GOODS CLASSIFICATION ANALYSIS

1. Concept

Analysis for classification is the use of equipment and technical expertise by the customs inspection unit to determine the composition, structure, physical and chemical properties, and uses as a basis for classifying exported goods. Imported according to Vietnam's List of Import and Export Goods.

2.   Principles of goods classification

• An item only has 1 unique HS code .
• The classification must comply with the provisions of Article 26 of the Customs Law, Article 16 of Decree No. 08/2015/ND-CP.

3.   Process of analyzing and classifying goods

Step 1: The customs authority requests to take samples of goods for analysis and classification.

Customs authorities implement system directives, requiring samples of goods to be analyzed and classified.

Step 2: The customs authority transfers the customs declaration channel to the red channel to physically inspect the goods and combine sampling.

Sampling is carried out according to the Analysis Request Form cum Goods Sampling Record (form No. 05/PYCPT/2021). Samples of goods will be taken from the imported shipment and the amount of samples taken is only representative. There must be a sufficient number of samples, ensuring quality and volume to carry out inspection.

Step 3: The customs authority releases the goods waiting for the results of analysis and classification.

Goods release is specifically regulated in Article 36 of the 2014 Customs Law and specifically in Article 33 of Decree 08/2015/ND-CP dated March 25, 2015 as follows:

“In the case of releasing goods waiting for the results of inspection and classification of goods

Responsibilities of customs declarants:

• Declare information requesting release of goods on the Customs Declaration according to the declaration instructions in Appendix II attached to this Circular; In case of customs declaration on a paper customs declaration, write "Request for release of goods" in the "Other notes" box on the customs declaration;
• Make tax payment or guarantee for self-declared tax amount, self-calculate tax;
• Make additional declaration according to the provisions of Article 20 of this Circular.

Responsibilities of customs authorities:

• Customs authorities check goods release conditions and give feedback to customs declarants;
• Based on the results of inspection and classification, the Customs Branch where the declaration is registered shall notify the customs declarant to make additional declaration (if any);
• In case additional declaration is required but the customs declarant does not make the additional declaration, the customs authority shall handle it according to the provisions of Point b.7, Clause 3, Article 20 of this Circular;

The Director of the Customs Branch shall base on the request of the customs declarant and customs records to decide on the release of goods.”

Step 4: Notify & process the results of goods analysis and classification.

This is the basis for determining tax rates and implementing commodity management policies.

According to the provisions of Article 30 of Decree No. 08/2015/ND-CP :

"first. In case the customs declarant agrees with the customs authority's inspection conclusion on the goods name, code, origin, weight, type, quality, and customs value of the goods, the declaration shall be made. Supplement the content at the request of the customs authority and handle it according to tax laws, laws on handling of administrative violations or relevant laws.

In case of disagreement with the customs authority's inspection conclusion regarding goods name, code, origin, weight, type, quality, and customs value, the customs declarant can make a complaint or be selected. Select an inspection agency or organization to carry out goods inspection according to the provisions of law. In case the customs declarant chooses an inspection agency or organization, the customs authority will base on the conclusion of the inspection agency or organization to decide on customs clearance.

2. In case the customs authority does not agree with the assessment results provided by the customs declarant, the customs authority shall select an assessment agency or organization and, based on this assessment result, decide on the assessment. clearance. If the customs declarant does not agree with the inspection conclusion of the customs authority, he or she can make a complaint or initiate a lawsuit according to the provisions of law.”

4. Conclusion

Above is an article clarifying the analysis and classification of goods. The article is based on practical experience of DOLPHIN Company. In addition, to update good articles about import and export or ship freight rates; train schedule. Customers can follow the fanpage to be updated with the latest articles.

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