Exported wooden pallets need to prove legitimacy
Source: Internet |
Answering the concerns of Da Nang Customs Department about procedures for export shipments of wood pallets, Customs Control and Supervision Department (General Department of Customs) said, according to Explanatory Note HS Chapter 44 guidance, removable wooden pallets, all the details, the distribution, components and accessories... constitute the finished product and will be classified as the finished product. In case the wood items are not in sets, it will be classified as a specific product.
Accordingly, enterprises doing Customs procedures for exporting wooden pallets at Customs Branch need to based on specific records, the actual goods and guidelines in order to apply HS codes for shipment.
For Customs records, Clause 1, Article 8 of Circular 04/2015 / TT-BNN of the Ministry of Agriculture and Rural Development, stated clearly: Timber and wood processing products are exported only when they have legal records under current provisions of law.
Therefore, in Customs records, under the provisions of Article 16 of Circular 38/2015 / TT-BTC, enterprises must lodge a legal forest products profile under current regulations which are stipulated in Circular 01 / 2012 / TT-BNN and Circular No. 40/2015 / TT-BNN and check the source of forest products.
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