To: Customs
Departments of cities and provinces,
Recently, the Resolution No. 09/NQ-CP dated February
3, 2019 and the Directive No. 27/CT-TTg dated September 17, 2018 on solutions
to promoting the management of waste imported as production materials,
promulgated by the Government and the Prime Minister, have contributed to
preventing trade fraud arising from import of waste with the aim of avoiding
making Vietnam become the world's dumping ground which would incur great costs
involved in destruction of waste goods that fail to meet standards or waste
substances, improving awareness and responsibility amongst businesses for their
environmental protection and contribution to strict compliance with laws. With
the aim of continuing to provide advantages for businesses meeting regulatory
requirements for import of waste as production materials, and prevent
fraudulence and misuse of permission to import waste into Vietnam, pursuant to
the Law on Environmental Protection, the Law on Customs and other instructional
instruments, the Prime Minister’s Directive No. 27/CT-TTg dated September 17,
2018 on several urgent measures to promote the management of import and use of
waste as production materials, the Government's Resolution No. 09/NQ-CP dated
February 3, 2019 on the Government’s regular meeting held in January of 2019,
the Government Office’s Official Dispatch No. 1036/VPCP-TH dated February 1,
2019 on change in the form of state inspection over the quality of imported
waste, and in order to consistently implement and comply with laws, by this
document the General Department of Customs would like to provide Customs
Departments of cities and provinces with instructions on the following matters:
I. Receipt, inspection and
handling of waste unloaded in warehouses, storage yards and ports
1. Ports of entry:
Wastes permitted for import from abroad as
production materials in the list approved by the Prime Minister shall be
eligible to be imported only in ports prescribed in the Circular No.
01/2019/TT-BCT dated January 9, 2019 of the Ministry of Industry and Trade.
2. Waste imported into Vietnam from abroad shall
obtain permission to be unloaded from the inbound means of transport to cargo
warehouses, ports only if such waste meets the following requirements:
a) Consignee specified in the sea cargo e-manifest
or the declaration of freight carried by inland waterways (hereinafter referred
to as cargo declaration) must hold the certificate of conformance to
environmental protection regulations upon import of waste used as production
materials (hereinafter referred to as waste import certificate) which remains
valid.
b) Consignee specified in the cargo declaration
must hold the certificate of security deposit for imported waste referred to in
the cargo declaration.
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d) Waste specified in the cargo declaration must be
in the list of waste permitted for import as production materials into Vietnam
in accordance with the Prime Minister’s regulations.
3. Procedures:
a) Check whether information provided in the
manifest about the consignee enterprise is complete and provided in detail at
the data field “Consignee” according to the following syntax: TIN#waste import
certificate number#Security deposit certificate#Consignee enterprise’s
name#Address.
b) Separate declared information by the symbol “#”
and, in particular, check the following information entries are completed
correctly:
b.1) Information required in the entry “Consignee”:
- TIN constituted by a continuing series of numeric
characters without containing spaces and special signs such as
.,-)/\(=!“%&*; <>@&|?:+‘’`~...).
- Number of the waster import certificate
containing a continuing series of characters, not less than 12 characters and
not composed of special signs (except / and -).
- Security deposit certificate, granted by the
Environmental Protection Fund of Vietnam or a commercial bank where importing
organizations and individuals leave deposits as security for their import of
waste. Security deposit certificate number containing a continuing series of
characters, not composed of special characters (except / and -).
- Consignee enterprise’s name similar to TIN and
enterprise’s name specified in the waste import certificate and security
deposit certificate which have already been declared.
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- Example:
+ Example 1:
3500813231#48/GXN-BTNMT#44/VCB-IKI#Saigon Paper Jointstock Company#Address: My
Xuan A IP, My Xuan commune, Tan Thanh district, Ba Ria – Vung Tau province.
+ Example 2:
5700557606#04/GXN-BTNMT#15/BIDV-DHN#POLYESTER FIBER VIETNAM CO., LTD#CAILAN
INDUSTRIAL ZONE HALONG CITY QUANGNINH.
b.2) If “To order” or “To order of…” is entered at
the field "Consignee" in the manifest, check whether information
declared in the entry "Notify party" to ensure required information
about the consignee enterprise (e.g. enterprise’s name, TIN, address, number of
the waste import certificate and number of the security deposit certificate) is
sufficient and provided in detail.
b.3) HS code is declared at the entry “HS code” in
the cargo declaration and the master bill of lading for shipment consolidation.
HS code contains a continuing alphabetical and numerical series including 8
letters and numerals, does not contain special characters and is similar to
waste name shown in the list of waste permitted for import from abroad as
production materials under the Prime Minister’s Decisions. Customs declarant
shall not be allowed to combine HC code with information about freight name or
description at the entry “Cargo name and description”.
b.4) Cargo name and description:
b.4.1) Order of declaration of information: Cargo
name and cargo description must be brief and declared in the following order:
Cargo name#Cargo description.
b.4.2) Declared information must be separated by
the symbol “#” and the entries related to cargo must be completed as follows:
- Cargo name specified on the Emanifest system is
identical to the one referred to in the respective list of HS codes given in
the Appendix I hereto attached.
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- Example:
+ Example 1: Waste paper#20 BAG(S)
+ Example 2: WASTE PLASTIC#44 PKG#176 PACKAGE or
PLASTIC SCRAP#44 PKG#176 PACKAGE
b.5) Port code and name:
Port of delivery/destination port, port of loading,
original port of loading and port of unloading are those required entries. In
case of entering a port change to another one, in addition to compulsory
information mentioned above, information about transshipment/transit port will
be required.
