MINISTRY OF FINANCE | SOCIALISTREPUBLIC OF VIETNAM |
No.: 2166/QD-TCHQ | Hanoi, August 04, 2021 |
PROMULGATING ANALYSIS PROCEDURE FOR CLASSIFICATION OF IMPORTS AND EXPORTS
DIRECTOR GENERAL OF GENERAL DEPARTMENT OF VIETNAM CUSTOMS
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance on enforcement of the Law on Customs with respect of customs procedures, examination, supervision and control procedures;
Pursuant to the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 providing amendments to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance on enforcement of the Law on Customs with respect of customs procedures, examination, supervision and control procedures;
Pursuant to the Circular No. 81/2019/TT-BTC dated November 15, 2019 of the Ministry of Finance prescribing risk management in customs operations;
Pursuant to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures, customs supervision and inspection, import tax and export tax, and tax administration applied to imported and exported goods;
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Pursuant to the Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance providing guidance on classification of goods, and analysis serving classification of goods, quality inspection, food safety inspection of exported or imported goods;
Pursuant to the Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Ministry of Finance providing amendments to the Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance providing guidance on classification of goods, and analysis serving classification of goods, quality inspection, food safety inspection of exported or imported goods;
Pursuant to the Decision No. 65/2015/QD-TTg dated December 17, 2015 of the Prime Minister defining functions, tasks, powers and organizational structure of General Department of Vietnam Customs affiliated to the Ministry of Finance;
At the request of the Director of Customs Department of Goods Verification,
HEREBY DECIDES:
Article 1.Analysis procedure for classification of imports and exports and the following Annexes are enclosed with this Decision, including:
1. Annex 1: Sampling process and containers used to store samples;
2. Annex 2: List of goods not subject to sampling;
3. Annex 3: Diagram on analysis procedure for classification of imports and exports;
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Article 2.Regulated entities of the analysis procedure for classification of imports and exports include customs authorities, customs officials and public employees involved in the implementation of the analysis procedure for classification of imports and exports.
1. This decision comes into force from the date on which it is signed.
2. This decision repeals the following provisions of the Decision No. 2999/QD-TCHQ dated September 06, 2017 of the Director General of the General Department of Vietnam Customs, including:
a) Point 1.1 Clause 1 Article 1, Clause 1 Article 2, Chapter II, Clause 1 Article 23, Articles 25, 26;
b) Guidelines for sampling and containers used to store samples in Annex I;
c) Document forms No. 04, 05, 06, 07 in Annex II;
d) Provisions on analysis serving the classification.
Article 4.Heads of units of and affiliated to General Department of Vietnam Customs are responsible for the implementation of this Decision.
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During implementation of this Circular, if any relevant documents referred to in the analysis procedure enclosed herewith are amended, supplemented or superseded, the new ones shall apply. Any difficulties that arise during the implementation of the analysis procedure enclosed herewith should be promptly reported to the General Department of Vietnam Customs for consideration./.
PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL
Hoang Viet Cuong
FOR CLASSIFICATION OF IMPORTS AND EXPORTS
(Enclosed with the Decision No. 2166/QD-TCHQ dated August 04, 2021 of Director General of General Department of Vietnam Customs)
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1. Customs officials and public employees shall carry out the analysis to serve the classification of imports and exports in an objective, scientific, accurate and transparent manner in accordance with the provisions of this Procedure and relevant legislative documents.
2. The assignment of officers in charge of analysis and classification of goods shall be performed automatically on the system for management of customs verification of goods of the Customs Department of Goods Verification (hereinafter referred to as “Customslab system”).
The assignment shall be made in writing if: The Customslab system malfunctions or it is decided by the Director of the Customs Branch of Goods Verification.
3. The Notice of analytical results and codes of imports/ exports shall be inspected and controlled before and after issuance. The Notice of classification results of imports/ exports shall be inspected and controlled after issuance. Based on the level of risks of goods, the Customslab system shall automatically identify the Notice of analytical results and codes of imports/ exports and the Notice of classification results of imports/ exports to be inspected and controlled.
The Customs Department of Goods Verification shall determine the level of risks and percentage of goods to be inspected and controlled in conformity with its management requirements in each period.
4. Receipt, transfer and consideration of paper documents must comply with Decision No. 618/QD-TCHQ dated March 15, 2021 of General Department of Vietnam Customs.
5. If difficulties arise during the performance of goods analysis and classification activities, the relevant Customs Branch of Goods Verification shall send a report on the case, accompanied by all relevant documents, to the Customs Department of Goods Verification for consideration.
6. During the performance of analysis and classification activities, if there are any difficulties concerning codes of goods and requiring opinions from relevant units and agencies, the Customs Department of Goods Verification shall send a written request, accompanied by all relevant documents, to the Department of Import and Export Duties for its opinions.
If there are any difficulties concerning the Notice of classification results of imports/ exports issued by the General Department of Vietnam Customs, or technical standards or criteria set out in legislative documents on analysis and classification of goods of supervisory Ministries, the Customs Department of Goods Verification shall send a report on the case, accompanied by all relevant documents, to the Department of Import and Export Duties that shall play the leading role in handling the case and getting opinions from relevant units. If opinions of the Classification Officer Team affiliated to the General Department of Vietnam Customs are required, the Customs Department of Goods Verification shall apply for approval from the Head of the General Department of Vietnam Customs.
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1. “analysis for classification” means the customs unit of goods verification’s determination of ingredients, composition, physical and chemical properties, and uses of goods by employing technical operations and equipment which shall be used as the basis for classification of imports and exports according to Vietnam’s nomenclature of exports and imports.
2.”requesting units” include units of and affiliated to the General Department of Vietnam Customs, Customs Sub-Departments, customs control teams and equivalent units.
3. “sample encoding” means the use of the Customslab system for identifying and classifying each sample with a unique identification code.
4. Notice of analytical results and code of goods is issued by the Customs Branch of Goods Verification using the form No. 07/TBKQPT-MSDX/2021 in Annex IV enclosed herewith. The Notice of analytical results and code of goods shall be used as the basis for the Customs Department of Goods Verification's issuance of the report on classification of imports/ exports.
SAMPLING, SUBMISSION OF APPLICATIONS FOR ANALYSIS FOR CLASSIFICATION
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Consignments of imports/exports to be sampled shall be determined according to the level of risks of imports/exports and professional information obtained by customs units.
The Customs Branch of Goods Verification shall cooperate with the requesting unit to take analytical samples only when receiving the written directive from the General Department of Vietnam Customs or the written request from the requesting unit in which the number and date of the directive from the General Department of Vietnam Customs are specified.
2. Sampling requirements shall be fulfilled according to Clause 1 Article 10 of the Circular No. 14/2015/TT-BTC, as amended in Clause 3 Article 1 of the Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Ministry of Finance.
3. Sampling techniques and containers used to store samples shall comply with the provisions in Annex I enclosed herewith.
4. Cases in which goods are not sampled for analysis:
a) Goods which have been granted identification codes or whose criteria may be sufficiently identified according to HS explanatory notes or supplementary explanatory notes to AHTN or whose names may be identified according to Vietnam’s nomenclature of exports and imports, import and export tariff schedules as the basis for classification by their attached technical documents and/or records.
b) Goods of which guidelines for classification remain effective or classification results are available on the database on classification of goods and imposition of tariff rates.
c) Goods whose names are not provided in an adequate and detailed manner according to classification criteria set out in HS explanatory notes, supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, and import and export tariff schedules.
d) Goods included in the “List of goods not subject to sampling” in Annex II enclosed herewith.
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e) Goods which are eligible for tax exemption or non-dutiable.
g) Goods with criteria which are suspected of being analyzed by equipment and tools other than those of the laboratories.
5. With regard to goods specified in Points a, b, c, d, dd, e Clause 4 of this Article, if the provided information about ingredients, composition, physical and chemical properties or uses of goods is suspected of inaccurate resulting in fraudulent codes of goods, the requesting unit shall take samples for customs verification of such criteria according to HS explanatory notes, supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, and import and export tariff schedules. Sampling procedures shall comply with Decision No. 2999/QD-TCHQ dated September 06, 2017.
Article 4. Application for analysis for classification
1. An application for analysis for classification includes:
a) Documents bearing a stamp across the margins of their consecutive pages, including:
a.1) A request form for analysis of imports/ exports cum sampling record (hereinafter referred to as “analysis request form”) which is made using Form No. 05/PYCPT/2021 enclosed with the Circular No. 17/2021/TT-BTC. An analysis request form shall be submitted for each type of goods.
Grounds for suspicion that the code of goods has been inaccurately declared, suspected code, criteria to be analyzed, as specified in HS explanatory notes, supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, and import and export tariff schedules, and number and date of the directive of the online service watch officer or General Department of Vietnam Customs (if any) shall be specified in Section 13 of the analysis request form.
If the Customs Branch of Goods Verification cooperates with the requesting unit to take samples, only the name of the customs official of the requesting unit shall be specified at the lines "customs official 1" and "customs official 2” in Section 7 of the analysis request form.
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a.3) Technical documents (copies). In case of absence of technical documents, the requesting unit shall provide the reasons for such absence of technical documents in Section 12 of the analysis request form.
