Circular No. 49/2010/TT-BTC guides the classification and application of tax rates for exported and imported goods.

✦ 스마트 요약

Circular No. 49/2010/TT-BTC guides the classification and application of tax rates for exported and imported goods, including provisions on the rights and obligations of declarants, customs authorities, pre-classification procedures, inspection, appraisal, database usage, complaints, and litigation. This circular replaces Circular No. 85/2003/TT-BTC.

적용 범위

Declarants, customs authorities, taxpayers, organizations, and individuals related to the export and import of goods.

핵심 사항

Declarants have the right to be provided with information, view goods, or take samples before declaration and have the right to request guidance, file complaints, and report violations. They must accurately and truthfully declare and bear responsibility for their documents.
Customs authorities check the name of goods, code number, and tax rate according to the law; classify goods and issue a decision on the application of the name and code number for a limited time. They have the right to request the provision of samples and documents for classification purposes.
Pre-classification is carried out when goods are not detailed in the List or require determination of the name and code number based on product descriptions and technical documents. The deadline for issuing a pre-classification decision is 30 working days.
Tax inspection is conducted simultaneously with document and actual goods inspection, determining the name of goods, code number, and tax rate according to the law.
The database on the List of goods and Tariff for exported and imported goods is formed from current regulatory legal documents. Customs authorities update information into the database.

🌐 이 문서의 사회적 영향

Positive impact: Facilitates the export and import of goods; reduces administrative burden.
Negative impact: May cause difficulties in classifying and applying tax rates for new or complex products.

❓ 자주 묻는 질문

What rights does a declarant have when performing customs procedures?

Declarants have the right to be provided with information, view goods, or take samples before declaration by the customs authority. They also have the right to request guidance, file complaints, and report violations of the customs authority's actions.

What are the responsibilities of the customs authority in classifying goods?

The customs authority must check the name of goods, code number, and tax rate declared by the declarant; conduct analysis and classification of goods and issue a decision on the application of the name and code number for a limited time. They also have the right to request the provision of samples and documents for classification purposes.

What is the maximum time limit for the customs authority to issue a pre-classification decision?

Within 30 working days from receiving the pre-classification dossier, the customs authority must issue a pre-classification decision.

How can a declarant appeal against the customs authority's classification conclusion of goods?

If a declarant disagrees with the customs authority's classification conclusion and applied tax rate, they have the right to appeal. The time limit and procedure for handling appeals shall be carried out in accordance with the law on complaints and reports.

Where is the database on goods classification formed from?

The database on the List of goods and Tariff for exported and imported goods is formed from current regulatory legal documents such as the List of Exported and Imported Goods of Vietnam, Export Tariff, Preferential Import Tariff, Value Added Tax Tariff, and Special Consumption Tax Tariff.

전문

CIRCULAR

Guidelines for classifying and applying tax rates for exported and imported goods

Based on the Customs Law No. 29/2001/QH10 dated June 29, 2001;

The Law Amending and Supplementing Certain Provisions of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

The Export Tax and Import Tax Law No. 45/2005/QH11 dated June 14, 2005;

The Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008;

The Special Consumption Tax Law No. 27/2008/QH12 dated November 14, 2008;

The Tax Administration Law No. 78/2006/QH11 dated November 29, 2006 and the Decrees detailing the implementation of the aforementioned Laws;

Based on Decision No. 49/QĐ-CTN dated March 6, 1998 of the President of the Socialist Republic of Vietnam regarding Vietnam's participation in the Harmonized System Convention (HS);

Based on Decree No. 06/2003/NĐ-CP dated January 22, 2003 of the Government on the classification of exported and imported goods;

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;

Implementing the Protocol stipulating the implementation of the Harmonized Tariff System (AHTN) List;

The Ministry of Finance guides the implementation of the classification and application of tax rates for exported and imported goods as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular provides guidelines for the classification and application of tax rates (including percentage rates and absolute rates) for exported and imported goods;

Article 2. Organizations and individuals exporting and importing goods, customs authorities, customs officers, and other organizations and individuals involved in tasks related to the classification and application of tax rates for exported and imported goods are the subjects implementing this Circular.

Article 2. Interpretation of Terms

The terms used in this Circular are understood as follows:

1. The Harmonized Tariff System of the Association of Southeast Asian Nations (AHTN)is a list of goods of ASEAN countries, developed based on the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization (WCO).

2. The List of Exported and Imported Goods of Vietnam, Export Tariff, Import Tariff, Value Added Tax Tariff, Special Consumption Tax Tariff are legal normative documents issued by competent authorities and are specifically detailed at Respectfully submitted to: The State Bank of Vietnam Branch in the Region ... Enterprises importing tobacco raw materials and cigarette paper for producing tobacco products for export or processing tobacco products for export shall submit registration applications according to Form

3. Analysis and Classification: is the process where the customs authority uses machinery and technical equipment to inspect actual exported and imported goods to determine the name and code of the goods according to the List of Exported and Imported Goods and the Tariffs for exported and imported goods.

