blue-check Guidelines for declaration of HS codes and import, export taxes from December 30th, 2022

Dispatch No. 5731/TCHQ-TXNK dated December 29th, 2022 of the General Department of Customs regrading implementation of the Circular No. 32/2011/TT-BTCstatus1 dated June 8, 2022
Posted: 30/12/2022 8:21:45 AM | Latest updated: 7/2/2023 10:10:47 AM (GMT+7) | LuatVietnam: 5613 | Vietlaw: 597

The General Department of Vietnam Customs notes that from December 30, 2022, the classification of goods and identification goods’ HS code shall officially apply according to Vietnam’s Nomenclature of Exports and Imports, and 6 General Rules for Explanation for classification of goods issued together with the Circular No. 31/2022/TT-BTC and by consulting respective notes of HS2022 attached Official Dispatch No. 4891/TCHQ-TXNK dated November 17, 2022.

Regarding tax rates, from December 30, 2022 until new Decrees on Tariff Schedules are promulgated and come into force, export tax rates, import tax rates shall be still applied according to the current Tariff Schedules summarized at Appendix 1 and Appendix 2 enclosed with this Official Dispatch.

Regarding application of preferential export tax rates and special preferential import tax rates within bilateral and multilateral FTAs, enterprises shall look up and apply tax rates in accordance with the provisions of the Government's Decrees promulgating the Preferential Export Tariffs and Special Preferential Import Tariffs effective as from December 30, 2022.


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