CIRCULAR

On Promulgation of Vietnam’s nomenclature of exports and imports

Pursuant to Law on Customs dated June 23, 2014;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing specific regulations and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures;

Pursuant to the Government's Decree No. 59/2018/ND-CP dated April 20, 2018 amending some articles of Decree No. 08/2015/ND-CP dated January 21, 2015;

Pursuant to the ASEAN Customs Agreement signed on 30 March 2012 in Cambodia;

Pursuant to Decision No. 49/QD-CTN dated March 06, 1998 of the President of the Socialist Republic of Vietnam on Vietnam's participation in the International Convention on the Harmonization System of Description and Encryption of Goods of the World Customs Organization (HS Convention);

Pursuant to Vietnam Government’s Resolution No. 87/2017/NQ-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

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At the request of the General Director of General Department of Vietnam Customs;

The Minister of Finance promulgates the list of exports and imports of Vietnam.

Article 1. Vietnam’s Nomenclature of exports and imports issued together with this Circular includes 2 appendices:

Appendix I – Vietnam’s Nomenclature of exports and imports.

Appendix II - Six (6) general rules explaining the classification of goods according to Vietnam’s Nomenclature of Exports and Imports based on the Harmonization System of description and encryption of goods of the World Customs Organization.

Article 2. Regulated entities

1. Exporters and importers of goods.

2. Organizations and individuals that have rights and obligations related to exports and imports.

3. Customs authorities and customs officials.

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Article 3. Principles of application

Vietnam’s Nomenclature of imports and exports is used to:

1. Develop export and import tariff schedules.

2. Develop lists of goods serving state management according to regulations of the Government of Vietnam and regulations prescribed in clause 4 Article 26 of the Customs Law.

3. Produce state statistics of exports and imports.

4. Serve state management on export and import of goods and other fields.

Article 4. Organizing implementation

1. This Circular comes into force from December 01, 2022.

2. This Circular replaces Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Minister of Finance of Vietnam promulgating Vietnam’s Nomenclature of exports and imports and Circular No. 09/2019/TT-BTC dated February 15, 2019 of the Minister of Finance of Vietnam amending some contents of Appendices of Circular No. 65/2017/TT-BTC.

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PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai