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.
Related News
Checking and reviewing the classification of exported copper
09:37 | 10/10/2024 Regulations
Vietnam Customs proactively participate in negotiation and develop AHTN Nomenclature
10:02 | 13/06/2024 Customs
Ministry of Agriculture cuts more than 80 commodity streams subject to specialized inspection
14:42 | 04/03/2024 Customs
The WCO officially presents its new mobile app during the WCO Technology Conference in Vietnam
09:44 | 16/10/2023 World Customs
Latest News
New regulations on procurement, exploitation, and leasing of public assets
09:17 | 15/12/2024 Regulations
Actively listening to the voice of the business community
09:39 | 12/12/2024 Customs
Step up negotiations on customs commitments within the FTA framework
09:44 | 08/12/2024 Regulations
Proposal to amend regulations on goods circulation
13:45 | 06/12/2024 Regulations
More News
Review of VAT exemptions for imported machinery and equipment
10:31 | 05/12/2024 Regulations
Customs tightens oversight on e-commerce imports
13:39 | 04/12/2024 Regulations
Bringing practical experience into customs management policy
13:48 | 03/12/2024 Regulations
Businesses anticipate new policies on customs procedures and supervision
15:41 | 29/11/2024 Regulations
Do exported foods need iodine supplementation?
11:06 | 29/11/2024 Regulations
Amendments to the Value-Added Tax Law passed: Fertilizers to be taxed at 5%
13:43 | 28/11/2024 Regulations
Proposal to change the application time of new regulations on construction materials import
08:52 | 26/11/2024 Regulations
Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025
09:00 | 24/11/2024 Regulations
Hanoi Customs resolves tax policy queries for enterprises
09:26 | 22/11/2024 Regulations
Your care
New regulations on procurement, exploitation, and leasing of public assets
09:17 | 15/12/2024 Regulations
Actively listening to the voice of the business community
09:39 | 12/12/2024 Customs
Step up negotiations on customs commitments within the FTA framework
09:44 | 08/12/2024 Regulations
Proposal to amend regulations on goods circulation
13:45 | 06/12/2024 Regulations
Review of VAT exemptions for imported machinery and equipment
10:31 | 05/12/2024 Regulations