Vietnam: How is the analysis for classification of imported and exported goods?

This content is specified in Circular No. 14/2015/TT-BTC of the Ministry of Finance of Vietnam providing guidance on classification of goods, and analysis for classification of goods; analysis for quality inspection, food safety inspection for food for exported and imported products.

According to Article 3 of Circular No. 14/2015/TT-BTC of the Ministry of Finance of Vietnam, analysis for classification of goods is as follows:

Phân tích để phân loại hàng hóa xuất khẩu, nhập khẩu, 14/2015/TT-BTC

- If the customs authorities do not have sufficient basis for determining the accuracy classification of goods of customs declarant, analysis for classification of goods shall be applied.

- If the customs authorities are not eligible to perform goods analysis, they shall use the assessment service of assessment organizations as prescribed by law on commercial assessment services.

To classify goods, the customs declarant may use the goods assessment services of assessment organizations in accordance with law or the database on the list of exported, imported goods of Vietnam to determine the information on the composition, physical, chemical properties, features, use of exported and imported goods.

Besides, Circular No. 14/2015/TT-BTC stipulates that one article has only a single code under the list of exported imported goods of Vietnam. Classification of exported goods and imported goods must comply with:

- Article 26 of the Law on Customs No. 54/2014/QH13 of Vietnam dated June 23, 2014;

- Article 16 of the Decree No. 08/2015/ND-CP dated January 15, 2015 of Vietnam’s Government detailing and implementation measures of the Law on Customs on customs procedures, customs inspection, supervision and control;

- Guidance contents in this Circular.

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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