To: …………. Co. Ltd.
(Address: Vincom Center, ……………. Le Thanh Ton street, Ben Nghe ward, District 1, Ho Chi Minh City)

Below is the response of Customs Department of Ho Chi Minh City to Official Dispatch No. 250923/CAS/EVN dated 25/9/2023 of ........... Co. Ltd. enquiring about provision of CAS numbers on MSDS for import declaration:

We recommend that you study the following documents:

1. Regarding confidential information of enterprises:

Clause 1 Article 29 of the Government’s Decree No. 113/2017/ND-CP dated 09/10/2017 on confidential information:

“1. Confidential information of declarants and reporters mentioned in Clause 2 Article 50 of the Law on Chemicals shall include:

a) Names and quantity of produced/imported/traded chemicals;

b) Information related to technological know-how and trade secrets".

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“1. Agencies and persons receiving declaration and registration papers and reports on chemicals shall supply confidential information specified in Article 50 of this Law at the request of competent state agencies.

2. Agencies and persons receiving declaration and registration papers and reports on chemicals shall preserve confidential information in accordance with law".

2. Regarding provision of supplementary technical documents, provision of adequate information about imported chemicals, including names, CAS numbers and contents:

Point b.3 Clause 1 Article 24 of Circular No. 38/2015/TT-BTC dated 25/3/2015 of the Ministry of Finance on procedures for inspection of goods names, codes, tax rates during customs dossier inspection:

“b.3) If declared information about goods names, goods descriptions are not consistent with that on documents enclosed with the customs dossier and information on the customs declaration but the basis for determining the goods names, codes, and tax rates is not sufficient, the declarant shall be requested to submit additional technical documents of sale contract or composition analysis sheet.

By examining additional documents, if the customs authority has sufficient basis for determining that the goods names, codes, tax rates are incorrectly declared, the declarant shall be instructed to make additional declaration as prescribed in Point b.2 of this Clause. If the declarant fails to submit additional documents at the request of the customs authority of the customs authority does not have sufficient basis for determining the goods names, codes, tax rates by examining the documents, samples shall be taken and analyzed in accordance with regulations of the Minister of Finance on classification of goods, analysis serving classification of goods, quality inspection, food safety inspection of exports or imports, or request the Director of the Sub-department of Customs to decide physical inspection of goods according to Clause 2 of this Article."

Thus the customs authority is entitled to request the customs declarant to provide supplementary technical documents if the declared manufacturer's name or goods description is not appropriate for their codes, or there are discrepancies between information on the documents of the customs dossier and information on the customs declaration but there are not sufficient grounds for determination of goods names, codes, tax rates.

Article 26 of the Law on Customs dated 23/6/2014: "The classification of goods must be based on customs dossier, technical documents and other information related to imported and exported goods for identification of goods’ names and codes according to Vietnam's Nomenclature of exports and imports";

Clause 2 Article 16 of the Government’s Decree No. 08/2015/ND-CP dated 21/01/2015: "Taxonomy of goods shall be based on customs records, technical documentation and information about physical, chemical composition, properties, features, functions or utility of exported or imported goods";

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Information about the composition of goods is one of the factors that affect the classification of exports and imports.

For your information. If you have difficulties following customs procedures, please contact the Sub-department of Customs where the declaration is registered for instructions.

Sincerely./.

ON BEHALF OF DIRECTOR
MANAGER OF
CUSTOMS MANAGEMENT AND SUPERVISION DEPARTMENT




Vuong Tuan Nam