Circular 14/2015/tt-Btc: Guidance On The Classification Of Goods, Analysis To Classification Of Goods; Analysis To Quality Control, Food Safety Inspections For Goods Export, Import

Original Language Title: Thông tư 14/2015/TT-BTC: Hướng dẫn về phân loại hàng hóa, phân tích để phân loại hàng hóa; phân tích để kiểm tra chất lượng, kiểm tra an toàn thực phẩm đối với hàng hóa xuất khẩu, nhập khẩu

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Circular on classification of goods analysis to classification of goods; analysis to quality control, food safety inspections for goods exports, imports _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Customs Law No. 54/2014/QH13 on June 23, 2014;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006 and the modified Law, added some articles of law No. 21/tax management QH13 2012/2012;
Export Tax base, import tax of 45/2005/QH11 on June 14, 2005;
Commercial Law bases the number 36/2005/QH11 on June 14, 2005;
Pursuant to the law of product quality, commodity the number 55/2007/QH12 on November 21, 2007;
Food Safety Law bases the number 55/2010/QH12 on June 17, 2010;
Pursuant to Decree No. 08/2015/NĐ-CP on January 21, 2015 of government regulation and details measures for enforcement of customs law on customs, inspection, supervision, customs control;
Pursuant to Decree No. 83/2013/ND-CP on July 22, 2013 detailing the Government's implementation of some articles of the law on tax administration and the law amending and supplementing a number of articles of the law on tax administration;
Pursuant to Decree No. 91/2014/NĐ-CP dated October 1, 2014 the Government's amendments and supplements to some articles in the Decree on taxation;
Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;
Pursuant to Decree No. 20/2006/ND-CP dated 20 February 2006 from the Government detailing the commercial law business commercial inspection services;
Pursuant to Decree No. 132/2008/ND-CP on December 31, 2008 detailing the Government's implementation of some articles of the law on product quality, the goods;
Pursuant to Decree No. 38/2012/ND-CP dated 25 April 2012 of the Government detailing the implementation of a number of articles of the law on food safety;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Implementation of decision 49/QD-CTN 6 March 1998 by the President of the Socialist Republic of Vietnam on the Vietnam joined the International Convention on the harmonized system coding and description of the goods;
Implementation of the Protocol provisions implementation of ASEAN harmonized tariff list;
Proposal of the General Director of the Bureau of customs, the Minister of Finance issued a circular on classification of goods analysis to classification of goods; analysis to quality control; food safety inspections for goods exporters, importers as follows: section 1 GENERAL PROVISIONS article 1. Scope and objects 1. This circular Guide to the classification of goods, use results analysis to the classification of goods, use results analysis to quality control, food safety inspections for goods export and import;
2. The Customs Declaration, the customs, the customs officials and organizations and individuals performing the work related to the classification of goods, perform quality check, check of food safety export and import goods is subject to implementation of this circular.
Article 2. Explanation of terms In this circular, the terms below are interpreted as follows: 1. The International Convention on the harmonized system coding and description of the goods (the International Convention on the Harmonized Commodity Description and Coding System) (HS Convention) is the Convention due to the Customs Cooperation Council, now known as the World Customs Organization (WCO) adopted on 14 June 1983 in Bruxelles , The Kingdom of Belgium on "harmonious system description and coding of goods".
2. harmonized system coding and description of the goods of the World Customs Organization (hereinafter referred to as the HS system), is the system include directory of the groups, the group surrendered the relevant code, legal notes section, Chapter, group and general rules.
3. list of harmonized commodity coding and description of the World Customs Organization (hereinafter referred to as the HS categories) is the catalogue group (4-digit codes), groups (6-digit code), the legal notes section, chapters, subheadings are arranged in a systematic way with the name , description and code of goods.
4. General rules the General rules to the HS system to classify commodities into a group, certain subtypes.
5. legal notes is the interpretation of the content of the section, chapter and subheading are attached at the top of the section, chapter of the HS categories.
6. list of ASEAN harmonized tariff (hereinafter referred to as the category AHTN) is a category of goods of ASEAN countries, was constructed on the basis of the HS system of the World Customs Organization.
