On 30 January 2015, the Ministry of Finance (MoF) issued Circular 14/2015/TT-BTC (Circular 14) guiding the customs analysis and classification of imported and exported goods for examination of food safety, hygiene and quality with some key points as follows:

• Classification must firstly be based on customs documents, technical documents and other related information of the imported and exported goods for identification of the name and HS codes of the goods according to Vietnam’s List of Imports and Exports. The Explanatory Notes to the Harmonized System (HS); The World Customs Organization (WCO) compendium of classification opinions; AHTN Explanatory Notes may only be referred to, if it is impossible to identify the correct HS code.
• The classification and application of tariff rates applicable to goods which are imported or exported in special cases (e.g. discrepancy between the description of goods in HS List and List of Imports and Exports, different opinions among relevant authorities, etc.).
• The procedures of registering, amending, or re-issuing the detailed list of the multi-head machines under Chapter 84, 85, 90 or of dismantled machinery and equipment.

For more information, please click PwC Vietnam Newsbrief_Circular customs analysis and classification_EN for English version and here  for Vietnamese version.