4. Pre-customs declaration classification of goods (hereinafter referred to as "pre-classification"): is the process where, before goods are exported or imported, upon request from the declarant, the customs authority determines the name and code of a commodity and issues a decision to apply the name and code of that commodity for a limited period. Classification database, tax rate application

5. (hereinafter referred to as "Database"): is information related to the classification and tax rate application of exported and imported goods collected, compiled, updated, and used by the customs authority to serve the work of classifying and applying tax rates for exported and imported goods. Article 3. Rights and obligations of the declarant and taxpayer in the classification and application of tax rates for exported and imported goods

Clause 1. The declarant and taxpayer have the following rights:

1. The Customs Declaration Maker has the following rights:

1.1. To be provided with information by the customs authority, to view goods or take samples under the supervision of customs officials before proceeding with customs procedures for declaration, classification of goods, and application of tax rates;

1.2. To request the customs authority to guide the classification and application of tax rates in accordance with the provisions of the law;

1.3. To lodge complaints, initiate lawsuits, and seek compensation for damages in accordance with the law against administrative decisions and actions of the customs authority, customs officials, and other organizations and individuals in the classification of goods and application of tax rates;

1.4. To report violations of the law by the customs authority, customs officials, and other organizations and individuals in the classification of goods and application of tax rates in accordance with the law;

1.5. To exercise other rights as prescribed in Article 6 of the Tax Administration Law.

2The declarant has the following obligations:

2.1. To declare accurately, truthfully, and fully the name of the goods (clearly describing characteristics, structure, properties, and functions), code number, and tax rate of exported and imported goods in accordance with the provisions of the law and bear legal responsibility for the accuracy, truthfulness, and legality of submitted documents and materials to the customs authority;

2.2. To provide samples, documents, and materials related to the purpose of classifying goods and tax inspection upon request of the customs authority;

2.3. To comply with administrative decisions on the classification of goods, determination of code numbers, and tax rates issued by the customs authority in accordance with the law;

2.4. To fulfill other obligations as prescribed in Article 7 of the Tax Administration Law;

2.5. To sign and stamp on documents and materials prepared by themselves, copies and translations of documents included in the pre-classification file submitted to the customs authority in accordance with this Circular and bear legal responsibility for the accuracy, truthfulness, and legality of those documents.

Article 4. Responsibilities and authorities of customs offices in classifying goods and applying tax rates for exported and imported goods

1. The customs office shall be responsible for:

1.1. Checking the name of goods, commodity codes, and tax rates declared by the declarant in accordance with the provisions of the law;

1.2. Conducting analysis and classification of goods, determining commodity codes, and applying tax rates in accordance with the provisions of the law;

1.3. Resolving complaints and compensating damages resulting from administrative decisions and actions by the customs office or customs officials that violate the provisions of the law;

1.4. Maintaining confidentiality of information on exported and imported goods declared by the declarant in accordance with the provisions of the law;

1.5. Providing information andguiding the declarant to classify goods and apply tax rates upon request;

1.6. Fulfilling other responsibilities as stipulated in Article 8 of the Law on Tax Administration;

2. The customs office and customs officials have the authority to:

2.1. Request the declarant or taxpayer to provide samples, documents, and materials related to the purpose of classifying goods and applying tax rates;

2.2. Determine taxes, collect any outstanding taxes, and impose administrative penalties for cases where the declared commodity codes or tax rates are incorrect in accordance with the provisions of the law and bear legal responsibility for the determination of taxes;

2.3. Exercise other authorities as stipulated in Article 9 of the Law on Tax Administration.

Chapter II

CLASSIFICATION OF GOODS AND APPLICATION OF TAX RATES

PART 1

PRINCIPLES AND BASIS FOR CLASSIFICATION OF GOODS AND APPLICATION OF TAX RATES

Article 5. Principles for classifying goods

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

1.1. The List of Goods for Import and Export of Vietnam (Explanations of Parts and Chapters; Lists of Parts, Chapters, Groups, and Subgroups);

1.2. The Preferential Import Tariff Schedule;

1.3. Six (six) General Rules for the Interpretation of the Harmonized System (DIRECTOR OF THE STATE BANK OF VIETNAM attached to this Circular);

1.4. Government Decree No. Decision No. 06/2003/NĐ-CP dated January 22, 2003, of the Government on the classification of exported and imported goods and guidance provided in this Circular.

2. In addition to the principles set forth in Clause 1 Article hereof, during the classification process, the following documents should be referred to:

2.1. Detailed Explanations of the Harmonized System (HS);

2.2. Collection of Classification Opinions of the World Customs Organization (WCO);

2.3. Alphabetical Index of Commodity Classifications of the WCO;

2.4. Documents issued by competent authorities specifying characteristics, properties, construction, functions, or technical standards of goods;

2.5. Additional Explanations to the Harmonized System (Tel: attached to this Circular).

3. After classification, each item must have a complete code according to the maximum number of digits in the Preferential Import Tariff Schedule and can only be assigned to one unique code under the Preferential Import Tariff Schedule.

