Checking and reviewing the classification of exported copper

Through a screening process of customs professional systems for exported copper products, the General Department of Vietnam Customs discovered 58 declarations where the description of goods did not match the declared HS code but were still granted customs clearance.

Specifically, declared goods as copper scrap sheets were approved for customs clearance under HS code 7410.11.10 (export tax rate of 0%), however, according to the declared name, the goods should be classified under HS code 7404.00.00 (export tax rate of 22%).

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Similarly, declared goods as white copper scrap were approved for customs clearance under HS code 7409.90.00 (export tax rate of 0%). However, according to the declared name, the goods should be classified under HS code 7404.00.00 (export tax rate of 22%).

Additionally, declared goods as thin, coiled, uncoated refined copper sheets (scrap included in the loss rate) were approved for customs clearance under HS code 7410.11.90 or 7409.11.00 (export tax rate of 0%), but according to the declared name, they should be considered for classification under HS code 7404.00.00 (export tax rate of 22%).

Therefore, to ensure that the classification matches the declared code, the General Department of Vietnam Customs requests customs departments of provinces and cities to strengthen the inspection and screening of declarations declaring exported copper goods to promptly detect and prevent the fraudulent declaration of incorrect codes to evade export taxes.

If there is insufficient basis to conclude on the commodity code, samples should be taken for analysis/appraisal to determine the nature of the goods as a basis for determining the code according to regulations.