THE MINISTRY OF FINANCE
 
No. 14/2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
 
Hanoi, January 30, 2015
 
CIRCULAR
Guiding the classification, analysis for classification; analysis for quality inspection and food safety inspection of exports and imports 
 
Pursuant to June 23, 2014 Customs Law No. 54/2014/QH13;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and Law No. 21/2012/QH13 of 2012, Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Export Duty and Import Duty;
Pursuant to June 14, 2005 Commercial Law No. 36/2005/QH11;
Pursuant to November 21, 2007 Law No. 05/2007/QH12 on Product and Goods Quality;
Pursuant to June 17, 2010 Law No. 55/2010/QH12 on Food Safety;
Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing and providing measures for the implementation of the Customs Law regarding customs procedures and customs inspection, supervision and control;
Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of 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 the Government’s Decree No. 91/2014/ND-CP of October 1, 2014, amending and supplementing a number of articles of tax decrees;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Export Duty and Import Duty;
Pursuant to the Government’s Decree No. 20/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding commercial inspection service business;
Pursuant to the Government’s Decree No. 132/2008/ND-CP of December 31, 2008, detailing a number of articles of the Law on Product and Goods Quality;
Pursuant to the Government’s Decree No. 38/2012/ND-CP of April 25, 2012, detailing a number of articles of the Law on Food Safety;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In implementation of Decision No. 49/QD-CTN of March 6, 1998, of the President of the Socialist Republic of Vietnam, on Vietnam’s accession to the International Convention on the Harmonized Commodity Description and Coding System;
In implementation of the Protocol on implementation of the ASEAN Harmonized Tariff Nomenclature;
 At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular guiding the classification, analysis for classification; analysis for quality inspection and food safety inspection exports and imports as follows:
Section 1
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. This Circular guides the classification, use of analysis results for classification and use of analysis results for quality inspection and food safety inspection of imports and exports.
2. Customs declarants, customs offices, customs officers and other organizations and individuals, when performing jobs related to classification, quality inspection and food safety inspection of exports and imports, shall comply with this Circular.
Article 2. Interpretation of terms
In this Circular, the terms and phrases below are construed as follows:
1. International Convention on the Harmonized Commodity Description and Coding System (HS Convention) is a convention on the harmonized commodity description and coding system passed by the Customs Cooperation Council, now the World Customs Organization (WCO), on June 14, 1983, in Brussels, the Kingdom of Belgium.
 
[1] Công Báo Nos 397-398 (01/4/2015)