Article 6. Basis for classifying goods

When classifying goods, it must be based on the principles for classifying goods stipulated in Article 5 of this Circular and depending on specific circumstances, it must be based on one or more of the following bases:

1. Documents in the customs declaration related to the classification of goods;

2. Actual exported and imported goods;

3. Technical documents, catalogues of classified goods need 4. Description of the name of goods and commodity codes recorded in the List of Goods for Import and Export of Vietnam, the Preferential Import Tariff Schedule;

5. Database of classified goods and applied tax rates published on the electronic information website of the General Department of Customs. preferential treatment;

5. Database of classified goods applying the published tax rate on the electronic information page of the General Department of Customs.

Article 7. Principles, basis, and method for applying tax rates

1. General principles, basis, and method:

1.1. Principles and basis: Except for cases stipulated in Clause 2 of this Article, when applying tax rates to a commodity, the declarant, customs authority, and related organizations and individuals must base on:

1.1.1. The result of classifying goods;

1.1.2. The tariff at the time of taxation and conditions, procedures, and documents required to apply the prescribed tax rate under legal documents governing taxes on exported and imported goods.

1.2. Method of application:

1.2.1. From the code number obtained according to the Preferential Import Tariff Schedule as provided for in Clause 3 of Article 5 of this Circular, compare with the product name description and commodity code recorded in the Export Tariff Schedule, Special Preferential Import Tariff Schedule, Value Added Tax Tariff Schedule, and Special Consumption Tax Tariff Schedule to find the code number for that commodity according to each Tariff Schedule.

1.2.2. From the code number obtained according to each Tariff Schedule as provided for in Point 1.2.1 of this Article, compare with the conditions, procedures, and documents prescribed in legal documents governing taxes on exported and imported goods to find the tax rate for that commodity.

2. For cases where the tax rate has been applied according to the provisions of Clause 1 of this Article but the commodity is new, easily confused, complex, difficult to classify, or the General Department of Customs and Ministry of Finance have issued guidance documents but there are still differing opinions, then the Ministry of Finance shall issue guidance documents on applying the tax rate for such commodities in accordance with selective, conditional, and time-limited requirements for protecting production, encouraging domestic investment and production, and ensuring market stability while avoiding disruptions to business operations.

PART 2

PRELIMINARY CLASSIFICATION

Article 8. Cases of preliminary classification

Preliminary classification shall be carried out in cases meeting all of the following conditions:

1. Goods not detailed by specific names in the List of Goods for Import and Export of Vietnam or the Preferential Import Tariff Schedule;

2. Goods that can be identified by name and classified by code based on the product description, technical documentation, images, samples, and other materials in the preliminary classification dossier, without relying on the results of technical analysis or testing;

3. Goods not included in the Commodity Classification Database, which applies published tax rates on the website of the General Department of Customs.

Article 9. Dossier for preliminary classification

1. A request form for preliminary classification, detailing the goods requiring preliminary classification and committing to legal responsibility if the detailed description of the goods and accompanying documents for preliminary classification do not match the actual exported or imported goods (according to the model attached to this Circular): One original copy; Number of Agents 2. Technical documentation, images, product catalogues: One original copy. If it is a copy, it must bear a stamp certifying it is a true copy;

3. Sample goods (if available);

4. Other relevant documents and papers concerning the goods requiring preliminary classification: One original copy. If it is a copy, it must bear a stamp certifying it is a true copy;

The documents and papers mentioned in Clauses 1, 2, and 4 of this Article must be in Vietnamese or English. If they are in another language, the declarant must submit a translation into Vietnamese and bear legal responsibility for the content of the translation.

5. A list of documents in the dossier: One original copy.

5. List of documents in the file: 01 original copy.

Article 10. Competence and procedures for prior classification

1. The General Department of Customs (or the Customs Office of the province/city where centralized data processing is carried out) shall receive and examine the prior classification dossier submitted by the party requesting prior classification.

2. In cases where the information provided in the Prior Classification Request Form or other documents supplied by the party requesting prior classification is insufficient for prior classification, the General Department of Customs (or the Customs Office of the province/city where centralized data processing is carried out) must issue a notification within the latest five working days from the date of receipt of the prior classification dossier to request supplementary information from the party requesting prior classification.

3. In cases where the dossier is complete, the description in the Prior Classification Request Form or other documents supplied by the party requesting prior classification is clear and contains sufficient information for prior classification, the General Department of Customs (or the Customs Office of the province/city where centralized data processing is carried out) must issue a decision on prior classification within the latest thirty working days from the date of receipt of the prior classification dossier.

4. In cases where the dossier is complete, the description in the Prior Classification Request Form or other documents supplied by the party requesting prior classification is clear but requires analysis or inspection to provide sufficient grounds for prior classification,the General Department of Customs (or the Customs Office of the province/city where centralized data processing is carried out) must issue a refusal notice within the latest five working days from the date of receipt of the prior classification dossier, stating the reasons for not conducting prior classification and returning the dossier to the party requesting prior classification.

ArticleArticle 11. Notification and use of prior classification results

1. The prior classification result is sent to the customs declarant (in accordance with the form attached … (Name of economic organization) requests to change the Certificate of Registration for Currency Exchange Agent with the following content: to this Circular) together with an image of the classified goods and updated in the Database.

2. The prior classification result has a validity period of one year (365 days), calculated from the date of signing the decision.

