Classification and application of tax rates to some special cases: In case there is a difference in description of goods in Vietnam's list of exported and imported goods and the list Harmonized Commodity Description and Coding System (HS), list in the the ASEAN Harmonized Tariff Nomenclature (AHTN) section, the description of goods under the HS list, AHTN list is directly applied to classify and guide the classification according to the principle of application of the provisions of international treaties to which Vietnam is a member.
Requested documents for classification: (1) Requesting form for analysis of exported or imported goods cum a sampling record (according to form No. 05 / PYCPT / 2021 enclosed with this Circular). Each commodity item shall make 01 request for export and import goods analysis cum a sampling record. (2) The slip containing the number, date of the document, and customs dossier documentation relating to the sample of goods. (3) Sample of goods required for analysis. (4) Technical documentation of the goods. If there are no technical documents, the customs authority where the application is submitted must state the reason for the lack of technical documents in item 12, form No. 05 / PYCPT / 2021 on the request for analysis of goods issued together with this Circular.
Sampling of goods: Exported or imported goods must be sampled for analysis in accordance with Clause 14, Article 1 of Decree No. 59/2018 / ND-CP dated April 20, 2018. Sampling is done according to the request for goods analysis cum sampling record (made according to form No. 05 / PYCPT / 2021 enclosed with this Circular). Samples obtained from the lot of products to be analyzed and representative; must be adequate in quantity and volume to serve the solicitation of knowledge or complaint resolution. When taking samples, there must be a representative of the customs declarant. The sample must be individually signed for certification and sealed by the parties. When handing over the sample, there must be a handover record and signed for certification by the parties.
Notification of classification and analysis results: The Director of the customs inspection department shall issue a notification of goods classification results (form No. 08 / TBKQPL / 2021) within no longer than 5 working days, or within 20 working days if the time for review is extended due to analytical procedure criteria or samples of complicated goods.
If the customs authority sends the sample to the inspection agency for assessment, the Director of the customs inspection department shall issue a note of goods classification result (made pursuant to form No. 08 / TBKQPL / 2021 enclosed with this Circular) within 05 working days; if the difficult sample takes further time, it shall not extend 08 working days from receiving the goods inspection result.
Notification of classification results or notification of analysis results together with goods codes is the basis for determining tax rates and implementing goods management policies; to be updated on the database of the customs authority and publicly available on the website of the general department of customs. If the customs declarant disagrees with the notice of goods classification result or the notice of examination result along with the goods code, he or she may file a complaint under the Law on Complaints or seek expert advice (as specified in Article 30 of the Government's Decree No. 08/2015 / ND-CP dated January 21, 2015).
Analysis for quality inspection, food safety inspection: Within the time period specified by the law on quality inspection and food safety inspection, the director of customs inspection department issues notice of quality inspection, food safety inspection (form No. 09 / TBKQKT-CL-ATTP / 2021 released along with this Circular).
Sources of information to build a database of the list of exported and imported goods: the list of goods banned from export and import, the list of goods exported and imported under permission, under conditions, and the item of exported and imported goods subject to specialist management as prescribed in the Government's Decree No. 69/2018 / ND-CP dated May 15, 2018; Guiding documents on goods classification of the Ministry of Finance and the General Department of Customs.
If the legal documents cited in this Circular are updated, supplemented, or substituted during implementation, the newly amended or supplemented legal documents or replaced. Circular 17/2021 / TT-BTC takes effect on April 12, 2021.
Le Mai (theo tongcucthuysan.gov.vn)