If technical documents are provided after the receipt of application, the requesting unit shall send an official dispatch, accompanied by such technical documents, to the Customs Branch of Goods Verification.
a.4) The screenshot displaying the completion of input of information on the analysis request form into the MHS system;
a.5) The screenshot displaying the completed searching on the database without reference information obtained. Searching information must include at least the followings: the commercial name specified in the documents included in the customs dossier; the declared name of the good (description of good according to Vietnam’s nomenclature of exports and imports) and declared code of good; the declared name of good (description of good according to Vietnam’s nomenclature of exports and imports) and suspected code.
a.6) The inspection result record (if any) made by the chemical testing officer according to Form No. 06/PGKQKT/GSQL in Annex II enclosed with Circular No. 39/2018/TT-BTC;
a.7) Copies of other documents included in the customs dossier (if available), including: Commercial contract (or commercial invoice), Certificate of Origin (C/O), Certificate of Analysis (C/A), Certificate of Quality (C/Q), and other relevant documents.
b) Samples of goods.
c) If multiple types of goods are specified on the same customs declaration, only an application for analysis for classification which includes the number of analysis request forms corresponding to types of goods shall be submitted.
2. The requesting unit must submit the application for analysis within 02 working days from the sampling date so as to ensure the degradation of samples. The requesting unit shall send the application for analysis for classification to the Customs Branch of Goods Verification by post or express mail or directly.
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PROCESS OF ANALYSIS FOR CLASSIFICATION
Article 5. Receipt, modification and return of application for analysis for classification
1. Inspect the application for analysis for classification:
The officer of the classification department of the Customs Branch of Goods Verification who receives the application for analysis (hereinafter referred to as “receiving officer”) shall:
a) Inspect all documents included in the application for analysis for classification. To be specific:
a.1) Inspect the adequacy of the application for analysis for classification as prescribed in Clause 1 Article 4 of this Procedure;
a.2) Inspect the conformity of contents on the analysis request form.
b) Inspect the sample container, customs seal, number of samples and sample packaging specifications as prescribed in Clauses 2, 3 Article 3 of this Procedure.
c) Inspect and determine that the good does not fall into the cases specified in Clause 4 Article 3 of this Procedure.
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a) If the application for analysis for classification does not satisfy the requirements in Point a.1 Clause 1 of this Article, the receiving officer shall submit the official dispatch requesting the requesting unit to provide additional documents to the Customs Branch of Goods Verification.
Within 01 working day from the receipt of the written request for additional documents, the requesting unit shall provide additional documents as requested or another written response to the Customs Branch of Goods Verification. If the requesting unit shall provide additional documents as requested, the receiving officer shall follow the guidelines in Clause 1 Article 5 of this Procedure.
b) If the application for analysis for classification does not satisfy any of the requirements in Point a.2, Point b, Point c Clause 1 of this Article, the receiving officer shall submit to the return of application letter which is made using Form No. 02/TLHS/2021 in Annex IV enclosed herewith to the Customs Branch of Goods Verification.
The Customs Branch of Goods Verification shall the application for analysis for classification and the return of application letter to the requesting unit by post or express mail, or request the requesting unit to receive the returned application for analysis for classification directly at the Customs Branch of Goods Verification. In case the requesting unit is requested to receive its application for analysis for classification directly at the Customs Branch of Goods Verification, within 05 working days from the receipt of the return of application letter, the requesting unit shall actively contact the Customs Branch of Goods Verification to receive its application.
The requesting unit shall update information on the MHS system according to the return of application letter given by the Customs Branch of Goods Verification.
c) If the application for analysis for classification falls into the case specified in Point c.1 or Point c.2 Clause 2 of this Article, the receiving officer shall receive the application for analysis for classification:
c.1) The application for analysis for classification meets the requirements in Clause 1 of this Article.
c.2) The application for analysis for classification meets the requirements in Point a or Point b Clause 1 of this Article and Section 13 of the analysis request form which indicates the number and date of the document/directive on sampling for analysis for classification according to the seminar or directive of the General Department of Vietnam Customs.
3. Procedures for receipt of application for analysis for classification:
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a) Prepare the confirmation slip of receipt of the analysis request form (02 copies) using Form No. 06/PTNYCPT/2015 in the Annex enclosed with the Circular No. 14/2015/TT-BTC, of which 01 copy is sent to the requesting unit and another is enclosed with the analysis request form. The number of the customs seal shall be specified at the section “quantity of samples” of the confirmation slip.
b) Update the following information on the Customslab system:
b.1) Information concerning the goods on the analysis request form.
b.2) The commercial name on documents included in the customs dossier and other documents such as technical documents, sales contract, sales invoice, bill of lading, C/O, C/A, C/Q, etc. (if any).
b.3) The code of goods on C/O (if any).
4. Assignment of officer to perform classification tasks:
a) The classification officer shall be automatically assigned on the Customslab system.
b) The receiving officer of the classification department shall:
b.1) print the letter of assignment of classification officer from the Customslab system.
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5. Within 01 working day from the receipt of the application for analysis for classification: The Customs Branch of Goods Verification shall request the requesting unit to provide additional documents or return the received application (if the good is not subject to analysis for classification); prepare the confirmation slip of receipt of the application and notify the receipt of application to the requesting unit if the received application is adequate.
Article 6. Sample encoding and analysis for classification
1. Determination of criteria to be analyzed:
The classification officer shall:
a) Determine the criteria to be analyzed according to HS explanatory notes or supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, import and export tariff schedules, and provisions on each type of goods in the documents issued by supervisory Ministries (if any).
b) Update the criteria to be analyzed on the Customslab system.
c) In case the expertise from expertise institution is required, the guidelines in Article 7 of this Procedure shall apply.
2. Sample encoding:
a) The Customslab shall automatically issue an encoding number to the sample.
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3. Assignment to perform analysis tasks:
a) The analytical officer shall be automatically assigned on the Customslab system.
b) The classification officer shall:
b.1) print the letter of assignment of analytical officer and criteria to be analyzed, which is made according Form 06/PPCPT/2021 in Annex IV enclosed herewith, from the Customslab system.
b.2) transfer the encoded sample and letter of assignment of analytical officer and criteria to be analyzed to the assigned analytical officer.
4. Performance of analysis tasks:
Based on the letter of assignment of analytical officer, the analytical officer shall:
a) Prepare analytical facilities for performing analytical testing;
a.1) Prepare chemicals and tools.
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a.3) Check conditions concerning environment, power, water, safety, etc.
b) Perform analytical testing on the assigned sample according to criteria specified in the letter of assignment of analytical officer in an objective, scientific, accurate and lawful manner.
c) Print analytical results or screenshot of analytical results.
d) Prepare and fill in the record of analytical results using Form No. 03/PGKQPT/2021 in Annex IV enclosed herewith.
dd) Update analytical results according to the analyzed criteria on the Customslab system.
e) Finish the analytical process and transfer the letter of assignment of analytical officer and criteria to be analyzed, record of analytical results, analytical results or screenshot of analytical results to the classification officer.
g) The analytical officer shall be responsible for the selection of analytical methods and results.
5. Performance of classification tasks:
a) If the analytical results and documents included in the application for analysis for classification constitute sufficient grounds for determining the codes of goods according to HS explanatory notes or supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, import and export tariff schedules, the classification officer shall:
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a.2) Determine the classification code according to Vietnam’s nomenclature of exports and imports.
a.3) Carry out searching on the Customslab system and MHS system for the following information:
a.3.1) Name of exporter/importer.
a.3.2) Declared name of good.
a.3.3) Commercial name.
a.3.4) Declared code.
a.3.5) Code determined in Point a.2, Clause 5 of this Article.
a.3.6) Name by composition or uses determined in Point a.1, Clause 5 of this Article.
a.4) Prepare and fill in the proposal for classification using Form No. 04/PDXPL/2021 in Annex IV enclosed herewith based on the provisions in Points a.1, a.2, a.3 Clause 5 of this Article.
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a.5.1) If the analytical results and code of the sample conform to the provisions in Point a Clause 1 Article 11 of the Circular No. 14/2015/TT-BTC, as amended in Clause 4 Article 1 of the Circular No. 17/2021/TT-BTC, the Notice of analytical results and codes of imports/ exports shall be drafted using Form No. 10/TBKQPTPL/2021 enclosed with the Circular No. 17/2021/TT-BTC.
a.5.2) If the sample does not satisfy the requirements in Point a.5.1, Clause 5 of this Article, the Notice of analytical results and suggested codes shall be drafted using Form No. 07/TBKQPT-MSDX/2021 in Annex IV enclosed herewith.
a.6) Transfer the dossier on analysis for classification, the draft Notice of analytical results and codes of imports/ exports or the draft Notice of analytical results and suggested codes to competent officer for approval. The dossier on analysis for classification includes:
a.6.1) The documents included in the application for analysis for classification;
a.6.2) The confirmation slip of receipt of analysis request form;
a.6.3) The letter of assignment of classification officer;
a.6.4) The letter of assignment of analytical officer and criteria to be analyzed;
a.6.5) Record of analytical results;
a.6.6) Analytical results or screenshot of analytical results;
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a.6.8) Request for professional expertise (if any);
a.6.9) Notice of professional expertise (if any);
a.6.10) Other reference documents (if any).
b) If the analytical results and documents included in the application for analysis for classification do not constitute sufficient grounds for determining the codes of goods according to HS explanatory notes or supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, import and export tariff schedules, the following provisions shall apply:
b.1) The classification officer shall:
b.1.1) Determine criteria to be additionally analyzed.
b.1.2) Update the criteria to be additionally analyzed on the Customslab system.
b.1.3) In case the expertise from expertise institution is required, the guidelines in Article 7 of this Procedure shall apply.
b.1.4) Print the letter of assignment of analytical officer and criteria to be analyzed, which is made according Form 06/PPCPT/2021 in Annex IV enclosed herewith, from the Customslab system.