3. The customs declarant may use theclassification result if all of the following conditions are met:

3.1. Exported/imported goods correspond to the description of the goods classified in the Prior Classification Request Form and the prior classification dossier;

3.2. During the period from the issuance of the prior classification decision to the time of customs formalities, there is no change in the relevant laws and regulations concerning the goods classified previously.

PART 3

INSPECTION OF GOODS CLASSIFICATION AND TAX APPLICATION DURING CUSTOMS PROCEDURES

Article 12. Principles, purposes, objects, forms, and levels of inspection

1. Inspection principles: Customs authorities and customs officers apply risk management methods to inspect the declaration of the customs declarant regarding the name of goods (description of characteristics, structure, properties, components, content, function), code number, tax rate of exported/imported goods.

2. Purpose of inspection: The inspection of dossiers or actual goods and tax rates aims to determine the consistency between the declaration of the customs declarant and the documents in the customs dossier, and between the actual exported/imported goods and the declaration of the customs declarant and the documents in the customs dossier, thereby accurately determining the code number, tax rate of the goods requiring classification and determination of the tax rate.

3. Forms and levels of inspection:

Forms and levels of inspection: Implemented according to the guidelines set forth in Clause 3, 4, and 6 of Article 3 of Circular No. 79/2009/TT-BTC dated April 20, 2009, issued by the Ministry of Finance guiding customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported/imported goods (hereinafter referred to as Circular No. 79/2009/TT-BTC).

Article 13. Content of detailed customs declaration file inspection and handling of inspection results

1. When conducting a detailed inspection of customs declaration files, the customs authority shall inspect the declared content and verify the accuracy and truthfulness of the goods name, commodity code, and declared tax rate on the customs declaration form with the information recorded on the documents in the customs file. Specifically:

1.1. The goods name must be clearly described, fully detailing the components, concentration, nature, structure, characteristics, and utility, meeting the requirements for classification and application of tax rates.

1.2. The commodity code must be clearly and accurately recorded according to the level of detail of the goods subject to classification in the Tariff applicable to exported and imported goods.

1.3. The tax rate must be clearly and accurately recorded according to the effective Tariff at the time of declaration registration.

1.4. Verify the accuracy and truthfulness of the goods name, commodity code, and declared tax rate on the customs declaration form with the information recorded on the documents in the customs file (such as comparing and cross-referencing the goods name recorded on the contract, commercial invoice, packing list, bill of lading, catalog, product utility introduction, and usage instructions, etc.).

2. Handling of inspection results:

2.1. In cases where the declarant fails to clearly and fully declare the goods name, commodity code, and tax rate, the customs authority shall request the declarant to supplement the declaration.

2.2. In cases where the declarant clearly and fully declares the goods name, commodity code, and tax rate, the customs authority shall proceed to inspect according to the guidance provided in Clause 1.4 of this Article while simultaneously cross-referencing with the Database (if available).

2.3. In cases where, after inspecting according to the guidance provided in Clause 1.4 of this Article and cross-referencing with the Database, there is a basis to determine that the declarant's declaration is inaccurate and not truthful due to discrepancies between the goods name, commodity code, and declared tax rate on the customs declaration form and the information recorded on the documents in the customs file, the customs authority shall set the commodity code, tax rate, and amount of tax payable according to the guidance provided in Article 23 of Circular No. 79/2009/TT-BTC, and impose administrative penalties for violations (if any) as prescribed by law.

2.4. In cases where, after inspecting according to the guidance provided in Clause 1.4 of this Article and cross-referencing with the Database, there are suspicious signs but no basis to determine that the declarant's declaration is inaccurate and not truthful due to discrepancies with the information recorded on the documents in the customs file, and the goods have not yet been physically inspected, the customs authority shall conduct a physical inspection of the goods according to the guidance provided in Article 14 of this Circular to establish a basis for determining the declarant's declaration.

2.5. In cases where, after inspecting according to the guidance provided in Clause 1.4 of this Article and cross-referencing with the Database, it is determined that the declarant's declaration does not have discrepancies regarding the goods name and commodity code with the information recorded on the documents in the customs file, the customs authority shall proceed to conduct a tax inspection according to the guidance provided in Article 15 of this Circular. If there is no discrepancy in the name of goods or commodity codes with the information recorded on the documents in the customs declaration dossier, then proceed to conduct tax inspection according to the guidance provided in Article 15 of this Circular.

Article 14. Content of physical inspection of goods and handling of inspection results

1. Physical inspection of goods (hereinafter referred to as "inspection") shall be conducted directly by customs officers (for goods that can be described through direct visual inspection) or using machinery and technical equipment (for goods that cannot be described through direct visual inspection) to determine the name, composition, concentration, nature, structure, characteristics, and utility (hereinafter collectively referred to as "characteristics"), and the commodity code of the actual exported and imported goods.

2. During the physical inspection of goods, customs officers shall perform:

2.1. Cross-reference the goods name (inspect the description of the structure, characteristics, composition, concentration, nature, utility, etc.) and commodity code recorded on the customs declaration form and other related documents with the actual inspected goods.

2.2. Describe the goods name, characteristics, and commodity code of the inspected goods on the customs declaration form (the inspection officer's inspection result section) and bear legal responsibility for this description.

