Allow to use classification result of shipment of generic goods in 3 years
Professional activities at Thai Nguyen Customs Branch - Bac Ninh Customs Department. Photo: T.Trang |
General Department of Vietnam Customs answered Dai Phuc Production and Trading Co, Ltd., relating to the classification of equal angle item and the use of analysis and classification result.
Regarding the classification of steel products, the General Department of Vietnam Vietnam Customs has issued document No. 4262/TCHQ-TXNK dated 19/7/2018, guiding on the classification and tax treatment of the item "Iron or non-alloy steel; L sections, hot-rolled, hot-drawn or extruded of a height of less than 80mm, two sides of equal length". For the goods mentioned in item 1 of Declaration No. 101893573722/A11 dated 14/3/2018 of the Company, the General Department of Vietnam Customs issued notice on classification results for exported and imported goods No. 5073/TB-TCHQ dated 30/8/2018.
Regarding to the use of classification and analysis result, according to the General Department of Vietnam Customs, customs authorities and enterprises complied with the provisions at Point g, Clause 1, Article 18 of Circular No. 38/2015/TT-BTC dated 25/3/2015 of the Ministry of Finance regulating on customs procedures; customs inspection and supervision; export and import tariff and tax management for export and import goods.
Accordingly, the customs declarants could use the assessment and analysis results of organizations which have functions as stipulated in the provisions of law in order to declare the contents related to name of goods, codes, quality and types , quantity and other information related to export and import shipments.
The customs declarants could use the analysis and classification results of the cargo shipment that already cleared in order to declare name of goods, codes for the next shipment with the same name of goods, component, thermophysical and chemical properties, feature, utility, imported from the same manufacturer in 3 years since the day of receiving analysis and classification result. Except for the cases which took the provisions of law as a basis for promulgating the results of analysis and classification of export or import goods which are amended, supplemented or replaced.
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