CIRCULAR NO. 9/2019/TT-BTC AMENDING AND SUPPLEMENTING CERTAIN CONTENTS IN THE ANNEXES OF CIRCULAR NO. 65/2017/TT-BTC DATED JUNE 27, 2017 ISSUED BY THE MINISTER OF FINANCE ON THE LIST OF EXPORTED AND IMPORTED GOODS IN VIETNAM

CIRCULAR

Amending and supplementing certain contents in the Appendices of Circular No. 65/2017/TT-BTC dated June 27, 2017 issued by the Minister of Finance on the List of Goods for Export and Import of Vietnam

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, inspection, supervision, and control;i Pursuant to 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 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

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 the ASEAN Customs Agreement signed on March 30, 2012 in Cambodia;iPursuant 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);

Implementing Resolution No. 109/NQ-CP dated December 28, 2016 of the Government approving the Harmonized Tariff Schedule of ASEAN version 2017;ia;

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

The Minister of Finance issues this Circular amending and supplementing certain contents in the Appendices of Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Minister of Finance issuing the List of Goods for Export and Import of Vietnam.|||Article 1. Amending and supplementing certain contents in Appendix I promulgated together with Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Ministry of Finance issuing the List of Goods for Export and Import of Vietnam

1. In Note 4 Chapter 12: change the phrase "cây ly hương" to "cây cửu hương".i 2. In Note 5 Chapter 12 and subheading 12.12: change the phrase "tảo biển và các loại tảo biển khác" and "rong biển và tảo khác" to "rong biển và các loại tảo khác".

3. In subheading 15.18: change the phrase "sulphat hoá" to "sulphua hoá".to4. In subheading 39.18: change the phrase "tấm tường hoặc ốp trần bằng plastic" to "Tấm trần bằng plastic". tr5. In subheading 44.01: change the phrase "mùn cưa và phế liệu gỗ" to "mùn cưa, phế liệu và mảnh vụn gỗ".

6. In subheading 49.07: change the phrase "giấy bạc (tiền giấy)" to "giấy bạc ngân hàng (banknotes)", change the phrase "hợp pháp nhưng chưa đưa vào lưu thông loại pháp định"; change the unit of measurement at code 4907.00.10 from "kg/chiếc" to "kg/tờ".

7. In subheading 71.18: change the phrase "không được coi là tiền tệ chính thức:" to "không phải loại pháp định", change the phrase "được coi là tiền tệ chính thức hoặc không chính thức hoặc không phải loại pháp định" to "không phải loại pháp định", change the phrase "loại được coi là tiền tệ chính thức" to "Bổ sung chú thích cuối Chương 49 và Chương 71: (*) Trong phạm vi nhóm 49.07 và 71.18, khái niệm “loại pháp định” được hiểu là công cụ thanh toán phát hành bởi ngân hàng được pháp luật công nhận." specialized agency under the People's Committee of the province/city.Plan for handling assets after the expiration of the joint venture and association periodu 8. In subheading 55.16: change the phrase "sợi filament tái tạo" to "sợi filament tạo". 9. In subheading 56.03: add the unit of measurement for the products "Nonwoven fabrics, whether or not impregnated, coated or laminated." from "m/m" to "kg/m/m". reason 10. In subheading 84.26: change the phrase "khung thang nâng di động" to "khung nâng di động".

11. In subheading 8436.10: change the phrase "Máy chế biến thức ăn gia súc" to "Máy chế biến thức ăn cho động vật".12. In subheading 8438.10: change the phrase "máy làm bánh mỳ" to "máy làm bánh". 13. In Note 4(b) Chapter 84 and subheading 84.57: change the phrase "máy một vị trí gia công" and "máy kết cấu một vị trí" to "máy gia công nguyên khối (một vị trí gia công)." 14. In Note 4(c) Chapter 84 and subheading 84.57: change the phrase "máy nhiều vị trí gia công chuyển dịch" to "máy gia công chuyển dịch đa vị trí." 15. In subheading 84.38 and subheading 8479.20: change the phrase "dầu hoặc chất béo thực vật" to "dầu hoặc chất béo thực vật không bay hơi". 14. In Note 4(c) Chapter 84 and subheading 84.57: change the phrase "máy nhiều vị trí gia công chuyển dịch" to "máy gia công chuyển dịch đa vị trí." 16. In subheading 8523.51: change the phrase "Các thiết bị lưu trữ dữ liệu không xoá" to "Các thiết bị lưu trữ dữ liệu bền vững, thể rắn".17. In subheading 85.22: change the phrase "đồ phụ trợ" to "phụ kiện". 18. In subheading 85.39: change the phrase "đèn hồ quang" to "bóng đèn hồ quang", change the phrase "đèn đi-ốt phát quang (LED)" to "đèn đi-ốt phát quang (LED)".

19. In subheadings 87.02, 87.03, 87.11: change the phrase "động cơ đốt trong kiểu piston" to "động cơ đốt trong kiểu piston chuyển động tịnh tiến".20. In code 8702.90.71: change the phrase "Khối lượng toàn bộ theo thiết kế 24 tấn" to "Khối lượng toàn bộ theo thiết kế không quá 24 tấn". 21. In subheading 87.09: change the phrase "phạm vi gần" to "phạm vi hẹp".22. In code 9018.39.10: change the phrase "ống thông đường tiểu" to "ống thông". 23. In subheading 94.03: change the phrase "- Đồ nội thất bằng gỗ sử dụng" to "Đồ nội thất bằng gỗ loại sử dụng".

24. In Note 3 Chapter 96: change the phrase "sợi thực vật" to "xơ thực vật". No.session number 25. In subheading 96.03: change the phrase "thiết bị gia dụng" to "dụng cụ". "ceiling panel made of plastic" "ceiling panel made of plastic". ; 25. In subheading 96.03: change the phrase "thiết bị gia dụng" to "dụng cụ". roadDeputy ministers of ministerial-level agencies, "surface covered with plastic".

5. In group 44.01: change the phrase "wood shavings and wood waste" to the phrase "wood shavings, waste, and wood fragments”.

6. In group 49.07: replace the phrase “6. In group 49.07: change the phrase “silver paper (paper money)” to the phrase “banknotes made of silver paper”; change the phrase “silver paper (paper money)legal but not yet put into circulation^(*)” to “legal tender” with “”; Change the unit of measurement for item code 4907.00.10 from “”.

kg/unitkg/sheetsilver paper (paper money)At group 71.18: change the phrase “not considered as official currency:not legal tenderon”; change the phrase “silver paper (paper money)legal but not yet put into circulation^(*) considered as official or unofficial currency” to “legal but not yet put into circulation^(*)".

not legal tender ”; change the phrase “type considered as official currency” to the phrase “

Add footnote at the end of Chapter 49 and Chapter 71: “(*) Within groups 49.07 and 71.18, the concept of "legal tender" refers to payment instruments issued by banks recognized by law.”7. In group 55.16: change the phrase “regenerated filament yarn Personnel ” to the phrase “filament yarn

”.m/m²” with “8. In group 56.03: add the unit of measurement for items "Nonwovens, whether or not impregnated, coated or laminated." from “²" .

m/mkg/m/msilver paper (paper money)mobile lifting frame”.

9. In group 84.26: change the phrase “ mobile ladder framemobile lifting frame for animals”.

10. In subheading 8436.10: change the phrase “Animal feed processing machine for livestock” to “Machine for processing animal bJune 2024;ealth”.

feedsingle-station machine11. In subheading 8438.10: change the phrase “bread making machine” to “machine for making"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."silver paper (paper money)t sJune 2024;bread”

13. In Note 4(c) Chapter 84 and group 84.57: replace the phrase “12. In Note 4(b) of Chapter 84 and group 84.57: change the phrase “ngsingle-position machining machine ” and the phrase “t sJune 2024;single-position construction machine”

” to “single-position construction machine with integrated machining capabilities (single-position machining machine).” non-volatile”.

