Vietnam Customs answering some obstacles to applying HS codes for goods

The General Department of Vietnam Customs issued Official Letter No. 3014 – TCHQ-TXNK dated May 16, 2019 of the General Department of Customs on obstacles to applying HS codes for goods. The contents follow:

The General Department of Customs received the official dispatch No. 001 / WT-2019 on April 12, 2019 of Hwantai Vietnam Co., Ltd. (Company) regarding obstacles to applying HS codes for goods. In this regard, the General Department of Customs has the following opinions:

1.For HS codes in C / O:

Pursuant to Clause 2, Article 16 of Decree No. 08/2015 / ND-CP of January 21, 2015 of the Government detailing and implementing measures to implement the Customs Law on customs procedures, inspection and supervision. Customs: “Taxonomy of goods shall be based on customs records, technical documentation and information about physical, chemical composition, properties, features, functions or utility of exported or imported goods.”.

Thus, the code on the certificate of origin C / O is for reference only, not a basis for customs authorities to classify goods.

2.Regarding the classification of goods:

Pursuant to Circular No. 14/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance guiding the classification of goods and analysis for classification of goods and analysis for quality inspection and safety inspection. food; Circular No. 65/2017 / TT-BTC dated June 27, 2017 of the Ministry of Finance promulgating the List of Vietnamese export and import goods;

Pursuant to Clause 1, Article 26 of the Customs Law No. 54/2014 / QH13 of June 23, 2014:

“ Classification of goods aims to identify HS codes to serve as a basis for tax calculation and implementation of the goods management policy. The classification of goods must be based on customs documents, technical documents and other information related to imported and exported goods for identification of goods’ names and HS codes according to the list of Vietnamese imports and exports.”

The company provides information of items that are processed iron and steel alloy flanges, used to connect to the top of concrete piles, files with product images, C / O origin certificates and certificates. receiving C / A quality, however, does not include technical documents and inspection papers … to prove the structure, usage and use of products as a basis for determining commodity codes. Therefore, to compare the information as provided and the above provisions, the General Department of Customs has not enough basis to determine the code for the above-mentioned item.

The General Department of Customs requests the Company to base on actual goods in accordance with the description in the groups of Vietnam Export and Import Lists to apply appropriate code classification and contact the customs office where intend to carry out export and import procedures for instructions and detailed answers as prescribed.

In case the Company needs to determine in advance the codes for the goods intended to be imported or exported, the Company is requested to study and prepare the documents as stipulated in Decree No. 08/2015 / ND-CP January 21, 2015 of the Government; Decree No. 59/2018 / ND-CP dated April 20, 2018; Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Minister of Finance; Circular No. 39/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance.

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