July 07, 2020 08:46

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Could use the result of analysis and classification of previous shipment to declaring for subsequent shipment

09:32 | 24/05/2020

VCN –This was the answer of General Department of Vietnam Customs to the question of Kim Tin Joint Stock Company on the use of analysis and classification results for subsequent shipments.

According to the General Department of Vietnam Customs, Point g, Clause 1, Article 18 of Circular 38/2015/TT-BTC of the Ministry of Finance stipulates: “Customs declarants may use the inspection and analysis results of functional organisations as prescribed by law to declare information related to names of goods, codes, quality, categories, quantities and other information related to the import-export shipment. Customs declarants may use the analysis and classification results of consignments already cleared to declare the names of goods and codes for subsequent consignments with the same name of goods, ingredients, physical and chemical properties and functions, uses and imports from the same manufacturer within three years from the date of receiving analysis and classification results; except the case of the regulation by law which is taking as basis for issuing notification of analysis and classification result of import and export goods is amended, supplemented or replaced."

could use the result of analysis and classification of previous shipment to declaring for subsequent shipment
Sample analysis activities at the Goods Verification and Classification Center under Customs Assessment Department. Photo: H. Nụ

Also in Clause 13, Article 1 of Circular 39/2018/TT-BTC amending and supplementing articles of Circular 38/2015/TT-BTC stipulates that: “Clause 3, Article 24 is amended and supplemented as follows: 3. In case the import – export consignment has been cleared based on analysis and inspection results for determining the name of goods and code, the customs authority may use the analysis and inspection results of this consignment to carry out customs procedures for the subsequent shipments of the same customs declarant with the same declared name, origin, code of goods and are imported from the same manufacturer. The customs authority can conduct analysis and inspection of the subsequent shipment based on risk management.”

According to the General Department of Vietnam Customs, customs declarants may use the analysis and classification result of previously consignments cleared to declare name of goods and codes for subsequent shipments with the same name of goods, ingredients, physical and chemical properties and functions, uses and imports from the same manufacturer within three years from the date of receiving analysis and classification results (except the case of the regulation by law which is taking as basis for issuing notification of analysis and classification result of import and export goods is amended, supplemented or replaced).

However, based on risk management, the Customs authorities can still select the next consignments for analysis and inspection.

By Đảo Lê/Thanh Thuy