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Operations at VinhPhuc Customs Branch. Photo: T.Trang

The General Department of Customs give the answer to Hwantai Vietnam Company Limited on question related to HS code application to items like processed alloy steel flanges to link to concrete piles.

The General Department of Customs said according to provisions in clause 2 of Article 16 of Government’s Decree No. 08/2018/TT-BTC dated January 21, 2015 detailing the implementation of the Customs Law on custom procedures, inspection, supervision and control, “Goods classification shall be based on customs records, technical documentation and information about physical, chemical composition, properties, features, functions or utility of exported or imported goods.”

With the above provision, the General Department said the code on the C/O is only for reference but not for goods classification

Pursuant to Circular No. 14/2015/TT-BTC dated January 30th, 2015 of the Ministry of Finance guiding the goods classification, analysis for goods classification, analysis for quality inspection and food safety inspection; Circular No. 65/2017/TT-BTC dated June 27th, 2017 of the Ministry of Finance on issuing Vietnam's Nomenclature of Exports and imports, particularly Heading 73.07 including commodities “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.”

The note of Heading 73.07 shows that this heading includes pipe fittings of iron and steel are mainly used for linking two pipes together or linking one pipe with another equipment or closing the pipe hole.

Heading 73.26 includes commodities “Other products of iron and steel”. The note of Heading 73.26 says: this Heading covers all products of iron or steel gained by forging or stamping, by cutting or embossing or by other methods such as bending, assembling or welding, turning, crushing or punching, except for products in the other headings of this Chapter or covered by the note 1 to Section XV or Chapter 82 or 83 or described in more detail in other areas.

In addition, based on Clause 1, Article 26 of the Customs Law No. 54/2014 / QH13 dated June 23, 2014: the classification of goods shall be based on customs records, technical documentation and other information related to import and export goods to determine name, code of goods in accordance with Vietnam's Nomenclature of Exports and imports.

The company provides information of item that is processed alloy steel flanges to link to concrete pile, dossiers and image of products, certificate of origin (C/O), certificate of quality (C/A), but the company does not provide technical documentation and inspection papers to prove the structure, usage and uses of products as a basis for determining HS codes. Therefore, to compare the information at the dossiers provided and the above provisions, the General Department of Customs lacks the basis to determine the code for the above-mentioned item.

Additional guidance at the submission time for C/O VCN – The Ministry of Finance has issued an additional guidance when lodging a Certificate of Origin ...

The General Department of Customs requests the Company base on actual goods in accordance with the description in the Headings in the Vietnam's Nomenclature of Exports and imports to apply appropriate code and contact a customs agency where import and export procedures shall be done. If the Company want to determine in advance the codes for the intended products to be imported or exported, the Company should study and prepare documents as prescribed in Decree No. 08/2015 / TT-BTC; Decree No. 59/2018 / ND-CP, Circular No. 38/2015 / TT-BTC, Circular No. 39/2018 / TT-BTC.