If it is impossible to determine correct HS codes according to the List of Vietnam’s imports and exports, the following documents shall be used:
a) The detailed glossary of HS List;
b) The collection of classification of the World Customs Organization (WCO);
c) The additional glossary of AHTN list;
d) Database of the List of Vietnam's exports and imports.
Accordingly, the documents on certification of food safety or animal quarantine of an exporting country given to goods imported into Vietnam are the documents for reference rather than the bases for classification of imports.
Accordingly, the use of information in the Announcement of classification result upon conducting the classification work, determination of goods codes is guided at point d Clause 1 Article 3 of the Procedure.
The use of the Announcement of classification result of the General Department of Vietnam Customs upon carrying out customs procedure is guided at point b Clause 2 Article 3 of the Procedure.
Cases exempt from sampling for analysis, for the purpose of classification, are guided in Clause 4 Article 5 of the Procedure.
Cases in which the applications for analysis are returned are guided in Clause 3 Article 6 of the Procedure.
With regard to the reuse of classification result of a previous shipment for the next shipments which have the same names of goods, composition, physical and chemical properties, functions, usage and are imported from the same manufacturer according to point g Clause 1 Article 18 of Circular No. 38/2015/TT-BTC, such result shall be only used within 3 years.
Accordingly, imports/exports which belong to these cases shall be exempt from the collection of samples for analysis, classification:
1. The goods have their nature that may be determined as a basis for classification through attached technical materials and documents thereof, or the goods may be classified through their information declared on the MHS system;
2. The exported or imported goods are in the “List of goods exempted from sampling for analysis for the classification purpose” in Appendix II attached with the Procedures (the earlier List was promulgated in Official letter No. 11310/TCHQ-TXNK);
3. Goods which have received the Notification of the results of classification or the Notification of the results of analysis with their HS codes;
4. The exported or imported goods are eligible for tax exemption or tax-free policies.
This Decision takes effect from the date of its signing.
To abolish Decision No. 2134/QD-TCHQ dated July 31st, 2015; Decision No. 2135/QD-TCHQ dated July 31st, 2015; Articles 52, 53, and 54 on customs procedures for exports and imports issued together with the Decision No. 1966/QD-TCHQ dated July 10th, 2015; Official letter No. 143/TCHQ-TXNK dated January 7th, 2016; Official letter No. 11310/TCHQ-TXNK dated December 1st, 2016; Point 1, Point 3 and Point 4 of the Official letter No. 3511/TCHQ-TXNK dated May 26th, 2017.
1. The application for prior determination under Article 7 of Circular No. 38/2015/TT-BTC consists of:
a) The application form No. 01/XDTMS/TXNK in Appendix VI enclosed with this Circular No. 38/2015/TT-BTC
b) Goods samples to be imported, exported.
If samples are not available, the applicant must provide technical documents (composition analysis, catalogue, goods pictures), detailed description of the composition, characteristics, structure, functions, and operation methods of goods.
Machinery, equipment in other Chapters, if they are the completed, finished goods but in the disassembled or knockdown form (due to requirement transportation) and meet the classification conditions under regulation 2(a) of 6 (six) general regulations, they are also classified accordance with the above–mentioned Article 8.
Goods analysis means professional organizations of customs authority analyze the sample of exported and imported goods using machinery, technical equipment to determine:
a) Composition, structure, physical and chemical properties, use as the basis of classification of goods under the list of exported and imported goods of Vietnam;
b) Quality standards of goods according to national standards issued by State management agencies or international standards for specialized inspection (quality inspection, food safety inspection) as a basis for goods customs clearance decision.
This Circular takes effect after 45 days of its signing
To annul Circular No. 49/2010/TT-BTC dated April 12, 2010; Article 17, Article 97 of Circular No. 128/2013/TT-BTC dated September 10, 2013; official letter No. 1280/BTC-TCHQ dated January 24, 2014.