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INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION

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Tiêu đề Introduction to the Harmonized System and Vietnam’s Participation
Người hướng dẫn Tran Nguyen Chat
Trường học Ton Duc Thang University
Chuyên ngành Customs Procedures
Thể loại report
Năm xuất bản 2022
Thành phố Ho Chi Minh City
Định dạng
Số trang 31
Dung lượng 1,42 MB

Các công cụ chuyển đổi và chỉnh sửa cho tài liệu này

Cấu trúc

  • CHAPTER 1: INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S (5)
    • 1.1 Definition of HS code (5)
    • 1.2 Multipurpose Nomenclature (6)
    • 1.3 Structure nomenclature (7)
    • 1.4 Vietnam’s paticipation HS (7)
    • 1.5 General about 6 Rules of HS code (8)
  • CHAPTER 2: ANALYSIS ABOUT LONGAN AND SAMSUNG GALAXY A72 AND THE (10)
    • 2.1 Product introduction, structural features (10)
      • 2.1.1: What is Longan? (10)
      • 2.1.2 Determine the HS code of the longan (12)
    • 2.2 Product introduction, structural features (19)
      • 2.2.1 What is SAMSUNG GALALXY A72 ? (19)
      • 2.2.2 Determine the HS code of the Samsung Galaxy A72 phones (21)
  • CHAPTER 3: FINDING (27)
    • 3.1 Advantage (27)
    • 3.2 Disadvantage (28)
    • 3.3 Risk (28)

Nội dung

The imported product isthe Korean Samsung Galaxy A72 phone, with the needs of today's users, the import ofphones is not too new for Vietnamese people.The content of this report is summar

INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S

Definition of HS code

The Harmonized System is a structured classification system composed of 4-digit headings, often further divided into 5- and 6-digit subheadings, to categorize related products effectively It was developed through the deliberate creation of 4-digit headings for specific product groupings and their subsequent subdivision to address important trade products This hierarchical structure ensures that the combined scope of subheadings matches precisely with the broader heading at the next level, maintaining consistency by considering the relationships between various subcategories.

The Harmonized System (HS) is a valuable tool due to its well-designed structure and versatile applications It effectively supports various purposes, including tariff classification, while maintaining a clear and organized framework This combination of functionality and structured design makes the HS an essential instrument in international trade.

HS an extremely versatile tool.

Multipurpose Nomenclature

The Harmonized System (HS) was designed as a flexible "core" system, allowing nations and organizations to customize it with additional subdivisions to meet their unique needs This system enables easy access to customs tariffs and statistical classifications for importing and exporting goods at the national level in modern times Customs authorities, statisticians, carriers, and freight companies all utilize the HS for their operational needs Its six-digit code structure facilitates precise data collection and classification at the subheading level, enhancing efficiency and accuracy in trade data management.

The Harmonized System (HS) is primarily used for collecting import duties and taxes, remaining the main application of this versatile classification system Despite its broad range of applications across various industries, the HS's primary role in tariff and customs procedures is expected to continue in the foreseeable future.

The Harmonized System is a 6-digit numerical nomenclature designed for the classification of transportable commodities, regardless of whether they are involved in international trade It serves as a multipurpose system, providing a structured framework for over 5,200 codified groups with clear definitions and boundaries While intermediate categories contribute to the system’s hierarchy, they do not define its multipurpose nature; instead, the final 6-digit subheadings are the key components of this classification This system’s versatility makes it essential for both trade and transport identification purposes worldwide.

The term "intermediate categories" encompasses any four-digit headings that are assigned a fifth-digit code other than zero, indicating a specific subgroup within a broader classification This also includes all four-digit headings along with their associated one-dash subheadings when the fifth-digit is non-zero Additionally, intermediate categories apply in cases where the sixth-digit is also specified and not zero, providing a more detailed level of classification within the coding system.

Structure nomenclature

The Harmonized System provides a comprehensive and logical framework for classifying goods, facilitating tariff enforcement worldwide Comprising 1,224 headings organized into 97 chapters and subdivided into 21 sections, it ensures a standardized approach to customs classification This structured system not only simplifies international trade procedures but also maintains legal consistency across different jurisdictions.