For goods that cannot be directly described through visual inspection, the Customs Sub-Department where the customs procedures are being processed, together with the consignor, shall take samples or request the consignor to provide technical documentation (catalogue, etc.) to send to the Analysis and Classification Center or Branch of the Analysis and Classification Center (hereinafter collectively referred to as the "Analysis and Classification Center") under the General Department of Customs (in cases where the Analysis and Classification Center has the necessary conditions for analysis and classification) or agree to select a company engaged in appraisal services operating in accordance with the Trade Law (hereinafter referred to as the "appraisal agency") to conduct an appraisal (in cases where the Analysis and Classification Center does not have the necessary conditions for analysis and classification or lacks technical documentation) to conduct a technical inspection of the goods using machinery and equipment, and use the analysis and classification results and appraisal results from these agencies to conclude the physical inspection of exported and imported goods as prescribed.

3. Handling of inspection results:

3.1. In cases where the inspection results confirm that there are no discrepancies between the goods name, commodity code, and declared tax rate on the customs declaration form and the information recorded on the documents in the customs file with the actual exported and imported goods, the customs authority shall proceed to conduct a tax inspection according to the guidance provided in Article 15 of this Circular.

3.2. In cases where the inspection results confirm discrepancies between the goods name, commodity code, and declared tax rate on the customs declaration form and the information recorded on the documents in the customs file with the actual exported and imported goods, the customs authority shall set the commodity code based on the actual exported and imported goods, and determine the tax rate and amount of tax payable according to the guidance provided in Article 23 of Circular No. 79/2009/TT-BTC, and impose administrative penalties for violations (if any) as prescribed by law. Circular No. 79/2009/TT-BTC and impose administrative penalties for violations (if any) as prescribed by law;

3.3. In case the declarant does not agree with the conclusion of the customs authority regarding the name of goods and commodity code, they shall jointly select a technical organization designated to conduct inspection for state management (hereinafter referred to as the technical organization) or an appraisal agency (in case the technical organization refuses in writing). If the declarant and the customs authority cannot reach an agreement on selecting the technical organization or the appraisal agency, the customs authority shall make the selection.

3.3.1. The conclusion of the technical organization or the appraisal agency has binding force for all parties.

3.3.2. If the declarant disagrees with this conclusion, they shall file a complaint in accordance with the law. The technical organization or the appraisal agency shall be responsible for their inspection conclusions.

3.3.3. In case the customs authority does not agree with the inspection results of the technical organization or the appraisal agency or has grounds to determine that such results are incorrect or inaccurate, it shall follow the guidance provided in Point 9 of Circular No. 44/2001/TT-BKHCNMT dated July 25, 2001 of the Ministry of Science and Technology (now the Ministry of Science and Technology) on the activities of technical service units conducting inspections for state management.

Article 15. Content of tax rate inspection and handling of inspection results.

1. Tax rate inspection is conducted concurrently with tax inspection in accordance with the guidelines set out in Clause 2e of Article 14 of Circular No. 79/2009/TT-BTC.

When inspecting tax rates, the customs authority shall verify the declaration form filing date to determine the applicable legal documents, based on which it shall conduct inspections:

1.1. Export tax rate for export goods subject to export tax.

1.2. Import tax rate (preferential, special preferential, tariff quota, specific duty), special consumption tax, value-added tax for imported goods subject to import tax, special consumption tax, and value-added tax.

2. Handling of tax rate inspection results:

2.1. In case there is a basis to determine that the declarant's declaration is correct, clearance shall be processed according to the declarant's declaration.

2.2. In case there is a basis to determine that the declarant's declaration is incorrect, the tax rate and amount of tax payable shall be determined according to the guidelines set out in Article 23 of Circular No. 79/2009/TT-BTC, and any violation shall be penalized in accordance with the law (if applicable).

PART 4

INSPECTION OF GOODS CLASSIFICATION AND TAX RATE APPLICATION FOR CLEARED GOODS

Article 16. Principles and Inspection Targets

The customs authority applies risk management methods to inspect customs documents; other relevant certificates, documents related to exported and imported goods; exported and imported goods, production sites if necessary and feasible in any of the following cases:

1. Exported and imported goods that have not been inspected through document review or physical inspection, or tax rate inspection during the customs procedure.

2. The customs authority discovers that the tax documents contain information requiring clarification related to the amount of tax payable, tax exemption, reduction, or refund.

Article 17. Content, method of inspection and handling of inspection results

The inspection of goods classification, determination of commodity codes, tax rates for exported and imported goods that have been cleared through customs shall be conducted as follows:

1. For the post-inspection department at the Customs Branch:

1.1. Inspect the customs declaration documents, goods names, commodity codes, tax rates declared and related documents concerning goods classification, commodity code determination, and tax rate determination for export and import goods that have not yet undergone detailed customs declaration file inspection at the clearance stage..

1.2. The content and procedure of inspection shall be carried out similarly according to the guidance provided in Articles 13, 14, and 15 of this Circular.

1.3. During the inspection process, if violations regarding customs declaration documents, certificates, classification principles, and bases are discovered, the declared goods name will not be accepted, and the goods name, commodity code, tax rate, and amount of tax payable will be determined according to the guidance provided in Article 23 of Circular No. 79/2009/TT-BTC, and any violation acts (if any) will be penalized according to the law.