Port codes must be identical to the ones specified
in the list of codes posted on the national single-window information portal
and the website of the General Department of Customs.
b.6) In case where information about the consignee
enterprise and cargo as stated above has not yet been provided in detail, the
in-charge customs officer must reject customs declaration, send them the
notification of reasons for such rejection and request them to make
supplementary declaration on the national single-window information portal as
well as inform the shipping line, the shipping agent and the port company not
to grant permission to unload cargo in port. Example: Do not write “waste” but
have to be specific by writing waste plastics, waste paper; do not write
generic names such as general cargo, freight of all kinds, FAK, said to contain
or STC).
c) Carry out the review and analysis of information
declared in the manifest within 04 working hours from the date of receipt of
information provided on the e-manifest system, and take the following actions:
c.1) If it is established that freight aboard a
sea-going vessel is waste under the provisions of clause 12 of Article 3 in the
Law on Environmental Protection, the shipping line and the port company must be
promptly informed about prohibition on unloading of cargo in port; simultaneously,
must request the shipping line carrying such cargo to leave the territory of
Vietnam and impose penalties permitted by law.
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c.2.1) If it is confirmed that the consignee
specified in the manifest appears in the list of businesses already granted the
waste import certificates remaining valid, has not used up the import quota
inscribed in the certificate and has already provided the security deposit for
imported waste, legally-required customs procedures must be obeyed.
c.2.2) If the consignee specified in the manifest
does not appear in the list or appears in the list with their expired waste
import certificate, has already used up the import quota shown in the waste
import certificate or has not yet provided deposit as security for imported
waste in accordance with regulations in force, the in-charge customs officer
must promptly inform the shipping line and the port company about prohibition
on unloading of such waste shipment in port, and must request the shipping line
to carry such cargo out of the territory of Vietnam;
d) Check information about waste expected to be
unloaded in a warehouse, storage yard or port:
d.1) Based on information about the waste shipment
intended to be unloaded in warehouses, storage yards or ports, and the security
deposit certificate already posted on the imported waste management software
according to the instructions given in section III herein, before the means of
transport enters, the Customs Subdepartment in charge of completing customs
procedures for entry of means of transport shall collate information provided
in the cargo declaration (e.g. consignee's name, TIN, cargo name, cargo
quantity, number/issue date of waste import certificate, security deposit
certificate) and shall deal with the following cases:
- In case it is established that the cargo shipment
has conformed to requirements prescribed in the point 2 of this section, the
in-charge Customs Subdepartment must certify the shipment of such cargo
expected to be unloaded in port so that the importing company, the shipping
line/shipping agent and the port company can keep track of the waste shipment
and unload it in port or handle required customs procedures for movement of the
shipment across the customs supervision area in accordance with regulations in
force with respect to cargoes which are not unloaded in warehouses, storage
yards or ports.
- In case it is established that the cargo shipment
has not conformed to requirements stipulated in the point 2 of this section,
the in-charge Customs Subdepartment must clarify reasons and update information
about the cargo shipment (e.g. list of containers or quantity of bulk cargoes)
prohibited for being unloaded in warehouses, storage yards or ports on the
imported waste management software to the importing enterprise, the shipping
line/shipping agent or the warehouse, storage yard and port company, and must
request the shipping line/shipping agent to move such cargo out of the
territory of Vietnam.
d.2) If none of information about the waste
shipment expected to be unloaded in warehouses, storage yards or ports is
available on the imported waste management software, the Customs Subdepartment
in charge of completing required customs procedures for entry of means of
transport must check and collate information about waste shipments provided in
the cargo declaration and must take the following actions:
- In case it is established that cargo has
conformed to regulations laid down in the point 2 of this section, the
in-charge Customs Subdepartment must update the list of cargoes obtaining
permission to be unloaded in warehouses, storage yards or ports on the imported
waste management software so that the shipping line/shipping agent and the
company doing the business of the port where the waste shipment is expected to
be unloaded can, based on such information, keep track of the waste shipment
and unload it in warehouse, storage yard or port or handle required customs
procedures for movement of the shipment across the customs supervision area in
accordance with regulations in force with respect to cargoes which are not
unloaded in warehouses, storage yards or ports.
- In case it is established that the cargo shipment
has not conformed to requirements stipulated in the point 2 of this section,
the in-charge Customs Subdepartment must update the list of cargoes prohibited
for being unloaded in warehouses, storage yards or ports on the imported waste
management software so that the shipping line/shipping agent or the port
company can refuse to unload it in any warehouse, storage yard or port, and
must request the shipping line/shipping agent to move it out of the territory
of Vietnam.
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In the course of storage and retention of cargoes
at checkpoints in wait for completion of customs clearance procedures, if there
is any suspicion that the waste shipment violates customs law (i.e. not similar
to the type of cargo specified in the submitted cargo declaration; concealing
goods prohibited for import, temporarily suspended from import or other types
of goods, etc.), the entry Customs Subdepartment shall check imported cargoes
by using screening systems according to the instructions given in clause 1 of
Article 29 in the Circular No. 38/2015/TT-BTC (amended and supplemented by the
Circular No. 39/2018/TT-BTC) or applying proper customs inspection or control
measures.
dd) Update the volume of waste unloaded from the
inbound means of transport in ports:
After cargo is unloaded in a port, the customs
authority must instruct the port company to confirm that cargo has already been
unloaded in the port on the imported waste management software so that the
importing company can be updated with information about unloading of their
cargo, may keep track of their cargo and take further steps in completing
required customs procedures.
The software will automatically perform the
reconciliation function to determine the remaining amount of waste to be
unloaded in warehouses, storage yards or ports after the customs authority has
already updated information about the waste shipment unloaded in warehouses,
storage yards or ports or carriage of cargo across the customs supervision
area.
