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Question:
The company intends to import some 4-wheel or 3-wheel electric vehicles for the elderly and the disabled for domestic consumption. But I did not find the HS code to register the import, vehicle type on.?

Reply:
The company may refer to 06 (six) classification rules in Appendix II issued with Circular No. 65/2017 / TT-BTC dated June 17, 2017; Circular No. 14/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance; The Import and Export Tariffs were issued together with the Government's Decree No. 57/2020 / ND-CP of May 25, 2020 and collated with imported goods and constituent materials for determination of HS codes.
However, the basis for applying a tax identification number is based on the actual goods imported or exported on the basis of the enterprise providing catalogs, technical documents (if any) or / and inspecting at the Hai Department of Testing. Quan. The actual inspection results of the customs where the company procedures and the results of the Customs Inspection Department determined that it is the legal and accurate basis to apply the code to that 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 the Ministry. Finance.
Request the company to refer to the content above to determine the HS code of the unit's intended import or export goods. In case of arising problems, please contact directly with the Customs Branch where expected to register the declaration for specific instructions.