In cases where there are doubts about the customs declaration documents, goods names, commodity codes, and tax rates declared but insufficient grounds to conclude fraudulent behavior, these doubts will be transferred to the post-clearance inspection department for further verification and clarification according to the regulations on post-clearance inspections.

2. For the post-clearance inspection department:

2.1. Based on the doubts about declaration documents, certificates, or tax rates declared by the post-inspection department or through risk assessment by commodity type, industry, or importing enterprise, organize post-clearance inspections at the customs office or the business premises.

2.2. The content, procedure, and handling of inspection results shall be carried out according to the guidance on post-clearance inspections in Part VI of Circular No. 79/2009/TT-BTC.

3. For the anti-smuggling investigation department:

Organize and verify cases with signs of fraud such as falsifying declaration documents, certificates; colluding to collectively misdeclare goods names, understate tax rates, or significant, systematic, wide-ranging fraud detected by anti-smuggling forces.

4. For consignments that have been inspected at the clearance stage regarding goods classification and tax rate determination, including cases where the commodity codes and tax rates were set but through post-inspection work or during anti-smuggling duties, violations are discovered, then the violation acts will still be handled according to the law, collect all missing taxes, evaded taxes, and fraud, clarify the responsibility of the clearance stage inspection department, and if there are violations, impose disciplinary actions according to the regulations of the Customs Department and the law.

5. Inspection results on goods classification and tax rate determination after goods clearance must be reported to the clearance stage within five working days from the date of inspection results to serve as the basis for data collection and updating. notify the clearance stage within 05 (five) working days from the date of inspection results to serve as the basis for collecting and updating the database.

Chapter III

ANALYSIS, CLASSIFICATION AND APPRAISAL FOR GOODS CLASSIFICATION DURING CUSTOMS PROCEDURES

Article 18. Object, analysis, appraisal and requesting analysis, appraisal for goods classification

1. The object of analysis and appraisal for goods classification is samples of exported and imported goods (hereinafter referred to as goods samples).

The customs authority responsible for the export and import procedures takes the goods sample and sends it to the Analysis and Classification Center for analysis and classification or requests an appraisal from an appraisal agency operating under the Trade Law as stipulated in Articles 20 and 21 of this Circular.

2. Requesting analysis and appraisal:

2.1. The Analysis and Classification Center under the General Administration of Customs conducts analysis and classification of goods for items that cannot be distinguished by visual inspection and require the use of machinery and technical equipment to determine the name and characteristics of exported and imported goods.

2.2. Cases requiring analysis and classification of goods as stipulated in Point 2.1 of this Article, but the Analysis and Classification Center under the General Administration of Customs does not have the necessary conditions for analysis and classification or lacks technical documentation, the customs authority responsible for the customs procedures will send the goods sample to the appraisal agency for appraisal according to the law and refer to the appraisal results of these agencies to conclude the customs inspection on the goods name, commodity code, and tax rate of exported and imported goods.

The General Administration of Customs publishes a list of items that the Analysis and Classification Center does not have the necessary conditions for analysis and classification.

2.3. Cases of requesting analysis, classification, or appraisal and using the results of analysis, classification, or appraisal contrary to the provisions of this Article shall not have legal validity as a basis for goods classification.

Article 19. Documents for requesting analysis, classification, or expert appraisal

1. Documents for requesting analysis, classification:

1.1. The documents for requesting analysis, classification shall be prepared by the Customs Sub-Department handling export and import procedures, stamped with the unit's round seal, and sent to the Analysis and Classification Center, including:

a) Request form for analysis and classification also serving as the Sample Collection Record (according to the model attached to this Circular): made in two original copies Certificate of Registration for Change of Currency Exchange Agent No…. date….) the requesting unit retains one copy and sends the other copy to the Analysis and Classification Center; b) Relevant technical documents: one copy;

1.2. In addition to the documents mentioned in Clause 1 of this Article, the documents for requesting analysis, classification must also include:

a) Customs declaration of the goods subject to analysis and classification. If the goods have been physically inspected, the results of such inspection by the customs inspector must be clearly recorded: one copy;

b) Commercial contract (pertaining to the request for analysis): one copy;

c) Certificate of Origin (CO): one copy;

d) List of documents in the file: one original copy.

Expert appraisal request: Follows the regulations on goods appraisal.

2. Documents Article 20. Sampling and retaining samples for analysis, classification, or expert appraisal requests

1. Samples for analysis, classification, or expert appraisal must be taken from the actual consignment being classified or taxed. The General Department of Customs will specify the requirements for sample goods and sampling techniques for analysis, classification, and expert appraisal. 2. Procedures for taking and retaining samples follow the guidelines set out in Article 15 of Circular No. 79/2009/TT-BTC.

Article 21. Transfer and receipt of samples and documents for requesting analysis, classification, or expert appraisal

1. The customs authority requesting analysis, classification, or expert appraisal may directly transfer or send the samples and documents via postal service, or authorize in writing the declarant to transfer the samples and documents to the Analysis and Classification Center or the appraisal agency.