The System features a "Heading No." column, which assigns a unique 4-digit code to each heading This code helps in identifying and organizing content efficiently, with the first two digits indicating the chapter number and the last two digits specifying the heading's position within that chapter Using these codes enhances navigation and clarity, ensuring users can easily locate specific sections within the System.

Most headings have been structured with multiple levels of subdivision for clarity and SEO optimization Specifically, all but 285 discussed headings are divided into two or more first-level (1-dash) subheadings These primary subheadings are further broken down into additional second-level (2-dash) subheadings where applicable, creating a detailed hierarchical structure Each of these subdivisions is identified by a unique 6-digit code, enhancing organization and navigation This comprehensive outlining improves content clarity, SEO performance, and user experience by systematically categorizing information.

The Harmonized System (HS) categorizes goods into a total of 5,205 distinct groups, each identified by a unique six-digit code The first four digits of the HS code correspond to the main heading, while the fifth and sixth digits specify the subheadings, with a zero indicating the absence of such subdivisions This coding system enables precise classification and efficient international trade.

The Harmonized System is a logically structured collection of headings and subheadings that facilitates consistent product classification When used alongside Interpretative Rules and the notes for Sections, Chapters, and Subheadings, it ensures a standardized and methodical approach to classifying goods This systematic framework promotes clarity and uniformity in international trade documentation and customs procedures.

Vietnam’s paticipation HS

The AHTN list for 2022 was finalized after ten rounds of discussion among ASEAN nations, aligning with the comprehensive HS list at the 8-digit level Updated every five years, the AHTN 2022 was meticulously reviewed based on the HS list created by the WCO to facilitate regional trade ASEAN countries evaluated and detailed the list at the 8-digit level to promote trade facilitation within the region Vietnam plans to internalize the AHTN 2022 by making relevant import and export goods publicly accessible, supporting transparency and trade efficiency.

As a result, the Resolution No 29/NQ-CP dated March 8, 2022, of the Government was given the go-ahead for approval by the Government based on the AHTN 2022

Accordingly, Article 26 of the Customs Law No 54/2014/QH13 provides that the

The Minister of Finance has the authority to establish a standardized list of Vietnamese imports and exports applicable nationwide, providing legal grounding for issuing such lists On June 8, 2022, the Minister of Finance published Circular No 32/2022/TT-BTC to formalize the list of Vietnam's exports and imports This circular was issued to implement Resolution No 29/NQ-CP of the Vietnamese Government, which approved the 2022 version of the ASEAN Harmonized Tariff Schedule.

The list of items that Vietnam imports and exports is also known as Vietnam's

The nomenclature of exports and imports provides comprehensive codes, names, and descriptions of commodities, along with relevant measurement units and detailed explanations This standardized system ensures accurate classification and effective trade data management Vietnam has fully implemented this nomenclature to streamline its international trade processes and enhance import-export efficiency.

International Convention on Harmonized Commodity Description and Coding System, a list of goods that can be imported and exported from and to Vietnam has been made

Vietnam's Nomenclature of Exports and Imports, published under Circular No 32/2022/TT-BTC, includes two key appendices Appendix I details the classification of Vietnam's export and import commodities, ensuring clear and standardized categorization Appendix II outlines six general principles used to categorize commodities according to the Vietnam Nomenclature, based on the international Harmonization System developed by the World Customs Organization This system facilitates accurate description and coding of trade items, enhancing customs procedures and trade data consistency.

The Nomenclature of Imports and Exports of Vietnam is used in the following ways: -The creation of export and import tariff schedules

According to Vietnam's government regulations and the provisions outlined in Clause 4 of Article 26 of the Customs Law, businesses are required to compile a comprehensive list of commodities used for state management purposes This obligation ensures compliance with legal standards and supports effective monitoring of critical goods within the country's regulatory framework Properly compiling this list is essential for adhering to Vietnamese customs laws and facilitating smooth trade operations.