II. Instructions on
implementation of customs procedures for waste imported as production
materials.
1. Submission venues
Customs declarants may have the option of
completing customs procedures and inspecting imported waste at the inbound
Customs Subdepartment or the Customs Subdepartment where the factory or
facility producing such cargo is located under the provisions of clause 2 of
Article 2 in the Prime Minister’s Decision No. 15/2017/QD-TTg dated May 12,
2017.
2. Customs documentation:
Pursuant to regulations laid down in clause 2 of
Article 16 and point a of clause 1 of Article 18 in the Circular No.
38/2015/TT-BTC (amended and supplemented by the Circular No. 39/2018/TT-BTC),
customs declarants must fill in information entries in the electronic customs
declaration and send documents constituting a package of customs documents to
customs authorities through the electronic customs data processing system. A
package of customs documents shall include:
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- Seaway bill: 01 photocopy;
- Certificate of security deposit for import of
waste: 01 certified copy.
- Trust agreement (in case of entrusted import): 01
photocopy;
- Results of testing and analysis of quality of
imported waste issued by the testing body designated by the Ministry of Natural
Resources and Environment: 01 original copy (submitted after being granted by
the testing body to be used for completing customs clearance).
If the results of testing and analysis of quality
of imported waste are granted on the national single-window information portal,
the customs declarant shall not be obliged to submit this document.
As for the waste import certificate, the customs
authority shall, based on its number and issue date that the customs declarant
has provided at the entry 1.38 - Import permit in the imported cargo
declaration form, carry out the inspection and comparison according to the
instructions given in the subpoint a of point 4 in this section; shall not
request the customs declarant to submit its certified copy.
3. Registering customs declarations:
The customs authority shall refuse to grant
registration for customs declaration of waste if the importing company fails to
complete the customs declaration form with information available on the waste
import certificate or provides information inscribed on the waste import
certificate which has expired with the import quota which has been used up or
without attaching required documents included in customs documentation
according to the instructions given in the point 2 mentioned above through the
electronic customs data processing system (in particular, the results of
testing and analysis of quality of imported waste may be submitted later after
the testing body designated by the Ministry of Natural Resources and
Environment issues such results to serve the purpose of seeking the customs
clearance approval decision).
4. Checking customs documentation:
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Customs officer shall check and compare information
inscribed in the customs declaration form with documents included in customs
documentation already sent by the importing company through the electronic
customs data processing system and shall examine the legality of paper
documents submitted by the customs declarant. Specific tasks involved in an
inspection shall be as follows:
a) Check information about the waste import
certificate:
- Based on information about the number of the
waste import certificate on the customs declaration form, the customs officer
shall check and compare such information with those available on the electronic
information portal of the Ministry of Natural Resources and Environment or the
national single-window information portal. If the stated information is
available, following steps must be taken; if there is none of information about
the waste import certificate on the electronic information portal of the
Ministry of Natural Resources and Environment or the national single-window
information portal, the General Department of Customs (via the Customs
Management Supervision Department) must receive a report before carrying out
verification of such information.
- Checking and collating information such as name
of the organization or individual directly using waste as production materials
/ name of the organization or individual entrusted with import of waste; name
and address of the business establishment using waste in their production /
address of the warehouse or storage yard for retention and custody of waste;
name of the imported waste; HS codes; the volume of waste permitted for import;
the validity period of the waste import certificate.
- In case the importing enterprise is entrusted
with import of waste, checking the duplicate copy of the trust agreement signed
with the organization or individual using waste as production materials that
has already been granted the waste import certificate.
Attention: Do not allow organizations and
individuals entrusted with import of waste that have already been granted waste
import certificates to carry out customs procedures from September 17, 2018.
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b) Check the certificate of security deposit for
imported waste in accordance with the Government's Decree on management of
wastes and scraps:
b.1) Certified copy of the security deposit certificate,
granted by the Environmental Protection Fund of Vietnam or a commercial bank
where importing organizations and individuals leave deposits as security for
their import of waste.
b.2) Date of provision of deposit as security for
imported waste:
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b.3) Deposit amount shall be subject to regulations
in force.
c) Check, collate and compare data (e.g. data on
waste quantity and HS code) about import of waste of the importing business
inscribed in customs documentation (e.g. customs declaration form or documents
concerned) with information shown in the waste import certificate or security
deposit certificate.
d) Check the results of testing and analysis of
quality of imported waste:
Based on the results of testing and analysis of
quality of imported waste issued by the testing body designated by the Ministry
of Natural Resources and Environment on the national single-window information
portal or the original copy of such results submitted by the customs declarant,
the in-charge customs officer shall check and compare them with information
shown in the customs declaration or customs documentation to consider granting
approval of customs clearance.
dd) Check bills of lading
Customs officer shall check and compare information
shown in a bill of lading with those inscribed in the customs declaration form
and other documents included in customs documentation in order to ensure that
such information must be identical to information about name, address and TIN
of the consignee, cargo name, weight, number/date of issue of the waste import
certificate of the written confirmation of security deposit, etc.
e) Deal with results of checking of documents:
e.1) In case where submitted documents meet
regulations, customs procedures must be handled in accordance with law.
e.2) Customs procedures shall not be carried out if
the importing company does not hold the waste import certificate or holds the
expired one or the one with the validity period which exceeds the timelength
regulated by the Ministry of Natural Resources and Environment, or the one with
the import quota that has already been used up.
