MINISTRY OF FINANCE
GENERAL DEPARTMENT OF VIETNAM CUSTOMS
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.: 7920/TCHQ-TXNK
Re: Response to queries concerning factory frame structures made of iron or steel

Hanoi, August 31, 2015

 

To:

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The General Department of Vietnam Customs has received the Official Dispatch No. 07/15/LOG-SEHC dated July 03, 2015 sent by Samsung Electronics HCMC Ce Complex Co., Ltd. on queries concerning HS codes of iron or steel frame structures used for building factories. The General Department of Vietnam Customs provides guidelines as follows:

Pursuant to the Law on customs No. 54/2014/QH13 dated June 23, 2014;

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Pursuant to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, import tax and export tax, and tax administration applied to imported and exported goods;

Pursuant to the Circular No. 156/2011/TT-BTC dated November 14, 2014 by Ministry of Finance promulgating the List of Vietnam's exported and imported goods;

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1. HS codes of factory frame structures made of iron or steel

If the Company’s imported goods are unassembled or disassembled and then assembled to form factory frame structures as images provided in Section I Part B of the document enclosed with the Official Dispatch No. 07/15/LOG-SEHC (excluding roofs and walls), they shall be classified in heading 73.08 “Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel”, subheading 7308.90.99 “- - - Other”.

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If goods are imported from multiple sources and divided into multiple shipments, and for which import procedures are carried out at one or different checkpoints, the Company shall comply with provisions in Article 8 of the Circular No. 14/2015/TT-BTC.

Other imported goods being materials specified in Part C of the document enclosed with the Official Dispatch No. 07/15/LOG-SEHC shall be classified in corresponding HS codes. Because the Company fails to provide relevant technical documents, the General Department of Vietnam Customs cannot determine the nature and specific HS codes for such imported goods.

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Pursuant to regulations in Clause 2 Article 18 of the Law on customs, the declarant shall assume responsibility before the law for the accuracy of declared contents and documents submitted to a customs authority as well as the conformity between the customs dossier kept by the enterprise and the one kept by the customs authority. If a declarant wishes to make additional declaration of information on customs declarations, provisions in Article 20 of the Circular No. 38/2015/TT-BTC shall apply.

Pursuant to applicable law regulations, customs authorities shall check and determine HS codes of imported goods while the declarant carries out customs procedures. Analysis and re-determination of HS codes for making additional declaration for imported goods granted customs clearance must be performed by the declarant.

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Clause 1 Article 28 of the Law on customs No. 54/2014/QH13 provides for prior determination of HS codes of goods to be exported or imported by customs authorities at the request of declarants.

Thus, provisions on prior determination of HS codes of goods to be exported/ imported shall not apply to goods for which customs procedures have been completed.

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The General Department of Vietnam Customs shall submit a written request to the Ministry of Finance for consideration and response to your queries concerning the adjustment of HS codes for shipments after 60 days from the customs clearance date as specified in the Official Dispatch No. 07/15/LOG-SEHC.

 

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PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Nguyen Duong Thai

 

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