Circular No. 17/2021/TT-BTC amending the Circular No. 14/2015/TT-BTC

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015, guiding classification, analysis for classification, and analysis for quality inspection and food safety inspection of imports and exports^[1]

Pursuant to June 23, 2014 Law No. 54/2014/QH13 on Customs;

Pursuant to June 13, 2019 Law No. 38/2019/QH14 on Tax Administration;

Pursuant to April 6, 2016 Law No. 107/2016/QH13 on Import Duty and Export Duty;

Pursuant to June 14, 2005 Commercial Law No. 36/2005/QH11;

Pursuant to November 21, 2007 Law No. 05/2007/QH12 on Product and Goods Quality;

Pursuant to June 17, 2010 Law No. 55/2010/QH12 on Food Safety;

Pursuant to November 11, 2011 Law No. 02/2011/QH13 on Complaints;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control; and the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP;

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 20/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding provision of commercial assessment services;

Pursuant to the Government’s Decree No. 120/2011/ND-CP of December 16, 2011, amending and supplementing administrative procedures provided in a number of the Government’s Decrees detailing the Commercial Law; and the Government’s Decree No. 125/2014/ND-CP of December 29, 2014, amending and supplementing the provisions on commercial assessment services of Decree No. 120/2011/ND-CP of December 16, 2011, and Decree No. 20/2006/ND-CP of February 20, 2006;

Pursuant to the Government’s Decree No. 132/2008/ND-CP of December 31, 2008, detailing a number of articles of the Law on Product and Goods Quality; and the Government’s Decree No. 74/2018/ND-CP of May 15, 2018, amending and supplementing a number of articles of Decree No. 132/2008/ND-CP;

Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration;

In furtherance of Decision No. 49/QD-CTN of March 6, 1998, of the President of the Socialist Republic of Vietnam, on Vietnam’s accession to the International Convention on the Harmonized Commodity Description and Coding System;

In furtherance of the Protocol Governing the Implementation of the ASEAN Harmonized Tariff Nomenclature (AHTN);

At the proposal of the General Director of Customs,

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Minister of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015, guiding classification, analysis for classification, and analysis for quality inspection and food safety inspection of imports and exports.

Article 1. To amend and supplement a number of articles of the Minister of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015, guiding classification, analysis for classification, and analysis for quality inspection and food safety inspection of imports and exports:

1. To amend and supplement Clause 2, Article 6 as follows:

“Article 6. Classification and application of duty rates in some special cases

2. In case of any difference in goods description in Vietnam’s List of Imports and Exports and goods description according to the HS List or AHTN List, the latter shall be directly applied to classification and classification guidance on the principle that treaties to which Vietnam is a contracting party prevail.”

2. To amend and supplement Article 9 as follows:

“Article 9. Dossiers of request for analysis for classification

A customs office requesting goods analysis shall make and send a dossier of request for analysis which must comprise:

1. A written request for analysis of imports or exports which is concurrently used as a written record of goods sampling (made according to Form No. 05/PYCPT/2021 provided together with this Circular), which shall be made for each goods item. 

2. A sheet stating serial numbers and dates of documents included in customs dossiers related to goods samples.

3. Goods samples requested for analysis.

4. Technical documents of goods. In case of unavailability of technical documents, the customs office that has sent the dossier shall clearly state reasons for such unavailability in Section 12 of Form No. 05/PYCPT/2021, on written request for imports or exports analysis used concurrently as written record of goods sampling, provided together with this Circular.”

3. To amend and supplement Clause 1, Article 10 as follows:

“Article 10. Samples of imports and exports for analysis for classification

1. Sampling

a/ Samples of imports and exports shall be taken for analysis under Clause 14, Article 1 of Decree No. 59/2018/ND-CP of April 20, 2018, based on written requests for analysis of imports or exports used concurrently as written records of goods sampling (made according to Form No. 05/PYCPT/2021 provided together with this Circular). Samples shall be taken from the shipments requiring analysis and must be representative and sufficient in terms of quantity and volume for assessment or settlement of complaints. Samples shall be taken in the presence of representatives of customs declarants. The goods sampling record shall be signed for certification by involved parties and samples shall be sealed up separately. The delivery of samples shall be recorded in writing with signatures of involved parties.

In case samples are taken in the absence of concerned customs declarants, customs offices shall take samples in the witness of state agencies in border gates and representatives of transport businesses and port, warehouse and storage yard businesses who shall sign goods sampling records for certification.

b/ Number of samples: 2.

