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Administrative rulings concerning tariff classification

Vietnamese businesses have been advised to apply the advance ruling mechanism to reduce risks amidst significant changes in global trade. This mechanism will help companies specify the codes, origin, and customs value of their products in advance.

The advance ruling on goods classification also helps minimise disagreements between persons filling customs declaration forms and customs officers over the function of goods. Meanwhile, the advance ruling on value will assist firms in estimating the taxes they have to pay in advance when handling customs clearance procedures.

For the mentioned above reasons, Viet Nam has promulgated a number of regulations on the pre-determination of HS codes, origin and customs value for imported and exported goods listed below:

  • Law on Customs 2014 (Law No. 54/2014/QH13 promulgated by the National Assembly on June 23, 2014);
  • Government Decree No. 08/2015/ND-CP dated January 21, 2015, providing specific provisions and guidance on enforcement of the customs law on customs procedures, examination, supervision and control procedures (Decree No. 08/2015/ND-CP dated 21/01/ 2015, as amended and supplemented by Decree No. 59/2018/ND-CP dated April 20, 2018; consolidated in the Consolidation Document No. 24/VBHN-BTC dated July 11, 2018);
  • Circular of the Ministry of Finance stipulating customs procedures, customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods (Circular 38/2015/TT-BTC dated 25/03/2015, amended and supplemented by Circular 39/2018/TT -BTC dated April 20, 2018; consolidated in the consolidated document No. 25/VBHN-BTC dated September 6, 2018).

In case the customs declarant requests the customs authority to pre-determine the HS code for the goods to be exported or imported, the declarant shall submit a complete application for the pre-determination of the HS code to the General Department of Customs at least 60 days before exporting or importing the shipment.

 

The application document for the pre-determination of the HS code includes:

 

a) An application for the pre-determination of the HS code, prepared according to form No. 01/XĐTMS/TXNK in Appendix VI of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance; (Note: Please fill out all information on the application form.)

b) Technical documents provided by the organization or individual requesting the pre-determination of codes for goods (component analysis, catalog, pictures of goods): 01 photocopy;

c) Sample of goods to be exported or imported (if any).

 

The customs authority that receives and processes samples of goods to be exported or imported shall comply with the provisions in Article 10 of Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance, guiding the classification of goods, analysis for classification of goods, analysis for quality control, and food safety inspection for exported and imported goods.

 

Note: The General Department of Customs will not process the application for the pre-determination of the HS code in the following cases:

a) Failing to meet the conditions and application documents for pre-determining the HS code.

b) Goods mentioned in the application for pre-determination of codes are pending for the handling results of state management agencies, including:

b.1) Goods mentioned in the application are notified by a competent state agency that they are under investigation, inspection or examination.

b.2) Goods stated in the application have been received and processed by the General Department of Customs and are waiting for handling results.

c) Goods mentioned in the application already have been mentioned in a written document about the HS code of the same goods issued by the state management agency.

Below is a list of some documents relating to the pre-determination of HS codes issued by the General Department of Vietnam Customs. You can search more documents on pre-determining HS codes on the website of the General Department of Customs.

 

Document No.

Issued Agency

Issued Date

Document Name

238/TB-TCHQ

General Department of Customs

19/01/2022

Document No. 238/TB-TCHQ dated 19/1/2022 on the pre-determination of HS code

174/TB-TCHQ

General Department of Customs

17/01/2022

Document No. 174/TB-TCHQ dated 17/1/2022 on the pre-determination of HS code

175/TB-TCHQ

General Department of Customs

17/01/2022

Document No. 175/TB-TCHQ dated 17/1/2022 on the pre-determination of HS code

176/TB-TCHQ

General Department of Customs

17/01/2022

Document No. 176/TB-TCHQ dated 17/01/2022 on the pre-determination of HS code

99/TB-TCHQ

General Department of Customs

11/1/2022

Document No. 99/TB-TCHQ dated 11/01/2022 on the pre-determination of HS code

6071/TB-TCHQ

General Department of Customs

21/12/2021

Document No. 6071/TB-TCHQ dated 21/12/2021 on the pre-determination of HS code

5998/TB-TCHQ

General Department of Customs

20/12/2021

Document No. 5998/TB-TCHQ dated 20/12/2021 on the pre-determination of HS code

5023/TCHQ-TXNK

General Department of Customs

25/10/2021

Pre-determination of HS code (Viet Tri Chemical Joint Stock Company)

4805/TCHQ-TXNK

General Department of Customs

12/10/2021

Declare C/O for yarn products subject to anti-dumping tax (Trung Dung Trading and Production Co., Ltd.)

1932/GSQL

General Department of Customs

5/10/2021

Dispatch No. 1932/GSQL dated October 5, 2021 on the notice of extension of the customs clearance agent number

4702/TCHQ-TXNK

General Department of Customs

1/10/2021

Classification of medical nutrition products (Hoang Tan Tay Lan Co., Ltd.)

1921/QĐ-BTC

Ministry of Finance

30/09/2021

Supplementing items in the list of goods exempt from import tax in service of the prevention and control of acute respiratory infections caused by new strains of Corona virus, issued together with Decision No. 155/QD- BTC dated February 7, 2020 of the Ministry of Finance

1866/GSQL

General Department of Customs

28/09/2021

Official Dispatch No. 1866/GSQL on the issuance of identification number of customs clearance agents

11/2021/TT-BNNPTNT

Ministry of Agriculture and Rural Development

20/09/2021

Circular No. 11/2021/TT-BNNPTNT dated September 20, 2021 promulgating the HS Codes for the List of Goods under the management of the Ministry of Agriculture and Rural Development

1812/GSQL

General Department of Customs

17/09/2021

Official Letter No. 1812/GSQL on the extension of customs agent number

4439/TCHQ-TXNK

General Department of Customs

15/09/2021

Import tax on sugar products (AFDEX Ecosystem Joint Stock Company)

4386/TB-TCHQ

General Department of Customs

13/09/2021

Document No. 4386/TB-TCHQ dated 13/9/2021 of the General Department of Customs on the pre-determination of HS code

4360/TCHQ-TXNK

General Department of Customs

10/9/2021

Document No. 4360/TCHQ-TXNK dated 10/9/2021 of the General Department of Customs on implementing anti-dumping tax on yarn products

4238/TB-TCHQ

General Department of Customs

30/08/2021

Document No. 4238/TB-TCHQ dated 30/8/2021 of the General Department of Customs on the pre-determination of HS code (from 4238 - 4241)

3994/TB-TCHQ

General Department of Customs

11/8/2021

Document No. 3994/TB-TCHQ dated 11/8/2021 of the General Department of Customs on the pre-determination of HS code