VCN- During the implementation of Customs procedures, many enterprises have reflected difficulties related to regulations on the application of HS code for imports and exports. In order to create favorable conditions and support enterprises to understand the legal regulations related to Customs, the General Department of Vietnam Customs has specifically answered some problems of enterprises.

removing many problems on application of hs code for exports and imports
Customs officers of Lang Son province check imported steel. Photo: H. Nu.

Citicom Commercial Joint Stock Company stated that at present, wire rods with the code HS 7227.90.00 HS was subject to a self-defense tax of 15.4%, so the company moved to import non-alloy steel wire with code HS 7213.91.90, with an import duty of 3%. However, according to current information, some domestic manufacturers are requesting the Ministry of Industry and Trade to add this item to the list of tax-defensible goods such as alloys. Will the Ministry of Industry and Commerce put this commodity into the list of tax self-protection as alloy goods and when? Can the General Department of Customs report the results of the survey of H steel and if it changes, when will it be applied?

The company also said that enterprises were importing non-alloy steel wire with HS code 7213.91.90, with an import tax of 3%. However, there is another HS code 9839.10.00 with the same product description, other companies are importing the same factory with the company used for the same purpose, with 0% tax rate. Therefore, enterprises recommend detailed instructions to ensure that enterprises compete fairly.

Regarding the questions of enterprises, the General Department of Vietnam Customs has not received information on the list of commodities under the code 7213.91.90 which are put into the list of tax self-protection and the results of an investigation of H steel. Therefore, the General Department of Vietnam Customs has requested enterprises to contact the Ministry of Industry and Trade for specific information.

In accordance with the Note to Chapter 98 of the Preferential Import Tariff promulgated together with the Government’s Decree No. 122/2016 / ND-CP, “non-alloyed steel, bars, and rolls of unevenly rolled steel” – Heading of 98.39 must meet the technical requirements specified in one of the standards published by the Ministry of Science and Technology in accordance with ISO / IEC Guide 866: 1975 and TCVN 8996: 2011 (ISO 4954: 1993).

Therefore, there are criteria to distinguish non-alloy steel of heading 9839.10.00 and 7213.91.90, so it is recommended that enterprises should study Decree No. 122/2016 / ND-CP to implement regulations.

Yamaha Moto Vietnam Co., Ltd said after the results of the analysis of classification HS code of a company’s import details, if the results of classification analysis HS code is different from HS code that enterprises previously declared as tax NK of the increased detail, do enterprises have to declare additional HS code of the previous import shipments to pay additional tax? What is the deadline for additional declarations? Do enterprises have added the HS code of the previous import shipments for tax refund? What is the deadline for additional declarations?

In this regard, according to the General Department of Vietnam Customs, according to Clause 4, Article 29 of Customs Laws of 2014 and Clause 1, Article 20 of the Ministry of Finance’s Circular No. 38/2015 / TT-BTC stipulating additional cases, especially enterprises add HS code for the previous shipment, the actual status of the goods shall comply with the regulations in accordance with Points b, c and d, Clause 1, Article 20 of Circular 38. / 2015 / TT-BTC.

Minh Nhat Co., Ltd requested the Customs office to guide the implementation of regulations on LPG code for Propane and Butane.

According to the General Department of Vietnam Customs, the list of chemicals must be declared attached to Decree No. 26/2011 / ND-CP of the Government, Propan (HS 271112), Butane HS 271113) of the number 9 in Annex V above must declare the imported chemicals to the Ministry of Industry and Trade before Customs clearance. “Other” (HS 271119) which are not on the list of chemicals must be declared in accordance with the provisions of Annex V above.

Regarding the regulations guiding the supervision of LPG products for export to industrial parks and export processing zones, enterprises are requested to comply with the provisions of Circular No. 69/2016 / TT-BTC to carry out Customs procedures, Customs inspections and supervision of the amount of fuel supplied to enterprises in the separate customs areas in the territory of Vietnam.

Hoa Binh Refrigeration and Trading Co., Ltd – Alaske asked the Ministry of Finance to exchange mechanisms, learn international experience, especially experience of countries in the classification of HS codes for many items. Is there a new function to integrate into one? Does the Ministry of Finance have provisions to assist Customs declarants to implement uniformly in accordance with the coding guideline or return the code which is not correct for these difficult items to encode?

Regarding the recommendations of enterprises related to the tax assessment decision, according to the General Department of Vietnam Customs, pursuant to the Decision No. 49 / QD-CTN of 6th March 1998 of the President, Vietnam was a member of the International Convention on Harmonized System for the Description and Coding of Goods (HS Convention). The HS Convention was the Convention of the Customs Cooperation Council, now called the World Customs Organization (WCO), adopted on 14th June 1983 in Brussels, Belgium.

Since its participation, Vietnam (in general), the Ministry of Finance and the General Department of Vietnam Customs (in particular) have fully complied with the HS classification rules, have regularly exchanged and learnt from experience with member countries as well as WCO guidelines (through participation in training courses on coding in ASEAN to exchange experience with other countries in the region, towards the unification of understanding, classification of encoding for export goods (especially for new goods). In addition, the Ministry of Finance and the General Department of Vietnam Customs have regularly referred to documents such as: Detailed description of HS 2012, Supplementary Note to AHTN List, WCO Classification when sorting, encoding for goods, with the purpose of identifying HS codes for exports and imports, in order to create favourable conditions for enterprises.

Articles 7 and 39 of the Law on Tax Administration, Article 18 of the Customs Law of 2014 stipulate that the Customs declarants have the responsibility to declare and take responsibility for information on the Customs declaration. Clause 3, Article 25 of the Government’s Decree No. 08/2015 / ND-CP stipulates the responsibilities of Customs declarants: “The Customs declarants must declare fully, accurately; calculate the amount of tax and other revenues payable to the State budget and take responsibility under the Law for the declared contents”.

By Tuan Kiet/ Hoang Anh


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