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b.2) The analytical officer shall follow the provisions in Clause 4 of this Article.
b.3) If further information about the goods is required, the classification officer shall draft the request for explanations and send it to competent officer for approval.
b.4) After receiving additional analytical results, professional expertise (if any), and explanations about the goods provided by the requesting unit (if any), the classification officer shall comply with the provisions in Clause 5 of this Article.
b.5) If the received additional analytical results, professional expertise (if any), and explanations about the goods provided by the requesting unit (if any) do not constitute grounds for classifying goods according to HS explanatory notes or supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, import and export tariff schedules, the classification officer shall send a report on the case to the head of the Customs Branch of Goods Verification for directive.
c) During the performance of classification tasks, if the classification is found to be not consistent in respect of the same type of goods or the application of the Notice of classification results of imports/ exports as the basis for issuing the Notice of analytical results and codes of imports/ exports is not consistent, the classification officer shall submit the draft report to the head of the Customs Department of Goods Verification for approval.
d) The classification officer shall be responsible for:
d.1) Transfer of the correct sample to the analytical officer.
d.2) Sufficient determination of the criteria to be analyzed according to HS explanatory notes or supplementary explanatory notes to AHTN, Vietnam’s nomenclature of exports and imports, import and export tariff schedules, and provisions on each type of goods in the documents issued by supervisory Ministries (if any).
d.3) The contents in Section 8 and Section 9 of the Notice of analytical results and codes of imports/ exports or the Notice of analytical results and suggested codes.
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a) The analytical officer requests the classification officer to clarify the criteria to be analyzed.
b) The classification officer requests the analytical officer to clarify analytical results.
c) Exchanged information must not affect the accuracy and objectivity of analytical results.
d) Exchange of information shall be made and recorded on the Customslab system.
1. Cases where professional expertise is required:
a) The laboratory of the Customs Branch of Goods Verification is unqualified to perform testing on criteria to be analyzed or additionally analyzed.
b) Verification of analytical results is required.
2. The classification officer shall:
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b) Update the criteria requiring professional expertise on the Customslab system.
c) Prepare and fill in the request for professional expertise using Form No. 05/TCGD/2021 in Annex IV enclosed herewith.
d) Separate a portion of sample from the received sample for sending to the expertise institution and affix a customs seal on that portion.
dd) Transfer the sample and request for professional expertise to the records division of the Customs Branch of Goods Verification for sending them to the expertise institution.
3. After receiving the notice of professional expertise, the records division shall transfer it to the classification officer.
4. The classification officer shall not exchange information with the expertise institution in any forms before obtaining the notice of professional expertise.
5. After receiving the notice of professional expertise, the classification officer shall draft the request for information exchange which is sent to the expertise institution and send it to the head of the Customs Branch of Goods Verification for approval.
Information to be exchanged must be specified in the request for information exchange. The exchanged information must not affect the accuracy and objectivity of the professional expertise provided.
6. Retain dossier on analysis for classification, exchanged information between the Customs Branch of Goods Verification and the expertise institution and the original of the notice of professional expertise.
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1. The team’s head shall inspect the dossier on analysis for classification, the proposal of the classification officer, and take the following actions:
a) If consenting to the proposal of the classification officer, sign the proposal for classification, initial the draft Notice of analytical results and codes of imports/ exports or the draft Notice of analytical results and suggested codes.
b) If there are any contents requiring explanations, specify the reasons thereof and specific instructions on the proposal and return the dossier requiring explanations.
c) If the team's head and the classification officer fail to reach unanimous agreement on the dossier or the classification officer keeps his/her classification opinions unchanged which are different from those of the team’s head, the team’s head shall, together with the classification officer, prepare a report, in which their own opinions must be specified, and submit it to the head of the Customs Branch of Goods Verification for consideration.
2. The head of the Customs Branch of Goods Verification shall inspect the dossier on analysis for classification and take the following actions:
a) With regard to the Notice of analytical results and codes of imports/ exports:
a.1) If consenting to the proposal of the classification officer and the team’s head (if any), give approval for the proposal for classification and Notice of analytical results and codes of imports/ exports.
a.2) If there are any contents requiring explanations, specify the reasons thereof and specific instructions on the proposal and return the dossier requiring explanations.
a.3) The head of the Customs Branch of Goods Verification shall make a decision in the case where he/she disagrees with the proposal of the classification officer and team’s head (if any) or in the case specified in Point c Clause 1 of this Article.
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b.1) If consenting to the proposal of the classification officer and the team’s head (if any), give approval for the proposal for classification and sign the Notice of analytical results and suggested codes.
b.2) If there are any contents requiring explanations, the provisions in Point a.2 Clause 2 of this Article shall apply.
b.3) In case of disagreement with the proposal of the classification officer and the team’s head (if any) or in the case specified in Point c Clause 1 of this Article, the provisions in Point a.3 Clause 2 of this Article shall apply.
3. If the Customs Branch of Goods Verification establishes no team, procedures for approval of the dossier on analysis for classification in Clause 2 of this Article shall apply.
4. After obtaining approval from the head of the Customs Branch of Goods Verification, the classification officer shall upload the proposal for classification and Notice of analytical results and codes of imports/ exports or Notice of analytical results and suggested codes to the Customslab system.
Article 9. Control of Notices of analytical results and codes of imports/ exports before issuance
1. Notices of analytical results and codes of imports/ exports shall be selected for review according to the following criteria:
a) The list of goods at risks of classification and application of duty rates announced in each period.
b) Planned codes in the following cases:
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b.2) Policies on management of imports/exports are influenced.
b.3) The good is included in the group of goods for which inspection manuals or guidelines for identification issued by Customs Department of Goods Verification are not available.
b.4) The good is included in the group of goods suspected of fraudulent codes as prescribed in the directive or another document issued by General Department of Vietnam Customs.
2. The Customs Department of Goods Verification shall, in each period and depending on its management requirements, decide the selection of headings of goods for control according to one or more of the criteria set out in Clause 1 of this Article.
3. Based on headings of goods to be controlled, the Customslab system shall select the number of Notices of analytical results and codes of imports/exports to be controlled which is at least 5% of total number of Notices updated on the Customslab system on the previous working days.
a) If a draft Notice of analytical results and codes of imports/exports is not subject to control as defined on the Customslab system, the Customs Branch of Goods Verification shall issue the Notice of analytical results and codes of imports/exports according to Article 10 hereof.
b) If a draft Notice of analytical results and codes of imports/exports is subject to control as defined on the Customslab system, the Customs Branch of Goods Verification shall follow guidelines in Clause 4 of this Article.
4. The Customs Department of Goods Verification shall control the following contents:
a) The conformity of the description of goods in Section 8 of the Notice of analytical results and codes of imports/exports with the classification code.
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5. Processing of control results:
a) If consenting to the draft Notice of analytical results and codes of imports/exports and the contents specified in Point a, Point b Clause 4 of this Article, the Customs Department of Goods Verification shall express its consent on the Customslab system.
The Customs Branch of Goods Verification shall issue the Notice of analytical results and codes of imports/exports according to Article 10 of this Procedure.
b) If disagreeing with the draft Notice of analytical results and codes of imports/exports or any of the contents specified in Point a, Point b Clause 4 of this Article, the Customs Department of Goods Verification shall, on the Customslab system, request the Customs Branch of Goods Verification to provide explanations.
After receiving the explanations from the Customs Branch of Goods Verification, the Customs Department of Goods Verification shall follow the provisions in Clause 4 of this Article.
6. The control of a Notice of analytical results and codes of imports/exports before it is issued by the Customs Branch of Goods Verification shall be made on the Customslab system.
7. The Customs Department of Goods Verification shall update the control results on the Customslab system within 01 working day from the date of assignment on the Customslab system. The control results shall be automatically recorded on the Customslab system and the note of review of the Notice of analytical results and codes of imports/exports which is made using Form No. 08/RSTBKQPT/2021 in Annex IV enclosed herewith. The note of review of the Notice of analytical results and codes of imports/exports shall be updated on the Customslab system for retention.
