Decree No. 06/2003/ND-CP dated January 22, 2003 of the Government prescribing the classification of import and export goods

DECREE

PRESCRIBING THE CLASSIFICATION OF IMPORT AND EXPORT GOODS

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the June 29, 2001 Customs Law;

Pursuant to March 6, 1998 Decision No. 49/QD-CTN of the President of the Socialist Republic of Vietnam;

At the proposal of the Minister of Finance,

DECREES:

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.

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.

Chapter III

RIGHTS AND OBLIGATIONS OF THE CUSTOMS DECLARERS; RESPONSIBILITIES AND POWERS OF THE STATE AGENCIES IN THE CLASSIFICATION OF IMPORT AND EXPORT GOODS

Article 6.- Rights and obligations of the customs declarers

1. Rights of the customs declarers:

a/ To request the consideration or taking of goods samples under the supervision by customs officers before the customs procedures are carried out for the classification of import and export goods;

b/ To lodge complaints on the results of classification of import and export goods according to the provisions of Article 9 of this Decree.

2. Obligations of the customs declarers:

a/ To provide dossiers, documents and information related to import and export goods in service of classification and determination of numeral codes of goods; to provide goods samples for analysis and assessment at the request of the customs offices;

b/ To accurately declare the appellations, descriptions and numeral codes of import and export goods on the customs declarations and be answerable before law for the accuracy of the declared contents.

Article 7.- Responsibilities and powers of the Ministry of Finance

1. To assume the prime responsibility and coordinate with the concerned agencies in making and promulgating Vietnam’s List of Import and Export Goods;

2. To direct and organize the uniform classification of import and export goods according to the provisions of this Decree;

3. To act as the Vietnamese Government’s main body which shall exercise the rights and fulfil the obligations of Vietnam in the participation in the HS Convention and classify goods according to the HS.

Article 8.- Responsibilities of the concerned ministries and branches

The ministries, the ministerial-level agencies and the agencies attached to the Government shall, within the scope of their respective functions and powers, when promulgating regulations or considering and settling problems related to import and export goods, have to strictly comply with the provisions of this Decree; and coordinate with the Ministry of Finance in implementing the HS Convention and making Vietnam’s List of Import and Export Goods.

Chapter IV

COMPLAINTS, SETTLEMENT OF COMPLAINTS AND HANDLING OF VIOLATIONS

Article 9.- Complaints and settlement of complaints

1. The customs declarers, if having grounds to believe that the classification of import and export goods conducted by the customs offices fails to comply with the provisions of this Decree, may lodge complaints with the persons competent to settle complaints for the first time under the customs offices which directly carry out customs procedures and classify import and export goods. Pending the settlement, the customs declarers must still abide by the customs offices’ decisions on the classification of import and export goods.

2. In cases where the customs declarers do not agree with the complaint-settling decisions of the persons competent to settle complaints prescribed in Clause 1 of this Article, or if past the prescribed time limit, the complaints have not yet been settled, they may lodge complaints to the next persons competent to settle complaints, or initiate lawsuits at court according to law provisions.

3. The procedures and statute of limitations of complaints; time limit, procedures and competence for settlement of complaints shall comply with law provisions on complaints and other relevant law provisions.

Article 10.- Handling of violations

Organizations or individuals that violate the provisions of this Decree shall, depending on the nature and seriousness of their violations, be administratively sanctioned, disciplined or examined for penal liability according to law provisions.

Chapter V

IMPLEMENTATION PROVISIONS

Article 11.- This Decree takes effect 15 days after its publication on the Official Gazette.

Before July 1, 2003, the Ministry of Finance shall promulgate Vietnam’s List of Import and Export Goods. Pending the promulgation of Vietnam’s List of Import and Export Goods by the Ministry of Finance, the current List shall still apply.

Article 12.- The Ministry of Finance shall guide the implementation of this Decree.

The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.