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e.3) If the quantity of waste declared on the
customs declaration form exceeds the import quota, the customs declarant shall
be requested to correct or supplement their declaration in accordance with
regulations in force and the customs authority shall carry out customs
procedures for the amount of waste fall within the import quota. The excess
falling outside of the import quota shall be dealt with according to the
instructions given in e.2) mentioned above.
e.4) If information shown in the bill of lading is
inconsistent or insufficient, customs procedures shall be pending and the
customs declarant shall be requested to give explanations or clear reasons or
contact the shipping line/shipping agent to correct information.
e.5) If the deposit amount is not adequate in
accordance with law, the customs officer may request an addition to such amount
to ensure compliance with regulations before taking further steps.
e.6) If the security deposit certificate fails to
meet the prescribed timelength, customs clearance procedures shall be pending.
5. Carrying out the physical inspection of goods:
a) Inspection venue:
The physical inspection of goods shall be conducted
by the Customs Subdepartment at the entry checkpoint or the Customs
Subdepartment where the factory or establishment producing such goods is
located upon the customs declarant’s request.
In case of the physical inspection conducted by the
Customs Subdepartment where the factory or establishment producing such goods
is located, such inspection shall take place at the concentrated inspection
place within the controlled area of that Customs Subdepartment which is
established under the decision of the General Department of Customs, and the
surveillance camera system connected to the General Department of Customs and
all equipment necessary for lifting, lowering, handling and unloading of goods.
In case there is none of concentrated inspection
places within the controlled area of the Customs Subdepartment, the physical
inspection of goods must be carried out at the entry checkpoint. The physical
inspection of goods carried out upon the request of the Customs Subdepartment
where the customs declaration is registered shall be subject to regulations laid
down in clause 9 of Article 29 in the Circular No. 38/2015/TT-BTC (amended and
supplemented by the Circular No. 39/2018/TT-BTC).
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b) Assignment of physical inspection tasks
The Customs Subdepartment where the physical
inspection takes place shall assign their customs officers to carry out the
physical inspection under regulations in force and monitor the process of
inspection and sampling (if any) of the body specialized in testing and analysis
of the quality of imported waste.
c) Forms and levels of inspection:
c.1) The Director of the Customs Subdepartment
where the customs declaration is registered shall make the decision on the
form, level and rate of physical inspection on the following bases:
- Assessment of compliance of the customs declarant
with lawsoft.
- Acquired information related to the shipment and
the customs declarant at the time of issue of the decision on the physical
inspection.
- Indications shown on the risk management system.
c.2) If the Director of the Customs Subdepartment
where the customs declaration is registered shall consider reducing the rate of
physical inspection at the time of registration of the customs declaration, the
customs declarant must provide the customs authority with the following
documents:
- Inspection certificate of the foreign testing
body, indicating that the waste shipment exported to Vietnam has been
successfully tested for compliance with Vietnam’s technical standards and
regulations.
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d) Inspection deadline and duration
- The deadline for a physical inspection conducted
by a customs authority must be subject to regulations laid down in Article 23
in the Law on Customs.
- The customs authority must carry out the physical
inspection of goods during normal office hours; if the physical inspection is
carried out outside of office hours, on weekdays off or national holidays, the
physical inspection venue must meet conditions necessary for the physical
inspection (e.g. light, space and surveillance cameras, etc.).
e) Physical inspection:
e.1) At the physical inspection venue, the customs
officer shall carry out the visual inspection and the inspection by using tools
and equipment received from the General Department of Customs for inspection
and determination of physical and organoleptic features of imported waste.
The physical inspection and sampling (if any)
conducted by the customs authority may take place at the same time as these
activities performed by the body specialized in testing imported waste, which
is designated by the Ministry of Natural Resources and Environment.
e.2) Checking whether the number of the means of
transport; the number of the waste container, the number of security lead
intended for transport activities and the number of customs security lead (if
any) are identical to information provided in the customs declaration form and
the transport documents (e.g. bill of lading and report on delivery of
goods-in-transit subject to customs supervision, etc.);
e.3) Checking and comparing physical and
organoleptic features of goods with information included in the customs
declaration form and other documents as part of customs documentation, promptly
detect violations arising from import of prohibited goods, wastes or goods
failing to meet national technical standards and regulations on environment,
goods with the radiation level exceeding the prescribed radiation range, import
of goods which are not inconsistent with the declared types and quantity or are
carried out without customs declaration.
g) Handling of inspection results:
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g.1) If it is determined that the imported waste
shipment does not show any suspicious violation against law after the visual
inspection and the inspection carried out using tools and equipment at the
inspection site, the Customs Subdepartment shall issue the decision on approval
of customs clearance of imported waste, based on the results of testing and
analysis of quality of imported waste which are issued by the testing body
designated by the Ministry of Natural Resources and Environment (except if such
waste is exempted from the quality inspection).
g.2) In case where it is proved that the imported
waste shipment violates laws on customs and the customs declarant agrees with
the customs authority’s conclusions about that violation, the customs officer
must issue the note of administrative penalty or consider taking criminal
actions in accordance with regulations in force and force such waste to be
moved out of the territory of Vietnam with respect to the waste shipment
determined as waste substances, refuses or scraps failing to meet standards and
regulations under laws on environmental protection.
In case where the customs declarant objects to the
customs authority’s conclusions, the customs authority must collect samples for
analysis and assessment of waste according to the instructions given in g.3
hereunder.
g.3) If the imported goods are subject to the
directive of the General Department of Customs or are suspected of failure to
meet national technical regulations on environment or are wastes, the Customs
Subdepartment where the physical inspection of goods takes place must
collaborate with the Customs Inspection Department/ Subdepartment in taking
typical samples of the imported shipment for analysis and assessment purposes.
Sampling shall be documented in the form of the sampling record by using the
form No. 01/BBLM-PL hereto attached. The written document certifying collection
of samples must clearly describe sampling time and location (i.e. specific
positions where samples are collected inside the container or shipment),
sampling method and sample size, number of the container or the means of
transport of wastes.
