Circular No. 14/2015/TT-BTC

CIRCULAR

GUIDING THE CLASSIFICATION OF GOODS AND ANALYSIS FOR THE CLASSIFICATION OF GOODS; ANALYSIS FOR QUALITY INSPECTION AND FOOD SAFETY INSPECTION IN RESPECT OF EXPORTS AND IMPORTS

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

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 of 2012;

Pursuant to the Law on Export Duty and Import Duty No. 45/2005/QH11 dated June 14, 2005;

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

Pursuant to the Law on Product and Goods Quality No. 55/2007/QH12 dated November 21, 2007;

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

Pursuant to the Government's Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and providing measures for the implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control;

Pursuant to the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 detailing the implementation of a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 91/2014/NĐ-CP dated October 1, 2014 amending and supplementing a number of articles of the Decrees on taxes;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing the implementation of a number of articles of the Law on Export Duty and Import Duty;

Pursuant to the Government's Decree No. 20/2006/NĐ-CP dated February 20, 2006 detailing the Commercial Law regarding commercial assessment service business;

Pursuant to the Government's Decree No. 132/2008/NĐ-CP dated December 31, 2008 detailing the implementation of a number of articles of the Law on Product and Goods Quality;

Pursuant to the Government's Decree No. 38/2012/NĐ-CP dated April 25, 2012 detailing the implementation of a number of articles of the Law on Food Safety;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, powers and organisational structure of the Ministry of Finance;

In implementation of Decision No. 49/QĐ-CTN dated 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 implementation of the Protocol Governing the Implementation of the ASEAN Harmonised Tariff Nomenclature;

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance promulgates this Circular to guide the classification of goods and analysis for the classification of goods; analysis for quality inspection; and food safety inspection in respect of exports and imports as follows:

Section 1. GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Circular guides the classification of goods, the use of analysis results for the classification of goods, and the use of analysis results for quality inspection and food safety inspection in respect of exports and imports;

2. Customs declarants, the customs authority, customs officers and other organisations and individuals, when performing work related to the classification of goods and to the conduct of quality inspection and food safety inspection of exports and imports, are subject to this Circular.

Article 2. Interpretation of terms

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

1. The International Convention on the Harmonized Commodity Description and Coding System (hereinafter referred to as the HS Convention) means the Convention on the “Harmonized Commodity Description and Coding System” adopted on June 14, 1983 in Brussels, the Kingdom of Belgium, by the Customs Co-operation Council, now known as the World Customs Organization (WCO).

2. The Harmonized Commodity Description and Coding System of the World Customs Organization (hereinafter referred to as the HS System) means the system comprising a nomenclature of headings and subheadings together with their related codes, the legal notes to Sections, Chapters and Subheadings, and the General Rules.

3. The Harmonized Commodity Description and Coding Nomenclature of the World Customs Organization (hereinafter referred to as the HS Nomenclature) means the list of headings (4-digit codes) and subheadings (6-digit codes) and the legal notes to Sections, Chapters and Subheadings, systematically arranged in correspondence with the names, descriptions and codes of goods.

4. General Rules means the general rules for the interpretation of the HS System for the purpose of classifying goods under a particular heading or subheading.

5. Legal notes means the contents explaining the sections, chapters and subheadings which are attached at the beginning of the Sections and Chapters of the HS Nomenclature.

6. The ASEAN Harmonised Tariff Nomenclature (hereinafter referred to as the AHTN Nomenclature) means the list of goods of the ASEAN countries, which is developed on the basis of the HS System of the World Customs Organization.

7. Analysis of goods means the analysis by the specialised professional units of the customs authority of samples of exports and imports, using machinery and technical equipment, in order to determine:

a) The composition, structure, physical and chemical properties and utility, serving as the basis for the classification of goods under Vietnam's List of Exports and Imports;

b) The quality standards of goods according to the national standards issued by State management agencies or according to international standards, for the purpose of specialised inspection (quality inspection, food safety inspection), serving as the basis for deciding on customs clearance of the goods.

8. Assessment of goods means the requisition by the customs authority of assessment at assessment organisations in accordance with law in order to analyse and determine the structure, composition, physical and chemical properties and utility of goods at the request of the customs authority, for the purpose of determining the names of the goods and applying the commodity codes to the exports and imports.

