Official letter No. 3189/TCHQ-TXNK dated June 24th, 2021 of the General Department of Vietnam Customs regarding declaration of HS codes pending result of analysis, assessment

According to Article 46 of Circular No. 38/2015/TT-BTC , with regard to imported goods subject to analysis, assessment in order to accurately determine HS codes, enterprise may temporarily pay tax based on the HS codes it declared.

Right after receiving the result of analysis, assessment, if the HS codes are different the enterprise has to make additional declaration according to the accurate HS codes and pay the differences of tax (if any).

Notably, if the enterprise voluntarily makes the additional declaration of HS codes as soon as receiving the analysis, assessment result, late payment interest shall be exempt. In contrast, the customs authority shall impose tax and the enterprise shall be subject to late payment interest and fines (if any).