7. The analysis of the goods is the professional organization of customs commodity export pattern analysis, import by machinery, technical equipment to determine: a) the composition, structure, physical properties, chemical, uses as a basis for the classification of goods under export goods categories Vietnam import;
b) quality standards according to national standards by the State Management Agency issued or international standard to the specialized inspection (quality control, food safety inspection) as a basis of cargo customs clearance decisions.
8. Inspection of goods is the customs authority referendum in the authorities under the provisions of the law to analyze, determine the texture, composition, physical properties, chemical, uses of the goods at the request of the Customs authorities to determine the name of the row, the export commodity codes import.
Article 3. Analysis to the classification of goods 1. Case the customs authority is not sufficient basis to determine the accuracy of commodity classification the Customs shall perform analysis to classification of the goods.
2. where the Customs authorities are not eligible to perform analysis of the goods shall use the services of the authorities under the provisions of the law on commercial inspection services to perform.
3. For the classification of goods, the Customs may use the services of the commodity inspection authorities under the provisions of the law or of the database catalog of goods for export, import of Vietnam to determine the information on the composition, physical properties , chemistry, features, uses of export and import goods.
Section 2 CLASSIFICATION of GOODS article 4. Commodity classification rules 1. One only has a single code according to the category of goods export, import of Vietnam.
2. When classifying goods exported, imported, must comply with: a) Article 26 customs law No. 54/2014/QH13 on 23/6/2014;
b) article 16 of Decree 8/2015/ND-CP dated 15/1/2015 of government regulation and details measures for enforcement of customs law on customs procedures, supervision, customs control;
c) The content of the guide in this circular.
Article 5. Use the result category 1. Commodity classification results be used to apply policies to manage the goods on the basis of the implementing rules on the conditions, procedures, the profile used in the list of goods banned for export, the export suspension; List of goods prohibited imports, suspended imports; The list of goods exported, imported under license by the competent State agencies; The list of goods subject to specialized testing in force at the time of registration of the Declaration.
2. the commodity classification results be used to apply the tax rate for an item on the basis of the implementation of the provisions of the applicable tariff for goods exports, imports in effect at the time of registration of the Declaration and the conditions, procedures, records to be applied to tax rates stipulated in the legal text on taxes for goods export, import.
Article 6. Classification, applied tax rates for some special cases 1. The case made the classification of goods under the provisions of article 4 of this circular but have yet to identify the unique code according to the category of goods export, import of Vietnam, the use of the following documents: a detailed annotation listing) HS;
b) anthology of WCO classification opinions;
c) additional annotation AHTN category;
d) database of the category of goods export, import of Vietnam.
2. in case there are differences about the description of the goods in the list of goods export, import of Vietnam and described the goods in HS then applied directly describe the goods under HS categories to guide the sorting and processing of complaints under the principle of applying the provisions of international treaties.
General Department of Customs made public the document in paragraph 1, paragraph 2 this on electronic information page of the General Department of customs.
3. where there are different opinions about the classification of the goods, the tax rate applied when applying a category of goods for export, Vietnam imported, professional standards, the Ministry of finance consistent with the relevant specialist Manager for processing.
4. where the General Director of the Customs Bureau, the Finance Minister and the heads of the other authorities issued instructions, modified, text sorting, do affect the process of clearing customs on code, tax levels and the efficiency of business operations of the customs , the taxpayer shall make classification of goods, the tax rate applicable from the date of the modified text classification guide is in effect as stipulated by law.
Article 7. Classification of combined or complex of air in the chapters 84, 85 and Chapter to chapter 90 of the category of goods export, Vietnam imported 1. The customs import combines (consisting of two or more machine) or machine in the chapters 84, 85 and Chapter to chapter 90 of the category of goods export, import of selected classified Vietnam as stipulated in the legal notes 3, 4, 5 Section XVI of export goods Vietnam imports, or categorized under each of the machines, equipment.
2. where the combined classification or machine as defined in notes 3, 4, 5 of part XVI of the category of goods export, Vietnam imported machines, irrespective of which are imported from multiple sources, on the same flight or flight, check in at the gate of one or more different then the customs Customs Agency, follow the instructions in paragraph 3, clause 4 below.

