On June 28, 2018, the Ministry of Finance issued the Decision No. 1921/QD-TCHQ on introduction of the processes for sorting commodities, and imposing tax rates on imports and exports.
Steps in processing of the written request for analysis of imports and exports are prescribed as follows:
After receipt of the written request for analysis, the inspecting officer verifies documents submitted to request analysis and searching on the MHS system to decide whether the written request is rejected or accepted for further actions.
If the written request is accepted and analysis is carried out, the inspecting officer determines analyzed indicators.
In case of lack of conditions for analysis, an assessment is needed:
- The inspecting unit requests the requesting customs unit in writing to assign its staff member as a representative to witness the sample splitting process.
- The sample-splitting report is prepared by using the given template. The sample sent for assessment must be split from the sample received for analysis and must be customs sealed.
- When sending the sample for assessment, the inspecting unit must clearly specify analyzed indicators to carry out sorting of commodities according to the List of imports and exports, and the Tariff Schedule applied to imported and exported commodities.
- The inspecting unit is responsible for showing assessment results in the Notification of analysis results.
The Decision No. 1921/QD-TCHQ will enter into force from the signature date.
Source: Thuvienphapluat
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