Vietnam: Classification, application of tax rate for some special cases

In case of classification of goods under the provisions of Article 4 of Circular No. 14/2015/TT-BTC of the Ministry of Finance of Vietnam without determination of the unique code for the list of exported, imported goods of Vietnam, the following documents shall be used:

- The detailed glossary of HS list;

- The collection of classification of WCO;

- The additional glossary of AHTN list;

- The database on the list of exported, imported goods of Vietnam.

If there are differences in the description of goods in the list of exported and imported goods of Vietnam and description of goods under HS list, goods description under HS list shall be applied directly to guide classification and handle complaints on the principles of application of provisions of the International Agreement. The General Department of Customs shall publicize the documents in Clauses 1 and 2 of this Article on the electronic information pages of the General Department of Customs.

If there are different opinions about the classification of goods, application of tax rate in application of List of exported and imported goods of Vietnam, professional standards, the Ministry of Finance shall agree with related Ministry of specialized management to handle.

If the Director of the General Department of Customs, the Minister of Finance and the Heads of other authorities promulgate documents amending and providing guidance on classification, affecting the customs declaration on code, tax rates and the efficiency of production and business operation of the customs declarant, the taxpayer, classification of goods, application of tax rate shall be performed from the date the documents amending and providing guidance on classification take effect in accordance with the law.

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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