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|Customs Department officials inspect imported goods. Photo: VGP|
|The General Department of Customs has recently issued Decision No. 1357/QD-TCHQ on the code schedule of import, export typeand use instruction thereof. This Decision comes into effect from June 1, 2021 and replaces Official Dispatch No. 2765/TCHQ-GSQL dated April 1, 2015 of General Department of Customs on import, export format code on the VNACCS system.|
|Official Dispatch No. 2765/TCHQ-GSQL dated April 1, 2015 is used to implement uniformly the use of customs procedure codes in VNACCS system as well as when making paper declarations under the provisions of the Law on Customs, the Government's Decree No. 08/2015 / ND-CP dated January 21, 2015, the Ministry of Finance’s Circular No. 38/2015 / TT-BTC dated March 25, 2015. The General Department of Customs promulgates the list of customs procedure codes and guidance.|
Changes in the new Decision
For export typecode, Decision No. 1357/QD-TCHQ stipulates 16 typecodes.
5 codes remain unchanged
10 codes amended
01 code added (code C12: Export commodities from bonded warehouses to foreign countries)
01 code abolished (code E56: Export of compensating products that are delivered within Vietnam)
Changing instructions for use of codes B11, B12, B13, E52, E62, E82, G23, G61, C22 and H21.
For import typecode, Decision 1357/QD-TCHQ stipulates 24 types.
6 codes remain unchanged
16 codes amended
02 codes added (A43: Import commodities under Tax preferential treatment program; A44: Temporarily import commodities for sale at duty-free shops)
Changing instructions for use of codes A11, A12, A31, A41, A42, E13, E15, E21, E41, G12, G13, G14, G51, C11, C21 and H11.
|Strictly control goods imported into Vietnam. Photo:baophapluat|
In Decision No. 1357/QD-TCHQ, the General Department of Customs also stipulates transition clauses to handle cases where customs declarations registered under respective format before effective date of this Decision. Specifically, for customs declarations registered under respective format before effective date of this Decision where use purposes are changed or customs declarations are registered in new import and export format, use codes specified under this Decision for registering new customs declarations.For codes specified under this Decision whose customs procedures have not been elaborated under Decrees of the Government and Circulars of Ministry of Finance, do not implement until specific regulations are issued.
|Photo: Industry and Trade magazine|
Intention of the new Decision
Decision 1357/QD-TCHQ was issued to solve problems encountered in the implementation process as well as better meet the requirements of statistics and customs management as prescribed. Specifically, codes A11 and A12 need to be clearly classified according to the purposed of the commodities; code A31 needs to be classified for the purpose of re-importing commodities to apply the appropriate management style.
|In addition, the provisions of the Law on Import Tax and Export Tax; The Law amending and supplementing a number of articles of the Tax Law also needs to adjust and supplement a number of typecodes to apply tax policy such as: supplementing types of goods for which tax shall be paid with state budget, import and export goods of priority enterprises.|
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