Thông tư 156/2011/TT-BTC về Danh mục hàng hóa xuất, nhập khẩu Việt Nam do Bộ Tài chính ban hành

CIRCULAR

PROMULGATING THE LIST OF VIETNAM'S IMPORTS AND EXPORTS

Pursuant to June 29, 2001 Customs Law No. 29/2011/QH10; June 14, 2005 Law Amending and Supplementing a Number of Articles of the Customs Law, and decrees detailing the implementation of these laws;

Pursuant to the President of the Socialist Republic of Vietnam 's Decision No. 49/QD-CTN of March 6, 1998, on Vietnam's accession to the International Convention on the Harmonized Commodity Description and Coding System of the World Customs Organization (HS Convention);

Pursuant to the Government's Decree No. 06/2003/ND-CP of January 22, 2003, on the classification of exports and imports;

Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In furtherance of the Protocol Governing the Implementation of the 2012 ASEAN Harmonized Tariff Nomenclature (AHTN);

At the proposal of the General Director of Customs;

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Article 1. Promulgation of the list of Vietnam's imports and exports

To promulgate together with this Circular the list of Vietnam's imports and exports, including three (3) appendices:

1. Appendix I: The list of Vietnam's imports and exports;

2. Appendix II: Six (6) general rules explaining the classification of goods according to the list of Vietnam's imports and exports based on the Harmonized Commodity Description and Coding System of the World Customs Organization;

3. Appendix III: Supplementary Explanatory Notes (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN).

Article 2. Scope of application of the list of Vietnam's imports and exports

The list of Vietnam's imports and exports serves as a ground for:

1. Building tariffs for imports and exports;

2. Classifying imports and exports and other goods related to imports and exports activities:

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4. Performing the stale management of imports and exports in commerce and other sectors.

Article 3. Organization of implementation

1. This Circular takes effect on January 1, 2012.

2. To annul the following stipulations:

a/ The Ministry of Finance's Decision No. 107/2007/QD-BTC of December 25, 2007, promulgating the list of Vietnam's imports and exports;

b/ Six (6) general rules explaining the classification of goods according to the list of Vietnam's imports and exports and the Supplementary Explanatory Notes (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN), promulgated together with the Ministry of Finance's Circular No. 49/2010/TT-BTC of April 12. 2010, guiding the classification of and application of duty rates to imports and exports.

3. If relevant documents invoked in this Circular arc amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.-

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