Implement to take sample for analysis when suspecting declaration

Customs officer at Assessment Department analyzed a sample of goods. Photo: Mạnh Hùng

This is a direction of General Department of Customs to answer the question of HCMC Customs Department in determining HS code of exported aluminum ingot.

According to the analysis of General Department of Customs, Clause 1, Article 3 of Circular No. 14/2015 / TT-BTC of the Ministry of Finance stipulates: “In the case that customs authorities have not enough evident to determine accurately the goods classification, they will conduct analysis to classify the goods. "

In addition, at Point 4 of Official Letter 11314 / TCHQ-TXNK dated 1/12/2016, the General Department of Customs has also provided detailed guidance: in the case that declared goods items are in the Non-sampling catalog for analysis but it is suspected of having inaccurate declaration or cheating, the units will be carrying out customs procedures as for goods not included in the Non-sampling catalog for analysis.

Accordingly, for difficulties in determining HS code of exported aluminum ingot items, the General Department of Customs requests that the HCMC Customs Department to take samples for analysis of that items and do self-classification base on the analysis results of the Customs Inspection Department.