After collection of samples completes, samples must
be protected by security seal. 01 sample shall be handed over to the Customs
Inspection Department/Subdepartment to examine and assess compliance with laws
on customs. 01 sample shall be handed over to the body designated to test
imported wastes (except when the designated testing body carries out the visual
inspection and does not collect samples for use in an analysis). 01 sample
shall be deposited with the Customs Subdepartment where the inspection takes
place. The duration of retention and storage of samples shall be subject to the
Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance.
The Customs Subdepartment where the customs
declaration is registered shall rely on the results of testing and analysis of
quality of imported waste issued by the testing body designated by the Ministry
of Natural Resources and Environment to make the decision on approval of
customs clearance.
In case where the results of customs inspection
prove that the imported shipment fails to meet import requirements, the Customs
Inspection Department/Subdepartment must promptly inform the Customs Support
Division of the General Department of Customs to keep track of following
imported waste shipments of importing enterprises, inform the Smuggling
Investigation and Prevention Department to carry out investigation,
verification and handling of any violation in accordance with laws; must send a
notification to the Customs Management Supervision Department before it is
forwarded to the Ministry of Natural Resources and Environment to serve
managerial and supervisory activities of the inspection entity.
g.4) In case where it is discovered that total
radiation level exceeds the prescribed limit, the Customs Subdepartment must
promptly inform the Department of Science and Technology of a province where
such waste is imported to collaborate in inspection and handling of the
situation under the provisions of the Joint Circular No.
112/2015/TTLT-BTC-BKHCN dated July 29, 2015, promulgated by the Ministry of
Finance and the Ministry of Science and Technology. In addition, it shall be
necessary to request the Department of Science and Technology to work with any
relevant competent entity to promptly inform the customs authority about
requirements for import and export permission or prohibition so that the
in-charge customs authority will take appropriate actions in accordance with
regulations in force.
g.5) In case where it is discovered that goods
subject to import ban, suspension or those without customs declaration are
concealed in cargo containers, the physical inspection of the entire shipment must
be carried out and actions prescribed by law must be taken.
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i) During the physical inspection and sampling (if
any), the customs officer of the Customs Subdepartment in charge of supervising
the sampling process must take the photos of inspection and sampling positions,
make a video of the entire inspection and sampling process from the opening of
container (with respect to goods loaded in containers) or the start of the
physical inspection with respect to bulk cargoes to the end of such inspection
and sampling. With respect to cargo shipments with the extended timelength of
inspection, only images showing tasks involved in the inspection, inspection
methods and physical features of cargoes shall be recorded to serve the
purposes of inspection, examination, handling of complaints or legal
proceedings. Images showing inspection and sampling positions must be sent to
the mailbox [email protected] while videos of the inspection and sampling
steps shall be deposited with the Customs Subdepartment carrying out the
physical inspection to serve the purposes of inspection, examination, handling
of complaints or legal proceedings.
k) The Customs Support Division of the General
Department of Customs shall preside over and collaborate with the Smuggling
Investigation and Prevention Department in analyzing and choosing waste
shipments which are important and impose high risks so that they can monitor
the entire process of physical inspection of goods through surveillance camera
systems.
6. As for waste imported in the bulk cargo form and
each shipment thereof transported on a single vessel, the customs authority may
consider allowing such waste to move to storage facilities under the provisions
of Article 35 in the Law on Customs. Customs supervision of such waste carried
out along the route to the storage facility or before results of the
specialized inspection are issued shall be subject to provisions laid down in
clause 3 of Article 32 in the Circular No. 38/2015/TT-BTC (amended and
supplemented by clause 21 of Article 1 in the Circular No. 39/2018/TT-BTC) with
particular attention paid to the followings:
a) The Customs Subdepartment that allows cargoes to
be moved to storage facilities shall be responsible for updating information
about the time of movement of such cargoes out of customs controlled areas and
numbers of the means of transport (i.e. vehicle registration plate or barge
registration number, etc.) on the relevant system upon exit of such waste
outside of customs controlled areas.
b) The customs authority granting permission to
move waste to storage facilities and the customs authority in charge of
management of goods storage places shall collaborate in and exchange
information about the time and quantity of goods transported to storage
facilities and shall monitor the process of storage of such waste by the
importing company.
c) The Smuggling Investigation and Prevention
Department shall keep track of the process of transportation of goods from the
entry checkpoint to storage facilities based on cargo carriage information
(e.g. time, numbers of means of transport, etc.) through vehicle tracking
systems installed at the Online Surveillance Center – the General Department of
Customs. In case where it is established that goods are not on the right route,
the time and place of storage of such goods are not identical to the
predetermined ones, it shall be mandatory to collaborate with the customs
authority where the customs declaration of such goods is registered and the one
that manages the place of storage of such goods in carrying out the physical
inspection and taking actions prescribed by law.
d) Based on the results of their risk analysis, the
Customs Support Division of the General Department of Customs may choose to
monitor waste shipments that are important and impose high risks during its
transportation to the cargo storage place.