Article 10. Issuance of Notice of analytical results and codes of imports/exports
1. Procedures for issuance of Notice of analytical results and codes of imports/exports:
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b) The classification officer shall finish the dossier on analysis for classification and transfer it, the signed Notice of analytical results and codes of imports/exports and sample to the records division of the Customs Branch of Goods Verification.
c) The records division of the Customs Branch of Goods Verification shall:
c.1) Issue the Notice of analytical results and codes of imports/exports.
c.2) Update the Notice, immediately after it is issued, on the Customslab system, MHS system, website of General Department of Vietnam Customs and the centralized management and document system (Edoc) of the General Department of Vietnam Customs as prescribed.
c.3) Send the hard copy of the Notice of analytical results and codes of imports/exports as follows:
c.3.1) If the Customs Branch of Goods Verification receives the sample and the analysis request form from the requesting unit: The records division of the Customs Branch of Goods Verification shall send 02 hard copies of the Notice to the requesting unit. The requesting unit shall send a hard copy of the Notice to the exporter/importer whose goods are analyzed and classified.
c.3.2) If the Customs Branch of Goods Verification implements the directive of the head of the General Department of Vietnam Customs (directive ID of the online service watch officer, etc.) and cooperates with the units of and affiliated to the General Department of Vietnam Customs, Customs Sub-departments, customs control teams and equivalent units to take samples at the field and directly receive the samples from the exporter/importer: The records division of the Customs Branch of Goods Verification shall send a hard copy of the Notice to the exporter/importer whose goods are analyzed and classified and a hard copy of the Notice to the Customs Sub-department where customs procedures are followed.
c.4) Retain the dossier on analysis for classification as prescribed.
c.5) Retain samples as prescribed.
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a) If the professional expertise is not required, the Notice of analytical results and codes of imports/exports must be issued within 05 working days from the receipt of adequate application for analysis for classification. If the analytical period depends on the analytical procedures or approaches or the sample is complicated, the Notice shall be issued within 10 working days from the receipt of adequate application for analysis for classification.
b) If the professional expertise is required, the Notice of analytical results and codes of imports/exports must be issued within 05 working days from the receipt of the notice of professional expertise.
PROCEDURES FOR ISSUANCE OF NOTICES OF CLASSIFICATION RESULTS
Article 11. Issuance of Notice of analytical results and suggested codes
1. Procedures for issuance of a Notice of analytical results and suggested codes:
a) The classification officer shall prepare the dossier on notification of analytical results and suggested codes which includes:
a.1) The copies of documents included in the application for analysis for classification specified in Point a Clause 1 Article 4 of this Procedure;
a.2) Notice of professional expertise (if any);
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a.4) The screenshot displaying the completion of uploading of the Notice of analytical results and suggested codes to the Customslab system and MHS system;
a.5) The signed Notice of analytical results and suggested codes.
b) The classification officer shall transfer the dossier on notification of analytical results and suggested codes and sample to the records division of the Customs Branch of Goods Verification.
c) The records division of the Customs Branch of Goods Verification shall:
c.1) Issue the Notice of analytical results and suggested codes.
c.2) Upload the Notice of analytical results and suggested codes to the Customslab system and MHS system as prescribed.
c.3) Send the dossier on notification of analytical results and suggested codes to the Customs Department of Goods Verification by post or express mail or directly.
c.4) Retain the dossier on analysis for classification as prescribed.
c.5) Retain samples as prescribed.
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a) If the professional expertise is not required, the Notice of analytical results and suggested codes must be issued within 03 working days from the receipt of adequate application for analysis for classification. If the analytical period depends on the analytical procedures or approaches or the sample is complicated, the Notice shall be issued within 10 working days from the receipt of adequate application for analysis for classification.
b) If the professional expertise is required, the Notice of analytical results and suggested codes must be issued within 03 working days from the receipt of the notice of professional expertise.
Article 12. Approval for dossier on issuance of Notice of classification results of imports/exports
1. Receiving the dossier on notification of analytical results and suggested codes:
a) The receiving officer of the verification division shall receive the dossier on notification of analytical results and suggested codes from the records division of Customs Department of Goods Verification.
b) The Customslab system shall automatically assign an officer of the verification division to review the received dossier on notification of analytical results and suggested codes (hereinafter referred to as “review officer”). The assignment shall be made in writing if the Customslab system malfunctions or it is requested by the head of the verification division.
c) The receiving officer of the verification division shall:
c.1) Print the letter of assignment of review officer.
c.2) Transfer the letter of assignment of review officer and the dossier on notification of analytical results and suggested codes to the assigned review officer.
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a) If the dossier on notification of analytical results and suggested codes is inadequate as prescribed in Point a Clause 1 Article 11 of this Procedure, the review officer shall draft the written request for Customs Branch of Goods Verification’s provision of additional documents and submit it to the head of the Customs Department of Goods Verification for approval.
b) If the goods specified in the dossier on notification of analytical results and suggested codes are not subject to sampling as prescribed in Clause 4 Article 3 of this Procedure, the review officer shall draft the letter of return of dossier to the Customs Branch of Goods Verification for taking further actions within its competence and submit it to the head of the Customs Department of Goods Verification for approval. The reasons for return of dossier must be specified in the letter of return of dossier.
c) If the dossier on notification of analytical results and suggested codes falls in the case in Point a or b Clause 2 of this Article, the review officer shall:
c.1) If the dossier on notification of analytical results and suggested codes may be used as the basis for the Customs Branch of Goods Verification to issue the Notice of analytical results and codes of imports/exports, the review officer shall prepare a report on review of the Notice of analytical results and suggested codes, and draft the letter of return of dossier to the Customs Branch of Goods Verification for taking further actions within its competence and submit it to the head of the Customs Department of Goods Verification for approval. The reasons for return of dossier must be specified in the letter of return of dossier.
c.2) If the dossier on notification of analytical results and suggested codes cannot be used as the basis for determining the codes of goods according to HS explanatory notes, supplementary explanatory notes to AHTN and Vietnam’s nomenclature of exports and imports, the review officer shall prepare a report on review of the Notice of analytical results and suggested codes, and the draft written request for Customs Branch of Goods Verification’s explanations and submit them to the head of the Customs Department of Goods Verification for approval.
c.3) If the analytical results indicated in the Notice of analytical results and suggested codes and attached documents constitute sufficient grounds for determining the codes of goods, and analytical results conform to the suggested codes without any suspicion of information about goods, the review officer shall prepare a report on review of the Notice of analytical results and suggested codes, and the draft Notice of classification results of imports/exports, and submit them to competent officer for approval.
3. Approval for dossier on analysis for classification:
a) The head of the verification division shall:
a.1) If consenting to the proposal of the review officer, sign the report on review of the Notice of analytical results and suggested codes, and the draft Notice of classification results of imports/exports.
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a.3) If the head of the verification division and the review officer fail to reach an unanimous agreement on the dossier processing or the review officer keeps his/her classification opinions unchanged which are different from those of the head of the verification division, the case shall be submitted to the head of the Customs Department of Goods Verification for consideration.
b) The head of the Customs Department of Goods Verification shall:
b.1) If consenting to the proposal of the verification division, approve the report on review of the Notice of analytical results and suggested codes, and sign the draft Notice of classification results of imports/exports.
b.2) If there are any contents requiring explanations, specify the reasons thereof and specific instructions on the proposal and return the dossier requiring explanations.
b.3) The head of the Customs Department of Goods Verification shall make a decision in the case where he/she disagrees with the proposal of the verification division or in the case specified in Point a.3 Clause 3 of this Article.
4. The review officer shall be responsible for the classification codes by names, composition and uses of goods according to Vietnam’s nomenclature of exports and imports specified in Section 8 of the Notice of analytical results and suggested codes.
Article 13. Issuance of Notice of classification results of imports/exports
1. After obtaining approval, the review officer shall transfer the dossier on notification of classification results of imports/exports to the records division.
2. After receiving the dossier on notification of classification results of imports/exports, the records division shall:
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b) Update the Notice of classification results of imports/exports, immediately after it is issued, on the Customslab system, MHS system, website of General Department of Vietnam Customs and the centralized management and document system (Edoc) of the General Department of Vietnam Customs as prescribed.
c) Send the hard copy of the Notice of classification results of imports/exports as follows:
c.1) If the Customs Branch of Goods Verification receives the sample and the analysis request form from the requesting unit: The records division of the Customs Department of Goods Verification shall send 02 hard copies of the Notice to the requesting unit. The requesting unit shall send a hard copy of the Notice to the exporter/importer whose goods are analyzed and classified.
c.2) If the Customs Branch of Goods Verification implements the directive of the head of the General Department of Vietnam Customs (directive ID of the online service watch officer, etc.) and cooperates with the units of and affiliated to the General Department of Vietnam Customs, Customs Sub-departments, customs control teams and equivalent units to take samples at the field and directly receive the samples from the exporter/importer: The records division of the Customs Department of Goods Verification shall send a hard copy of the Notice to the exporter/importer whose goods are analyzed and classified and a hard copy of the Notice to the Customs Sub-department where customs procedures are followed.
d) Retain the dossier on analysis for classification as prescribed.
3. Time limit for issuance of a Notice of classification results of imports/exports:
a) If the professional expertise is not required, the Notice of classification results of imports/exports must be issued within 05 working days from the receipt of adequate application for analysis for classification. If the analytical period depends on the analytical procedures or the sample is complicated, the Notice shall be issued within 20 working days from the receipt of adequate application for analysis for classification.
b) If the professional expertise is required, the Notice of classification results of imports/exports shall be issued within 05 working days from the receipt of notice of professional expertise. In case of complicated sample, this time limit may be extended but shall not exceed 08 working days from the receipt of notice of professional expertise.