3. The procedure for the Customs: a) the customs registration of the category of machinery, equipment, hereinafter referred to as a category, by electronic methods (according to the model No. 1/ĐKDMTB/2015, the appendix attached to this circular), accompanied by 12 votes except track back (according to the model number 02/PTDTL-DMTB/2015 , The appendix attached to this circular) before the first shipment imported at customs Sub-Department where the most convenient.
b) where the registered category but the Customs should amend, supplement the Customs filed listing and tracking votes except back the amendments, supplements for the Bureau of customs registration of the category before the imports of goods for the first time or before the import of machinery and equipment for the next batch has modified the , additional categories.
c) case category and Vote tracking except back then the Customs have written to send customs authority where registration of first category grant proposals back catalogue; set up tracking votes except the new backwards in that declaration order and responsible before the law on Declaration and the number of machines, the equipment has the sending customs import where importing procedures the next shipment.
4. The procedure for the Customs: a) When receiving the list: a. 1) as soon as the customs registration of the category as defined in point a of paragraph 3 of this article, the Customs Bureau where the customs registration of the category at the same time as the Bureau of customs import procedures are responsible for receiving , founded as, confirmation stamp on 02 a catalog import and 1 a vote except track backward (save 1 main category, the customs official list included 01 01 original track votes except backwards); make sorting and minus back as instructed in point b below.
The case of the customs import formalities in customs agency other than the Bureau of customs registration list, the Bureau of customs import procedures place receiving list with tracking votes except backwards due to the customs registration; make sorting and minus back as instructed in point b below.
a. 2) where customs people need change, additional navigation and tracking Votes except back then the Bureau of customs where the customs registration of the category is responsible for checking, setting track votes, confirmation stamp on 02 a list need changes, additions and 1 Edition track votes except back need to change supplements (save the original 1st category, the customs official list included 01 01 original track votes except back to presented to the Customs office where the import goods procedures to perform when making customs procedures for goods imported reality) as prescribed.
a. 3) where the Customs take the list and tracking Votes except back: on the basis of the recommendation of the customs, the Bureau of customs where the customs registration of the category at the same time as the Bureau of customs procedures for importing specific test and again the category; check out the free content declared on the track except the new backwards Votes due to the Customs establishment, collated with the information on the system of customs to confirm the vote track except the back of the machine, the device is not imported.
The case of the customs import formalities in customs agency other than the Bureau of customs registration list, the Bureau of customs where the procedures of importing next shipment tracking Votes received minus back by the new customs established, perform testing, reference verification and tracking Votes except back similar to the content guidelines for Bureau Customs where the customs registration of the category, and the Bureau of customs import formalities.
b) upon import: in addition to the prescribed customs formalities, customs, customs records base is reconciled with tracking votes except backward to the back of the machine, except the equipment of the Customs have the fact imports and signed as prescribed. Save 1 snapshot of categories and tracking votes except backwards have made except back on customs records.
Most of the volume of goods imported in tracking votes except backwards, head of the Bureau of customs where the procedure finally confirmed "entered most of the goods according to the category of ...." the main track except for votes on the back of the Customs save 1 snapshot, give a snapshot of the 1st Customs and send the originals to the Customs Bureau where level tracking votes except back to We check the cargo has adopted as regulations.
The case of the Customs Bureau to receive registration list at the same time as the Bureau of customs procedures for imports of machinery and equipment as stated in point a. 1, after leading Bureau has confirmed most of the amount of goods imported in tracking votes except backward, Bureau save originals , give a snapshot of the 1st Customs, transfer 1 snapshot tracking votes except back comes list registration records to make checking the cargo has adopted as regulations.
5. in case of additional stubs (if any) made under the provisions of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax management for goods export and import;
6. The case of the import of machinery, equipment, had previously been competent authority confirmed the main machine, real goods imported have been classified according to the main machine, the rest enter password continue to perform classification by main machine.
Article 8. Sorting machines, the equipment in the form of assembled or not disassemble 1. Commodities are machinery, equipment in the form of assembled or disassembled yet often do require packaging, storage or shipping made classified by rule 2a of 6 (six) General rules explains the HS system.
The case of the goods imported from multiple sources, multiple trip, check in at the gate of one or more different then the customs, the Customs made according to the instructions in paragraph 2, paragraph 3 below.
