Official letter No. 4198/TCHQ-TXNK dated August 11th, 2023 of the General Department of Vietnam Customs regarding determination of HS codes of exports

According to opinions of the General Department of Vietnam Customs, according to the regulations at clause 1 Article 18 of Circular No. 38/2015/TT-BTC , the result of analysis and classification of a shipment already granted clearance shall be only used for declaration of goods names, HS codes for next imported shipments within 3 years.

In addition, the List of imports and exports (used for reviewing, determining HS codes) promulgated together with Circular No. 65/2017/TT-BTC has been expired and replaced by the new one promulgated together with Circular No. 31/2022/TT-BTC .