13. In Note 4(c) of Chapter 84 and group 84.57: change the phrase “multi-position machining machineexport,silver paper (paper money)” to the phrase “”.

multi-position machining machine with relocatable capabilities. bJune 2024;n mark not to be erased14. In group 84.38 and subheading 8479.20: change the phrase “vegetable oil or fat” to “vegetable oil or fat non-volatile”.

17. In group 85.22: replace the phrase 15. In Note 9(b)(ii) of Chapter 85: change the phrase “” 1. Water resources sector: parts of”.

inductorslamp 16. In subheading 8523.51: change the phrase “non-erasable data storage deviceslamp ” to the phrase “solid-state durable data storage devices

19. In groups 87.02, 87.03, 87.11: replace the phrase “internal combustion engine of the piston type” with the phrase “internal combustion engine of the piston type 17. In group 85.22: change the phrasedevelopment“accessoriespoliciesFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.”

” to “ electronic media in Vietnam accessories not exceeding 18. In group 85.39: change the phrase “arc lamp” to the phrase “

arc lamp ”, change the phrase “light-emitting diode (LED)” to the phrase “light-emitting diode (LED) narrow”.

19. In groups 87.02, 87.03, 87.11: change the phrase “piston internal combustion engine” to the phrase “piston internal combustion engineOstationarysilver paper (paper money)”.g passage”.

20. In item code 8702.90.71: change the phrase “total design weight amended and supplemented by Law No. 87/2025/QH15; up to 24 tons” to the phrase “total design weight not exceeding 24 tons”.

24. In Note 3 Chapter 96: replace the phrase “vegetal fibre” with the phrase “21. In group 87.09: change the phrase “range close

” to the phrase “rangenarrowsilver paper (paper money)tool”.

Article 2. Amend and supplement some contents in Appendix II issued together with Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Ministry of Finance on the List of Goods for Export and Import of Vietnam.

1. Amend Note to Rule 3(a), Item (IV), part "examples", Point (1) as follows:

"(1) Woven carpets that have been treated, used in automobiles, hold, shall be classified as accessories of motor vehicles in heading 87.08, in heading 57.03 they are described typically as carpet-like mats. Therefore, this item shall be classified in heading 57.03."

2. In Note to Rule 3(b), Item (X), Point (c): replace the phrase “userssilver paper (paper money)end usersnot considered as official currency:persons usingsilver paper (paper money)finalNo.3. Amend and supplement Note to Rule 3(b), Item (X), the second paragraph in Point (c) is: “”.

The term ‘‘goods put up in sets for retail sale’’ therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together. For example, different foodstuffs intended to be used together in the preparation of a ready-to-eat dish or meal, packaged together and intended for consumption by the purchaser would be a ‘‘set put up for retail sale’’The term “goods put up in sets for retail sale” only includes sets of goods intended for sale to the end user, where the individual goods are intended to be used together. For example, a set of various foodstuffs intended to be used together in preparing a ready-to-eat dish or meal, packaged together and intended for consumption by the purchaser would be considered a “set put up for retail sale” - “The term “goods put up in sets for retail sale” therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together. For example, a set of various foodstuffs intended to be used together in the preparation of a ready-to-eat dish or meal, packaged together and intended for consumption by the purchaser would be a “set put up for retail sale”.development This Circular takes effect from April 1, 2019./.development nh, city directly under the Central Government;ồ- Customs Departments of provinces, cities;on- To be filed: VT, TCHQrime Minister c22. In item code 9018.39.10: change the phrase “urinary catheter” to “ lcatheter

Article 3. Effectiveness

This Circular takes effect from April 1, 2019./.