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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
06/2003/ND-CP
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Hanoi
, January 22, 2003
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DECREE
PRESCRIBING THE CLASSIFICATION OF IMPORT AND
EXPORT GOODS
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the June 29, 2001 Customs Law;
Pursuant to March 6, 1998 Decision No. 49/QD-CTN of the President of the
Socialist Republic of Vietnam;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Regulation scope and
implementation subjects
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2. Subjects liable to implement
this Decree include:
a/ Organizations and individuals
that import and/or export goods;
b/ State management agencies
engaged in the fields of customs, tax, statistics and trade as well as other
State management fields related to goods import and export activities.
Article 2.- Interpretation of
terms
In this Decree, the following
terms are construed as follows:
1. "Classification of
import and export goods" means the determination and categorization of
goods into a definite numeral code under the Harmonized Commodity Description
and Coding System, Vietnam’s List of Import and Export Goods and other relevant
law provisions, based on the appellations and description of characteristics,
composition, structure, utility, packaging modes and other characteristics of
goods.
2. The "International
Convention on the Harmonized Commodity Description and Coding System"
means the Convention on the "Harmonized Commodity Description and Coding
System", hereafter called the HS Convention for short, passed by the
Customs Cooperation Council, now the World Customs Organization (WCO), on June
14, 1983 in Brussels, the Kingdom of Belgium.
3. The "Harmonized
Commodity Description and Coding System", hereinafter called the
Harmonized System for short (abbreviated to HS), means the system composed of
the general rules, compulsory annotations and list of commodity Headings
(4-digit code), and Sub-headings (6-digit code), which are systematically
categorized corresponding to the appellations, descriptions and numeral codes
of goods.
The List of commodity Headings
and Sub-headings of the Harmonized System is hereinafter called the HS List for
short.
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5. "Compulsory
annotations" mean the contents of explanation of Sections, Chapters and
Sub-headings, which are attached at the beginnings of Sections or Chapters of
the HS List.
Chapter II
VIETNAM’S LIST OF IMPORT AND EXPORT GOODS, CLASSIFICATION OF IMPORT AND
EXPORT GOODS
Article 3.- Vietnam’s List of
Import and Export Goods
1. Vietnam’s List of Import and
Export Goods is made on the basis of fully applying the Harmonized System and
composed of:
a/ The general rules and
compulsory annotations;
b/ List of goods specified by 8
(eight)-digit code; calculation units and enclosed explanation contents, of
which:
- The first 6 (six) digits
comply with the HS List;
- The next digits are the
national-level specified codes, which are extended at the State’s management
request.
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3. Vietnam’s List of Import and
Export Goods is used to:
a/ Make the Tariff on import and
export goods;
b/ Classify import and export
goods as well as other goods related to import and export activities;
c/ Make State statistics on
import and export goods;
d/ Serve the work of State
management over import and export goods in the trade field and other fields.
Article 4.- Application of
international treaties
In cases where an treaty which
the Socialist Republic of Vietnam has signed or acceded to contains the
provisions different from Vietnam’s List of Import and Export Goods, the
provisions of such treaty shall apply.
Article 5.- Classification of
import and export goods
1. The classification of import
and export goods must be based on Vietnam’s List of Import and Export Goods
prescribed in Articles 3 and 4 of this Decree; the regulations related to the
classification of import and export goods, which are promulgated by the
competent State agencies, as well as dossiers, technical documents and other
information related to the to be-classified import and export goods.
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The sampling, analysis and
assessment of import and export goods shall comply with the provisions of
Article 9 of the Government’s Decree No. 101/2001/ND-CP of December 31, 2001
detailing the implementation of a number of articles of the Customs Law
regarding customs procedures, customs inspection and supervision regimes.
3. The classification of import
and export goods shall be conducted before the import or export of goods, in
the course of customs procedure completion and post-customs clearance
inspection.
Chapter III
RIGHTS AND OBLIGATIONS OF THE CUSTOMS DECLARERS; RESPONSIBILITIES AND
POWERS OF THE STATE AGENCIES IN THE CLASSIFICATION OF IMPORT AND EXPORT GOODS
Article 6.- Rights and
obligations of the customs declarers
1. Rights of the customs
declarers:
a/ To request the consideration
or taking of goods samples under the supervision by customs officers before the
customs procedures are carried out for the classification of import and export
goods;
b/ To lodge complaints on the
results of classification of import and export goods according to the
provisions of Article 9 of this Decree.
2. Obligations of the customs
declarers:
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b/ To accurately declare the
appellations, descriptions and numeral codes of import and export goods on the
customs declarations and be answerable before law for the accuracy of the
declared contents.
Article 7.- Responsibilities and
powers of the Ministry of Finance
1. To assume the prime
responsibility and coordinate with the concerned agencies in making and
promulgating Vietnam’s List of Import and Export Goods;
2. To direct and organize the
uniform classification of import and export goods according to the provisions
of this Decree;
3. To act as the Vietnamese
Government’s main body which shall exercise the rights and fulfil the
obligations of Vietnam in the participation in the HS Convention and classify
goods according to the HS.
Article 8.- Responsibilities of
the concerned ministries and branches
The ministries, the
ministerial-level agencies and the agencies attached to the Government shall,
within the scope of their respective functions and powers, when promulgating
regulations or considering and settling problems related to import and export
goods, have to strictly comply with the provisions of this Decree; and
coordinate with the Ministry of Finance in implementing the HS Convention and
making Vietnam’s List of Import and Export Goods.
Chapter IV
COMPLAINTS, SETTLEMENT OF COMPLAINTS AND HANDLING OF VIOLATIONS
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1. The customs declarers, if
having grounds to believe that the classification of import and export goods
conducted by the customs offices fails to comply with the provisions of this
Decree, may lodge complaints with the persons competent to settle complaints
for the first time under the customs offices which directly carry out customs
procedures and classify import and export goods. Pending the settlement, the
customs declarers must still abide by the customs offices’ decisions on the
classification of import and export goods.
2. In cases where the customs
declarers do not agree with the complaint-settling decisions of the persons
competent to settle complaints prescribed in Clause 1 of this Article, or if
past the prescribed time limit, the complaints have not yet been settled, they
may lodge complaints to the next persons competent to settle complaints, or
initiate lawsuits at court according to law provisions.
3. The procedures and statute of
limitations of complaints; time limit, procedures and competence for settlement
of complaints shall comply with law provisions on complaints and other relevant
law provisions.
Article 10.- Handling of
violations
Organizations or individuals
that violate the provisions of this Decree shall, depending on the nature and
seriousness of their violations, be administratively sanctioned, disciplined or
examined for penal liability according to law provisions.
Chapter V
IMPLEMENTATION PROVISIONS
Article 11.- This Decree takes
effect 15 days after its publication on the Official Gazette.
Before July 1, 2003, the
Ministry of Finance shall promulgate Vietnam’s List of Import and Export Goods.
Pending the promulgation of Vietnam’s List of Import and Export Goods by the
Ministry of Finance, the current List shall still apply.
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The ministers, the heads of the
ministerial-level agencies, the heads of the agencies attached to the
Government, and the presidents of the People’s Committees of the provinces and
centrally-run cities shall have to implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai