Quyết định 2079/QĐ-TCHQ năm 2021 Danh mục hàng hóa rủi ro về phân loại hàng hóa do Tổng cục trưởng Tổng cục Hải quan ban hành

DECISION

PROMULGATION OF THE LISTS OF GOODS WITH CLASSIFICATION RISKS

DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21^st 2015 elaborating the Law on Customs regarding customs procedures, customs supervision and inspection;.

Pursuant to the Government’s Decree No. 59/2018/ND-CP dated April 20^th 2018 elaborating some Articles of Decree No. 08/2015/ND-CP;

Pursuant to the Government’s Decree No. 122/2016/ND-CP dated September 1^st 2016 on preferential import tariff and export tariff schedules, list of goods, fixed tax, compound tariff and out-of-quota import tariff;

Pursuant to the Government’s Decree No. 125/2017/ND-CP dated November 16^th 2017amending some Articles of Decree No. 122/2016/ND-CP on preferential import tariff and export tariff schedules, list of goods, fixed tax, compound tariff and out-of-quota import tariff;

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Pursuant to the Prime Minister’s Decision No. 65/2015/QD-TTg dated December 7^th 2015 on functions, tasks, powers and organizational structure of General Department of Customs, which is affiliated to the Ministry of Finance;

Pursuant to Circular No. 38/2015/TT-BTC dated March 25^th 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection, export and import duties, and tax administration of exports and imports.

Pursuant to Circular No. 39/2018/TT-BTC dated April 20^th 2018 amending some Articles of Circular No. 38/2015/TT-BTC of the Ministry of Finance on customs procedures, customs supervision and inspection, export and import duties, and tax administration of exports and imports.

Pursuant to Circular No. 65/2017/TT-BTC dated June 27^th 2017 of the Ministry of Finance promulgating Vietnam’s Nomenclature of Exports and Imports;

Pursuant to Circular No. 09/2019/TT-BTC dated February 15^th 2019 of the Ministry of Finance amending some contents of the appendices of Circular No. 65/2017/TT-BTC dated June 27^th 2017 of the Ministry of Finance;

Pursuant to Circular No. 81/2019/TT-BTC dated November 15^th 2019 of the Ministry of Finance on risk management in customs operations;

Pursuant to the Decision No. 464/QD-BTC dated June 29^th 2015 of the Ministry of Finance promulgating the Regulation on Risk Management in Customs Operations;

At the request of the Director of Export and Import Duty Department.

DECIDES:

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Article 2. The Lists of goods with classification risks are the basis for customs authorities to inspect the declared names, codes, duty rates of exports and imports during customs procedures or after customs clearance is granted, are internally circulated and uniformly used among customs authorities.

Article 3. Directors of Customs Departments of provinces and cities shall, within their functions and duties specified in Appendix V hereof, perform the following tasks:

1. Organize the use of List of goods with classification risks.

2. Organize adequate, accurate and timely update of results of documentation inspection, physical inspection of goods, determination of codes and duty rates to corresponding data and information systems.

3. Organize the collection, analysis and consolidation of information sources as per regulations in order to propose additions or revisions to the Lists of goods with classification risks on the 30^th every month.

Article 4. Directors of Customs Inspection Department, Risk Management Department, Post-Customs Clearance Inspection Department, Anti-Smuggling Department, Audit and Inspection Department shall, within their functions and duties specified in Appendix V hereof, submit proposals of additions or revisions to the Lists of goods with classification risks to General Department of Customs (Export and Import Duty Department) on the 30^th every month.

Article 5. Every 06 months or whenever necessary, the Director of Export and Import Duty Department shall submit proposals to the Director of the General Department of Customs for promulgation of new or supplementary Lists of goods with classification risks on the basis of collected information, and proposed revisions or additions from Customs Departments of provinces and cities, Customs Inspection Department, Risk Management Department, Post-Customs Clearance Inspection Department, Anti-Smuggling Department, and Audit and Inspection Department.

Article 6. This Decision comes into force after 15 days from the day on which it is signed and replaces Decision No. 2465/QD-TCHQ dated September 30^th 2020 and Decision no. 3001/QD-TCHQ dated November 9^th 2020 of the Director of the General Department of Customs.

Article 7. Directors of Customs Departments of provinces and cities; heads of units of and affiliated to the General Department of Customs are responsible for the implementation of this Decision./.

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PP GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Luu Manh Tuong