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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
85/2003/TT-BTC
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Hanoi, August
29, 2003
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CIRCULAR
GUIDING COMMODITY CLASSIFICATION ACCORDING TO THE LIST OF IMPORTS
AND EXPORTS, THE PREFERENTIAL IMPORT TARIFF AND THE EXPORT TARIFF
Pursuant to the amended and
supplemented Import and Export Tax Law passed by the Xth National
Assembly on May 20, 1998;
Pursuant to the Customs Law passed by the Xth National Assembly on
June 29, 2001;
Pursuant to Decision No.49/QD-CTN of March 6, 1998 of the President of the
Socialist Republic of Vietnam on Vietnams adherence to the HS Convention;
Pursuant to the Governments Decree No.54/CP of August 28, 1993 and Decree
No.94/1998/ND-CP of November 17, 1998 detailing the implementation of the
Import and Export Tax Law;
Pursuant to the Governments Decree No.06/2003/ND-CP of January 22, 2003
providing for the classification of imports and exports;
Pursuant to the Governments Decree No.77/2003/ND-CP of July 1, 2003 defining
the functions, tasks, powers and organizational structure of the Finance
Ministry;
The Finance Ministry hereby guides the classification of imports and exports as
follows:
A GENERAL
PROVISIONS
I. GENERAL
PROVISIONS
1. Vietnams list of imports and
exports is made on the basis of the List of the Harmonized Commodity
Description and Coding System (abbreviated to HS List) of the World Customs
Organization (WCO), the 2002 version, and is detailed to the level of at least
8 (eight)-digit codes.
2. The commodity classification
principles prescribed in this Circular shall apply to commodity classification
according to the list of imports and exports, the preferential import tariff,
the export tariff and the lists of goods entitled to special preferential tax
rates already committed by Vietnam with other countries or regional or
international economic organizations.
3. This Circulars provisions on
imports-exports classification shall apply to the domains of customs (including
classification before goods import or export, classification in the process of
carrying out customs procedures and post customs clearance classification),
tax, commercial statistics and other State management domains related to goods
import-export activities.
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1. The list of imports and
exports is composed of:
1.1. Six (6) general rules
(Appendix 1 to this Circular);
1.2. Compulsory notes (at the
beginning of sections and chapters of Vietnams list of imports and exports);
1.3. The detailed list of
commodities.
2. The detailed list of
commodities and preferential import tariff is composed of 21 sections, 97
chapters (of which Chapter 77 is a reserve one), headings, subheadings and the
detailed list of commodities.
3. The list of imports and
exports and the preferential import tariff shall be divided into five columns:
- The first column contains
codes of headings;
- The second column contains
codes of 6-digit subheadings;
- The third column contains
codes of 8-digit subheadings;
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- The fifth column contains
calculation units (for the list of imports and exports) or tax rates (for the
preferential import tariff).
4. The export tariff:
Particularly for the export
tariff, a complete list shall not be made according to Vietnams list of imports
and exports and only those headings subject to export tax shall be detailed.
The export tariff shall be divided into four columns:
- The first column contains the
ordinal numbers of the headings subject to export tax.
- The second column contains
commodity descriptions.
- The third column contains
headings subject to export tax and their codes.
- The fourth column contains
export tax rates.
III.
INTERPRETATION OF A NUMBER OF DEFINITIONS
1. Headings
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Example: Heading Precious metal
ores and concentrates is coded 2616, of which the first two digits (26)
constitute the chapters code (chapter No. 26 of the list of commodities), the
last two digits (16) constitute the code defining the position of that heading
in the chapter (heading No. 16 of the chapter).
2. Subheadings coded with 6
digits (6-digit subheadings):
- Each heading may be detailed
or may not be detailed into many 6-digit subheadings.
Example: Heading -Sheep is coded
010410, of which the first two digits (01) constitute the code of the chapter
(chapter No. 01), the subsequent two digits (04) constitute the code defining
the position of that heading in the chapter (heading No. 4 of the chapter), the
subsequent two digits (10) define the position of that subheading within the
heading (the first subheading of the heading).
- There are two ways of
classifying and coding subheadings, which are also called level-1 subheadings
and level-2 subheadings, in which:
Level-1 subheadings have
zero (0) as their last digit and are signified by 1 dash (-) in the commodity
description column (column 4).
