Chương 1 Nghị định 06/2003/NĐ-CP: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Regulation scope and implementation subjects

1. This Decree prescribes the classification of import and export goods as well as other goods related to import and export activities.

2. Subjects liable to implement this Decree include:

a/ Organizations and individuals that import and/or export goods;

b/ State management agencies engaged in the fields of customs, tax, statistics and trade as well as other State management fields related to goods import and export activities.

Article 2.- Interpretation of terms

In this Decree, the following terms are construed as follows:

1. "Classification of import and export goods" means the determination and categorization of goods into a definite numeral code under the Harmonized Commodity Description and Coding System, Vietnam’s List of Import and Export Goods and other relevant law provisions, based on the appellations and description of characteristics, composition, structure, utility, packaging modes and other characteristics of goods.

2. The "International Convention on the Harmonized Commodity Description and Coding System" means the Convention on the "Harmonized Commodity Description and Coding System", hereafter called the HS Convention for short, passed by the Customs Cooperation Council, now the World Customs Organization (WCO), on June 14, 1983 in Brussels, the Kingdom of Belgium.

3. The "Harmonized Commodity Description and Coding System", hereinafter called the Harmonized System for short (abbreviated to HS), means the system composed of the general rules, compulsory annotations and list of commodity Headings (4-digit code), and Sub-headings (6-digit code), which are systematically categorized corresponding to the appellations, descriptions and numeral codes of goods.

The List of commodity Headings and Sub-headings of the Harmonized System is hereinafter called the HS List for short.

4. "General rules" mean the 6 (six) general rules used to explain the Harmonized System, aiming to classify goods into a definite Heading or Sub-heading.

5. "Compulsory annotations" mean the contents of explanation of Sections, Chapters and Sub-headings, which are attached at the beginnings of Sections or Chapters of the HS List.