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1. When receiving a letter of disagreement with the Notice of analytical results and codes of imports/exports or the Notice of classification results of imports/exports and request for professional expertise from a customs declarant, the Customs Branch of Goods Verification shall take the following actions:
a) If the sample retention period as prescribed in relevant legislative documents has expired or the sample has been damaged or degraded or cannot be separated, the Customs Branch of Goods Verification shall give a written refusal of the request for professional expertise to the declaration, in which reasons for refusal must be specified.
b) If conditions for solicitation of professional expertise are met, the Customs Branch of Goods Verification shall follow the provisions in Clause 2 or Clause 3 of this Article.
2. With regard to the Notice of analytical results and codes of imports or exports:
The Customs Branch of Goods Verification shall:
a) Give a written notification of time and location of sample separation to the declarant and the requesting unit.
b) Separate a portion of sample from the retention sample bearing customs seal.
c) Make record of sample separation using Form No. 08a/BBTM/GSQL in Annex II enclosed with the Circular No. 39/2018/TT-BTC, which bears the certification of participating parties. The record of sample separation must indicate the criteria requiring professional expertise to serve classification of goods.
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d.1) In case the professional expertise and the analytical results are concordant: The Customs Branch of Goods Verification shall notify the declarant and the requesting unit of compliance with the issued Notice.
d.2) In case the professional expertise is different from the analytical results:
d.2.1) If the Customs Branch of Goods Verification unanimously agrees with the professional expertise, it shall prepare and send a report, in which grounds for its agreement with the professional expertise and suggested processing methods must be specified, to the Customs Department of Goods Verification.
d.2.2) If disagreeing with the professional expertise:
d.2.2.1) The Customs Branch of Goods Verification shall repeat procedures for solicitation of professional expertise as prescribed in Clause 2 Article 30 of Decree No. 08/2015/ND-CP, and follow provisions of Points a, b, c Clause 2 of this Article. The notification must indicate the reasons that the Customs Branch of Goods Verification disagrees with the notice of professional expertise provided by the declarant. The request for professional expertise shall be made using Form No. 05/TCGD/2021 in Annex IV enclosed herewith.
d.2.2.2) After receiving the notice of professional expertise, the Customs Branch of Goods Verification shall, based on the received notice of professional expertise, give written notification to the declarant and the requesting unit. If the professional expertise is also different from the analytical results, the Customs Branch of Goods Verification shall submit a report thereof to the Customs Department of Goods Verification before giving response to the declarant and the requesting unit. The written response to the declarant and the requesting unit must indicate the inspection or review results and request for suspension of use of the Notice of analytical results and codes of imports/exports.
dd) Upon completion of processing actions, the Customs Branch of Goods Verification shall update processing results on the Customslab system and MHS system, and also send a written report to the Customs Department of Goods Verification for monitoring.
3. With regard to the Notice of classification results of imports/exports:
a) The Customs Branch of Goods Verification shall follow the provisions of Points a, b, c Clause 2 of this Article.
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b.1) In the professional expertise and the analytical results are concordant: The Customs Branch of Goods Verification shall send the full dossier and a report to the Customs Department of Goods Verification. The Customs Department of Goods Verification shall give a response to the declarant and the requesting unit within its competence.
b.2) In case the professional expertise is different from the analytical results:
b.2.1) If agreeing with the professional expertise, the Customs Branch of Goods Verification shall send the full dossier and a report to the Customs Department of Goods Verification. Such report must indicate grounds for its agreement with the professional expertise and suggested processing methods. The Customs Department of Goods Verification shall give a response to the declarant and the requesting unit within its competence.
b.2.2) If disagreeing with the professional expertise:
b.2.2.1) The Customs Branch of Goods Verification shall send the full dossier and a report requesting for repeat of procedures for solicitation of professional expertise as prescribed in Clause 2 Article 30 of Decree No. 08/2015/ND-CP to the Customs Department of Goods Verification. If the request for repeat of procedures for solicitation of professional expertise is approved by the Customs Department of Goods Verification, the Customs Branch of Goods Verification shall repeat procedures for solicitation of professional expertise according to Points a, b, c Clause 2 of this Article. The notification must indicate the reasons that the Customs Branch of Goods Verification disagrees with the notice of professional expertise provided by the declarant. The request for professional expertise shall be made using Form No. 05/TCGD/2021 in Annex IV enclosed herewith.
b.2.2.2) After receiving the notice of professional expertise, the Customs Branch of Goods Verification shall send the full dossier and a report to the Customs Department of Goods Verification. The Customs Department of Goods Verification shall give a response to the declarant and the requesting unit within its competence
4. The Customs Branch of Goods Verification shall not exchange information with the expertise institution in any forms before obtaining the notice of professional expertise.
5. If the notice of professional expertise needs to be clarified, the Customs Branch of Goods Verification shall give an official dispatch to the expertise institution. The exchanged information must not affect the accuracy and objectivity of the professional expertise provided.
6. If the retention sample cannot be separated or the quantity and quality of samples cannot be guaranteed, the Customs Branch of Goods Verification and declarant shall reach an agreement on selection of the expertise institution (which must be specified in the sample delivery record) and opinions given by the selected expertise institution shall be final.
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1. With regard to the Notice of analytical results and codes of imports/exports issued by the Customs Branch of Goods Verification:
a) The Customs Branch of Goods Verification shall play the leading role in handling the first complaint in accordance with the Law on complaints;
b) The Customs Department of Goods Verification shall play the leading role in handling the second complaint in accordance with the Law on complaints.
2. With regard to the Notice of classification results of imports/exports issued by the Customs Department of Goods Verification:
a) The Customs Department of Goods Verification shall play the leading role in handling the first complaint in accordance with the Law on complaints.
b) General Department of Vietnam Customs shall play the leading role in handling the second complaint; the Department of Import and Export Duties shall provide counseling.
3. Upon completion of complaint handling, the Customs Branch of Goods Verification and Customs Department of Goods Verification shall update complaint handling results on the MHS system within their competence and in accordance with regulations of law.
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1. Control of the Notice of analytical results and codes of imports/exports after issuance:
a) At least 5% of total number of Notices of analytical results and codes of imports/exports which have been issued by the Customs Branch of Goods Verification in the previous month but not yet controlled by the Customs Department of Goods Verification shall be randomly selected on the Customslab system for control.
b) Director of the Customs Branch of Goods Verification shall assign a control officer who must be neither the previous analytical officer nor the previous classification officer.
c) On the ending day of every month, the Customs Branch of Goods Verification shall submit a report on control of Notices of analytical results and codes of imports/exports issued in the previous month to the Customs Department of Goods Verification. The report shall be made using Form No. 09/BCKQRSTBKQPT/2021 in Annex IV enclosed herewith.
d) During the control process, if the classification results are found to be not consistent in respect of the same type of goods or the application of the Notice of classification results of imports/exports as the basis for issuing the Notice of analytical results and codes of imports/exports is not consistent or there are any issues concerning the Notice of analytical results and codes of imports/exports, the Customs Branch of Goods Verification shall submit a report to the Customs Department of Goods Verification.
dd) Within 15 working days from the receipt of the report, in case of inconsistent classification results or if there are any issues concerning the Notice of analytical results and codes of imports/exports, the Customs Department of Goods Verification shall promptly handle the case within its competence.
2. Control of the Notice of classification results of imports/exports:
a) At least 5% of total number of Notices of classification results of imports/exports issued by the Customs Department of Goods Verification in the previous month shall be randomly selected on the Customslab system for control.
b) The head of verification division shall assign a control officer who must not be the previous review officer for issuing the Notice of classification results of imports/exports.
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d) During the control process, in case of inconsistent classification results or if there are any issues concerning the Notice of classification results of imports/exports, the Customs Department of Goods Verification shall promptly handle the case within its competence.
3. The Customs Department of Goods Verification shall monthly transfer the reports on control of Notices of analytical results and codes of imports/exports and Notices of classification results of imports/exports in the previous month to the Department of Import and Export Duties for consolidation.
1. Requesting units shall actively access Notices of analytical results and codes of imports/exports and Notices of classification results of imports/exports on Edoc system for implementation.
2. Units of and affiliated to the General Department of Vietnam Customs shall actively access the issued Notices of analytical results and codes of imports/exports and Notices of classification results of imports/exports on Edoc system for searching and serving management purposes.
1. All dossiers on analysis for classification shall be updated on the Customslab system in soft copy format.
2. Individuals granted users accounts to access the Customslab system shall assume responsibility for keeping their users accounts confidential so as to ensure information security on the system.
3. Transfer of documents between officers and divisions of a Customs Branch of Goods Verification or Customs Department of Goods Verification shall be made using users accounts granted to use the Customslab system and such soft copies shall have the same validity as hard copies.
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5. The Customslab system shall automatically record directives, information exchanged between individuals and information updated by each officer or head which shall be used as the basis for determining competence and responsibility of account users, etc.
6. If the Customslab system stops working, the exchange of information, review of dossiers on analysis for classification between Customs Branches of Goods Verification and Customs Department of Goods Verification shall be made in the same manner as ordinary documents.
If the return of sample after analysis at the declarant’s request is specified in the analysis request form, the Customs Branch of Goods Verification shall make a record of return of sample to the requesting unit using Form No. 07/BBTLMHH/2015 in the Annex enclosed with the Circular No. 14/2015/TT-BTC. The Customs Branch of Goods Verification shall not assume responsibility for the quality of goods of the returned samples which have been impacted during analysis. If a retention sample is returned within the sample retention period as prescribed in Clause 1 Article 20 of this Procedure, the declarant shall recognize the analytical results and shall not make any complaint about the analytical results in writing.