Example: Subheadings 0101.90,
1901.10, 8703.10.
In cases where a level-1
subheading is further detailed into level-2 subheadings, this level-1
subheading shall not be coded but signified by one dash (-) in the goods
description column because it is further divided into 3 level-2 subheadings,
for example: 1604.11, 1604.12 and 1604.13.
Level-2 subheadings have
1, 2, 3, 4, 5, 6, 7, 8 or 9 as their last digit and are signified by two dashes
(--) in the commodity description column.
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3. Subheadings coded
with 8 digits (8-digit subheadings):
3.1. For a number of
headings in the list of commodities, that are not detailed into 6-digit
subheadings but 8-digit subheadings instead, these subheadings shall, besides
bearing the heading codes, are coded with four more digits: 00X0 (of which X is
one of such digits as 1, 2, 3, 4, 5, 6, 7, 8 or 9).
Example: Heading 7905
Zinc plates, sheets, strips and foils is not detailed into 6-digit subheadings
but into 8-digit subheadings and coded as 7905.00.10 - Wire and rods, not
surface treated and 7905.00.90 - Others
3.2. Many 6-digit
subheadings in the List of commodities are detailed into 8-digit subheadings
according to the dash system as follows:
- 8-digit subheadings
belonging to level-1 (one dash) 6-digit subheadings shall start with the
two-dash level (--) in the commodity description column (column 4);
- 8-digit subheadings
belonging to level-2 (two dashes) 6-digit subheadings shall start with the
three-dash level (---) in the commodity description column (column 4).
Example: Heading
--carrot coded 0706.10.10 belongs to level-1 (one dash) 6-digit heading 0706.10
and starts with two dashes in the commodity description column, of which the
first two digits (07) are the chapters code: chapter No. 07; the subsequent two
digits (06) indicate the position of that heading in the chapter: heading No.
06; another subsequent two digits (10) indicate the position of the 6-digit
subheading within the heading: the first position; and the last two digits (10)
indicate the position of subheading carrot within the 6-digit subheading: the
first 8-digit subheading.
3.3. Depending on the
extent of detailing of commodities, the 8-digit subheadings shall be detailed
into 3-dash 8-digit subheadings (---); 4-dash 8-digit subheading (----); 5-dash
8-digit subheading (-----) or 6-dash 8-digit subheadings (------).
Example: Commodities
under heading 8704 are detailed to the 5-dash 8-digit subheadings (8704.22.11,
8704.22.12) and 6-dash 8-digit subheadings (8703.90.62, 8703.96.63).
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Example: Subheading
0106.11 -- Primates shall be added with 00 in the end, into 0106.11.00.
3.5. In cases where
headings are neither detailed into 6-digit subheadings nor 8-digit subheadings,
four zeros (0000) shall be added to the end of such headings.
Example: Heading 1004
Oats, which is neither detailed into 6-digit subheadings nor detailed into
8-digit subheadings, shall be added with four zeros (0000) to its end and turn
into: 1004.00.00
4. Tax rates
4.1. Import tax rates:
Import tax rates
prescribed in the import tariff are the preferential tax rates promulgated by
the Finance Ministry. The preferential tax rates shall apply to those headings
which are not divided into 6-digit subheadings nor 8-digit subheadings; or to
6-digit subheadings if such subheadings are not divided into 8-digit
subheadings; or to 8-digit subheadings if the headings or 6-digit subheadings
are divided into 8-digit subheadings.
The principles for
commodity classification for the application of common, preferential or
particularly preferential import tax rates shall uniformly comply with the
guidance in this Circular.
4.2. Export tax rates:
Headings with their
names and codes not specified in the export tariff are those entitled to the
tax rate of 0% (zero per cent). Headings with their names clearly inscribed in
the export tariff are those subject to export tax.
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I.
CLASSIFICATION PRINCIPLES
1. General principles:
1.1. When classifying
imports or exports to determine commodities codes according to the list of
imports and exports, the preferential import tariff or the export tariff, the
following principles must be observed:
- Compliance with
Vietnams list of imports and exports; the preferential import tariff or the
export tariff.
- Compliance with 6
general rules of the HS Convention;
- Compliance with the
compulsory notes of the HS Convention.
