Customs will work with enterprises on the classification of “wheel-mounted crane”

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According to Trinh Mac Linh, earlier, the GDC has issued some official letters to reply to the enterprises about the classification of “wheel-mounted crane” and "crane truck", which clarifies that the goods classification is based on the composition of that goods.

The General Department of Customs has exchanged with the Registry Department of the Ministry of Transportation. According to the Official Letter 5468 / ĐKVN-VAQ dated August 29th, 2018, by the Registry Department, the wheel-mounted crane with 2 separated cabins (one cabin for operating the movement of the vehicle and one cabin for operating the crane) has the same structure as crane lorries and is suitable for classification into the code 8705.10.00 "Crane lorries", not suitable for classification as machinery into the code 8426.41.00.

Thus, the opinion of the Register Department is consistent with the written guidance issued by the GDC (2383/TCHQ-TXNK dated May 3rd, 2018; 552 / TCHQ-TXNK dated January 26th, 2018, and 4462 / TCHQ-GSQL dated September 22nd, 2006).

Regarding the reflection of some enterprises to the content that the Ministry of Transportation and General Department of Customs is not consistent in the goods classification because all the imported cranes to date have been identified as wheel-mounted crane by the Registry Department, the representative of the Import and Export Duties Department said that the goods classification by the Ministry of Transportation is for specialized management. The goods classification by GDC is to identify the goods code (under the Vietnamese List of Imports and Exports) and is the basis for tax calculation and implementation of goods management policies under the Customs Law.

In the Official Letter No. 552 / TCHQ-TXNK dated January 26th, 2018, and 2383 / TCHQ-TXNK dated May 3rd, 2018, the General Department of Customs recognized the items considered as wheel-mounted crane according to TCVN 7772: 2007. However, these wheel-mounted cranes are suitable for being classified into Heading 87.05, code 8705.10.00 “Crane lorries” in the Vietnamese List of Imports and Exports. The classification according to TCVN and Vietnamese List of Imports and Exports is separate and has different scopes and criteria.

However, in Appendix II attached to Circular No. 13/2015 / TT-BGTVT dated April 21st, 2015, of the Ministry of Transportation on announcing the List of imported goods subject to specialized management, all types of “wheel-mounted cranes” are currently applying code 8426.41.00. The determination of such codes is inconsistent with the principle of goods classification according to Vietnam’s List of Imports and Exports. The General Department of Customs has discussed with the Ministry of Transportation on this issue, accordingly, the Ministry of Transportation has amended the circulars in line with Vietnam’s List of Imports and Exports

With regard to the opinions of enterprises related to the fact that a commodity at different points of time is guided for different classification and code application, the General Department of Customs analyzed that since 2006, the General Department of Customs has issued Official Letter 4462 / TCHQ-GSQL on September 22nd to classify similar goods into Heading 8705.10.00, besides this Letter, there are no other guiding letters. In Official Letter No. 552 / TCHQ-TXNK dated January 26th, 2018, and No. 2383 / TCHQ-TXNK dated May 3rd, 2018, the classification is not different from the previous guidance and only clarifies the scope of Heading 84.26 and items that meet the scope of Heading 84.26.

Also in Official Letter No. 2383 / TCHQ-TXNK dated May 3rd, 2018, the General Department of Customs clarified the differences in the classification scope according to TCVN and Vietnam’s List of Imports and Exports and the goods classification by the General Department of Customs shall be based on the technical information and documents of the goods for determination of name and code according to Vietnam’s List of Imports and Exports and is consistent with the detailed notes of HS List of the World Customs Organization.

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However, in order for enterprises to better understand the classification of this item, on October 18th, 2018, the General Department of Customs will hold a meeting with the importers for an exchange about this item, and to directly listen to their comments for further analysis of this item’s classification. Thereby, the General Department of Customs will propose to the Ministry of Finance to remove problems for enterprises, Mr. Trinh Mac Linh said.