2. The procedure for the Customs: a) the Customs make register listing details, components of machines, equipment, hereafter referred to as a category, by electronic methods (according to the model number DMTBĐKNK-TDTL/03/2015 the appendix attached to this circular) accompanied by 1 Vote follow except back details , components of machinery and equipment (according to the model No. 04/PTDTL-TBNC/2015, the appendix attached to this circular) before the first shipment imported to customs Sub-Department where most convenient;
b) where the registered categories but need modification, additional details, components of machines, equipment, customs be modified, added and lodging directory, tracking votes except back the additional amendments to customs Sub-Department where registration of the category before the first import or before the time of the import of machinery and equipment for the next shipment There are amendments, additional categories.
c) where loss of listing and tracking Votes except for the details, components of machines, equipment, the customs people perform similarly under the provisions in point c, paragraph 3, article 7 of this circular.
3. The procedure for the Customs: a) When receiving the list: a. 1) as soon as the Customs register listing and tracking Votes except backward customs Bureau, where the customs registration of the category at the same time as the Bureau of customs import procedures are responsible for receiving , setting the vote tracking, confirmation stamp on a category 2 goods imported and 1 a vote except track backward (save 1 main category, the customs official list included 01 01 original track votes except backwards); perform the sort, calculate taxes according to the instructions in paragraph 1 of this article and except backwards when making customs procedures for goods actually imported under the instructions in point b below.
Cases, the customs import formalities in customs agency other than the Bureau of customs registration list, the Bureau of customs where the import procedure of receiving the original list included 01 01 original track votes except backward; perform the sort, calculate taxes according to the instructions in paragraph 1 of this article and done except stand according to the instructions in point b below.
a. 2) where customs people need change, additional navigation and tracking Votes except for the details, components of machines, equipment, then do the same as defined in point a.2, paragraph 4, article 7 of this circular.
a. 3) where the Customs take the list and tracking Votes except for the details, components of machines, devices: do the same as defined in point a, paragraph 4, article 7 of this circular.
b) upon import: in addition to the prescribed customs formalities, customs, customs records base is reconciled with tracking votes except back to minus back details, component parts, leaving the Customs have actually imported and signed as prescribed. Save 1 snapshot of categories and tracking votes except backwards have made except back on customs records.
Most of the volume of goods imported in tracking votes except backwards, head of the Bureau of customs where the procedure finally confirmed "entered most of the goods according to the category of" main track except for votes on the back of the Customs and save 1 snapshot, give a snapshot of the 1st Customs and send the originals to the Customs Bureau where level tracking votes except back to perform check of the goods was adopted as regulations.
The case of the Customs Bureau to receive registration list at the same time as the Bureau of customs procedures for importing the details, components as stated in point a. 1, after leading Bureau has confirmed most of the amount of goods imported in tracking votes except backward, Bureau save originals , give a snapshot of the 1st Customs, transfer 1 snapshot tracking votes except back comes list registration records to make checking the cargo has adopted as regulations.
4. in case of additional stubs (if any) made under the provisions of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.
Section 3 ANALYSES, INSPECTIONS to CLASSIFICATION of GOODS; ANALYSIS to CHECK for quality, FOOD SAFETY and INSPECTION article 9. The required profile analysis to classify

Where the Customs authorities require goods analysis is responsible for set up and send the required profile analysis; records are: 1. Requirement Analysis cum minutes of sampling the goods (according to the model number PYCPT/05/2014 the appendix attached to this circular).
2. record Votes on the text, the number of vouchers in the customs records related to sample the goods.
3. The form of the goods require analysis.
Article 10. Sample goods for export, importing analyze to category 1. Sampling of cargo a) exports, imports must take a sample for analysis as specified in clause 5 Article 29 of Decree 8/2015/ND-CP dated 21/1/2015. The sampling done in requirement analysis cum sample goods thereon (according to the model number PYCPT/05/2015 the appendix attached to this circular). Samples are taken from the shipment, need analysis, and representation; are sufficient in number, the volume for the referendum or complaints examiner. When sampling must be representative of the customs. The form must be signed and sealed. When the transfer form thereon must be delivered and signed by the parties.
Sample case but absent from the customs, the Customs form with the witness of the State bodies in the area, representatives of business, transport business, warehousing and port must have the signatures of the parties.
model number: 02 b) model.
The case can not get sufficient number of samples shall take 1 template and include catalogue, image of the sample.