In case a customs declarant imports only 1 goods sample, the sampling is not required.

c/ Delivery and receipt of samples: Customs offices that request analysis shall hand-deliver samples or send them by post.

Samples are legally valid only when their seals remain unbroken.”

4. To amend and supplement Article 11 as follows:

“Article 11. Notification of classification results, notification of analysis results enclosed with commodity headings

1. Within 5 working days, or 20 working days in case the analysis period depends on the time required by the technical process for analysis or for complicated commodity samples, after receiving a complete dossier and sufficient samples for analysis, the Director of the Customs Department of Goods Verification shall issue a notice of goods classification results (made according to Form No. 08/TBKQPL/2021 provided together with this Circular).

2. For goods samples with analysis results satisfying criteria a and c or criteria b and c below, heads of Customs Branches of Goods Verification shall issue a notice of analysis results enclosed with goods headings (made according to Form No. 10/TBKQPL/2021 provided together with this Circular) within 5 working days, or 10 working days in case the analysis period depends on the time required by the technical process for analysis or for complicated goods samples, after receiving a complete dossier and sufficient samples for analysis:

a/ Goods name: The goods name stated in a notice of analysis results according to the criteria under Vietnam’s List of Imports and Exports is identical with that stated in the section “Name by structure, use” in a notice of classification results issued earlier by the General Director of the General Department of Vietnam Customs or Director of the Customs Department of Goods Verification.

b/ Goods nature: The type, composition and use of goods stated in a notice of analysis results are identical with those stated in a notice of classification results issued earlier by the General Director of the General Department of Vietnam Customs or Director of the Customs Department of Goods Verification.

c/ Goods heading is that stated in a notice of classification results issued earlier by the General Director of the General Department of Vietnam Customs or Director of the Customs Department of Goods Verification.

3. In case a customs office sends samples to an assessment organization for assessment, within 5 working days, or 8 working days for complicated commodity samples requiring more time, after receiving goods assessment results, the Director of the Customs Department of Goods Verification shall issue a notice of commodity classification results (according to Form No. 08/TBKQPL/2021 provided together with this Circular).

For goods samples with assessment results falling into a case specified in Clause 2 of this Article, the time limit for issuance of a notice of analysis results enclosed with goods headings is 5 working days after receiving goods assessment results.

4. Notification of classification results or notification of analysis results enclosed with goods headings serves as a basis for determination of duty rates and implementation of goods management policies; and shall be updated to databases of customs offices and publicized on the website of the General Department of Vietnam Customs.

5. A customs declarant that disagrees with a notice of goods classification results or notice of analysis results enclosed with goods headings may file a complaint in accordance with the Law on Complaints or solicit assessment under Article 30 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015.”

5. To amend and supplement Clause 4, Article 13 as follows:

“Article 13. Analysis for quality inspection and food safety inspection

4. The Director of the Customs Department of Goods Verification shall issue a notice of quality inspection and food safety inspection results (according to Form No. 09/TBKQKT-CL-ATTP/2021 provided together with this Circular) within a time limit specified by the law on quality inspection and food safety inspection.”

6. To amend and supplement Clauses 3 and 4, and Point b, Clause 5, Article 14 as follows:

“Article 14. Information sources for building the database on lists of imports and exports

3. The List of goods banned from import or export, List of commodities imported and exported under permits or conditions, and List of imports and exports subject to specialized management under the Government’s Decree No. 69/2018/ND-CP of May 15, 2018;

4. Documents guiding goods classification of the Ministry of Finance and General Department of Vietnam Customs;

5. Other information sources from:

b/ Notices of classification results of the General Director of the General Department of Vietnam Customs, notices of classification results of the Director of the Customs Department of Goods Verification, and notices of analysis results enclosed with goods headings issued by heads of Customs Branches of Goods Verification.”

7. To change and add a number of forms provided in the Appendix to Circular No. 14/2015/TT-BTC of January 30, 2015, as follows:

a/ To change Form No. 05/PYCPT/2015 into Form No. 05/PYCPT/2021 provided together with this Circular.

b/ To change Form No. 08/TBKQPL/2015 into Form No. 08/TBKQPL/2021 provided together with this Circular.

c/ To change Form No. 09/TBKQKT-CL-ATTP/2015 into Form No. 09/TBKQKT-CL-ATTP/2021 provided together with this Circular.

d/ To add Form No.10/TBKQPTPL/2021 together with this Circular.

Article 2. Effect

1. This Circular takes effect on April 12, 2021.

2. In the course of implementation of this Circular, in case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents will apply.-

For the Minister of Finance
Deputy Minister
VU THI MAI

* The forms provided together with this Circular are not translated.