-Collect data from the state on the amount of goods exported and imported

-Provide assistance to the state administration about the export and import of various items and other areas

Exporters and importers, including organizations and individuals involved in cross-border trade, along with customs authorities and officials, are key stakeholders in Vietnam's customs management system These entities utilize the official list of Vietnam's imported and exported goods to facilitate compliance, streamline procedures, and ensure effective oversight of international trade operations, supporting the country's trade regulation and economic development.

General about 6 Rules of HS code

The Nomenclature should classify products in accordance with the following criteria:

1 Sections, chapters, and subchapters shall be classified for lawful reasons according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require it, according to the provisions set forth below, regardless of the titles of such sections, chapters, and subchapters.

Whenever an article is referenced in a heading, it should be understood as referring to that article even if it is incomplete or unfinished, provided it maintains the essential characteristics of the complete version Additionally, a reference to an object in its finished form also includes its disassembled or assembled states, ensuring clarity in legal interpretation and compliance with SEO best practices.

Any reference to a material or substance in a heading includes mixes or combinations with other substances, ensuring comprehensive categorization Goods made entirely or partially from a specific material or substance are covered under this reference Additionally, Rule 3 principles guide the classification of products composed of multiple materials or substances, ensuring consistent and accurate categorization within trade regulations.

3 When commodities are prima facie classifiable under two or more categories as a result of the application of Rule 2(b) or for any other reason, classification should be accomplished as follows:

Headings that provide specific and detailed information about goods are prioritized over generic descriptions Even if one heading offers a more complete or precise overview of the products, all headings referencing parts of mixed or composite goods or individual items within a retail set are considered equally specific This ensures clarity in product classification and description, especially when multiple elements or components are involved.

Mixtures, composite products made of multiple materials or distinct components, and retail sets should be classified based on the substance or component that gives them their fundamental character This criteria is essential for accurate categorization in retail and manufacturing contexts Ensuring correct classification helps improve product understanding and SEO visibility.

(c) For items that do not fit cleanly into 3 (a) or 3 (b), the last number heading among those that should be considered is the one that should be utilized.

4 Items that cannot be categorized according to the preceding Rules should be classified under the category applicable to the goods to which they are most closely related.

5 The following Rules shall also apply to the commodities mentioned in the preceding provisions:

Cases designed specifically for cameras, musical instruments, guns, drawing tools, necklaces, and similar containers that are tailored to hold particular items, durable for long-term use, and presented with the items they intended to store should be classified with those articles when typically sold together However, containers that are essential to the item's overall identity are exempt from this classification rule.

Camera cases, musical instrument cases, firearms cases, drawing instrument cases, necklace cases, and similar containers that are specifically designed to hold particular items and are suitable for long-term use are classified with the articles they contain when packaged together However, this rule does not apply to containers that are essential in establishing the identity of the overall package.

6 For legal reasons, the categorization of products in the subheadings of a heading should be established in accordance with the wording of those subheadings and any relevant Subheading Notes, as well as the aforementioned Rules, with the understanding that only subheadings at the same level are comparable The relevant Section and ChapterNotes also apply for the purposes of this Rule, unless the context indicates otherwise.

ANALYSIS ABOUT LONGAN AND SAMSUNG GALAXY A72 AND THE

Product introduction, structural features

The scientific name of the longan is Dimocarpus Longan, which means "Dragon's Eye" because of the black seeds inside the sweet and crispy longan rice Longan is the

Bo Hon family, is a subtropical perennial plant native to China Currently, longan is grown a lot in Vietnam, Indonesia, Thailand and the south of China

Longan fruit is a round, light yellow, and smooth-skinned tropical fruit, known for its sweet and fragrant flesh Inside the shell, a layer of translucent, juicy pulp surrounds a glossy black seed, offering a delightful texture and flavor The main harvest season for longan occurs in July and August, making it a popular summer fruit The longan tree typically grows 5-10 meters tall, featuring a rough trunk, numerous branches, and lush green leaves that stay vibrant all year round Its flowering season spans from February to April, filling gardens with a pleasant, fragrant aroma during this period.