Article 3. Analysis for the classification of goods

1. Where the customs authority has insufficient grounds to determine the accuracy of the classification of goods made by the customs declarant, it shall carry out analysis for the classification of the goods.

2. Where the customs authority does not have adequate conditions to carry out the analysis of goods, it shall use the assessment services of assessment organisations in accordance with the law on commercial assessment services as the basis for implementation.

3. For the purpose of classifying goods, the customs declarant may use the goods assessment services of assessment organisations in accordance with law, or the database on Vietnam's List of Exports and Imports, to determine information on the composition, physical and chemical properties, features and utility of the exports and imports.

Section 2. CLASSIFICATION OF GOODS

Article 4. Principles for the classification of goods

1. An article shall have only one single code under Vietnam's List of Exports and Imports.

2. The classification of exports and imports must comply with:

a) Article 26 of the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

b) Article 16 of the Government's Decree No. 08/2015/NĐ-CP dated January 15, 2015 detailing and providing measures for the implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control;

c) The guidance provided in this Circular.

Article 5. Use of classification results

1. The results of the classification of goods shall be used to apply the goods management policy on the basis of implementing the provisions on the conditions, procedures and dossiers applicable under the List of Goods Banned from Export or Suspended from Export; the List of Goods Banned from Import or Suspended from Import; the List of Exports and Imports subject to licensing by competent State agencies; and the List of Goods Subject to Specialised Inspection, that are in effect at the time of registration of the customs declaration.

2. The results of the classification of goods shall be used to apply the duty rate to an article on the basis of implementing the provisions of the tariff schedules applicable to exports and imports that are in effect at the time of registration of the customs declaration, and the conditions, procedures and dossiers for the application of the duty rates prescribed in the legal documents on duties and taxes in respect of exports and imports.

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

1. Where the classification of goods is carried out under Article 4 of this Circular but a single code under Vietnam's List of Exports and Imports has not yet been determined, the following documents shall be used:

a) The Explanatory Notes to the HS Nomenclature;

b) The WCO Compendium of Classification Opinions;

c) The Supplementary Explanatory Notes to the AHTN Nomenclature;

d) The database on Vietnam's List of Exports and Imports.

2. Where there is a difference between the description of goods in Vietnam's List of Exports and Imports and the description of goods under the HS Nomenclature, the description of goods under the HS Nomenclature shall be applied directly to guide the classification and to handle complaints, in accordance with the principle of applying the provisions of international treaties.

The General Department of Customs shall publish the documents referred to in Clauses 1 and 2 of this Article on the website of the General Department of Customs.

3. Where there are differing opinions on the classification of goods or the application of duty rates in the application of Vietnam's List of Exports and Imports or of specialised standards, the Ministry of Finance shall reach agreement with the relevant specialised management Ministries for handling.

4. Where the Director General of the General Department of Customs, the Minister of Finance or the heads of other concerned agencies issue documents amending or guiding classification which affect the customs declaration of codes and duty rates and the efficiency of the production and business activities of customs declarants and taxpayers, the classification of goods and the application of duty rates shall be carried out from the date on which the document amending the classification guidance takes legal effect as prescribed.

Article 7. Classification of combined machines or machine assemblies falling under Chapter 84, Chapter 85 and Chapter 90 of Vietnam's List of Exports and Imports

1. A customs declarant importing a combined machine (comprising two or more machines) or a machine assembly falling under Chapter 84, Chapter 85 and Chapter 90 of Vietnam's List of Exports and Imports may choose to classify it in accordance with Legal Notes 3, 4 and 5 to Section XVI of Vietnam's List of Exports and Imports, or to classify each machine and item of equipment separately.

2. Where a combined machine or machine assembly is classified in accordance with Notes 3, 4 and 5 to Section XVI of Vietnam's List of Exports and Imports, regardless of whether such machines are imported from multiple sources, in the same shipment or in multiple shipments, and whether the procedures are carried out at one or at several different border gates, the customs declarant and the customs authority shall comply with the guidance in Clauses 3 and 4 below.

3. Procedures to be carried out by the customs declarant:

a) The customs declarant shall register the List of Machinery and Equipment, hereinafter referred to as the List, by electronic means (using Form No. 01/ĐKDMTB/2015, the Appendix issued together with this Circular), together with 01 deduction monitoring sheet (using Form No. 02/PTDTL-DMTB/2015, the Appendix issued together with this Circular), before importing the first shipment, at the most convenient Sub-department of Customs.

b) Where the List has been registered but the customs declarant needs to amend or supplement it, the customs declarant shall submit the amended and supplemented List and deduction monitoring sheet to the Sub-department of Customs where the List was registered, before the time of the first importation of the goods or before the time of importation of the machinery and equipment for the next shipment in respect of which the List is amended or supplemented.

c) Where the List and the deduction monitoring sheet are lost, the customs declarant shall send a written request to the customs authority where the List was first registered for re-issuance of the List; and shall prepare a new deduction monitoring sheet in which it self-declares and takes responsibility before the law for the declaration numbers and the quantity of machinery and equipment in the List that have already been imported, and send it to the customs authority where the import procedures for the next shipment are carried out.

4. Procedures to be carried out by the customs authority:

a) Upon receipt of the List:

a.1) Immediately after the customs declarant registers the list under Point a of Clause 3 of this Article, the Sub-department of Customs where the customs declarant registers the List, which is at the same time the Sub-department of Customs carrying out the import procedures, shall be responsible for receiving it, opening a monitoring book and affixing its certification stamp on 02 copies of the import List and 01 copy of the deduction monitoring sheet (retaining 01 original of the List and handing over to the customs declarant 01 original of the List together with 01 original of the deduction monitoring sheet); and shall carry out the classification and the deduction under the guidance in Point b below.

Where the customs declarant carries out the import procedures at a Sub-department of Customs other than the Sub-department of Customs where the List was registered, the Sub-department of Customs where the import procedures are carried out shall receive the List together with the deduction monitoring sheet registered by the customs declarant; and shall carry out the classification and the deduction under the guidance in Point b below.

a.2) Where the customs declarant needs to change or supplement the List and the deduction monitoring sheet, the Sub-department of Customs where the customs declarant registered the List shall be responsible for examining, preparing a monitoring sheet and affixing its certification stamp on 02 copies of the List to be changed or supplemented and 01 copy of the deduction monitoring sheet to be changed or supplemented (retaining 01 original of the List and handing over to the customs declarant 01 original of the List together with 01 original of the deduction monitoring sheet for presentation to the customs authority where the import procedures for the goods are carried out, for implementation upon carrying out the customs procedures for the goods actually imported), as prescribed.

a.3) Where the customs declarant loses the List and the deduction monitoring sheet: on the basis of the customs declarant's request, the Sub-department of Customs where the customs declarant registered the List, which is at the same time the Sub-department of Customs carrying out the import procedures, shall conduct a specific examination and re-issue the List; and shall examine the self-declared contents of the new deduction monitoring sheet prepared by the customs declarant and compare them with the information in the customs system in order to certify in the deduction monitoring sheet the machinery and equipment that have not yet been imported.

Where the customs declarant carries out the import procedures at a Sub-department of Customs other than the Sub-department of Customs where the List was registered, the Sub-department of Customs where the import procedures for the next shipment are carried out shall receive the new deduction monitoring sheet prepared by the customs declarant and shall examine, compare and certify the deduction monitoring sheet in the same manner as guided for the Sub-department of Customs where the customs declarant registered the List and which is at the same time the Sub-department of Customs carrying out the import procedures.

b) Upon carrying out the import procedures: in addition to the customs procedures as prescribed, the customs authority shall, based on the customs dossier and by comparison with the deduction monitoring sheet, make the deduction of the machinery and equipment actually imported by the customs declarant and sign for certification as prescribed. 01 photocopy of the List and of the deduction monitoring sheet on which the deduction has been made shall be retained in the customs dossier.

Upon exhaustion of the quantity of imported goods recorded in the deduction monitoring sheet, the head of the Sub-department of Customs where the final procedures are carried out shall certify “all goods under List No. .... have been imported” on the original of the customs declarant's deduction monitoring sheet, retain 01 photocopy, issue 01 photocopy to the customs declarant, and send the original to the Sub-department of Customs which issued the deduction monitoring sheet in order to carry out the inspection of the goods already granted customs clearance as prescribed.

Where the Sub-department of Customs receiving the registration of the list is at the same time the Sub-department of Customs carrying out the import procedures for the machinery and equipment as stated in Point a.1 above, after the head of the Sub-department has certified the exhaustion of the quantity of imported goods in the deduction monitoring sheet, the Sub-department shall retain the original, issue 01 photocopy to the customs declarant, and transfer 01 photocopy of the deduction monitoring sheet together with the list registration dossier in order to carry out the inspection of the goods already granted customs clearance as prescribed.

5. Additional declaration (if any) shall be made in accordance with the regulations of the Ministry of Finance on customs procedures; customs inspection and supervision; export duty, import duty and tax administration in respect of exports and imports;

6. In cases of importation of synchronous or complete machinery and equipment in respect of which the principal machine was previously certified by a competent authority and the goods actually imported were classified according to the principal machine, the remaining part imported shall continue to be classified according to the principal machine.

Article 8. Classification of machinery and equipment in an unassembled or disassembled form

1. Goods being machinery and equipment in an unassembled or disassembled form, usually by reason of packing, preservation or transport requirements, shall be classified in accordance with Rule 2a of the 6 (six) General Rules for the interpretation of the HS System.

Where the goods are imported from multiple sources or in multiple shipments, with the procedures carried out at one or at several different border gates, the customs declarant and the customs authority shall comply with the guidance in Clauses 2 and 3 below.

2. Procedures to be carried out by the customs declarant:

a) The customs declarant shall register the List of separate parts and components of the machinery and equipment, hereinafter referred to as the List, by electronic means (using Form No. 03/DMTBĐKNK-TDTL/2015, the Appendix issued together with this Circular), together with 01 deduction monitoring sheet for the separate parts and components of the machinery and equipment (using Form No. 04/PTDTL-TBNC/2015, the Appendix issued together with this Circular), before importing the first shipment, with the most convenient Sub-department of Customs;

b) Where the List has been registered but the separate parts and components of the machinery and equipment need to be amended or supplemented, the customs declarant may amend and supplement them and submit the amended and supplemented List and deduction monitoring sheet to the Sub-department of Customs where the List was registered, before the time of the first importation or before the time of importation of the machinery and equipment for the next shipment in respect of which the List is amended or supplemented.

c) Where the List and the deduction monitoring sheet for the separate parts and components of the machinery and equipment are lost, the customs declarant shall proceed in the same manner as prescribed in Point c of Clause 3 of Article 7 of this Circular.

3. Procedures to be carried out by the customs authority:

a) Upon receipt of the List:

a.1) Immediately after the customs declarant registers the List and the deduction monitoring sheet, the Sub-department of Customs where the customs declarant registers the List, which is at the same time the Sub-department of Customs carrying out the import procedures, shall be responsible for receiving them, preparing a monitoring sheet and affixing its certification stamp on 02 copies of the List of imported goods and 01 copy of the deduction monitoring sheet (retaining 01 original of the List and handing over to the customs declarant 01 original of the List together with 01 original of the deduction monitoring sheet); and shall carry out the classification and the duty calculation under the guidance in Clause 1 of this Article and make the deduction upon carrying out the customs procedures for the goods actually imported under the guidance in Point b below.

Where the customs declarant carries out the import procedures at a Sub-department of Customs other than the Sub-department of Customs where the list was registered, the Sub-department of Customs where the import procedures are carried out shall receive 01 original of the List together with 01 original of the deduction monitoring sheet; and shall carry out the classification and the duty calculation under the guidance in Clause 1 of this Article and make the deduction under the guidance in Point b below.

a.2) Where the customs declarant needs to change or supplement the List and the deduction monitoring sheet for the separate parts and components of the machinery and equipment, the same procedures as prescribed in Point a.2 of Clause 4 of Article 7 of this Circular shall be followed.

a.3) Where the customs declarant loses the List and the deduction monitoring sheet for the separate parts and components of the machinery and equipment: the same procedures as prescribed in Point a.3 of Clause 4 of Article 7 of this Circular shall be followed.

b) Upon carrying out the import procedures: in addition to the customs procedures as prescribed, the customs authority shall, based on the customs dossier and by comparison with the deduction monitoring sheet, make the deduction of the separate parts and components actually imported by the customs declarant and sign for certification as prescribed. 01 photocopy of the List and of the deduction monitoring sheet on which the deduction has been made shall be retained in the customs dossier.

Upon exhaustion of the quantity of imported goods recorded in the deduction monitoring sheet, the head of the Sub-department of Customs where the final procedures are carried out shall certify “all goods under List No. ... have been imported” on the original of the customs declarant's deduction monitoring sheet and retain 01 photocopy, issue 01 photocopy to the customs declarant, and send the original to the Sub-department of Customs which issued the deduction monitoring sheet in order to carry out the inspection of the goods already granted customs clearance as prescribed.

Where the Sub-department of Customs receiving the registration of the List is also the Sub-department of Customs carrying out import procedures for the detached parts and components as referred to at Point a.1 above, after the leadership of the Sub-department has certified the exhaustion of the quantity of imported goods on the deduction monitoring sheet, the Sub-department shall keep the original, issue 01 copy to the customs declarant, and transfer 01 copy of the deduction monitoring sheet together with the list registration dossier for the inspection of cleared goods as prescribed.

4. Where additional declaration is made (if any), it shall comply with the regulations of the Ministry of Finance on customs procedures; customs inspection and supervision; export duty, import duty and tax administration of exported and imported goods.

Section 3. ANALYSIS AND ASSESSMENT FOR THE CLASSIFICATION OF GOODS; ANALYSIS FOR QUALITY INSPECTION AND FOOD SAFETY INSPECTION

Article 9. Dossier requesting analysis for classification

The customs authority making a request for the analysis of goods shall be responsible for compiling and sending the dossier requesting analysis; the dossier comprises:

1. The analysis request form cum record of goods sampling (using Form No. 05/PYCPT/2014 in the Appendix promulgated together with this Circular).

2. A sheet recording the numbers and dates of the documents and papers in the customs dossier relating to the goods sample.

3. The goods sample for which analysis is requested.

Article 10. Samples of exported and imported goods analysed for classification

1. Goods sampling

a) Exported and imported goods must be sampled for analysis in accordance with Clause 5 of Article 29 of Decree No. 08/2015/ND-CP of January 21, 2015. Sampling shall be conducted according to the analysis request form cum record of goods sampling (using Form No. 05/PYCPT/2015 in the Appendix promulgated together with this Circular). The sample shall be taken from the very consignment to be analysed and shall be representative; it must be sufficient in quantity and volume to serve the solicitation of assessment or the settlement of complaints. Sampling must be attended by a representative of the customs declarant. The sample must be signed for certification and sealed by the parties. Upon the handover of the sample, there must be a handover record signed for certification by the parties.

Where sampling is conducted in the absence of the customs declarant, the customs authority shall take the sample in the presence of the state agency in the border-gate area, a representative of the transport enterprise, or the port or warehouse and yard business enterprise, and the witnessing parties must sign for certification.

b) Number of samples: 02 samples.

Where a sufficient number of samples cannot be taken, 01 sample shall be taken and sent together with the catalogue and images of the sample.

Where the customs declarant imports only 01 sample, no sampling shall be conducted.

c) Delivery and receipt of samples: The customs authority making the request for analysis shall send the sample directly. Where the customs declarant requests to transfer the sample by itself, it shall be responsible for the integrity of the sample and the time of sending the sample.

A sample is legally valid only while its seal remains intact.

2. The customs declarant shall be responsible for presenting the goods for the customs authority to take samples for analysis.

3. Use of goods samples:

a) Analysis: the customs authority shall receive the sample (using Form No. 06/PTNYCPT/2015 in the Appendix promulgated together with this Circular) and conduct the analysis;

b) Sample retention: within 120 days from the date of issuance of the Notice of classification results, except for special goods such as goods liable to cause danger, goods that have deteriorated or goods that cannot be retained for the above period.

The retained sample shall be used where the customs declarant disagrees with the analysis result and requests the solicitation of assessment at organisations having such function as prescribed by law, or for the settlement of complaints.

c) Return of goods samples:

Where the customs declarant requests the return of the sample, the customs authority shall make a record on the return of the sample to the customs declarant (using Form No. 07/BBTLMHH/2015) and shall not be liable for the quality of the goods with respect to the returned samples, as they have been affected by the sample analysis process. Where a goods sample is returned while still within the sample retention period prescribed at Point b of Clause 3 of this Article and the customs declarant has accepted the analysis result, the customs declarant may not lodge a complaint about the analysis result.

d) Destruction of analysed goods samples:

The customs authority shall destroy a sample when the sample's retention period expires as prescribed; where the goods sample is liable to cause danger; or where the goods sample has deteriorated or can no longer be retained. The decision on sample destruction and the record of sample destruction shall be filed in accordance with the regulations on dossier retention.

4. The Director General of the General Department of Customs shall provide specific guidance on the technical process and documents for sampling and on decisions on sample destruction.

5. Where the customs authority sends a sample for the solicitation of assessment at assessment organisations, it shall compile the dossier and carry out the procedures for sending the sample for assessment in accordance with the law on commercial assessment services.

Article 11. Notice of classification results

1. Within not more than 05 working days, or, where the analysis time depends on the time required by the analysis technical process, not more than 20 working days from the date of receipt of a complete dossier and analysis sample, the Director General of the General Department of Customs shall issue a Notice of goods classification results (using Form No. 08/TBKQPL/2015 in the Appendix promulgated together with this Circular).

a) Where the analysis result of a goods sample satisfies the group of criteria a.1 and a.3 or the group of criteria a.2 and a.3 below, the time limit for notifying the analysis result together with the commodity code shall not exceed 05 working days, or, where the analysis time depends on the time required by the analysis technical process, not more than 10 working days from the date of receipt of a complete dossier and analysis sample:

a.1) Name of goods: The name of the goods concluded in the Notice of analysis results according to the criteria of Vietnam's List of Exports and Imports is identical to the conclusion in the section “Name by composition and use” in the Notice of classification results previously issued by the Director General of the General Department of Customs.

a.2) Nature of the goods: The type, composition and use of the goods stated in the notice of analysis results are identical to the type, composition and use of the goods stated in the Notice of classification results previously issued by the Director General of the General Department of Customs.

a.3) Commodity code: is the code stated in the Notice of classification results previously issued by the Director General of the General Department of Customs.

b) Where the analysis result of a goods sample does not fall into the case referred to at Point a above, the time limit for notifying the classification result shall comply with Clause 1 of this Article.

c) Where a dossier requesting analysis contains 02 or more goods samples, or where the goods sample is complicated and additional time is required, the time limit for analysis, classification and notification of the classification result to the customs declarant may be extended but shall not exceed 10 working days.

2. Where the customs authority sends a sample for the solicitation of assessment at assessment organisations, within not more than 05 working days, or, where the goods sample is complicated and additional time is required, not more than 08 working days from the date of receipt of the goods assessment result, the Director General of the General Department of Customs shall issue a Notice of goods classification results (using Form No. 08/TBKQPL/2015 in the Appendix promulgated together with this Circular).

For a goods sample whose assessment result falls within the scope prescribed at Point a of Clause 1 of this Article, the time limit for notifying the analysis result together with the commodity code shall not exceed 05 working days from the date of receipt of the goods assessment result.

3. The Notice of classification results of the Director General of the General Department of Customs shall serve as the basis for determining duty rates and implementing goods management policies; it shall be updated into the database of the customs authority and made public on the website of the General Department of Customs.

4. Where the customs declarant disagrees with the goods classification result of the Director General of the General Department of Customs, it shall lodge a complaint under the Law on Complaints or solicit an assessment in accordance with Article 30 of the Government's Decree No. 08/2015/ND-CP of January 21, 2015.

Article 12. Dossiers and goods samples for analysis serving quality inspection and food safety inspection

The dossier requesting analysis and the goods sample shall comply with the regulations and guidance of the line management ministries on quality inspection and food safety inspection.

Article 13. Analysis for quality inspection and food safety inspection

1. Where a line state management ministry assigns or designates the customs authority to carry out quality inspection or food safety inspection, the customs authority shall base itself on the conditions and standards issued by the state management agencies to conduct the analysis of the goods.

The customs authority shall announce the goods items assigned or designated by the line management ministries for the performance of quality inspection and food safety inspection.

2. The notice of quality inspection and food safety inspection results must fully reflect the analysis results and the conclusion on the goods sample according to the criteria prescribed by the line ministries.

