Lack of details of goods puts pressure on HS codes for specialized goods

Customs officers of Gia Thuy Customs Branch inspect imported goods. Photo: H.Van

In previous applications of HS codes, the General Department of Customs collaborated with a representative of the Food Safety Department (Ministry of Health) to revise the list of food products under the management of the Ministry of Health. Two agencies revised the codes and adjusted the HS code for 21 of 574 codes in the list. About the products without HS code under the management of Ministry of Health, the General Department of Customs and Food Safety Department has reviewed and agreed codes apply adjustments to the 58 HS lines of goods.

However, according to theGeneral Department of Customs, in the list of recommended products food supplements, many items do not have sufficient grounds to apply the principle of code classification of goods. Due to the items on the list of food products being complex, multiple lines have not been detailed, specific to the review and application of HS codes in a more difficult category.

For example, the list of proposed additional foods, some items have only the name of the product, generic goods such as washing vegetables preparations, foods that kill bacteria in household; chemical and surface disinfectant products used in manufacturing, food processing ... Some lines of food goods in group have only the name of the product as simple food supplement, health food protection; nutritional product formulations for infants to 12 months of age, nutritional products made from cereals for children aged 6 to 36 months old etc

To avoid the problems arising in the course of implementation, the General Department of Customs has asked the Ministry of Health when issuing documents to clearly specify HS codes identifying the list of food products under the principle of commodities in Government Decree 08/2015 / ND-CP.

Additionally, article 16 about the classification of goods in Decree 08/2015 / ND-CP, requires commodity classification to define the name, tariff classification under the list of goods exported from and imported into Vietnam. The classification of goods is based on customs records, technical documentation and the information on the composition and nature of physics, chemistry, features and uses of the goods exported or imported. Commodity classification will determine the tariff classification as the basis for tax calculation and implementation of commodity management policies.