1.2. Besides the
above-mentioned bases, when classifying commodities, the additional notes of
the ASEAN Common Effective Tariff issued together with Appendix 2 to this
Circular and the detailed notes of the HS System of the WCO should be referred
to.
1.3. A commodity must,
after classification, have a full code of 8 digits and shall be arranged into
only one code according to Vietnams list of imports and exports.
1.4. For exports: In
cases where an export commodity is not specified in the list of export tariff,
the customs declarers shall, when filling in customs procedures, still have to
declare the name of that commodity and its code according to Vietnams list of
imports and exports.
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2. Separate provisions
shall apply to a number of imports as follows:
2.1. Classification of
complete and synchronous equipment
2.1.1. Classification
principles
2.1.1.1. Imports being a
collection of machines under headings and subheadings of Chapter 84, 85, 86,
88, 89 or 90 of the current Preferential Import Tariff are entitled to the
application of the principle of classification according to the main machines
for import tax calculation.
In case of importing
goods lots of complete equipment that comprises different machine collections
or different chains, of which each collection/chain has one main machine, such
goods lots shall be classified into groups of machines and equipment
corresponding to each chain for tax calculation strictly according to the
above-guided principle.
In cases where the main
machine is subject to an import tax rate higher than that applicable to other
machines and equipment in the imported machine collection, enterprises may
conduct classification according to the main machine or according to each
machine.
If an imported lot of
complete and synchronous equipment includes, apart from the machine and
equipment collection, also supplies, raw materials, materials, accessories,
fuels, workshops or automobiles, only the principle of classification according
to the main machine shall apply for the calculation of import tax on machine
collections belonging to Chapters 84, 85, 86, 88, 89 and 90 of the current
preferential import tariff; this principle shall not apply to the calculation
of import tax on imports being supplies, raw materials, materials, accessories,
fuels, workshops or automobiles (these commodities shall be subject to the
principle of classification according to the codes prescribed for them in the
current preferential import tariff).
2.1.1.2. A machine
collection entitled to the application of the principle of classification
according to the main machine must include at least two machines and/or
equipment under one or many headings or subheadings of Chapter 84, 85, 86, 88,
89 or 90 of the current preferential import tariff. Such a machine collection
may be a combination (for example: the combination of video-transmitting
machines includes receivers, transmitters and cameras, the combination of
cigarette-making machines includes cigarette-processing machines, rolling
machines and packing machines, ) or may be a chain (for example: a
clothes-making chain includes sewing machines, overcasting machines,
buttonhole-stitching machines, button-sewing machines, designing machines,
sewing tables, cutting machines, power generators). The different machines of
this machine collection are interrelated and support one another to concurrently
or continually perform their particular functions as well as the function of
the entire system.
2.1.1.3. The machine
collections entitled to the application of the principle of classification
according to the main machines mentioned at Points 2.1.1 and 2.1.2 may:
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b/ Be imported and
concurrently manufactured at home or procured from the domestic market but must
meet three following conditions:
- The main machine must
be an imported machine;
- The collection of
imported and home- made machines and equipment or those manufactured and
procured at home constitutes a combination or a chain of machines and equipment
that are interrelated and support one another to concurrently or continually
perform their particular functions as well as the function of the entire
system;
- Subjects using the
collection of imported and home- made machines and equipment or purchasing
home-made equipment must themselves declare and take responsibility before law
for the machines they manufacture or purchase in the country, the name of the
manufacturers or suppliers and shall take responsibility before law for such
declaration. If making false declarations, they shall, apart from
retrospectively paying import tax strictly according to the code of each
machine or equipment as prescribed in the import tariff at the time of
retrospective tax collection, be also administratively sanctioned or examined
for penal liability under current provisions of the Import and Export Tax Law
and relevant legal documents.
2.1.2. Procedures and
dossiers for commodity classification and import tax calculation according to
main machines
Imports being complete
and synchronous equipment entitled to import tax calculation according main
machines must be accompanied with all the following dossiers:
2.1.2.1. The
economic-technical explanations or project of investment in the complete or
synchronous equipment, approved by the competent agency, which must clearly
state the names of machines and/or equipment imported, domestically
manufactured or domestically procured. The enterprise must produce the original
documents for the customs office to make comparison before carrying out the
import procedures.