3. The notice of quality inspection and food safety inspection results shall serve as the basis for deciding on the customs clearance of the goods.

4. The Director General of the General Department of Customs shall issue the Notice of quality inspection and food safety inspection results (using Form No. 09/TBKQKT-CL-ATTP/2015 in the Appendix promulgated together with this Circular) within the time limit prescribed by the law on quality inspection and food safety inspection.

5. Where the customs declarant disagrees with the Notice of quality inspection and food safety inspection results, it shall lodge a complaint under the Law on Complaints or solicit an assessment in accordance with Article 30 of the Government's Decree No. 08/2015/ND-CP of January 21, 2015.

Section 4. DATABASE ON VIETNAM'S LIST OF EXPORTS AND IMPORTS

Article 14. Sources of information for building the Database on the List of exports and imports

1. The HS Convention and the annexes thereto;

2. Vietnam's List of Exports and Imports;

3. The List of goods banned from export and banned from import; the List of goods exported and imported under licences of competent state agencies; the List of goods subject to specialised management as prescribed in the Government's Decree No. 187/2013/ND-CP of November 20, 2013;

4. Documents of the Ministry of Finance guiding the classification of goods;

5. Other sources of information from:

a) Documents of the Ministry of Finance and the General Department of Customs settling complaints about the classification of goods and the application of duty rates;

b) Notices of classification results of the Director General of the General Department of Customs;

c) Notices of advance rulings on codes of the Director General of the General Department of Customs.

Article 15. Competence to collect, update and amend the Database on Vietnam's List of Exports and Imports

1. The General Department of Customs shall organise the building of the database on Vietnam's List of Exports and Imports in accordance with Article 18 of the Government's Decree No. 08/2015/ND-CP of January 21, 2015, ensuring completeness, comprehensiveness, centralisation, uniformity and timely updating.

2. Information in the database shall be supplemented and amended when the sources of information referred to in Article 14 of this Circular change.

3. The General Department of Customs shall make public the information referred to in Article 14 of this Circular on the website of the General Department of Customs for use by customs declarants, relevant state management agencies, customs authorities at all levels and customs officers.

Section 5. IMPLEMENTATION PROVISIONS

Article 16. Effect

1. This Circular takes effect 45 days after the date of its signing for promulgation.

Where the goods under a registered customs declaration have been sampled for analysis or assessment but no analysis or assessment result is available by the date this Circular takes effect, the provisions of the relevant documents in effect at the time of registration of the declaration shall apply.

Pending the entry into force of this Circular, the classification of goods, the sampling, sending and retention of analysis samples, and the conduct of analysis, classification and assessment shall continue to comply with the law applicable at the time before this Circular takes effect.

To annul Circular No. 49/2010/TT-BTC of April 12, 2010; Article 17 and Article 97 of Circular No. 128/2013/TT-BTC of September 10, 2013; and Official Letter No. 1280/BTC-TCHQ of January 24, 2014 of the Ministry of Finance guiding the deduction of detached parts and components of complete machinery and equipment.

2. In the course of implementation, if the relevant documents mentioned in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replacing documents shall apply.

Article 17. Organisation of implementation

1. The Director General of the General Department of Customs shall, pursuant to this Circular, promulgate the customs procedure process for the classification of goods subject to analysis, the regulation on analysis for the classification of goods and analysis for quality inspection and food safety inspection, and the regulation on the building, collection and updating of the Database; build and ensure the physical facilities, machinery and equipment and human resources for the effective performance of the task of analysing exported and imported goods; and guide customs units in uniform implementation, ensuring the facilitation of export and import activities and the sound performance of state management of customs;

2. The customs authorities, customs declarants, taxpayers and relevant organisations and individuals shall be responsible for carrying out the classification of goods, analysis for the classification of goods, and analysis for quality inspection and food safety inspection in strict accordance with the current regulations and the guidance in this Circular. Should any problem arise in the course of implementation, the customs authorities, customs declarants, taxpayers and relevant organisations and individuals shall report and reflect it to the Ministry of Finance (the General Department of Customs) for timely consideration and guidance on settlement.

APPENDIX

LIST OF FORMS (Promulgated together with the Ministry of Finance's Circular No. 14/2015/TT-BTC of January 30, 2015)