Principles for classifying goods 2024
(i) An item has only one unique code according to Vietnam's List of Exported and Imported Goods.
(ii) When classifying goods import Export, must obey:
a) Article 26 of Customs Law No. 54/2014/QH13 dated June 23, 2014;
b) Article 16 of Decree No. 08/2015/ND-CP dated January 15, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and customs control;
c) Instructions in Circular No. 14/2015/TT-BTC dated January 30, 2015.
(iii) In case of classifying goods according to the provisions of (ii) above but the unique code according to Vietnam's List of exported and imported goods has not been determined, the following documents should be used:
a) Detailed notes on the Student List;
b) Collection of WCO classification opinions;
c) Additional notes on the AHTN List;
d) Database about List of Vietnam's export and import goods.