7. Customs surveillance of waste in transit to
concentrated inspection venues
Customs surveillance of imported waste used as
production materials in transit from the port of entry to the concentrated
inspection venue for physical inspection purposes shall follow the instructions
given in clause 4 of Article 51c in the Circular No. 38/2015/TT-BTC,
specifically as follows:
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a.1) Based on the request of the Customs
Subdepartment that customs declaration is registered, attaching customs
security seals and entering updated information in the report on handing over
leaving goods in the system;
a.2) Printing out 03 copies of the delivery report
from the system that bears attestation, signature and stamp of the customs
officer, and requesting the customs declarant to sign and write his/her full
name on the report. The Customs Subdepartment shall keep 01 copy and send 02
copies of the report together with goods to the customs declarant before
transportation of such goods to the inspection place;
a.3) Inputting updated information about the
transportation of goods across the customs supervision area (e.g. departure
time, estimated arrival time, registration plate of the means of transport,
etc.) into the system and keeping track of information about the shipment-in-transit
subject to customs surveillance;
a.3) Checking cargo condition in the event that
cargo has not yet arrived in the inspection place by or on the predetermined
deadline date of transportation.
Every day, the customs officer is assigned to check
information on the system, make a list of shipments not arriving at the point
of destination by or on the registered deadline date of transportation; clearly
identify those shipments not arriving by or on the registered deadline date of
transportation with or without customs declarant’s notification of force
majeure event, and shall take the following actions:
- As for shipments not arriving by or on the
registered deadline date of transportation with customs declarant’s
notification of force majeure events in accordance with regulations in force,
the customs declarant shall guide the customs declarant to provide the proposed
transportation time and inform the Customs Subdepartment of arrival in writing
about their explanations, and shall impose property penalties for violations
(if any);
- As for shipments not arriving by or on the
registered deadline date of transportation without the customs declarant’s
notification of any force majeure event, the customs officer shall contact the customs
declarant or the shipper in order to find out about the status of goods in
transit; shall use the GPS system or other traffic surveillance devices for
positioning goods and means of transport (if any) or apply other measures.
a.4) In case of getting any information about the
fact that the shipment is not kept intact without any sound explanation or is
suspected of violating customs laws, the customs officer must inform the
Customs Subdepartment of arrival and the Smuggling Investigation and Prevention
Department to ask for their collaboration in continuing to carry out
verification and inspection activities;
b) Customs Subdepartment of arrival:
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- Inputting updated information about arriving
goods into the system (e.g. container code, quantity of goods, time of arrival
of means of transport, registration plate of the means of transport, etc.);
- Monitoring information about goods in transit,
cooperating with the Customs Subdepartment in charge of storage of goods in
verifying the status of the shipment in the event that goods have not yet
arrived at the place of inspection by or on the predetermined deadline date of
transportation.
c) The Smuggling Investigation and Prevention
Department shall keep track of the process of transportation of goods from the
entry checkpoint to the concentrated inspection place through vehicle tracking
systems installed at the Online Surveillance Center – the General Department of
Customs. In case where it is established that goods are not on the right route,
the time and place of storage of such goods are not identical to the
predetermined ones, it shall be mandatory to collaborate with the customs
authority where the customs declaration of such goods is registered and the
customs authority of arrival in carrying out the physical inspection and taking
actions prescribed by law.
d) Based on the results of their risk analysis, the
Customs Support Division of the General Department of Customs may choose to
monitor waste shipments that are important and impose high risks during its
transportation from the entry checkpoint to the concentrated cargo inspection
place.
III. Imported waste management
software.
1. Manuals for downloading, installation and use of
this software, applicable to the customs authority:
a) This software is posted on the Customs Portal at
the address:
http://ptsw.customs.gov.vn/vnaccs/QLHNPL/eScrap.rar
b) Customs Subdepartments download and install it
into desktop computers connected to the local-area network of the customs
authority. Each Customs Subdepartment needs to grant 03 accounts to 03 groups
of users, including the customs procedures division for entry of means of
transport, the customs supervision division and the customs documentation
inspection division
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+ XXXX_DK: intended for the customs documentation
inspection division.
+ XXXX_GS: intended for the customs supervision
division.
+ XXXX_TT: intended for the customs procedures
division for entry of means of transport.
In the aforesaid structure of an account, XXXX
stands for the code of the Customs Subdepartment (Ex: 51C1, 03EE, 23CI...).
Only 1 or all 3 of these accounts may be used, depending on the current
conditions of the Customs Subdepartment.
d) Customs Subdepartments must actively study the
software and use it according the detailed instruction manuals in the Appendix
II hereto. In the course of using this software, if there is any difficulty or
technical error, they must directly send feedbacks to the General Department of
Customs at the email address [email protected] or the email address of the
technician specified in the section of instructions for use of the imported
waste management software to seek timely solutions.
2. Manuals for downloading, installation and use of
the software, applicable to waste importing companies and port companies:
a) Port companies:
- Bordergate Customs Subdepartments inform port
companies within the scope of their duties to provide information about use of
the software.
- User’s accounts granted by the General Department
of Customs to all of nationwide ports must be structured as follows:
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+ Password is the one subject to instructions given
in the point 3 hereunder.
b) Waste importing companies:
- General Department of Customs grants accounts to
those companies appearing in the list of enterprises posted by the Ministry of
Natural Resources and Environment on the electronic information portal of the
Ministry of Natural Resources and Environment or the national single-window
portal.
- User’s account used for logging in the software
is the user’s TIN. Waste importing companies can access this software to check
their remaining import quotas. In addition, they can use the software to send
Customs Subdepartments requests for unloading of waste in ports with respect to
waste carrying vessels that are about to arrive in such ports.
3. Instructions about log-in passwords:
- General Department of Customs will send log-in
password information of specific accounts according to the format specified in the
point 2 in this section to Customs Departments of cities and provinces in the
form of confidential letters.
- These Departments informs about account and
password information to port companies and waste importing companies. The
format of a log-in account follows instructions in the point 2 of this section
and the account password is similar to the one that each Customs Department has
received.
- At the first login, the system will request
password change for security purposes.
