The Circular modifies certain phrases used in the Appendix I of the Tariff of Imports and Exports of Vietnam as follows:
- At the subheading 8436.10, the phrase “Machinery for preparing cattle feed” will be changed into “Machinery for preparing animal feeds”.
- At the subheading 8438.10, the phrase “Bread machinery” will be changed into “Bakery machinery”.
- At the heading 84.38 and subheading 8479.20, the phrase “vegetable fats or oils” will be changed into “fixed vegetable fats or oils”.
- At the heading 85.22, the phrase “auxiliary stuffs” will be changed into “accessories”.
- At the heading 85.39, the phrase “arc-lamps” will be changed into “arc light bulbs”; “light-emitting diode (LED) lamps” into LED bulbs”
In addition, there will be certain amendments to Appendix II regarding six general rules for explaining the classification of goods as prescribed in the Circular No. 65 in 2017.
The Circular No. 09/2019/TT-BTC will take effect on April 1, 2019.
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