This is the content prescribed at the Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance guiding the classification, analysis for classification; analysis for quality inspection and food safety inspection of exports and imports.
Accordingly, within 5 working days, or 20 working days in case the analysis time depends on the technical analysis process, after receiving a complete dossier and samples, the General Director of Customs shall issue a notice of goods classification result, for an analysis request dossier with 2 or more goods samples or with complicated goods samples requiring longer analysis time, the time limit for analysis, classification and notification of classification results to customs declarants may be extended for another 10 working days at most…. A customs declarant that disagrees with the General Director of Customs’ goods classification result may lodge a complaint.
This Circular also points out clearly that goods classification results shall be used for the application of the tax rate on a goods item on the basis of implementation of regulations of the tariffs applicable to exports and imports and effective at the time of declaration registration, and conditions, procedures and dossiers for application of tax rates prescribed in legal documents on taxes on exports and imports.
This Circular takes effect on March 16, 2015.
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