2.1.2.2. The written
certification of the main machines of imported lot of complete or synchronous
equipment by the specialized management agency. The enterprise shall submit the
original of such certification to the customs office when filling in the import
procedures. The specialized management agency is the agency specialized in
managing the use of imported machines and/or equipment, which may either be a
ministry or a provincial/municipal service. The specialized management agency
shall take responsibility before law for its certification.
Example: If joint-stock
enterprise X in Hanoi city imports a collection of beer-making machines, the
agency certifying main machines shall be the Industry Ministry or the municipal
Industry Service, not the municipal Peoples Committee. If joint-venture company
B located in Quang Ninh province imports a brick-manufacturing chain, the
agency certifying main machines of that chain shall be the Ministry of
Construction, not the Ministry or the provincial Service of Planning.
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2.1.2.3. The import
contract (direct or entrusted), the packing list and other vouchers (if any),
which clearly inscribe the names of imported machines and/or equipment (with
originals to be submitted to the customs office).
2.1.3. Tax calculation
2.1.3.1 Basing itself on
the dossiers prescribed at Point 2.1.2 above and the results of inspection of
commodities actually imported or concurrently imported and domestically
manufactured or domestically procured (if any) under the provisions of this
Circular, the customs office that carries out the import procedures shall
calculate tax on the collection of the complete or synchronous machines and
equipment according to main machines and shall open books to monitor the
actually-imported commodities according to the list of to be-imported
commodities already approved by the agency that has ratified the
economic-technical explanations or investment project.
2.1.3.2. If doubting
that the certification by the competent agency is inaccurate, the customs
office carrying out the import procedures shall still temporarily calculate tax
according to the certified main machines and concurrently notify such to the
certifying agency and report such to the General Department of Customs for
handling. If problems still exist, the General Department of Customs shall
report thereon to the Finance Ministry so that the latter may work with
relevant ministries and branches for handling thereof.
In cases where
certification by the competent agency is inappropriate, import tax shall be
recalculated. If the paid import tax amount is larger than the tax amount
payable at the recalculated tax rate, the unit that has imported complete or
synchronous equipment shall enjoy tax reimbursement or have the excessive
amount subtracted from their tax amount payable for the subsequent goods lot.
If the paid tax amount is smaller than the amount payable at the recalculated
tax rate, the customs office shall retrospectively collect tax arrears on the
commodities having gone through the import procedures.
The retrospective tax
collection, tax reimbursement or withholding shall comply with the provisions
of the Import and Export Tax Law.
2.1.3.3. Those units
which declare the importation of collections of complete or synchronous
machines and/or equipment for calculation and payment of import tax according
to main machines and which do not actually use such machines and/or equipment
as a combination or chain but use them separately shall, besides subjecting to
retrospective payment of import tax strictly at the tax rate prescribed for
each machine, be administratively handled or examined for penal liability
according to current provisions of the Import and Export Tax Law and relevant
legal documents.
2.1.3.4. The Finance
Ministry shall coordinate with the concerned ministries and branches in
specifically handling the application of the principle of classification
according to main machines to cases of importing machine collections of
complete or synchronous equipment other than those under headings or
subheadings of chapters 84, 85, 86, 88, 89 and 90 of the current preferential
import tariff (For example: Complete gas pipe-equipment).
2.1.3.5. The collections
of machinery and/or equipment under headings or subheadings of chapters 84, 85,
86, 88, 89 and 90 of the current preferential import tariff, if entitled to the
application of the principle of classification according to main machines for
import tax calculation under the provisions of this Circular, shall also be
considered synchronous equipment in order to serve as basis for determination
of objects not liable to value added tax (VAT) according to the provisions of
the VAT Law.
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Sets of synchronous and
asynchronous spare parts (being either complete for assembly of mechanical,
electrical and electronic equipment or incomplete but having basic properties
of complete equipment for assembly with such simple tools as screws, bolts,
nuts, or with rivets or by welding), shall be classified according to the
following principles:
2.2.1. If synchronous
details and/or spare parts (all details of a product) are imported, they shall
be classified into the same heading/subheading with the same code and the same
tax rate set for the complete commodity.
2.2.2. If asynchronous
details and/or spare parts (not all the details or spare parts of a product)
are imported, they shall be classified according to each heading/subheading
with the code and tax rate prescribed separately for each of them.
