Circular No. 5127/TC-HTQT regarding the handling of difficulties in classifying imported goods subject to CEPT/AFTA tariff rates

NOTIFICATION

OF THE MINISTRY OF FINANCE NO. 5127/TC-HTQT DATED MAY 14, 2004 ON HANDLING DIFFICULTIES IN CLASSIFYING IMPORTED GOODS SUBJECT TO CEPT/AFTA TARIFF RATES
FROM JULY 1, 2003 TO AUGUST 31, 2003

Pursuant to the reports of several Customs Departments regarding difficulties in classifying and determining HS codes for imported goods subject to special preferential tariff rates (CEPT) under customs declarations submitted from July 1, 2003 to August 31, 2003.

Pursuant to Clause 1 of Circular No. 64/2003/TT-BTC dated July 1, 2003 issued by the Ministry of Finance guiding the implementation of Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government on issuing a list of goods and tariff rates for Vietnam to implement the CEPT/AFTA Agreement for the years 2003 - 2006 (Vietnam's List of Goods under CEPT/AFTA), which stipulates that goods subject to CEPT tariffs must be included in Vietnam’s List of Goods under CEPT/AFTA.

The Ministry of Finance guides the classification and determination of HS codes for imported goods subject to CEPT tariffs under customs declarations submitted from July 1, 2003 to August 31, 2003 as follows:

Imported goods are classified and determined with HS codes based on the Import Tariff Schedule issued together with Decision No. 110/2003/QĐ-BTC dated July 25, 2003 of the Minister of Finance, and Circular No. 85/2003/TT-BTC dated August 29, 2003 of the Ministry of Finance guiding the implementation of classification of goods according to the List of Exported and Imported Goods and Import Tariff Schedule, Export Tariff Schedule. In cases where imported goods are classified and determined with HS codes included in Vietnam’s List of Goods under CEPT/AFTA issued together with Decree No. 78/2003/NĐ-CP dated July 1, 2003 of the Government, they will be subject to CEPT tariffs if they meet other conditions specified in Circular No. 64/2003/TT-BTC dated July 1, 2003 and related documents and guidelines issued by the Ministry of Finance.

In cases where imported goods are classified and determined with HS codes not included in Vietnam’s List of Goods under CEPT/AFTA, they will be classified and subject to preferential import tariff rates specified in the Import Tariff Schedule at the time of importation if there is a valid Certificate of Origin or general import tariff rates if there is no valid Certificate of Origin.

The classification and determination of HS codes for imported goods to apply CEPT tariffs under customs declarations submitted from September 1, 2003 shall be implemented according to current regulations.

This Notification replaces Notification No. 4743/TC-HTQT dated May 5, 2004 issued by the Ministry of Finance on handling difficulties in classifying imported goods subject to CEPT/AFTA tariff rates. During implementation, if there are any difficulties or new issues arise, please report promptly so that the Ministry of Finance can provide appropriate guidance.