Manage strictly exported copper and aluminum materials

Illustration image. Source: Internet

Accordingly, the General Department asked units in the process of cargo clearance to strictly comply with the provisions of Decision 1921/QD-TCHQ promulgating the process of classification of goods, applying the tax rate for import-export goods.

For checking goods description, when carrying out customs procedures, customs officials must check the name of the goods, the description of the goods must be clear, full information of ingredients, content, nature, structure, characteristics and uses. In particular, it must be noted that the name of the goods must be sufficient to determine the goods code according to the criteria of the name and description of the goods in the List of Vietnam imported and exported goods, the tariff applicable to export goods.

When checking the detailed codes of goods, it must be compared with the description of goods, declared goods codes with goods descriptions, codes on the list of export goods, classification risks and tax rates, list of Vietnam imported and exported goods, tariff applicable to exported goods which is valid at the time of registration for declaration.

Guidance on tax inspection, General Department of Vietnam Customs said, customs officials when checking tax rates must compare goods descriptions, codes, declared tax rates with goods descriptions, codes and tax rates for the tariff of export and tax policies which is valid at the time of registration.