- In case of forgotten passwords or unidentified
account, customs authorities, port companies and waste importing companies must
contact the General Department of Customs (Customs Management Supervision
Department) to have their password reset.
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- Customs authority must monitor information about
the volume of waste already unloaded in ports, the remaining balance of waste
to be unloaded, the volume of waste already imported and the remaining balance
of waste to be imported; waste importing companies may use the software to
monitor the remaining balance of waste to be unloaded or imported.
- If it is discovered that there is any variation
compared to the actual volume, the customs officer must report to the Customs
Subdepartment’s Director and, after obtaining consent from the Director, must
adjust the volume of waste by modifying the note of increase or decrease in the
volume of waste available on the imported waste management software.
- On this note, positive (+) or negative (-)
entries are respectively used for increases or decreases in the remaining
balance of waste to be unloaded in ports or imported.
- During the process of posting an updated note,
information included in the note may be directly corrected if the function has
not been closed. In case there is any mistake detected after the function has
been closed, a new note must be made to make correction.
- The modification note must clarify the reasons
for monitoring purposes.
IV. Implementation
1. This document shall replace the official
dispatch No. 6644/TCHQ-GSQL dated November 13, 2018, the official dispatch No.
4202/TCHQ-PC dated July 17, 2018 and instructions about declaration of goods
which are imported waste on the manifest in the official dispatch No.
6889/TCHQ-GSQL dated November 23, 2018 of the General Department of Customs.
2. Task assignment:
a) Customs Departments of cities and provinces:
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- Provide instruction manuals for downloading,
installation and use of the imported waste management software waste for staff
members of importing companies, port, storage facility or warehouse companies.
b) Smuggling Investigation and Prevention
Department:
- Collaborate with the Office of the General
Department of Customs in drawing up the plan for surveillance, investigation
and verification of imported waste shipments in transit from entry checkpoints
to commodity storage facilities, concentrated inspection places and during the
storage process before quality inspection results are issued.
- Receive information about imported waste
shipments obtaining test or inspection results showing failure to meet
importing requirements from the Customs Inspection Department/Subdepartment to
take investigation, verification and handling measures in accordance with law.
c) Customs Inspection Department:
- Assign standing personnel performing related
tasks, participate in the physical inspection of goods, and ensure none of
adverse impacts on inspection tasks and the time of the physical inspection by
the Customs Subdepartment and the designated inspection organization, avoid
causing any trouble to enterprises, supervise and bear responsibility for
results of inspection of imported waste shipments issued by inspection staff
members.
- Develop the plan to monitor and assess the
inspection and assessment of quality of imported waste by testing bodies
designated by the Ministry of Natural Resources and Environment.
- Issue the timely notification of cases in which
shipment test results show that the shipment fails to meet national technical
regulations on environment, or of goods which are waste, to Customs
Subdepartments and the Smuggling Investigation and Prevention Department.
- Prepare synthesis reports on results of
inspection of imported waste shipments for submission to the General Department
of Customs (via the Office of the General Department of Customs) for monitoring
purposes.
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- Create the database of enterprise importing waste
as production materials based on the results of collection of information,
analysis and assessment of risks, assess compliance of enterprises with laws in
their waste importing activities in order to set criteria for reduction and
exemption of physical inspection rate and introduce measures to control risks
over periods of time.
- Support the analysis of Emanifest information,
change the physical inspection channel of declared shipments which are characterized
as waste (e.g. used ropes, belts, pineapple bags, jumbo bags, plastic films,
fishing nets, etc.), suspected of being imported waste or scrap.
- Collaborate with the Customs Information
Technology and Statistics Department, the Customs Management Supervision
Department and the Customs Inspection Department in setting criteria for
inspection of requirements for permission for or prohibition on registration of
customs declarations with respect to cases in which importing enterprises do
not hold waste import certificates.
dd) Inspection – Audit Department:
Develop the plan for the unscheduled inspection or
audit of handling of customs procedures and the physical inspection of imported
waste shipments; detect and correct violations of authorized customs officers.
e) Post-clearance Inspection Department:
Preside over and collaborate with the Smuggling
Investigation and Prevention Department, the Risk Management Department, the
Customs Inspection Department and the Inspection – Audit Department in
collecting and analyzing information, preparing and implementing the key
inspection plan for use of waste in production; impose strict sanctions on
cases in which waste is not used in production as specified in issued waste
import certificates.
g) Customs Information Technology and Statistics
Department:
- Develop systems designed to alert, detect and
prevent waste failing to meet requirements for import into Vietnam.
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- Regularly before the 10th day of each
month, provide Customs Management Supervision Department with data on import
quotas of waste (e.g. plastics, paper, metal and others) for monitoring and
assessment purposes.
h) Customs Management Supervision Department:
Monitor, expedite and inspect implementation of
customs procedures for import of waste by Customs Departments of cities and
provinces according to instructions given in this document and other relevant
ones.
3. General Department of Customs, by this document,
requests all subordinate units and entities to thoroughly understand and
strictly comply with this document. In the course of implementation of this
document, if there is any difficulty that arises, the General Department of
Customs should be informed in to consider providing further instructions./.
PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL
Mai Xuan Thanh
SAMPLE
REPORT ON COLLECTION OF IMPORTED WASTE SAMPLES
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Form No. 01/BBLM-PL
CUSTOMS DEPARTMENT...
CUSTOMS SUBDEPARTMENT....
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.:
…./……….
Date
(dd/mm/yyyy)…..
REPORT
ON COLLECTION OF IMPORTED WASTE SAMPLES
1. Customs declaration no./bill
of lading no.:………………………….issued on (dd/mm/yyyy)………………..
2. Customs Subdepartment
granting registration of customs declaration: ………………………………………………………
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4. Customs Subdepartment
collecting samples: …………………………………………………………..
