THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF VIETNAM CUSTOMS

Decision No. 2135/QD-TCHQ dated July 31, 2015 of the General Department of Customs on introduction of the procedure for predetermination of import and export commodity codes
Pursuant to the Customs Law No. 54/2014/QH13 dated June 23, 2014;
Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on providing specific provisions and measures to implement the Customs Law on the procedure for customs clearance, inspection, supervision and control;
Pursuant to the Circular No. 14/2015/TT-BTC of the Ministry of Finance dated January 30, 2015 on providing guidance on classification of commodities, and analysis for commodity classification, quality and food safety control;
Pursuant to the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015 on providing guidance on customs procedures; customs supervision/ customs duty and administration of taxes on import or export commodities;
Pursuant to the Prime Minister’s Decision No. 02/2010/QD-TTg dated January 15, 2010 on defining the functions, tasks, powers and organizational structure of the General Department of Vietnam Customs;;
After considering the request of the Director of the Department of Customs Duty,
DECIDES
Article 1. This Decision encloses the Procedure for predetermination of import and export commodity codes.
Article 2. This Decision takes effect on the signing date and replaces the Decision No. 3987/QD-TCHQ of the Director of the General Department of Vietnam Customs dated December 4, 2013 on introducing the procedure for predetermination of import and export commodity codes and the procedure for classification of import and export commodities subject to the analysis.
Article 3. The Director of the Customs Duty Department, the Director of the Customs Department at cities, province, and the Head of affiliates of the General Department of Customs, and customs officers involved in the process for predetermining import and export commodity codes, shall be responsible for implementing this Decision.
For the Director
The Deputy Director
Nguyen Duong Thai
 PROCEDURE
PREDETERMINATION OF IMPORT AND EXPORT COMMODITY CODES
(Issued together with the Decision No. 2135/QD-TCHQ of the Director of the General Department of Vietnam Customs)
Part I
GENERAL PROVISIONS
Article 1. Scope of application
This specifies the process and procedure for receiving and examining submitted documents, issuing and implementing documents on predetermination of import and export commodity codes in accordance with the Law on Customs No. 54/2014/QH13, the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, and the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015.
Article 2. Principles of implementation
1. Once carrying out the predetermination of import and export commodity codes (hereinafter referred to as predetermination), customs officers must consult Article 26 and 28 of the Law on Customs No. 54/2014/QH13; Article 16, 17, 23 and 24 of the Government’s Decree No. 08/2015/ND-CP; Article 7 of the Circular No. 38/2015/TT-BTC; the Circular No. 14/2015/TT-BTC and instructions given in this Procedure.