CUSTOMS PROCEDURE

Question:

The company needs to import Korean deep sea products. Purpose of use: used as raw material for manufacturing cosmetics, ingredients: 97% deep sea; 3% 1,2 – Hexanediol (preservative for deep sea water). Do not enter any time, so please consult the HS code and import procedures.

Reply:

1. / About HS codes of goods:

The company may refer to the following legal documents as a basis for determining HS codes of imported goods:

+ Circular No. 14/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance guiding goods classification and analysis.

+ Annotation of the Harmonized Commodity Description and Coding System of the World Customs Cooperation Council.

+ Based on six general rules in Appendix II issued under the Circular No. 65/2017 / TT-BTC dated June 27, 2017 of the Ministry of Finance

Note, based on the company's actual exports at the time of export, on the basis of the enterprise providing catalogs, technical documents (if any) or / and inspecting at the Analysis Center. type of Customs (now Regional Verification Bureau). The actual inspection results of the Customs office where the company procedures and the results of the classification analysis determine are the legal and accurate basis to apply the code to those exported goods.

- To determine the exact HS code, before carrying out customs procedures, the company may request a prior determination in accordance with Article 7 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of Ministry of Finance (amended and supplemented in Clause 3 Article 1 of Circular 39/2018 / TT-BTC April 20, 2018) of the Ministry of Finance.

2. / About Customs procedures:

For procedures and customs dossiers of import and export goods, the Company is required to comply with Articles 16 and 18 of Circular No. 38/2015 / TT-BTC of March 25, 2015 of the Ministry of Finance, as amended. , supplemented at Clause 5, Clause 6, Clause 7 Article 1 of Circular 39/2018 / TT-BTC dated April 20, 2018.

In addition, if the goods are raw materials used to produce cosmetics, the company refers to the following regulations to implement:

+ Circular 06/2011 / TT-BYT dated 25/01/2011 of the Ministry of Health regulating the import of cosmetics

+ Circular 06/2018 / TT-BYT dated 06/04/2018 of the Ministry of Health promulgating the List of drugs and drug materials for human use and cosmetics for export and import, which is identified with commodity codes according to the List. goods exported and imported by Vietnam, ... and other relevant current regulations.

Request the company to refer to the above provisions for implementation. In case of any problems, please contact the Customs Branch where the declaration is registered for specific instructions.