Article 20. Sample retention and destruction
1. Sample retention period shall comply with relevant legislative documents.
2. Samples concerning the case of declarant’s disagreement with the Notice of analytical results and codes of imports/exports or Notice of classification results of imports/exports, complaint processing or difficult classification problems shall be retained by the Customs Branch of Goods Verification and shall only be destructed after the case has been completely processed.
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Article 21. Responsibilities and powers of requesting units
1. Customs officials, heads of in-charge teams and heads of requesting units shall assume responsibility to take samples and prepare applications for analysis for classification for consignments requiring analysis, and submit them according to this Procedure.
2. Carry out searching on database systems before deciding to take samples and assume responsibility for submission of correct samples of goods requiring analysis as prescribed in Article 3 of this Procedure and relevant documents issued by the General Department of Vietnam Customs.
3. Provide adequate and accurate information about samples provided for analysis for classification, and cooperate with the Customs Branch of Goods Verification in performing its tasks.
4. Request the Customs Branch of Goods Verification or Customs Department of Goods Verification to clarify the Notice of analytical results and codes of imports/exports or Notice of classification results of imports/exports for following customs procedures and cooperate in handling complaints or the case where the declarant disagrees with the Notice of analytical results and codes of imports/exports or Notice of classification results of imports/exports.
5. Input data on applications for analysis for classification to the MHS system as prescribed.
6. Promptly access and use Notices of analytical results and codes of imports/exports or Notices of classification results of imports/exports issued by Customs Branches of Goods Verification or Customs Department of Goods Verification after they are published on Edoc system of General Department of Vietnam Customs.
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8. Inspect the sampling process to ensure that samples of goods are properly taken from consignments requiring analysis, submit applications for analysis for classification, use Notices of analytical results and codes of imports/exports and Notices of classification results of imports/exports and perform other tasks as prescribed in this Procedure; review and take actions against violations committed by officials, public employees, holders of managerial positions and relevant divisions concerning analysis for classification according to Decision No. 2799/QD-TCHQ dated September 26, 2018 of General Department of Vietnam Customs and relevant documents.
9. Prepare and send consolidated reports on inconsistency or issues concerning Notices of analytical results and codes of imports/exports and Notices of classification results of imports/exports during the performance of customs operations to their governing bodies (if the governing body is a provincial Customs Department, such reports shall be sent to Department of Import and Export Duties/Operations Department). Such a report must indicate the issues and suggested handling methods, and be accompanied by all relevant documents.
Article 22. Responsibilities and powers of provincial Customs Departments
1. Based on the organizational structure, human resources, work volume and actual status of each unit, assign officers to carry out inspection of implementation of this Procedure by its affiliated Customs Sub-departments.
2. Assign its officials and public employees who have been completed training courses and have qualified competence and experience in commodities study and/or classification of goods to determine criteria to be analyzed.
3. During performance of customs operations, in case of inconsistency or issues concerning Notices of classification results of imports/exports issued by the General Department of Vietnam Customs, prepare and send consolidated reports thereof to the General Department of Vietnam Customs (via Department of Import and Export Duties). Such a report must indicate the issues and suggested handling methods, and be accompanied by all relevant documents.
4. During performance of customs operations, in case of inconsistency or issues concerning Notices of analytical results and codes of imports/exports issued by Customs Branch of Goods Verification or Notices of classification results of imports/exports issued by Customs Department of Goods Verification, prepare and send consolidated reports thereof to the General Department of Vietnam Customs (via Customs Department of Goods Verification). Such a report must indicate the issues and suggested handling methods, and be accompanied by all relevant documents.
5. Inspect the sampling process to ensure that samples of goods are properly taken from consignments requiring analysis, submit applications for analysis for classification, use Notices of analytical results and codes of imports/exports and Notices of classification results of imports/exports and performance of other tasks as prescribed in this Procedure by their affiliated Customs Sub-departments; review and take actions against violations committed by officials, public employees, holders of managerial positions and relevant divisions concerning analysis for classification according to Decision No. 2799/QD-TCHQ dated September 26, 2018 and relevant documents.
5. Direct their affiliated Customs Sub-departments to assign their officers to collect information, carry out analysis, assessment and classification of risk levels for detecting declarations or consignments showing signs of risks during customs declaration and classification of goods, and transfer such cases to the Customs Department of Goods Verification to serve analysis purposes.
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1. Only receive correct samples requiring analysis for classification as prescribed in Article 3 of this Procedure and relevant documents of the General Department of Vietnam Customs. In case of incorrect samples, return the application for analysis for classification and request the requesting unit to perform its responsibilities.
2. Request requesting units to comply with regulations on sampling and prepare applications for analysis for classification according to this Procedure and relevant legislative documents.
3. Carry out analysis for classification and issue Notices of analytical results and codes of imports/exports, Notices of analytical results and suggested codes according to this Procedure; assume responsibility for such issued Notices.
4. Update Notices of analytical results and codes of imports/exports, Notices of analytical results and suggested codes on the Customslab system and MHS system, and settle complaints within their competence.
5. Update Notices of analytical results and codes of imports/exports on the website of General Department of Vietnam Customs and the centralized management and Edoc system as prescribed.
6. Retain dossiers on analysis for classification; retain, destruct or return samples in accordance with this Procedure.
7. Play the leading role in handling first complaints against their issued Notices of analytical results and codes of imports/exports.
8. Play the leading role in handling cases of declarant’s disagreement with Notices of analytical results and codes of imports/exports, analytical results in Notices of classification results of imports/exports within their competence, and request requesting units to cooperate in handling such cases within their competence.
9. When receiving directives of the General Department of Vietnam Customs or plans/schemes approved by the General Department of Vietnam, cooperate with other professional units of the General Department of Vietnam and Customs Sub-departments where customs procedures are followed in carrying out physical inspections of goods and taking samples from consignments.
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
Article 24. Responsibilities and powers of Customs Department of Goods Verification
1. Issue Notices of classification results of imports/exports in accordance with this Procedure and relevant legislative documents.
2. Update Notices of classification results of imports/exports on the Customslab system and MHS system, and handle complaints within their competence.
3. Update Notices of classification results of imports/exports on the website of General Department of Vietnam Customs and the centralized management and Edoc system as prescribed.
4. Play the leading roles in handling first complaints against Notices of classification results of imports/exports issued by the Customs Department of Goods Verification and second complaints against Notices of analytical results and codes of imports/exports issued by Customs Branches of Goods Verification.
5. Play the leading role in handling cases of declarant’s disagreement with classification results in Notices of classification results of imports/exports issued by Customs Department of Goods Verification, and request requesting units to cooperate in handling such cases within their competence.
6. Play the leading role in promulgating Operations Manual providing detailed instructions on implementation of this Procedure so as to ensure the strict and consistent implementation of this Procedure and relevant legislative documents by its internal units.
7. Develop plans for targeted and focused inspection of goods with high risks associated with codes, policies on goods, tax policies, provisions on technical barriers to trade according to risk management rules, and submit them to the Head of the General Department of Vietnam Customs for approval.
8. Consolidate analysis and assessment information about low-risk headings of goods and those of which the difference between declared codes and concluded codes is minor which shall be used as the basis for requesting the Head of the General Department of Vietnam Customs to include them in list of goods not subject to sampling for analysis.
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10. Organize inspection and provide instructions for consistent performance of analytical tasks for classification of imports/exports in customs sector.
11. Provide training in analytical operations for officials and public employees of the Customs Department of Goods Verification, and provincial Customs Department.
Article 25. Responsibilities of Department of Import and Export Duties
1. Provide advice for the Head of the General Department of Vietnam Customs in providing instructions for units of and affiliated to the General Department of Vietnam to perform classification of imports/exports.
2. Play the leading role in expediting the inspection of classification of imports/exports to ensure the consistent and strict implementation of regulations of law.
3. Cooperate with the Customs Department of Goods Verification in handling complaints and cases of declarant’s disagreement with issuance and use of Notices of analytical results and classification results.
4. Play the leading role in providing advice for the Head of the General Department of Vietnam in handling second complaints against Notices of classification results of imports/exports issued by the Customs Department of Goods Verification.
5. Play the leading role in handling cases of declarant’s disagreement with classification results in Notices of classification results of imports/exports issued by the Director General of the General Department of Vietnam Customs within its competence, and request Customs Department of Goods Verification to cooperate in handling such cases within its competence.
6. Update the followings on the MHS system, including guidelines for classification and advance classification; notices of pre-determination of codes; documents on correction or replacement of Notices of classification results of imports/exports issued by the Director General of the General Department of Vietnam Customs; decisions to handle complaints issued by the Director General of the General Department of Vietnam Customs.
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1. Develop, upgrade and provide instructions on how to software programs on the MHS system.
2. Make connection between the database on classification of goods and imposition of tariff rates and relevant information and data systems to serve the classification and determination of codes of goods.
3. Maintain and ensure the stability and security of the database on classification of goods and imposition of tariff rates during the process of updating, operation and use of the database.
4. Rectify technical errors which occur during the operation and use of the database on classification of goods and imposition of tariff rates.
5. Assist the Customs Department of Goods Verification in updating, operating and using the MHS system to ensure the performance of professional operations.
