EXPORTING ENTERPRISES ARE ALLOWED TO BUY AND SELL SCRAP FROM DOMESTIC
Question:The company has a need to import essential oil inhalers for room aroma. The company wants to be consulted on HS code and import procedures.
Reply:
1. / About HS codeThe company can refer to the following legal documents as a basis for determining HS codes of imported goods:
+
Circular No. 14/2015 / TT-BTC dated 30/01/2015 of the Ministry of Finance guiding the analysis and classification of goods.
+ Annotation of the Harmonized System for Description and Coding of Goods by the World Customs Cooperation Council.
+ Based on six general rules in Appendix II issued under
Circular 65/2017 / TT-BTC dated June 27, 2017 of the Ministry of Finance
Note, based on the company's actually exported goods at the time of export, on the basis of the business providing catalogs, technical documents (if any) or / and go to the Analysis and Analysis Center. type of Customs (now the Regional Inspection Department). The actual inspection results of the Customs office where the company does the procedures and the analysis and classification are determined to be the legal and accurate basis for applying the code to the exported goods.
To accurately determine the HS code, before carrying out customs procedures, the company may request a pre-determination as prescribed in Article 7 of the Ministry's
Circular No. 38/2015 / TT-BTC dated March 25, 2015. Finance (amended and supplemented in Clause 3 Article 1 of
Circular 39/2018 / TT-BTC April 20, 2018) of the Ministry of Finance.
2. / About customs procedures:
For customs procedures and documents of import and export goods, the Company is requested to comply with Article 16, Article 18 of
Circular 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, as amended. , supplemented at Clause 5, Clause 6, Clause 7 Article 1 of
Circular 39/2018 / TT-BTC dated 20/04/2018.
Please refer to the above mentioned content for implementation. In case any problems arise, the company is requested to contact the Sub-department of Customs where the declaration is registered for specific instructions.