Vietnam: Sample of exported, imported goods for analysis for classification used from March 16, 2015

According to Article 10 of Circular No. 14/2015/TT-BTC of the Ministry of Finance of Vietnam, sample of exported, imported goods for analysis for classification is as follows:

Firstly, sampling goods shall be as follows:

- Exported and imported goods must be sampled for analysis as prescribed in Paragraph 5 of Article 29 of Decree No. 08/2015/ND-CP dated January 21, 2015. Sample shall be taken in accordance with the written form of analysis-cum- sampling record of goods (in the form No. 05/PYCPT/2015 Appendix enclosed herewith this Circular).  Samples taken from the shipment shall be analyzed and representative; must be sufficient in number and volume to serve the expertise solicitation or resolve complaints. When the sample is taken, there must be a representative of the customs declarant. The sample must be signed by the parties and sealed. When the sample is transferred, there must be a transfer note signed by the parties.

- If the sample is taken without the presence of the customs declarant, the customs authorities shall take samples for the presence of state agencies in the checkpoint area, representatives of transportation companies, trading enterprises of port, warehouses and the samples must be signed and certified by the witness parties.

Secondly, number of samples: 02 samples.

- In case of failure of getting enough samples, 01 sample shall be taken and enclosed with catalog, the image of the sample.

- If the customs declarants only import 01 sample, the sample shall not be taken.

Thirdly, sample submission and receipt: The customs authority requesting for analysis shall submit directly the sample. If the customs declarants request a direct transfer of sample, they shall be responsible for the integrity of the sample and the time to send samples.

The sample is valid only when the seal is intact.

Customs declarants shall present goods for customs authority to take sample for analysis.

Fourthly, using samples of goods shall be as follows:

- Analysis: customs authority shall receive the sample (Form No. 06/PTNYCPT/2015 Appendix enclosed herewith this Circular) and perform analysis;

- Sample storage: It shall be within 120 days from the date of issue of Notification of classification results excluding special goods such as easy dangerous goods, degraded goods or goods which cannot be stored in the above time.

Storage sample shall be used in case the customs declarant does not agree with the analysis results and request for solicitation of expertise in the competent organization prescribed by law or in resolving complaints.

- Return of samples:

If customs declarants request to return the sample, customs authorities shall  make a record to return sample to the customs declarants (Form No. 07/BBTLMHH/2015) and shall not responsible for the quality of goods for the sample returned affected by the process of sample analysis. If the goods samples are returned within the sample storage duration under the provisions of point b, paragraph 3 of this Article, and customs declarants have recognized the analysis results, the analysis results shall not be complained.

- Cancellation of samples analyzed:

Customs authorities shall cancel the sample when the sample storage duration expires as prescribed; easy dangerous samples; degraded samples or samples which cannot be stored. The decision to cancel the sample and the sample cancellation record shall be stored in accordance with the provisions of document storage.

The Director of the General Department of Customs shall provide specific guidance on technical procedures and documents for sampling, sample cancellation decision. If customs authorities sent samples solicited for assessment in the assessment organizations, application shall be made, and procedures for sending samples for assessment shall be carried out under the provisions of the legislation on commercial assessment services.

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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