PROCEDURES FOR INSPECTION OF COMMODITY AT THE CUSTOMS CLEARANCE STAGE
On June 28, 2018, the General Department of Vietnam Customs issues Decision No. 1921/QD-TCHQ on the procedures for classification of commodities and imposition of tax rates on imports and exports including procedures and documentation requirements for handling of complaints arising from the results of analysis and classification of the goods.
In case the customs declarant has a dissenting opinion about the classification results, he/she should lodge his/her complaint about the Notification of the classification results with the General Department of Vietnam Customs, follow the prescribed procedures and documentation requirements relating to handling of complaints in accordance with the Law on Complaints.
If the customs declarant has a dissenting opinion about the analysis results given in the Notification of the classification results, the inspecting body shall gives the written explanation or enters into a direct conversation with the customs declarant to clarify the analysis results that it has already issued. If the customs declarant still disagrees, the inspecting body shall report to the leadership of the General Department of Customs and request them to allow splitting a part of the sample remaining within the storage duration in order for the customs declarant to send it for the assessment.
If the customs declarant provides the assessment results within a duration of 30 days from the date of splitting of the samples, the inspecting body shall judge the assessment results (without any conversation with the assessment body or organization).
This Decision takes effect on the signing date.
