The Ministry of Finance has collaborated with the Ministry of Health and relevant units to classify acne cream items under the code 3304.99.20.
The General Department of Customs has just responded to Sam Ngoc Linh Quang Nam Pharmaceutical and Trading Joint Stock Company on the proposal to re-confirm the HS code for Vertucid Gel and Azaroin Gel (Acne Gel).
According to the analysis of the General Department of Customs, Pursuant to Circular 85/2003 / TT-BTC of August 29, 2003, Circular No. 49/2010 / TT-BTC of April 12, 2010, the List of Harmonized Tariffs AHTN; Detailed explanation of HS, acne cream items have been classified by the Ministry of Finance in Official Letter 15350 / BTC-SCT dated December 6, 2006 and the General Department of Customs guides in Official Dispatch No. 2439 / TCHQ. Export-Import dated 21/5/2012; 1635 / TCHQ-TXNK dated September 25, 2012; 13741 / TCHQ-TXNK dated November 12, 2014; 11268 / TCHQ-TXNK dated 12/11/2014, according to which acne cream items were classified uniformly into code 3304.99.20.
According to the above authority provisions and coordinating with the Ministry of Health and the relevant units, The Ministry of Finance determine the classification of acne creams under HS code 3304.99.20 as the previous guidance of Ministry of Finance.
The General Department of Customs added that from the date of January 1, 2018, according to the Government’s Decree No. 125/2017 / ND-CP of November 16, 2017 amending and supplementing a number of articles of Decree No. 122/2016 / ND-CP dated September 1, 2016 of the Government on the Export Tariff Schedule, the Preferential Import Tariff, the List of goods and the absolute tax, compound tax, and import duty outside the tariff quota:
HS code of anti-acne cream is 3304.99.20.
HS code of Acne medication is code 9850.00.00.