Vietnam: 05 sources of information for establishment of database of list of exported, imported goods

According to Article 14 of Circular No. 14/2015/TT-BTC of the Ministry of Finance of Vietnam, 05 sources of information for establishment of database of list of exported, imported goods are specified as follows:

1. HS Convention and the attached appendices;

2. List of exported, imported goods of Vietnam.

3. The list of goods banned from export and banned from import; List of goods exported or imported under license from competent State agencies, List of goods subject to specialized management as stipulated in the Decree No. 187/2013/ND-CP dated November 20, 2013 of Vietnam’s Government;

4. Guiding documents on goods classification of the Ministry of Finance;

5. Other sources of information:

- Resolution documents of complaints about goods classification, application of tax rate of the Ministry of Finance, the General Department of Customs ;

- Notification of classification results of the Director of the General Department of Customs;

- Notification of result of prior determination of HS numbers of the Director of the General Department of Customs.

Besides, according to Article 14 of Circular No. 14/2015/TT-BTC, the General Department of Customs shall establish database on the list of exported, imported of Vietnam as stipulated in Article 18 of the Decree No. 08/2015/ND-CP dated January 21, 2015 of Vietnam’s Government, ensuring the fullness, comprehensiveness, centralization, uniformity and timely update.

Moreover, the information in the database shall be added, rectified if information sources referred to in Article 14 of this Circular change. The General Department of Customs shall publicize information referred to in Article 14 of this Circular on their website for customs declarants, State management agencies involved, the customs authorities at all levels, customs officers to use.

View more details at Circular No. 14/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from March 16, 2015.

Thu Ba

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