2.3. Classification of
component sets of mechanical, electrical and electronic commodities according
to the policy of localization rate-based preferential tariff
Asynchronous component
sets registered by enterprises for the application of the policy of
localization rate-based preferential tariff, when imported, shall enjoy the
same localization rate-based preferential tax rate, applicable to the entire
list of the imported components.
II.
BASES OF CLASSIFICATION
The commodity
classification, depending on each specific case, shall be based on one or many
of the following:
2.1. Vietnams list of
imports and exports; the preferential import tariff; the export tariff.
2.2. The actual
commodities;
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2.4. The results of
commodity analysis and expertise.
III.
COMMODITY CLASSIFICATION IN THE PROCESS OF CARRYING OUT CUSTOMS PROCEDURES
1. For customs declarers
1.1. Customs declarers
shall have to classify commodities (accurately determine names, descriptions
and codes of imports or exports) in the customs declaration forms and be
responsible for such classification.
1.2. In cases where
customs declarers cannot classify commodities by themselves, if they fail to
request customs offices to conduct commodity classification before filling in
the customs procedures as prescribed in Section IV, Part B below, they may
request a specialized expertising agency or organization to conduct expertise,
which shall serve as basis for them to classify commodities.
1.3. In cases where
customs declarers disagree with classification conclusions of customs offices,
they may lodge complaints thereabout according to the provisions of Part D,
this Circular.
2. For Customs
Sub-Departments carrying out import/export procedures
2.1. When carrying out
customs procedures for imports or exports, customs officers must base
themselves on the provisions of the Governments Decree No. 06/2003/ND-CP of
January 22, 2003 and the guidance in this Circular to conduct classification.
If not accepting the commodity classification by customs declarers, they must
have reasons therefor and conduct re-classification to make it accurate.
2.2. If having grounds
to believe that the commodity classification by customs declarers is inaccurate
but being unable to conduct such classification by themselves, Customs
Sub-Departments shall request the Commodity Analysis and Classification Center
under the General Department of Customs (hereafter call the CAC Center for
short) to conduct commodity classification. The procedures of requesting the
CAC Center shall comply with the Regulation on commodity analysis and
classification issued by the General Department of Customs.
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2.3. If detecting that
the results of commodity classification by the CAC Center is inaccurate and
unsuitable to the actual imports or exports, they shall report such to the
General Department of Customs for direction.
IV.
CLASSIFICATION OF COMMODITIES BEFORE IMPORTATION OR EXPORTATION THEREOF
The classification of
commodities before importation or exportation thereof (hereafter called advance
classification for short) shall apply to cases where customs declarers have not
yet filled in the customs procedures for commodity import or export.
1. Advance
classification in case of commodity-specimen availability
1.1. Procedures:
- Customs declarers
requesting advance classification shall send their written requests (made
according to a set form) together with commodity specimens and relevant
documents to the Customs Sub-Departments where customs import/export procedures
are to be carried out for the latter to conduct classification.
- The Customs
Sub-Department receiving the above requests shall conduct commodity
classification and issue classification-result notices (according to a set
form) to customs declarers.
If being unable to
conduct classification, the Customs Sub-Departments shall request the CAC
Center to do it.
1.2. Validity of advance
classification-result notices
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For commodities that
quickly change or deteriorate, the notices validity duration shall be shorter
(depending on the nature of commodities and conditions for commodity
preservation, the Customs Sub-Departments conducting classification shall
decide on the validity duration of notices on a case-by-case basis.)
1.3. Conditions for
application of advance classification results:
- The specimens are in
their status quo. Such specimens may be kept at the Customs Sub-Departments or
at enterprises or in warehouses of transporters, if they meet the customs
sealing requirements and get approved by the directors of the Customs
Sub-Departments.
- The actual imports or
exports are determined by the Customs Sub-Departments as the right commodities,
which have already been classified.
- During the time after
a customs office issues advance classification-result notice and before the
custom declarer fills in customs procedures for actual commodity import or
export, the law provisions on commodity classification applicable to the
already classified commodities remain unchanged.
- The customs offices
detect no errors or false declaration made by customs declarers or errors made
by themselves during the advance classification.
1.4. Regulations on
specimen keeping:
- In cases where customs
offices directly conduct classification, the duration of specimen keeping at
border-gates shall be one year as from the time such specimens are received.
