CUSTOMS PROCEDURE

Question:
The company imports inorganic NPK fertilizer but is wondering between 2, HS 31051020 and 31052000, specifically 3 item codes 1. Mixed fertilizer NPK 20-20-15 + TE baged 9.9kg N: 20%; P2O5: 20%, K2O: 15%, 2. Mixed fertilizer NPK 20-20-15 + TE in bags of 25kg N: 20%; P2O5: 20%, K2O: 15%, Looking forward to receiving detailed instructions

Reply:

Because the Company did not specify the formula, ingredients, names, ... of the above imported goods, there was no clear answer to the problem. However, the company can refer to the following regulations to perform the classification and code HS code accordingly:

 - Circular 14/2015 / TT-BTC dated 30/01/2015 of the Ministry of Finance guiding the classification of goods, analysis to classify goods; analysis for quality inspection, food safety inspection for exported and imported goods.

- Circular 65/2017 / TT-BTC List of Vietnam's import and export goods issued by the Minister of Finance on June 27, 2017 to identify detailed HS codes suitable to reality.

- Decree No. 125/2017 / ND-CP dated November 16, 2017 of the Government on Export Tariffs, Preferential Import Tariffs, List of Goods and Absolute Tax Rates, Mixed Taxes, and Import Tax in addition to tariff quotas.

To accurately determine HS codes, before carrying out customs procedures, the company may request a predetermination in accordance with Article 24 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government. Government and Article 7 of the Ministry's Circular No. 38/2015 / TT-BTC dated March 25, 2015 (amended and supplemented in Clause 3, Article 1 of Circular 39/2018 / TT-BTC dated April 20, 2018) of the Ministry Finance.