The case of the customs import only 1 sample does not implement sampling.
c) delivery model: where the Customs authorities require the analysis directly send the form. The case of the Customs proposal are directly transferred to form responsible for the integrity of the sample and the time the send form.
The template only has legal value when intact, sealed.
2. The Customs have a responsibility to present the goods to customs sampling analysis.
3. Use the commodity form: a) analysis: the Customs receipt form (form number 06/PTNYCPT/2015 the appendix attached to this circular) and perform analysis;
b) save the template: within 120 days of enactment notice of classification results except the special goods as goods easy to be dangerous, commodities have metamorphosed or cargo could not be held in time.
The save model used when the Customs does not agree with the results of the analysis and proposed referendum in organizations that function according to the rules of law or complaints.
c) return goods form: where the Customs man asked to return samples then customs authorities establish a pay model for the customs declaration (according to the model BBTLMHH/07/2015) and is not responsible for the quality of the merchandise for the sample is returned due to have suffered the impact of sample analysis process. Return goods form instances are saved within the model as defined in point b of paragraph 3 of this article, the Customs has acknowledged the analysis results are not complaining about the results of the analysis.
d) Cancel the goods sample were analyzed: the Customs to cancel the form when the form prescribed retention expires; sample the merchandise easily cause danger; sample the goods were not goods or sample material is also likely to keep. The decision to cancel the form and cancel templates are saved according to the regulations on the keeping of records.
4. the General Director of the Customs Bureau, the specific guidelines on technical procedures for the sampling, decided to cancel the form.
5. where the Customs authorities sent samples of referendum in the authorities shall establish the profile, perform the procedure to send samples of inspection under the provisions of the law on commercial assessment services.
Article 11. Announcing the results of classification 1. Within a period not exceeding 10 working days, the case of time-dependent analysis time due process requirements analysis techniques are not more than 20 working days from the date of receiving enough profile and pattern analysis, General Director of the Customs Bureau issued a notice of the classification results of the goods (according to the model No. 08/TBKQPL/2015 the appendix attached to this circular).
a sample case of goods) have the analysis results that meet criteria a. 1 and a. a. criteria are group 3 or 2 and a. 3 below, the deadline to announce the results of analysis with commodity code not exceeding 12 working days, in the case of time-dependent analysis time due process requirements analysis techniques shall not exceed 10 working days from the date of receiving enough outdoor profile and samples analysis: a. 1 Item Name: Item Name) concluded in announcing results analysis according to the criteria of the category of goods export, Vietnam imports similar to the conclusions in section "name structure, uses" in the notice of the classification results, General Director of the Bureau of Customs has issued previously.
a. 2) the nature of the goods: type, composition, uses of the goods in the same analysis results notification type, composition, uses of the goods in the notice of the classification results, General Director of the Bureau of Customs has issued previously.
a. 3) commodity code: the code is stated in the notice of the classification results, the school administration Of the Bureau of Customs has issued previously.
b the sample case of goods) have no analysis results in the cases referred to in point a above, the deadline to announce the results of classification done by the provisions in clause 1 of this article.
c) case profile the analysis requirements are from 2 samples the goods over, model complex cargo should have more time then the time limit for the analysis, classification and sorting results announcement for the customs are stretched but not more than 10 working days.
2. where the Customs authorities sent samples of referendum in the examiner, the organization within a period not exceeding 10 working days, the sample case of goods complex need more time then not more than 8 working days from receipt of goods inspection results, General Director of the Customs Bureau issued a notice of the classification results of the goods (according to the model No. 08/ TBKQPL/2015 the appendix attached to this circular).
Sample goods for inspection results in the scope specified in art. 1 of this article, the time limit for the notification of results of analysis with commodity code not exceeding 12 working days from receipt of goods inspection results.
3. notice of the classification results, General Director of the Bureau of customs as the basis for determining the level of taxation, policy management; be updated on the basis of data of the Customs and the public on the website of the General Directorate of customs.
4. where the customs declaration does not agree with the classification results of the General Director of the Customs Bureau then made a complaint under the law on complaints or on the assessment as defined in article 30 of Decree 8/2015/NĐ-CP on January 21, 2015.