2. Upon receiving the samples and documents for requesting analysis, classification, the Analysis and Classification Center must prepare the Receipt Form for Analysis and Classification Requests (according to the model attached to this Circular). The Receipt Form for Analysis and Classification Requests is made in two original copies, the Analysis and Classification Center retains one copy and sends one copy to the requesting customs authority.

Within three working days, the Analysis and Classification Center must send the Receipt Form for Analysis and Classification Requests to the requesting customs authority for monitoring. 3. If the samples and documents for requesting analysis, classification do not meet the requirements, the Analysis and Classification Center must notify in writing and return the samples and documents within three working days from the date of receipt. The customs authority requesting analysis, classification is responsible for retrieving the documents and samples to supplement according to the regulations.

Article 22. Destruction and return of analyzed, classified, or appraised samples 1. Destruction of analyzed, classified samples: Appendix 7 1.1. The Analysis and Classification Center will proceed with the destruction procedure for samples that have exceeded their retention period, hazardous samples, deteriorated samples, or samples that cannot be retained. 1.2. The destruction of analyzed, classified samples must be decided by the Director of the Analysis and Classification Center and a record of destruction must be established. The decision and record of destruction are kept according to the regulations on retaining documents..

2. Return of analyzed, classified samples:

2.1. If the declarant has clearly stated "request to return the sample" in the Request Form for Analysis and Classification prepared at the Customs Sub-Department, the Analysis and Classification Center will return the sample to the Customs Sub-Department or to the declarant (if the Customs Sub-Department authorizes the declarant to receive the sample) for those samples that can be returned.

2.2. The Director of the Analysis and Classification Center decides on the return of stored samples and is not liable for the quality of the goods due to the impact of the analysis process for classification.

2.3. For samples returned during the retention period, the owner must provide a written commitment not to complain about the analysis and classification results.

2.4. When returning samples, a record of sample return (according to the model attached to this Circular) must be established.

3. The return of appraised samples follows the current laws regarding goods appraisal.

2. Return samples of goods that have been analyzed and classified:

2.1. In cases where the declarant clearly states "request to return sample" on the Request for Analysis and Classification Form established at the Customs Branch, the Analysis and Classification Center shall return the sample to the Customs Branch or to the declarant (if the Customs Branch authorizes the declarant to receive the sample) for those samples that can be returned. 2.2. The Director of the Analysis and Classification Center decides on the return of the goods samples being held and is not responsible for the quality of the goods for those samples returned due to having been affected by the analysis process for classification purposes.

2.3. For cases where the return of the goods sample is still within the retention period, the owner of the goods must provide a written commitment not to lodge complaints about the analysis and classification results.

2.4. When returning the goods sample, a return receipt (according to the model attached)

3. The return of goods samples that have been appraised shall be carried out in accordance with current laws on appraisal of goods. Article 6. Application forms and registration tables for requesting issuance of license for processing tobacco raw materials attached to this Circular).

of received goods samples for analysis and classification

Article 23. Notification of Analysis and Classification Results

1. Within fifteen working days from the date of receiving samples of goods and complete application files for analysis and classification in accordance with the provisions of this Circular, the Analysis and Classification Center must notify in writing the results of the analysis and classification of the received samples of goods (in accordance with the attached model in this Circular) to the requesting unit. (according to the model attached) to the requesting unit for analysis and classification. Appendix 9 3. Notification of analysis and classification results shall be prepared by the analysis and classification staff, stamped and signed by the Director of the Analysis and Classification Center.

In cases where the sample of goods is complex or the application file for analysis and classification contains more than two samples of goods, additional time for analysis and classification is required. In such cases, within ten working days from the date of receiving the samples of goods and complete application files for analysis and classification in accordance with the regulations, the Analysis and Classification Center must notify in writing the customs authority at the place of request for analysis and classification about the expected time to provide the analysis and classification results.

2. The notification of analysis and classification results must clearly state the characteristics, name, and code number of the goods according to the List of Import and Export Goods of Vietnam and the Preferential Import Tariff Schedule.

Article 24. Utilization of analysis and classification results

Article 24. Utilization of analysis and classification results

Article 24. Utilization of Analysis and Classification Results

1. The analysis and classification results notified by the Analysis and Classification Center serve as the basis for the customs authority to determine the name, code number, and tax rate of import and export goods. The Analysis and Classification Center is responsible for the accuracy of the analysis and classification results.

2. If the customs authority at the place of request for analysis and classification has sufficient grounds to determine that the goods code number announced by the Analysis and Classification Center does not match the customs declaration or the actual import and export goods, it must send a written notice detailing the content and reasons for non-conformity to the Analysis and Classification Center and the Customs Department of the province or city within three working days from the receipt of the analysis and classification results.

3. Within five working days from the date of receipt of the written notice detailing the content and reasons for non-conformity from the customs authority at the place of request for analysis and classification, the Analysis and Classification Center must provide a written response.

4. In cases where the Analysis and Classification Center and the customs authority at the place of request for analysis and classification have exchanged opinions but still cannot reach an agreement, within ten working days from the date of receipt of the opinion from the Analysis and Classification Center, the Customs Department of the province or city must submit a written report to the General Department of Customs detailing the opinions and reasons for non-conformity along with all related files.5. Within fifteen working days from the date of receipt of the complete reporting files from the Customs Department of the province or city, the General Department of Customs must issue a written guidance on how to resolve the classification results. In complex cases requiring additional time for consultation with relevant authorities, the General Department of Customs may extend the guidance period, but not exceeding sixty days.