5. Sample collector:
+ Officer of Customs Subdepartment collecting
samples: …………………….
+ Inspection officer: ………………………………………………..
+ Representative of the conformity certifying
organization: ………………………………..
+ Representative of the consignor: …………………………..
6. Sampling positions:
………………………………………………………………..
7. Sampling time: …………..
(…a.m./p.m…day…month…year)………………
8. Sampling method:
…………………………….
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10. Sample size:
…………………………………………..
11. Sample weight:
………………………………………….
12. Sample details (dimensions
or features): ………………………………………………
13. Security seal, inspection
purposes and requirements:
No.
In-charge
entity
Sample size
Sample
weight
Security seal number
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1
Bordergate Customs Subdepartment
2
Customs Inspection Department
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3
Designated testing body
14. Code of container or means
of transport of waste:
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CUSTOMS
AUTHORITY’S REPRESENTATIVE
(Signature
and full name)
DESIGNATED
TESTING BODY
(Signature
and full name)
CONSIGNOR’S
REPRESENTATIVE
(Signature
and full name)
APPENDIX I
WASTE NAMES AND EQUIVALENT COMMODITY NAMES USED ON E-MANIFEST
(Attached to the Official Dispatch
No. 2188/TCHQ-GSQL dated April 16, 2019 of the General Department of
Customs)
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Description
HS code
headings and subheadings
Name of goods
used on emanifest
Vietnamese name
English name
(1)
(2)
(3)
(4)
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(6)
(7)
1
Gypsum.
2520
10
00
Thạch cao
Gypsum
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Granulated slag (slag sand) from
the manufacture of iron or steel.
2618
00
00
Xỉ hạt nhỏ
Granulated slag
3
Chemical elements doped for use in electronics,
cut in the form of disc, wafers or similar forms.
3818
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00
Các nguyên tố hóa học đã được kích
tạp
Chemical elements doped
4
Waste, parings and scrap, of
plastics of polymers of ethylene (PE) of non-rigid cellular products.
3915
10
10
Nhựa phế liệu
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5
Waste, parings and scrap, of
plastics of polymers of ethylene (PE) of others.
3915
10
90
6
Waste, parings and scrap, of
plastics of polymers of styrene (PS)
of non-rigid cellular products.
3915
20
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7
Waste, parings and scrap, of
plastics of polymers of styrene (PS)
of others.
3915
20
90
8
Waste, parings and scrap, of
plastics of polymers of vinyl chloride (PVC) of non-rigid cellular products.
3915
30
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9
Waste, parings and scrap, of
plastics of polymers of vinyl chloride (PVC) of others.
3915
30
90
10
Waste, parings and scrap of other plastics.
3915
90
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
11
Recovered (waste and scrap) paper
or paperboard: Unbleached kraft paper or paperboard or corrugated
paper or paperboard
4707
10
00
Giấy phế liệu
Waste paper
12
Recovered (waste and scrap) paper
or paperboard: Other paper or paperboard made mainly of bleached
chemical pulp, not coloured in the mass.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20
00
13
Recovered (waste and scrap) paper
or paperboard: Paper or paperboard made mainly of mechanical pulp (for
example, newspapers, journals and similar printed matter).
4707
30
00
14
Recovered (waste and scrap) paper
or paperboard: Other, including unsorted waste and scrap.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
90
00
15
Silk waste (including cocoons unsuitable
for reeling, yarn waste and garnetted stock).
5003
00
00
Tơ tằm phế liệu
Waste silk
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Cullet and other waste and scrap of
glass; glass in the mass.
7001
00
00
Thủy tinh vụn và thủy tinh phế liệu
và mảnh vụn khác; thủy tinh ở dạng khối
Cullet and other waste and scrap of
glass; glass in the mass.
17
Waste and scrap of cast iron.
7204
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
00
Sắt hoặc thép phế liệu
Iron or steel scrap
18
Waste and scrap of alloy steel:
of stainless steel.
7204
21
00
19
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7204
29
00
20
Waste and scrap of tinned iron or
steel.
7204
30
00
21
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7204
41
00
22
Other waste and scrap of
iron or steel: Other.
7204
49
00
23
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7204
50
00
24
Copper waste and scrap.
7404
00
00
25
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7503
00
00
Niken phế liệu và mảnh vụn
Nickel waste and scrap
26
Aluminium waste and scrap.
7602
00
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Nhôm phế liệu và mảnh vụn
Aluminium waste and scrap
27
Zinc waste and scrap.
7902
00
00
Kẽm phế liệu và mảnh vụn
Zinc waste and scrap
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tin waste and scrap.
8002
00
00
Phế liệu và mảnh vụn thiếc
Tin waste and scrap
29
Tungsten (Wolfram) waste and scrap.
8101
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
00
Vonfram phế liệu và mảnh vụn
Tungsten (wolfram) waste and scrap
30
Molybdenum waste and scrap.
8102
97
00
Molypden phế liệu và mảnh vụn
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
31
Magnesium waste and scrap.
8104
20
00
Magie phế liệu và mảnh vụn
Magnesium waste and scrap
32
Titanium waste and scrap.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
30
00
Titan phế liệu và mảnh vụn
Titanium waste and scrap
33
Zirconium waste and scrap.
8109
30
00
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Zirconium waste and scrap
34
Antimony waste and scrap.
8110
20
00
Antimon phế liệu và mảnh vụn
Antimony waste and scrap
35
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
8111
00
00
Mangan phế liệu và mảnh vụn
Manganese waste and scrap
36
Chromium waste and scrap.
8112
22
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Crom phế liệu và mảnh vụn
Chrome waste and scrap