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​How to carry out public service of customs through National Public Service Portal?

Question:
The company is clearing the shipment of assembled and puzzle toys. I want to ask if the HS code for puzzles and assemblies is code 95030070 or code 95030040? Description of goods: Puzzle toys, assembled with ABS plastic, with many pieces, arranged into scenes or cars, houses, creative shapes, ...

Reply:

Due to the lack of necessary information about the imported goods, the Consulting Team cannot have the exact answer to the above question. The company can refer to the following regulations to do:

+ Circular 14/2015 / TT-BTC dated 30/01/2015 of the Ministry of Finance guiding the analysis and classification of goods.

Notes to the Harmonized System for Description and Coding of Goods by the World Customs Co-operation Council.

+ The basis for applying tax code is based on the company's actually imported goods at the time of import, on the basis that the enterprise provides catalogs, technical documents (if any) or / and goes for inspection. at the Customs Inspection Department. The results of the actual inspection by the customs where the procedures are carried out by the company and the results determined by the Customs Inspection Department are the legal and accurate basis for applying the code to the imported goods.

- To accurately determine HS codes, before carrying out customs procedures, the company may request a predetermination in accordance with Article 7 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of The financial.
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