How to determine HS code and import conditions for imports that are fencing equipment?
List of rudimentary weapons used in sports training and competition?
Pursuant to the provisions in Section II, Appendix I enclosed with Circular 21/2019/TT-BCA of Vietnam, rudimentary weapons used in sports training and competition include: electric épées, electric sabers, electric foils, taichi swords, sporting swords, bows, spears, halberds, blades, daggers, crossbows, nunchucks, darts.
The list of rudimentary weapons used in sports training and competition is determined according to the above list.
How to determine HS code and import conditions for imports that are fencing equipment? (Image from the Internet)
Determining import conditions for imported fencing equipment?
According to the guidance in Section 1 of Official Dispatch 3503/TCHQ-TXNK in 2022, determining the import conditions of fencing equipment is implemented as follows:
- According to the provisions in Section II, Appendix I enclosed with Circular 21/2019/TT-BCA of Vietnam dated July 18, 2019 of the Ministry of Public Security amending and supplementing a number of articles of Circular 16/2018/TT-BCA dated May 15, 2018 of the Ministry of Public Security, some types of swords (electric 3-sided swords, electric slashing swords, electric fencing swords, etc.) are rudimentary weapons used in sports training and competition.
- Enterprises will compare the actual imports with goods on the list specified in Circular 21/2019/TT-BCA of Vietnam dated July 18, 2019 to determine whether or not the goods are rudimentary weapons.
- In case the goods are determined to be rudimentary weapons, the provisions of the Law on management and use of weapons, explosives and combat gears shall be followed; Decree 79/2018/ND-CP dated May 16, 2018 of the Government detailing a number of articles and measures to implement the Law on management and use of weapons, explosives and combat gears; Circular 16/2018/TT-BCA dated May 15, 2018 of the Ministry of Public Security detailing a number of articles of the Law on management and use of weapons, explosives and combat gears.
Guidance on determining HS codes for imported fencing equipment?
According to that, in Section 2 of Official Dispatch 3503/TCHQ-TXNK in 2022, the code of imports is guided to determine as follows:
Pursuant to the List of export and import goods of Vietnam promulgated together with Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Ministry of Finance and Circular No. 09/2019/TT-BTC dated June 15 February 2019 of the Ministry of Finance amending and supplementing a number of contents in the Appendices of the Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Ministry of Finance;
Pursuant to legal annotations in Chapter 93:
“1.- This Chapter does not cover:
…
e) Bows, arrows, fencing swords with a rubber button tip or ponytails (Chapter 95): or
Heading 93.07 includes "Swords, shortswords, bayonets, spears and similar weapons and parts thereof, sheaths and scabbards."
Refer to the detailed annotations to group 93.07:
“This group does not include:
...d) Swords used in the sport of fencing (heading 95.06).”
Heading 95.06 includes "Tools and equipment for general physical exercise, gymnastics, classics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.”
Refer to the detailed annotations to group 95.06:
“This group includes:
... (B) Equipment for other sports and outdoor games (other than toys set up or apart, of heading 95.03), for example:
...(10) Instruments for fencing such as swords, swords, and parts thereof (blades, armor, daggers or knobs and stopper knots)... ".
According to the above regulations, the General Department of Vietnam Customs requires the Company based on the composition, structure, description of technical characteristics, uses and other attributes of the goods actually imported, compared with the Annotations to Chapter 93, refer to the detailed annotation to group 93.07, group 95.06 to identify the code of goods according to the List of imports and exports of Vietnam.
In case the Company needs to determine the code of the goods to be imported, the Company is requested to carry out the procedures for pre-determining the code according to the provisions of Decree 08/2015/ND-CP and Decree 59/2018/ND-CP of the Government of Vietnam, Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC of the Ministry of Finance of Vietnam.
For detailed instructions on determining HS codes and import conditions for imports as fencing equipment, please visit: Official Dispatch 3503/TCHQ-TXNK in 2022.
LawNet