Article 27. Responsibilities of Risk Management Department
1. Receive information about high-risk consignments and subjects requiring sampling for analysis for classification from customs authorities at all levels for designating lanes while following customs procedures.
2. Cooperate with the Customs Department of Goods Verification in developing the list of risks in performing analysis and classification tasks to help customs authorities perform sampling procedures accurately.
3. During performance of operations, collect information, carry out analysis and assessment of risks; if detecting any consignments or enterprises showing signs of high risks or signs of violations against regulations on codes of goods, adopt appropriate risk control measures; cooperate with Customs Sub-departments, Customs Branches of Goods Verification, Customs Department of Goods Verification or relevant units (if any) for implementing risk control measures.
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1. Promptly exchange information with the Customs Department of Goods Verification whenever any inconsistency of classification results and codes of goods in Notices of analytical results and codes of imports/exports, and Notices of classification results of imports/exports during the performance of their professional operations.
2. During performance of operations, if detecting any enterprises or headings of goods showing signs of high risk or signs of violations concerning codes of goods, collect information and carry out analysis and assessment of risks, and provide information for the Risk Management Department about consignments and enterprises showing signs of high risk or signs of violations.
1. Provide advice for the Head of the General Department of Vietnam Customs in approving and implementing periodic and ad-hoc inspection plans to ensure the strict compliance with this Procedure.
2. Pursuant to Decision No. 2799/QD-TCHQ dated September 26, 2018 and relevant documents, request competent authorities to consider and take actions against officials, public employees, holders of managerial positions, and relevant divisions for their failure to strictly comply with this Procedure./.
GUIDELINES FOR SAMPLING AND CONTAINERS USED TO STORE SAMPLES
(Enclosed with the Decision No. 2166/QD-TCHQ dated August 04, 2021 of Director General of General Department of Vietnam Customs)
Part I
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1. Sampling of imports/exports for analysis for classification shall comply with Clause 1 Article 10 of the Circular No. 14/2015/TT-BTC, as amended in Clause 3 Article 1 of the Circular No. 17/2021/TT-BTC.
2. Before taking samples, both documents and actual conditions of the consignment, including signs and symbols on labels and packages must be carefully considered for determining consignments of dangerous goods, perishable goods, etc..
3. At least 02 samples of the good requiring analysis shall be taken and bear separate customs seals as prescribed. A customs seal shall be affixed in such a way as to avoid its hiding of information about ingredients and instructions for use of goods. 02 samples may be transported in a package to the Customs Branch of Goods Verification.
4. With regard to goods of which sampling methods are provided in Vietnam’s standards or technical regulations (such as fertilizer, animal feed, foods, etc.) or specialized guidelines, the sampling shall be carried out according to these documents.
5. In case of large-dimension good of which 01 finished unit cannot be provided as a sample and division of part of which for use as sample may falsify the criteria to be analyzed for classification according to HS explanatory notes and Vietnam’s nomenclature of exports and imports, the requesting unit shall take photos of the good before sampling. Photos of goods attached to the application for analysis for classification must bear the signatures of the sampling officer (the sampling unit) and the witness (the importer/exporter). Moreover, detailed description of appearance, shape and size of goods must be specified in Section B. Physical inspection of Form No. 06/PGKQKT/GSQL.
Part II
SAMPLING TOOLS, SAMPLE CONTAINERS AND PACKAGES FOR TRANSPORT
1. General requirements:
Sampling tools and containers must be clean and completely inert to prevent samples from impurities during transport and storage, and avoid contamination of samples of goods which are foods.
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a) Containers used to store samples shall be determined by the nature of the goods and must ensure the safety of sampled goods during sampling, storage and transport; must be durable and firm, free from contamination by environment, and conformable with the properties of the goods; must bear labels on samples requiring analysis (including the declared name of good; the name of good specified in the commercial contract (if any); number and date of the customs declaration, etc.); cautions must be specified on the label of a sample of hazardous, dangerous or flammable goods.
b) Common types of sample containers:
- Samples must be stored in neutral glass, plastic or metal bottles or jars closed by tops, caps or lids. Suitable sample containers must be used to avoid contamination of samples and ensure safety of samples during transport. Light-sensitive materials should be stored in amber bottles or jars. Hydrofluoric acid (HF) and its salts shall be stored in thick wall plastic bottles.
- Any plastic bag or box used to store samples must has a dimension suitable for the prescribed size of samples, and be transparent to allow the observation of the sampled material (except special goods which must be stored in amber bags). Plastic bags or boxes shall be used to store samples of paper, textiles, plates, sheets, film, foil, pellets, blocks and in other forms, except liquid, paste and starch forms. A plastic bag with a sealed bottom must be turned inside out before it is used to store sample.
c) Containers used to package samples for transport: Containers used to package samples for transport must be firm enough to ensure safety of samples and prevent samples from degradation during transport. If a sample is subject to special storage requirements, it must be packaged in a suitable container and transported in such a way as to avoid degradation of the sample. Goods in the form of gas must be stored in specialized cylinders.
3. Sampling tools:
Handheld cutting machines, hacksaws, wood saws, snips, dressmaker's shears, rulers of various kinds, pliers, hammers, sampling spoons, glass and stainless steel funnels, extraction sets, pressure reducers, stainless steel dippers, drum/barrel opening tools, spears or similar sampling tools which must not impact the nature of samples and other sampling tools as prescribed in Vietnam's standards/technical regulations or specialized guidelines.
Part III
LABOUR PROTECTIVE EQUIPMENT
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Part IV
SAMPLING METHODS AND QUANTITY OF SAMPLES
I. Sampling methods:
1. If the consignment is regarded as uniform, samples shall be taken from different parts (top, middle, bottom) of a packaging unit and then combined into a bulk sample.
2. If the consignment is suspected to be non-uniform, samples shall be taken from different parts (top, middle, bottom and corners) of different packages, and then combined into a bulk sample.
3. Liquids must be well stirred or shaken to achieve uniformity before sampling.
4. Solids or powders must be thoroughly mixed to ensure uniformity before sampling.
5. If goods are put up in sets, the sample taken shall be the entire set.
6. With regard to sampling of iron and steel: Iron and steel samples mechanically cut from iron and steel products must be continuously cooled to ensure physical and chemical properties of products. Label (in paper or aluminum) which is commonly affixed to each iron or steel roll when it is released from the factory shall be also taken or photographed. Photos of the sample displaying the large surfaces, sides, beginning surface and corners are required to be taken.
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8. With regard to hazardous, dangerous and flammable goods: Qualified specialists in relevant fields or persons who have completed relevant training courses shall take charge of performing sampling tasks, and must wear adequate personal protective equipment and take samples at well-ventilated areas. If goods to be sampled are environmentally sensitive, sampling operations must be completed quickly.
II. Quantity of each sample:
1. With regard to goods of which sampling methods are provided in Vietnam’s standards or technical regulations or specialized guidelines, the sampling shall be carried out according to these documents. In other cases, quantity of samples taken shall comply with the provisions of this Section.
2. With regard to goods which are chemicals, chemical products, foods and pharmaceutical products, etc.:
a) In the form of finished products or packages for retail:
a.1) If goods are foods, the sample taken shall be the entire packaging unit.
a.2) If goods are packaged for retail with a packaging unit of less than 500gr or 500ml: The quantity of sample taken must be appropriate for the number of packaging units provided that from 250gr or 250ml to 500gr or 500ml must be taken.
a.3) If goods are packaged for retail with a packaging unit of greater than 500gr or 500ml: The quantity of sample taken shall be a unit of goods. If goods are packaged for retail with a packaging unit of greater than 1000gr or 1000ml: The photos of retailed packages of goods are required.
b) If goods are unfinished products, are not yet packaged for retail or in other form: The required quantity of sample to be taken shall be 250gr - 500gr or 250ml - 500ml. With regard to certain types of goods, quantity of samples taken shall be as follows: 1000ml/sample, if goods are petroleum products; 2kg/sample, if goods are ores; 10kg/sample, if goods are cement or aluminous cement products; 2000ml/sample, if goods are or are suspected of being concrete admixtures in liquid form.
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The sample taken for analysis must be an entire piece, set or part thereof.
4. With regard to goods which are iron, steel and other base metal products:
a) With regard to steel round bars, whether or not coated or plated (including ribbed steel bars):
a.1) In case steel bars are suspected to be used for concrete reinforcement:
a.1.2) Steel round bars, hot-rolled, in irregularly wound coils (of a diameter of 8 mm or less); prestressing steel strand; steel products declared into heading 98.39: 02 sample sets shall be taken; each of which bears a separate customs seal. Each sample set comprises at least 06 straight segment, each of which is 600mm (0,6m) long or more. (Note: The sample sent for analysis for classification must not be curved).
a.1.3) Steel round bars, hot-rolled, in irregularly wound coils (of a diameter exceeding 8 mm): 02 sample sets shall be taken; each of which bears a separate customs seal. Each sample set comprises at least 03 straight segments, each of which is 600mm (0,6m) long or more. (Note: The sample sent for analysis for classification must not be curved).
a.2) In case steel bars are not suspected to be used for concrete reinforcement
a.2.1) Of a diameter of 3mm or more but not more than 5mm: the minimum length of the sample taken is 500mm (0,5m).
a.2.2) Of a diameter of 5 mm or more but not more than 10 mm: the minimum length of the sample taken is 1500mm (1,5m).
