THE RULES OF CLASSIFICATION OF GOODS ACCORDING TO HS UNIFORM
The rules of classification of goods according to the HS uniform, the classification must comply with the general rules. General explanatory rules are in place to ensure that a particular good is always classified and that the correct HS code is identified.
The International HS System, the ASEAN Harmonized Tariff Nomenclature (AHTN) and the Vietnam List of Imports and Exports all regulate six general commodity classification rules, the full name being " Explain the classification of goods "is an important, integral part.
The rules for explaining the classification of goods according to this HS are applied in the following order:
Rules 1 to 4 shall apply mutatis mutandis - Rules for the classification of goods in accordance with the HS
Rule 3 (a) shall be applied in advance of rules 3 (b) and 3 (c), rule 2 shall apply before rule 3.
Rule 5 applies only to packages that accompany goods
Rules 1 through 5 are applied at the Group level
Rule 6 applies to the level of Subdivision
The General Explanatory Rules also provide a clear step-by-step basis for the classification of goods under the HS, whereby, in any case, a good is first classified in heading 4 of the Code. to the one-digit subheading of Group 4 numbers, only to continue to classify them into sub-heading 2.
The contents of the six rules explaining the classification of goods according to the list of Vietnam's export and import goods are prescribed in Appendix II to the Minister of Finance's Circular No. 65/2017 / TT-BTC of June 27, 2017. The financial.
A summary of the six rules explaining the classification of goods by HS is as follows:
Rules for explaining the classification of goods according to HS 1: General rules
The names of sections, chapters or chapter sections are provided for ease of reference only. For the sake of completeness, the classification of goods shall be determined in accordance with the terms of each heading and any notes to the relevant Sections and Chapters and in accordance with the following rules if those headings or notations are not. have any other requirements.
Rules explaining the classification of goods according to HS 2 - The rules for classification of goods according to HS
Unfinished or unfinished, not assembled or disassembled
An item is classified in a heading which is incomplete or incomplete whether or not in that heading if the basic characteristics of the good have been fulfilled after finishing or finishing. Also classifiable in respect of goods in complete or complete form or having the essential character of the goods in their complete form or complete (or classified as finished goods or finished goods).This rule), but not assembled or disassembled.
Mixture or compound
A material, a substance classified in a heading, the mixture or mixture of the material or substance with other materials or substances also belongs to that group. Goods made entirely of a material or a substance, or as part of a material or substance, are classified in the same heading. The classification of goods made of two or more materials shall be subject to Rule 3.
Rules explaining the classification of goods according to HS 3 - The rules for classification of goods according to HS
Two or more groups, when applying Rule 2 (b) or for any other reason, the goods may at first glance be classified in two or more categories, shall be classified as follows:
(a) The group with the most specific description will take precedence over the groups with the general description when performing the classification of goods. However, where two or more groups in which each group relates only to part of the material or substance contained in the goods are mixtures or compounds, or relate only to a part of the goods in the case of such goods. These are to be considered as displaying the same characteristics of the goods referred to above, even if one of them contains a more complete or accurate description of the goods. that merchandise.
(b) Mixed goods consisting of different materials or goods made from different constituent elements, and those in the form of sets for retail sale, if not classifiable under Rule 3 (a), the classification by material or component constitutes their basic characteristic, to the extent that this criterion is applicable.
(c) Where the goods can not be classified in accordance with Rule 3 (a) or 3 (b) above, they shall be classified in the last heading in the order of their equivalence.
Rules for explaining the classification of goods according to HS 4 - The rules for classifying goods according to HS
Group them most
Goods which can not be classified in accordance with the above Rules shall be classified in the heading appropriate to the most similar goods.
Rules for explaining the classification of goods according to HS 5 - The rules for classifying goods according to HS
The following provisions apply to the following goods:
(a) Special packaging
Bags for cameras, video cases, musical cases, gun cases, drawing cases, cosmetic cases and similar canes, fit or specially shaped to contain goods or sets of goods. Identified, can be used for a long time and comes with the product when sold, classified with these products. This principle, however, does not apply to basic packaging which is superior to the goods it contains;
(b) Packaging or packaging materials
In addition to Rule 5 (a) above, the packing shall be classified with the goods when the package is normally used for that kind of merchandise. However, this rule does not apply to packages which are clearly suitable for repeat use.
Rules explaining the classification of goods according to HS 6 - The rules for classification of goods according to HS
Notes and contents of subheading and provisions from 1 to 5
For the sake of completeness, the classification of goods in the subheadings of a heading must be determined in accordance with the terms of each subheading and the relevant subheading notes, and the said Rules as amended. Detailed information is appropriate, provided that only subgroups of the same level are comparable. Subject to these Rules, the relevant section and chapter notices also apply, unless the particulars mentioned in the subheadings have other requirements.