 09/TBKQKT-CL-ATTP/2021 issued together with this Circular) within the time limit prescribed by laws on quality inspection and food safety inspection."

6. Clause 3, Clause 4, Point b Clause 5 of Article 14 are amended and supplemented as follows:

"Article 14. Sources of information for building the Database of Export and Import Goods Catalogues

3. Catalogues of goods prohibited from export and import, catalogues of goods subject to export and import licenses, catalogues of goods subject to export and import conditions, and catalogues of goods subject to specialized management under regulations stipulated in Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government;

4. Guidelines on commodity classification issued by the Ministry of Finance and the General Department of Customs;

5. Other sources of information from:

b) Notices of classification results issued by the Director-General of the General Department of Customs, Notices of classification results issued by the Director of the Customs Inspection Bureau, and Notices of analysis results accompanied by commodity codes issued by the Heads of Customs Inspection Branches."

7. Amend and supplement some forms issued together with Circular No. 14/2015/TT-BTC dated January 30, 2015 as follows:

a) Amend Form No. 05/PYCPT/2015 to Form No. 05/PYCPT/2021 issued together with this Circular.

b) Amend Form No. 08/TBKQPL/2015 to Form No. 08/TBKQPL/2021 issued together with this Circular.

c) Amend Form No. 09/TBKQKT-CL-ATTP/2015 to Form No. 09/TBKQKT-CL-ATTP/2021 issued together with this Circular.

d) Supplement Form No. 10/TBKQPTPL/2021 issued together with this Circular.

Article 2. Effective Date

1. This Circular takes effect from April 12, 2021.

2. During implementation, if any legal regulatory documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new legal regulatory documents that have been amended, supplemented, or replaced./.

APPLICATION FOR COMMODITY ANALYSIS FOR EXPORTED AND IMPORTED GOODS, ALSO SERVING AS A SAMPLE COLLECTION RECORD
Prepare two copies (one copy to be kept with the customs file; one copy to be sent in the analysis file).

Note:

(15) In case the representative of the declarant is absent when taking samples, there must be a signature of a witness who is: a business entity or state agency at the border gate, a representative of a transport business entity, a port or warehouse business entity in case the business entity is absent;

Form No. 08/TBKQPL/2021

GENERAL DEPARTMENT OF CUSTOMS

NOTICE

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing guidance on the implementation of the Law on Customs regarding customs procedures, customs supervision, and customs control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015;

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

Pursuant to Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance guiding on commodity classification, analysis for commodity classification, analysis for quality inspection, and food safety inspection; Circular No. ……/2021/TT-BTC dated …./……/2021 of the Ministry of Finance amending and supplementing Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance; Circular No. …/……/TT-BTC dated … of the Ministry of Finance on issuing the Catalogue of Exported and Imported Goods of Vietnam;

Based on the analysis results of …(name of customs analysis agency) in Notification No... dated... and the proposal of …, the Director of the Customs Inspection Bureau hereby notifies the classification results of the goods as follows:

5. Classification Results:

Address: …

Name according to structure and function:

belongs to group..., sub-group..., code ... in the Catalogue of Exported and Imported Goods of Vietnam./.

This notification takes effect from the date of issuance.

DIRECTOR (Signature, full name, and stamp)

Leader of the General Department responsible (for reporting);

Provincial/City Customs Bureaus (for implementation);

Department of Export and Import Tax;

Customs Branch: (where the analysis sample was sent);

Customs Website;

File: VT, ... (handling unit) - CV handling file (30).

Hanoi, day month

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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CUSTOMS INSPECTION BUREAU
No.: /TB-KĐHQ

NOTICE
for exported and imported goods
Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing guidance on the implementation of the Law on Customs regarding customs procedures, customs supervision, and customs control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015;

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

Pursuant to Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance guiding on commodity classification, analysis for commodity classification, analysis for quality inspection, and food safety inspection; Circular No. …/2021/TT-BTC dated …/…/2021 of the Ministry of Finance amending and supplementing Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance;

Pursuant to Decision No... of the Ministry (name of the specialized management ministry) designating the customs authority...

Based on the analysis results of …(name of the analysis agency) and the proposal of the Leader …(name of the analysis agency), the Director of the Customs Inspection Bureau hereby notifies the quality inspection/food safety inspection results for the goods as follows:

4. Inspection Results:

DIRECTOR

DIRECTOR (Signature, full name, and stamp)

Provincial/City Customs Bureaus (for implementation);

Inspection Units (for handling):

File: VT, ...

CUSTOMS INSPECTION BRANCH...

NOTICE
Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing guidance on the implementation of the Law on Customs regarding customs procedures, customs supervision, and customs control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015

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, supervision and control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015

Pursuant to Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance guiding on the classification of goods, analysis for classification of goods, quality inspection, and food safety inspection; Circular No. ……/2021/TT-BTC dated …/……/2021 of the Ministry of Finance amending and supplementing Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance; Circular No. …/……/TT-BTC dated … of the Ministry of Finance promulgating the List of Export and Import Goods of Vietnam;

The Director of the Customs Inspection Bureau... hereby announces the analysis results along with the commodity code as follows:

1. Name of declared sample:

2. Customs Declaration Form:

3. Exporter/Importer Organization/Individual:

4. Analysis Requesting Unit:

5. Analysis Request Form and Sample Collection Record:

6. Sample Receipt Form:

7. Analyst Conducting the Analysis:

8. Analysis Results:

9. Classification Code according to the List of Export and Import Goods.

DIRECTOR (Signature, full name, and stamp)

General Department of Customs (for report);

Provincial/City Customs Bureaus

General Department of Customs Revenue;

Customs Website;

... (export/import unit);

Customs Website

File: VT,...(processing unit).

Note: This notification of analysis results is valid for the requested sample analysis.

Based on the appraisal result number ... of the appraisal unit (if the sample was sent for appraisal)