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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
103/2015/TT-BTC
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Hanoi,
July 1, 2015
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CIRCULAR
PROMULGATING
LIST OF VIETNAM’S EXPORTS AND IMPORTS
Pursuant to Law on Customs
No. 54/2014/QH13 dated June 23, 2014;
Pursuant to Decree No.
08/2015/ND-CP dated January 21, 2015 of the Government on guidelines for Law on
Customs on customs procedures, inspection, supervision and control.
Pursuant to Decree No.
215/2013/ND-CP dated December 23, 2013 of the Government defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
Pursuant to Decision No.
49/QD-CTN dated March 6, 1998 of the President of Socialist Republic of Vietnam
on accession to International Convention on the Harmonized Commodity
Description and Coding System of World Customs Organization (HS Convention);
In furtherance of the
Protocol on the implementation of the ASEAN Harmonized Tariff Nomenclature
(AHTN) dated 2012;
At the request of the
Director of General Department of Customs;
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Article 1. Promulgating together with this Circular the List of Vietnam’s
exports and imports, including following two (2) Appendixes.
1. Appendix I: List of
Vietnam’s exports and imports;
2. Appendix II: Six (6) general
rules explaining the classification of goods according to the List of Vietnam's
imports and exports based on the Harmonized Commodity Description and Coding
System (HS) of World Customs Organization;
The List of Vietnam’s imports
and exports shall be used to implement Clause 3 Article 17 of Decree No.
08/2015/ND-CP dated January 21, 2015 of the Government on guidelines for Law on
Customs on customs procedures, inspection, supervision and control.
Article 2. Implementation
1. This Circular comes into
force after 45 days from the date on which it is signed.
2. Circular No. 156/2011/TT-BTC
dated November 14, 2011 of the Ministry of Finance on issuance of List of
Vietnam’s exports and imports and Appendixes issued together with the Circular;
Decision No. 2914/QD-BTC dated November 14, 2012 on amendments to Circular No.
156/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance on issuance
of List of Vietnam’s exports and imports shall be annulled.
3. During the implementation,
if aforesaid documents are amended or replaced, they shall apply./.
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PP. MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan