Additional tool for goods classification
Customs operation at Cai Lan Customs Branch, Quang Ninh Customs Department. Photo: T.Tr |
According to the Import-Export Duty Department (the General Department of Vietnam Customs), the Supplementary Explanatory Notes (SEN) 2017 is not a part of ASEAN Harmonized Tariff Nomenclature (AHTN) but it can be used as the technical reference document for classification of goods. SEN is developed as a support tool to classify specific categories which are detailed at 8-digit level in AHTN.
Because AHTN is developed and expanded on the basis of the Harmonized Commodity Description and Coding System (HS), so the classification of goods in AHTN must comply with General Interpretation Rules and Legal Notes of HS as well as provisions of legal documents on HS and Protocol on the implementation of AHTN. SEN is used to ensure synchronous understanding and explaining on regulations in AHTN.
What’s new in ASEAN Harmonized Tariff (AHTN) version 2017? |
It is known that SEN 2017 includes specialized information on key international trade products of ASEAN provided by member countries. SEN is developed to help users understand and explain the scope of sub-headings of goods in ASEAN to strengthen the standardization of classification.
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