THE MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
Hanoi, June 08, 2022
On promulgation of the Vietnamese import, export nomenclature
Pursuant to the Customs Law dated June 23, 2014;
Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement the Customs Law regarding customs procedures and customs inspection, supervision and control;
Pursuant to the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018, amending and supplementing a number of the articles of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015;
Pursuant to the ASEAN Customs Agreement signed on March 30, 2012 in Cambodia;
Pursuant to the Decision No. 49/QD-CTN dated March 06, 1998, of the President of the Socialist Republic of Vietnam on Vietnam's participation in the International Convention on Harmonized Commodity Description and Coding System of the World Customs Organization (HS Convention);
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In the implementation of the Government's Resolution No. 29/NQ-CP dated March 08, 2022, approving the ASEAN Harmonized Tariff Nomenclature 2022;
At the request of the Director General of Customs;
The Minister of Finance promulgates the Vietnamese import, export nomenclature.
Article 1. The Vietnamese import, export nomenclature to this Circular includes two (2) Appendices:
Appendix I - The Vietnamese import, export nomenclature
Appendix II - Six (6) general rules explaining the classification of goods in the Vietnamese import, export nomenclature based on the International Convention on Harmonized Commodity Description and Coding System of the World Customs Organization.
Article 2. Subjects of application
1. Organizations and individuals that import or export goods.
2. Organizations and individuals that have rights and obligations related to the import, export of goods.
3. Customs offices and customs officers.
4. Other state agencies involved in the coordination of state management of customs and management of imports and exports.
Article 3. Application rules
The Vietnamese import, export nomenclature shall be used to:
1. Formulate import and export tariffs;
2. Compile lists of goods to serve the state management according to the Government’s regulations and Clause 4 Article 26 of the Customs Law;
3. Make state statistics on imports and exports;
4. Serving the state management of goods import and export and other fields.
Article 4. Implementation organization
1. This Circular takes effect from December 01, 2022.
2. This Circular replaces the Minister of Finance’s Circular No. 65/2017/TT-BTC dated June 27, 2017, on promulgating the List of Vietnam’s imports and exports and the Minister of Finance’s Circular No. 09/2019/TT-BTC, dated February 15, 2019, on amendments to some contents specified in appendices of the Minister of Finance’s Circular No. 65/2017/TT-BTC dated June 27, 2017, on Vietnam’s nomenclature of exports and imports.
3. In the course of implementation, if relevant documents cited in this Circular are amended, supplemented or replaced, the new ones shall prevail./.
For the Minister
The Deputy Minister
Vu Thi Mai
* All Appendices are not translated herein.