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a.2.4) Of a diameter of 40 mm or more but not more than 100 mm: the minimum length of the sample taken is 100 mm (0,1 m).
a.2.5) Of a diameter of 100 mm or more: the minimum length of the sample taken is 50 mm. In case of a diameter exceeding 250 mm, a semi-circular sample may be taken and accompanied by photos of actual goods before sampling which must bear certification of the requesting unit.
b) Steel pipes:
b.1) With regard to line pipes of a kind used for oil or gas pipelines, high-pressure pipes: 02 sample sets shall be taken; each of which bears a separate customs seal. Each sample set comprises 02 straight segments, each of which is at least 1200 mm (1,2 m) long.
b.2) With regard to other pipes: 02 sample sets shall be taken; each of which bears a separate customs seal. Each sample set comprises 01 straight segment, each of which is at least 400 mm long (In case of products with an external diameter exceeding 100 mm, the minimum length of the sample taken may be up to 200 mm).
c) Other types of steel products:
c.1) Steel core wire of a kind used for steel reinforced aluminium conductors (ACSR): 02 sample sets shall be taken; each of which bears a separate customs seal. Each sample set comprises 01 straight segment which is at least 1200 mm (1,2 m) long.
c.2) Flat-rolled steel products (whether or not coated or plated): 02 sample sets shall be taken; each of which comprises 02 plates, the dimensions of which shall not be smaller than 200 mm x 200 mm; the sample must be taken from the representative part of the good which “adequately shows the actual surface of the good”, and must have a flat surface which must not uneven, curved or modified.
c.3) Steel slabs (semi-finished products): the samples, the dimensions of which shall not be smaller than 60 mm x 60 mm, shall be taken from such parts of the good as to display its representative surface (and accompanied by photos of samples bearing certification of the Customs Branch of Goods Verification to certify information about dimensions of the taken samples).
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c.5) Prestressing steel strand: the minimum length of the sample taken is 1200 mm (1,2 m).
c.6) Other steel products: the minimum length of the sample taken is 1000 mm (1 m).
c.7) Hollow profiles of steel:
c.7.1) L or U sections, etc.: the minimum length of the sample taken is 100 mm (0,1 m).
c.7.2) H or I sections: 02 sample sets shall be taken; each of which bears a separate customs seal, and comprises 02 sections with a minimum length of 500 mm (0,5 m).
d) Other base metals:
Samples shall be taken according to Points a, b, c Clause 4 Section II Part IV of this Annex with appropriate corrections.
5. With regard to goods which are fabrics and textiles:
a) Textile fibres: 100 gram/sample.
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c) Fabrics: the sample shall be at least 1m of fabric taken longitudinally from the roll of fabric with a width kept unchanged; the sample shall be taken at least 2m from the beginning/end of the roll of fabric; samples shall not be taken from parts of the roll of fabric which directly contact with packaging materials or core of the roll of fabric or are torn or pierced.
6. With regard to goods which are paper and paper pulp:
Paper of various kinds: a square sample of at least 3 m2, each side of which is at least 300 mm long, shall be taken. If the sample is packaged, the inspection of specifications of the taken sample must be ensured without damaging the customs seal. Paper pulp: 500 gram/sample.
7. With regard to goods which are plastics, rubber not in primary form (liquids, powders, granules, pastes, etc.) in Clause 2 Section II Part IV of this Annex:
a) In the form of plates, sheets, film, foil, roll: 1m2 or 5 - 10 sheets.
b) In the form of rods, sticks, tubes, splints: 200mm. The entire product shall be used as sample if it is smaller than 200mm.
c) In finished products: 2 pieces.
d) If the good is packaged, the inspection of specifications of the taken sample must be ensured without damaging the customs seal.
7. With regard to goods which are included in headings 68, 69, 70 (Articles of stone, plaster, cement, asbestos, mica or similar materials; Ceramic products; Glass and glassware):
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*Note: In case of complicated samples which cannot be taken according to the abovementioned guidelines, the requesting unit shall directly contact the Customs Department of Goods Verification or Customs Branch of Goods Verification to which the application for analysis for classification has been sent for specific guidelines.
LIST OF GOODS NOT SUBJECT TO SAMPLING FOR ANALYSIS FOR CLASSIFICATION
(Enclosed with the Decision No. 2166/QD-TCHQ dated August 04, 2021 of Director General of General Department of Vietnam Customs)
No.
Chapter
Headings not subject to sampling for analysis
Except for
1
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Entire chapter
2
Chapter 2 “Meat and edible meat offal”
Entire chapter
3
Chapter 3 “Fish and crustaceans, molluscs and other aquatic invertebrates”
Entire chapter
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4.
Chapter 4 “Diary produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included”
04.07 and 04.08
5
Chapter 5 “Products of animal origin, not elsewhere specified or included”
Entire chapter
6
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Entire chapter
7
Chapter 7 “Edible vegetables and certain roots and tubers”
Entire chapter
8
Chapter8 “Edible fruit and nuts; peel of citrus fruits or melons”
Entire chapter, except headings in the “except for” column
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9
Chapter 10 “Cereals”
Entire chapter
10
Chapter 14 “Vegetable plaiting materials; vegetable products not elsewhere specified or included”
14.01
11
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Entire chapter
12
Chapter 23 “Residues and waste from the food industries; prepared animal fodder”
23.08, 23.09
13
Chapter 32 “Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks”
Pigments, dyes and preparations in the form of powder of headings 32.04, 32.05, 32.06, 32.07
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14
Chapter 34 “Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, dental waxes and dental preparations with a basis of plaster”
34.06
15
Chapter 36 “Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations”
Entire chapter
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Chapter 39 “Plastics and articles thereof”
39.22, 39.23, 39.24, 39.25, 39.26
17
Chapter 40 “Rubber and articles thereof”
40.07, 40.08, 40.09, 40.10, 40.11, 40.12, 40.13, 40.14, 40.15
18
Chapter 43 “Furskins and artificial fur; manufactures thereof”
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19
Chapter 44 “Wood and articles of wood; wood charcoal”
Entire chapter, except headings in the “except for” column
44.01, 44.02, 44.03, 44.04, 44.07, 44.08, 44.09, 44.11, 44.12, 44.13
20
Chapter 45 “Cork and articles of cork"
Entire chapter, except headings in the “except for” column
45.01
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Chapter 46 “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork”
Entire chapter
22
Chapter 48 “Paper and paperboard; articles of paper pulp, of paper or of paperboard”
Entire chapter, except headings in the “except for” column
From 48.01 to 48.16 and 48.23
23
Chapter 49 “Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans”
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49.11
24
Chapter 62 “Articles of apparel and clothing accessories, not knitted or crocheted”
Entire chapter
25
Chapter 63 “Other made-up textile articles; sets; worn clothing and worn textile articles; rags”
Entire chapter
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Chapter 64 “Footwear, gaiters and the like; parts of such articles”
Entire chapter
27
Chapter 65 “Headgear and parts thereof”
Entire chapter
28
Chapter 66 “Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof”
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29
Chapter 69 “Ceramic products”
Entire chapter, except headings in the “except for” column
69.01, 69.02, 69.03, 69.09, 69.11, 69.12
30
Chapter 73 “Articles of iron or steel"
Entire chapter, except headings in the “except for” column
73.03, 73.04, 73.05, 73.06
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Chapter 74 “Copper and articles thereof”
Entire chapter, except headings in the “except for” column
From 74.01 to 74.12
32
Chapter 75 “Nickel and articles thereof”
75.03, 75.04, 75.08
33
Chapter 76 “Aluminium and articles thereof”
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76.01,76.02, 76.04, 76.05, 76.06, 76.07, 76.08
34
Chapter 78 “Lead and articles thereof”
Entire chapter, except headings in the “except for” column
78.01
35
Chapter 79 “Zinc and articles thereof”
Entire chapter, except headings in the “except for” column
79.01, 79.03
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Chapter 80 “Tin and articles thereof”
Entire chapter, except headings in the “except for” column
80.01
37
Chapter 81 “Other base metals; cermets; articles thereof”
Entire chapter
38
Chapter 82 “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal”
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39
Chapter 83 “Miscellaneous articles of base metal”
Entire chapter, except headings in the “except for” column
83.11
40
Chapter 84 “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof”
Entire chapter
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Chapter 85 “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles”
Entire chapter
42
Chapter 86 “Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds”
Entire chapter
43
Chapter 87 “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof”
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44
Chapter 88 “Aircraft, spacecraft, and parts thereof”
Entire chapter
45
Chapter 89 “Ships, boats and floating structures”
Entire chapter
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Chapter 90 “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof”
Entire chapter
47
Chapter 91 “Clocks and watches and parts thereof”
Entire chapter
48
Chapter 92 “Musical instruments; parts and accessories of such articles”
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49
Chapter 93 “Arms and ammunition; parts and accessories thereof”
Entire chapter
50
Chapter 94 “Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings”
Entire chapter
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Chapter 95 “Toys, games and sports requisites; parts and accessories thereof”
Entire chapter
52
Chapter 96 “Miscellaneous manufactured articles”
Entire chapter
53
Chapter 97 “Works of art, collectors' pieces and antiques”
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