For commodities that quickly change or deteriorate, the specimen-keeping
duration shall be the validity duration of the advance classification-result
notice.
- In cases where the CAC
Center conducts classification at the request of the Customs Sub-Departments,
the duration of specimen keeping at the Customs Sub-Departments shall comply
with the General Department of Customs Regulation on commodity analysis and
classification, issued together with Decision No.710/TCHQ/QD-PTPL of June 3,
2003.
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The procedures of
requesting advance classification shall comply with the provisions of Point 1.1
above.
After accepting the
customs declarers requests as well as documents and information necessary for
commodity classification, the Customs Sub-Departments shall assign experts to
directly examine and take photos of commodities, and conduct commodity
classification, then notify the classification results to customs declarers.
If the Customs
Sub-Departments are unable to conduct classification, they shall request the
CAC Center to do it.
3. Advance
classification in case of unavailability of commodity specimens
The procedures for
requesting advance classification shall be the same as for cases of specimen
availability. In this case, customs declarers should describe in detail
commodities in the written requests for advance classification and supply
necessary documents and information to the Customs Sub-Departments. If there
are insufficient bases for classification, the Customs Sub-Departments shall
have the right to refuse the customs declarers requests.
Advance
classification-result notices in cases where no commodity specimens are kept at
the customs offices shall be valid for reference when carrying out customs
procedures.
C.
POWERS AND RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS IN COMMODITY
CLASSIFICATION
I.
RIGHTS AND OBLIGATIONS OF CUSTOMS DECLARERS
1. Rights of customs
declarers:
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- To be guided by
customs offices in commodity classification when requested.
- To lodge complaints
under law provisions and guidance in Part D of this Circular.
2. Obligations of
customs declarers
- To classify
commodities and make customs declarations in strict compliance with law
provisions and guidance in this Circular, and take responsibility before law
for their classification results.
- To execute
commodity-classification decisions of customs offices in the course of filling
in commodity import-export procedures.
- To supply commodity
specimens, related vouchers and documents for the purpose of commodity
classification and tax calculation at the requests of customs offices.
II.
RESPONSIBILITIES AND POWERS OF CUSTOMS SUB-DEPARTMENTS IN CARRYING OUT
COMMODITY IMPORT-EXPORT PROCEDURES
1. To examine the
results of commodity classification, tax calculation and payment by customs
declarers.
2. To guide customs
declarers in classifying commodities when the latter so request.
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4. To classify commodities,
apply tax policies and relevant management policies in strict compliance with
law provisions and guidance in this Circular.
5. To report to the
General Department of Customs on the results of classification of commodities
that have undergone import-export procedures for the first time at their
respective Customs Sub-Departments for summarization and direction of
application to the entire customs service.
D.
COMPLAINTS AND SETTLEMENT OF COMPLAINTS
Customs declarers who
disagree with customs offices classification conclusions shall have the right
to lodge complaints according to law provisions and the following order:
1. Customs declarers who
disagree with classification conclusions of Customs Sub-Departments shall file
written requests to the directors of the Customs Sub-Departments that carry out
customs procedures for the lots of commodities for re-consideration.
2. If customs declarers
disagree with the complaint settlement by Customs Sub-Departments as prescribed
in Item 1 above, they may file written requests to the directors of the
relevant provincial/municipal Customs Departments for settlement.
3. If customs declarers
disagree with the complaint settlement by the directors of the
provincial/municipal Customs Departments prescribed in Item 2 above, they may
file written requests to the General Director of Customs for settlement.
4. If customs declarers
still disagree with the settlement by the General Director of Customs as
prescribed in Item 3 above, they may file written requests to the Finance Minister
for settlement. The Finance Ministers decisions shall be the final ones.
In cases where customs
declarers disagree with the results of complaint settlement by customs offices
of all levels, they may initiate lawsuits at courts according to the provisions
of law.
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E.
ORGANIZATION OF IMPLEMENTATION
This Circular takes
effect 15 days after its publication in the Official Gazette. To annul the
previous regulations on imports-exports classification, which are contrary to
the provisions of this Circular.
In the course of
implementation, if any problem arises, units, organizations and individuals are
requested to promptly report it to the Finance Ministry for settlement./.