Circular No. 65/2017/TT-BTC Issuing the List of Export and Import Commodities of Vietnam

Circular No. 65/2017/TT-BTC issuing the List of Export and Import Commodities of Vietnam aims to provide detailed regulations on the list and classification of commodities according to the Harmonized System of Description and Coding of Goods of the World Customs Organization. This document applies to organizations and individuals engaged in export and import of goods and customs authorities.

Số hiệu65/2017/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýVũ Thị Mai — Thứ trưởng
Cập nhật17/06/2026
Lĩnh vựcUncategorized
Ngày ban hành27/06/2017
Ngày áp dụng01/01/2018
Ngày hết hiệu lực01/12/2022
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 65/2017/TT-BTC issuing the List of Export and Import Commodities of Vietnam aims to provide detailed regulations on the list and classification of commodities according to the Harmonized System of Description and Coding of Goods of the World Customs Organization. This document applies to organizations and individuals engaged in export and import of goods and customs authorities.

Đối tượng áp dụng

["Organizations and individuals engaged in export and import of goods","Organizations and individuals with rights and obligations related to exported and imported goods","Customs authorities, customs officers","Other state agencies involved in state management of customs"]

Các điểm cốt lõi

  • Organizations and individuals engaged in export and import of goods must comply with the List of Export and Import Commodities of Vietnam issued together with this Circular Article 1.
  • The List of Export and Import Commodities of Vietnam is used to establish Tariff Schedules applicable to exported and imported goods Article 3.1.
  • Customs authorities must conduct national statistics on exported and imported goods according to this List Article 3.3.
  • The List is used to serve state management of exported and imported goods and other areas Article 3.4.
  • This Circular takes effect from January 1, 2018 Article 4.1.

🌐 Tác động xã hội từ văn bản này

  • Organizations and individuals engaged in export and import of goods are specifically guided on the list and classification of goods to comply with customs laws.
  • Customs authorities have more accurate tools for statistical purposes regarding exported and imported goods.
  • State management of exported and imported goods becomes more effective.
  • Some organizations and individuals may face difficulties in updating and complying with the new list.

❓ Câu hỏi thường gặp

What is the List of Export and Import Commodities of Vietnam used for?

It is used to establish Tariff Schedules applicable to exported and imported goods; conduct national statistics on exported and imported goods and serve state management of exported and imported goods.

When does this Circular take effect?

Circular No. 65/2017/TT-BTC takes effect from January 1, 2018.

On what basis is the List of Export and Import Commodities of Vietnam constructed?

Based on the Harmonized System of Description and Coding of Goods of the World Customs Organization (HS Convention).

Which entities must comply with this Circular?

"Organizations and individuals engaged in export and import of goods","Organizations and individuals with rights and obligations related to exported and imported goods","Customs authorities, customs officers","Other state agencies involved in state management of customs".

What does this Circular replace?

Replaces Circular No. 103/2015/TT-BTC dated July 1, 2015, issued by the Minister of Finance on the List of Export and Import Commodities of Vietnam.

Toàn văn

MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Number: Circular No. 65/2017/TT-BTC

Hanoion 27 the 6 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;17

CIRCULAR

ISSUING THE LIST OF GOODS FOR EXPORT AND IMPORT IN VIETNAM

WHEREAS, Law on Customs No.No. 54/2014/QH1March 23, 2014;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and guiding the implementation of the Law on Customs regarding customs procedures, inspection, supervision, and control; bDecree No. 3/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;15/201Pursuant to the ASEAN Customs Agreement signed in Phnom Penh on March 30, 2012;

Pursuant to 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 Systems (HS Convention) of the World Customs Organization (WCO);intention Decision No. 09/NQ-CP dated December 28, 2016 of the Government approving the List of Harmonized System Tariff Codes for ASEAN Version 2017;specialized agency under the People's Committee of the province/city.The Minister of Finance hereby promulgates the List of Goods for Export and Import in Vietnam.

Article 1. The List of Goods for Export and Import in Vietnam, attached to this Circular, includes two (2) annexes:toforcemenshallAnnex I - The List of Goods for Export and Import in Vietnam.

Implementing Resolution No.and amended and supplemented by certain articles related to conditions for investment and business and administrative procedures in the field of information and communications on November 7, 2018Annex II - Six (6) general rules explaining the classification of goods according to the List of Goods for Export and Import in Vietnam based on the Harmonized System of Commodities Description and Coding of the World Customs Organization.development1. Organizations and individuals implementing export and import of goods.

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

2. Organizations and individuals with rights and obligations related to exported and imported goods.rime Minister cu, nhập khẩu;rime Minister c4. Other state agencies in coordinating state management in customs affairs.

The List of Goods for Export and Import in Vietnam shall be used for:

1. Establishing tariff schedules applicable to exported and imported goods.

2. Establishing lists of goods for state management as prescribed by the Government and Clause 4, Article 26 of the Law on Customs.

3. National statistics on exported and imported goods.

Article 2. Applicability

4. Serving state management of exported and imported goods and other areas.

1. This Circular takes effect from January 1, 2018.

3. Customs authorities and customs officers.

2. Repeals Circular No. 103/2015/TT-BTC dated July 1, 2015 of the Minister of Finance promulgating the List of Goods for Export and Import in Vietnam.

2. Industrial emission testing must ensure timeliness, accuracy, objectivity, compliance with procedures, and adherence to legal provisions.

3. 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./

- People's Court;

- General Department of Customs;

- Ministry of Finance website; General Department of Customs website;

- File: VT, TCHQ (Export-Import);

Article 4. Organization of Implementation

-240b)..

2. Repeal Circular No. 103/2015/TT-BTC dated July 1, 2015, issued by the Minister of Finance on the List of Goods for Export and Import of Vietnam.

3. In the course of implementation, if any related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents./.


Place of Receipt:
- Prime Minister, Deputy Prime Ministers;
- Central Party Office and relevant Party bodies;
- National Assembly's Office;
- President's Office;
- Government Office;
- People's Court;
- Supreme People's Procuracy;
- State Audit Agency;
- Central Steering Committee for Judicial Reform;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- People's Committees of provinces and centrally governed cities;
- Ministry of Industry and Trade;
- Ministry of Justice's Legal Documents Inspection Department;
- Customs Departments of provinces and cities;
n l- Ministry of Finance website; General Department of Vietnam Customs website;
- Publicity;
June 2024;c) Public service units directly under the Ministry related to the resolution of policies, benefits for citizens and organizations;
- Government website;
- File: VT, TCHQ (Import-Export);
Article 24;
- Units under the Ministry of Finance;
- Units under the General Department of Customs;
- 240b).
-240b).

THE MINISTER
DEPUTY MINISTER





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