Article 12. Profile and samples of goods the analysis to check for quality, food safety and inspection of records required to analyse and model the goods comply with the regulations and guidelines of the professional manager of quality control, food safety and inspection.
Article 13. Analysis to quality control, food safety inspection 1. The case of The State Management specialization assigned, specify for the Customs to perform quality control, food safety and inspection, the customs authority to base conditions, by the standards of the State Management Agency issued to perform the analysis.
Customs notice items are specialized delivery Manager, appointed to conduct the inspection, quality control and food safety.
2. Announcement of results of quality inspections, food safety inspection must show full results analysis and conclusions samples according to the criteria specified by the Ministry.
3. Announcement of results of quality inspections, food safety inspection is the basis to decide on customs clearance of goods.
4. the General Director of the Bureau of customs notification issued quality test results, test food safety (according to the model No. 09/TBKQKT-CL-FOOD SAFETY/2015 the appendix attached to this circular) within the time limit prescribed by the law on quality control, food safety and inspection.
5. where the customs declaration does not agree with the notice of the results of quality inspections, food safety inspections, then make a complaint under the law on complaints or on the assessment as defined in article 30 of Decree 8/2015/NĐ-CP on January 21, 2015.
Item 4 to the DATABASE CATALOG of GOODS for EXPORT, VIETNAM IMPORTED article 14. Information resources construction of the database of export goods categories, imported 1. The HS Convention and the Appendix;
2. The list of goods export, import of Vietnam;
3. The list of goods banned for export, the import prohibition; The list of goods exported, imported under license by the competent State agencies, the category of goods in an professional management as stipulated in the Decree 187/2013/ND-CP on November 20, 2013 of the Government;
4. Guidance documents on classification of goods of the Ministry of finance;
5. other sources of information from: a) the text addressed complaints about the classification of the goods, the tax rate applied by the Ministry of finance, General Department of customs;
b) notice of the classification results, General Director of the Bureau of customs;
c) reported results determined before the code of the General Director of the Bureau of customs.
Article 15. Authority to collect, update, modify the database catalog of goods for export, Vietnam imported 1. General Department of customs organizations build the database catalog of goods for export, Vietnam imported under the provisions of article 18 of Decree 8/2015/NĐ-CP on January 21, 2015, the Government ensure the adequacy, comprehensive, focused, unified and timely updates.
2. The information in the database are added, modified, when the source of the information referred to in article 14 of this circular change.
3. General Customs Bureau publicly the information referred to in article 14 of this circular on electronic information page of the General Department of customs to the customs, the State administration of the relevant customs authority, the customs officer level to use.
Section 5 article 16 ENFORCEMENT TERMS. Enforceable

1. This circular have enforceable after 45 days from the date of signing.
The case of the goods in the customs declaration have been sampling the goods for analysis, assessment but on this circular have the effect not yet have results analysis, the assessment shall follow the provisions of related texts in force at the time of registration of the Declaration.
Pending circular effect enforcement, the implementation of the classification of the goods, sampling, submit the form, save the form analysis, perform analysis, classification, assessment continues to follow the law applicable at the time before this circular effect.
Abolish circular No. 49/2009/TT-BTC on 12/4/2010; Article 17, article 97 circular No. 128/2013/TT-BTC dated 10/9/2013; No. 1280/BTC-2 on 24/1/2014 Finance Ministry's instructions except back the details, components of machines, equipment and resources.
2. The process of implementation, if the related text mentioned in this circular are modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced.
Article 17. Implementation 1. General Director of the Bureau of Customs pursuant to this circular issued procedures about customs classification of goods must analyze, analysis rules to classify commodities, analysis to perform quality check, check of food safety, regulation, the gather, update the database; build and secure infrastructure, machinery and equipment, human resources to implement effectively the mission analysis of goods for export and import; Guide to customs units made, guaranteed to create favorable conditions for export and import activities, implementation of State management of customs;
2. the customs authority, the customs, the taxpayer and the Organization, the individual concerned is responsible for implementation of the classification of goods, the goods for classification analysis, analysis to perform quality control, food safety inspections in accordance with current rules and instructions in this circular. The implementation process and obstacles have arisen, the customs, the customs, the taxpayer and the organizations and individuals involved, the report reflects on the Ministry of Finance (Customs Administration) to be reviewed, timely settlement instructions.