Chapter IV

DATABASE

Article 25. Content and Source of the Database

1. The database includes:

1.1. A database of the List of Import and Export Goods and Tariff Schedule for Import and Export Goods;

1.2. A database of classification and application of tax rates for import and export goods.

2. The database of the List of Import and Export Goods and Tariff Schedule for Import and Export Goods includes:

2.1. Goods code numbers;

2.2. Description of goods in English and Vietnamese;

2.3. Units of measurement for goods in English and Vietnamese;

2.4. Tariff rates for exported and imported goods.

3. The database of classification and application of tax rates for import and export goods includes:

3.1. Goods code numbers of the Preferential Import Tariff Schedule;

3.2. Description of exported and imported goods (depending on the type of goods, specifying the nature, characteristics, structure, components, raw materials, types, functions... of the goods);

3.3. Declaration forms for exported and imported goods;

3.4. Date (day... month... year...) of information update;

3.5. Images of goods (if available).

4. The database of the List of Import and Export Goods and Tariff Schedule for Import and Export Goods is formed from:

4.1. The List of Import and Export Goods of Vietnam;

4.2. Export Tariff Schedule;

4.3. Preferential Import Tariff Schedule and Special Preferential Import Tariff Schedule;

4.4. Value Added Tax Tariff Schedule;

4.5. Special Consumption Tax Tariff Schedule.

5. The database of goods classification and application of tax rates is formed from:

5.1. The translated database of goods classification of the World Customs Organization (WCO);

5.2. Goods classification and application of tax rates results collected and updated by the General Department of Customs from:

5.2.1. Decisions resolving disputes over goods classification and application of tax rates of the Ministry of Finance and the General Department of Customs;

5.2.2. Guidelines on goods classification and application of tax rates issued by the Ministry of Finance and the General Department of Customs;

5.2.3. Notifications of analysis and classification results of the Analysis and Classification Centers under the General Department of Customs collected and updated into the database by the General Department of Customs;

5.2.4. Inspection and audit results;

5.2.5. Pre-classification decisions.

Article 26. Updating, Changing, and Amending Content in the Database

1. The General Department of Customs shall be responsible for updating the Database on classification of goods and application of tax rates.

2. Information in the Database shall be changed or amended when information from the source of the Database changes.

3. The Director of the General Department of Customs shall have the authority to decide on changing or amending information updated into the Database by the General Department of Customs.

4. The Director of the General Department of Customs shall stipulate the procedures for updating, changing, and amending the Database.

Article 27. Exploitation and Use of the Database

1. Customs officials shall be responsible for exploiting the Database on classification of goods and application of tax rates when classifying goods and applying tax rates.

2. Using the Database:

2.1. The Database is one of the bases for classifying goods and applying tax rates;

2.2. When classifying goods, if the item to be classified is already included in the Database published on the General Department of Customs' electronic information website, the corresponding code must be applied according to the Database; if the item to be classified is similar to items already in the Database and cannot be classified according to Rules 1, 2, and 3, Rule 4 explaining the classification of goods in the Vietnam Import-Export Goods List shall be applied.

Chapter V

COMPLAINTS, SETTLEMENT OF COMPLAINTS, AND LITIGATION

Article 28. Complaints and Settlement of Complaints Regarding Classification Conclusions and Application of Tax Rates

1. If the declarant disagrees with the classification conclusion and application of tax rates by the customs authority, they have the right to file a complaint.

2. The time limit for filing complaints shall be carried out in accordance with the laws on complaints and denunciations.

3. The procedure for settling complaints shall be implemented in accordance with the laws on complaints and denunciations and relevant laws.

4. During the period of complaint settlement, the declarant and taxpayer must pay taxes according to the classification and application of tax rates conclusions for exported and imported goods issued by the customs authority.

Article 29. Litigation

If the declarant disagrees with the settlement of complaints by the customs authorities at all levels, they have the right to initiate litigation at the court in accordance with the law.

Chapter VI

IMPLEMENTATION

Article 30. Responsibility for Implementation

1. Based on this Circular, the Director of the General Department of Customs shall issue the customs procedures on classification and application of tax rates for exported and imported goods; regulations on building, collecting, and updating the Database, and guide customs units to implement uniformly, ensuring both facilitation of export and import activities and effective state management of customs.

2. Customs authorities, declarants, taxpayers, and related organizations and individuals shall be responsible for classifying goods and applying tax rates in accordance with current regulations and guidance provided in this Circular; In case of difficulties arising, they should report to the Ministry of Finance and the General Department of Customs for consideration and guidance on resolution.

Article 31. Effective Date

1. This Circular shall take effect 45 days from the date of issuance, replacing Circular No. 85/2003/TT-BTC dated August 29, 2003, of the Ministry of Finance and previous guiding documents of the Ministry of Finance that conflict with this Circular.

2. During implementation, if the related documents referred to in this Circular and its attached appendices are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents./.