Chương 2 Nghị định 06/2003/NĐ-CP: Danh mục hàng hoá xuất khẩu, nhập khẩu việt nam và phân loại hàng hoá xuất khẩu, nhập khẩu

Chapter II

VIETNAM’S LIST OF IMPORT AND EXPORT GOODS, CLASSIFICATION OF IMPORT AND EXPORT GOODS

Article 3.- Vietnam’s List of Import and Export Goods

1. Vietnam’s List of Import and Export Goods is made on the basis of fully applying the Harmonized System and composed of:

a/ The general rules and compulsory annotations;

b/ List of goods specified by 8 (eight)-digit code; calculation units and enclosed explanation contents, of which:

- The first 6 (six) digits comply with the HS List;

- The next digits are the national-level specified codes, which are extended at the State’s management request.

2. The Ministry of Finance shall promulgate Vietnam’s List of Import and Export Goods.

3. Vietnam’s List of Import and Export Goods is used to:

a/ Make the Tariff on import and export goods;

b/ Classify import and export goods as well as other goods related to import and export activities;

c/ Make State statistics on import and export goods;

d/ Serve the work of State management over import and export goods in the trade field and other fields.

Article 4.- Application of international treaties

In cases where an treaty which the Socialist Republic of Vietnam has signed or acceded to contains the provisions different from Vietnam’s List of Import and Export Goods, the provisions of such treaty shall apply.

Article 5.- Classification of import and export goods

1. The classification of import and export goods must be based on Vietnam’s List of Import and Export Goods prescribed in Articles 3 and 4 of this Decree; the regulations related to the classification of import and export goods, which are promulgated by the competent State agencies, as well as dossiers, technical documents and other information related to the to be-classified import and export goods.

2. If, after the goods have been classified according to the provisions of Clause 1 of this Article, the appellations, descriptions and numeral codes of import and export goods have not yet been determined, goods samples must be taken for analysis and assessment in service of classification.

The sampling, analysis and assessment of import and export goods shall comply with the provisions of Article 9 of the Government’s Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding customs procedures, customs inspection and supervision regimes.

3. The classification of import and export goods shall be conducted before the import or export of goods, in the course of customs procedure completion and post-customs clearance inspection.