New regulations on analysis to classify goods imported and exported


The Ministry of Finance issued Circular 17/2021/TT-BTC amending and supplementing Circular  No. 14/2015/TT-BTC on classification and analysis for quality inspection and food safety inspection for goods imported and exported, effective from April 12, 2021.

According to Circular No. 17/2021/TT-BTC, documents required analysis to classify goods include: For each commodity item, the owner shall make a request for analysis of goods imported and exported, and a goods sampling record; The slip containing the number, date of the document and the voucher in the customs dossier relating to the sample of goods; Sample of goods required for analysis; Technical documents of the goods. If there is no technical document, the customs authority where the application is submitted must specify the reason.

Thus, compared to the current regulations in Circular 14/2015/TT-BTC, the dossier is added with “Technical documents of the goods. If there is no technical document, the customs authority where the application is submitted must specify the reason.”

At the same time, Circular 17/2021/TT-BTC also amends and supplements the classification and application of tax rates for some special cases as follows: "If there is any discrepancy between the description of goods in the List of exported and imported goods of Vietnam and the description of goods in the HS List (The Harmonized Commodity Description and Coding System of the World Customs Organization), AHTN List (ASEAN Harmonized Tariff Nomenclature), directly apply the description of goods under HS List, AHTN List to classify and guide classification according to the principle of application of provisions of International treaties to which Vietnam is a member.”

The Circular stipulates that goods imported and exported must be sampled for analysis in accordance with Clause 14, Article 1 of Decree No. 59/2018/ND-CP. Sampling is done according to the Request for Goods imported and exported Analysis and the Goods Sampling Record.

The sample taken from the lot that need analysis is representative; must be sufficient in quantity and volume to serve the solicitation of expertise or for complaint settlement. When taking samples, the representative of the customs declarant shall present. The sample must be individually signed for certification and sealed by the parties. When handing over the sample, there must be a handover record with certification signatures of the parties.

If the sampling is done in the absence of the customs declarant, customs authorities shall take samples in the presence of state agencies at the checkpoint area, representatives of transport enterprises, port and warehousing enterprises and shall have certification signatures of the witnesses.

Circular 17/2021/TT-BTC takes effect from April 12, 2021.


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