Famous varieties of longan: In addition to popular labels such as: cinnamon longan, cowhide label, bare label, water label, etc., the following famous labels must be mentioned:

The yellow rice boat, originating from Ba Ria - Vung Tau province, is renowned for its thick, yellow rice that is notably sweet and highly popular The longan fruit, shaped like a canoe with a concave base and bulging sides, exhibits a color change from light red when unripe to a vibrant golden yellow upon ripening, delighting both the eyes and the palate.

Hung Yen longan, renowned for its delicious taste, is traditionally protected using bamboo cages to prevent bird damage, earning it the name "cage longan." Historically, Hung Yen longan was highly valued and even served the Tien King, earning it the nickname "Tien Vua." Characterized by large, dark yellow fruits with small seeds and thick, sweet, and fragrant pulp reminiscent of alum sugar, Hung Yen longan is a celebrated fruit of the region.

Longan has a sweet taste that is easy to eat and contains many nutrients In 100 grams of longan contains: Energy: 60 Kcal -Fiber: 0.1 grams - Protein: 1.31 grams

-Vitamins: B1 (0.031 grams), B2 (0.14 grams), B3 (0.31 grams) and vitamin C (84 mg) Minerals: Potassium (266mg), Magnesium (10mg), Calcium (1mg), Iron

(0.13mg), Phosphorus (21mg), Manganese (0.052mg), Zinc (0.05mg).

Longan is beneficial for cardiovascular health due to its high potassium content, which helps regulate blood pressure and lower cholesterol levels Potassium also aids in cleaning arterial plaque, promoting healthy blood circulation, and reducing the risk of stroke Consuming longan can support heart health and lower the likelihood of cardiovascular diseases.

Eating longan can help prevent anemia by boosting iron absorption, which is essential for producing hemoglobin—the key component of red blood cells responsible for transporting oxygen throughout the body Increasing awareness of these health benefits can support better nutritional choices and improve overall blood health.

Ensuring adequate blood and oxygen flow to the brain is essential for improving cognitive function, memory, and alertness Sufficient oxygen supply, which the brain consumes 20% of, supports the production of new neurons, enhancing cognitive performance Additionally, maintaining healthy blood levels helps reduce the risk of anemia, further promoting optimal brain health and function.

Boosting immunity: The high content of vitamin C in the longan helps to strengthen the resistance against common colds Helps increase the body's ability to absorb iron.

Longan is beneficial for the nervous system due to its high B vitamin content, which promotes relaxation of the nerves, reduces stress and fatigue, and supports mental well-being Consuming longan can help alleviate conditions such as neurasthenia, insomnia, and depression, leading to a lighter and more comfortable mind.

Vitamin C is essential for women’s skin beauty, as it promotes collagen production, resulting in brighter and smoother skin Additionally, Vitamin C helps reduce wrinkles and slows down the aging process, effectively minimizing sagging skin for a more youthful appearance.

2.1.2 Determine the HS code of the longan

Applying 6 HS rules to find out the HS code of Longan, according to Circular No 156/2011/TT-BTC when classifying goods, it will be applied in turn from the smallest rule first, if not then the next rule applies, in ascending order When there is a suitable rule, then stop, do not consider the next rules anymore Our team thinks that the fourth of the six rules for setting up HS codes is most relevant for fruits specifically

Longan Specifically, the following are the implementation details for determining HS code:

Step 1: Type details of the product

To make it easier to find the product's HS code, we should list some practical details about the product to look for as follows:

• Uses: as dessert after each meal, export, etc

Once the product description is complete, the next crucial step is to determine the correct HS code by applying the six HS code rules Proper classification ensures compliance with customs regulations, facilitates smooth international trade, and optimizes tariff and duty calculations Accurate HS coding is essential for avoiding delays and penalties, making it a vital part of the import/export process.

Step 2: Determine HS code based on 6 Rules HS code

Section, chapter, and sub-chapter titles hold no legal authority in goods classification; instead, they serve as navigational tools to identify the relevant chapter These headings alone cannot fully describe all products within, making it essential to refer to footnotes and detailed subheadings for accurate classification Proper understanding of these references ensures precise categorization of goods according to customs regulations and international trade standards.

Use the 2022 import and export tariff to define the product's chapter, ensuring accurate classification An overview of the Harmonized System helps users quickly identify the appropriate chapter, streamlining customs procedures and enhancing trade efficiency.

Figure 3 Table of Overview of Harmonized System

Based on the provided table, the product falls within the Chapter range 06-15, which corresponds to Vegetable Products According to the 2022 tax form, Chapter 08 accurately describes the product's properties, confirming its classification This classification ensures proper tax compliance and accurate product categorization.

Figure 4 : Import and Export Tariff Schedule 2022

In addition, we can search on the Case Law system of the Legal Database.

Figure 5: Case Law System Web

B/ Rule 2: Unfinished products & compounds of the same group

Rule 2b: Mixtures and compounds of materials or substances

For items of the selected group, which are complete, rule 2 cannot be applied.

C/ Rule 3: Goods at first glance are located in many groups

In general, rule 3 deals with goods specified in multiple categories, the category with the clearest description taking precedence over those with a generic description

Goods are made up of many components of many different headings, which may fall under a different class or chapter.

Vegetable products are often described in detail as fruits with nuts, a classification frequently mentioned across various sources Despite these descriptions, they are typically grouped within the same chapter, which means applying specific SEO rules to heading groups may not be appropriate in this context.

D/ Rule 4: Sort by goods that are most similar to them

According to Rule 4, if goods cannot be classified based on specific principles, they should be categorized under the heading most closely related to them To ensure clarity, the footnote clarifies that similar items can be identified using various variables, including description, characteristics, nature, and intended use Therefore, for this product, we select the most appropriate criterion based on these considerations.

Product introduction, structural features

Samsung continues to dominate the mid-range smartphone market with the Galaxy A72, part of the Galaxy A series, offering vibrant youthful colors and a feature-rich camera system The device boasts upgraded performance and a large display, delivering a completely new user experience Building on the success of its phones, Samsung's Galaxy A72 combines style, functionality, and innovation to meet the needs of modern consumers.

Youthful, trendy design: Galaxy A72 attracts users with its soft, sleek curves.

The smartphone features a rectangular camera module housing four rear cameras, complemented by an LED flash The module and the back of the device are designed in matching colors, creating a cohesive and harmonious aesthetic This thoughtful design enhances the device's visual appeal while emphasizing its advanced camera capabilities.

Figure 1: Pictures of the Samsung Galaxy A72 phone

The Galaxy A72 features a slim design for a comfortable grip combined with robust durability It is built to meet IP67 water and dust resistance standards, allowing it to withstand immersion in water up to 1 meter deep for up to 30 minutes This makes the Galaxy A72 suitable for use in various environments, ensuring reliable performance in all conditions.

Experience vibrant entertainment on your phone with a stunning Super AMOLED display that delivers brilliant colors, high contrast, and wider viewing angles The large 6.7-inch screen with Full HD+ resolution ensures sharp, detailed visuals, while the maximum brightness enhances visibility even in bright environments, offering an immersive viewing experience.

800 nits, 90 Hz refresh rate for smooth movements and screen operations for users to experience entertainment or work comfortably best.

Cluster of 4 64 MP AI cameras: Capturing every moment around is easy with the

Galaxy A72, a quality camera cluster with a main camera with a resolution of up to 64

MP, a 12 MP 123-degree wide-angle camera that captures the whole scene, 8 MP telephoto camera for 30x zoom and 5 MP super close-up macro camera.

Experience all-day performance with the 5000mAh smart battery that supports 25W fast charging, ensuring rapid power top-ups Advanced AI-powered battery management learns your usage habits to optimize power consumption, seamlessly switching between gaming, work, and leisure to meet your everyday needs Stay connected and productive with reliable battery life supported by intelligent technology designed for your active lifestyle.

The Samsung Galaxy A72 stands out as an exceptional smartphone with a stylish design, vibrant youthful colors, and a professional-grade camera cluster It offers powerful performance and a sharp, high-quality display, making it an attractive choice for users seeking an enhanced mobile experience.

2.2.2 Determine the HS code of the Samsung Galaxy A72 phones

Applying 6 HS rules to find out the HS code of Samsung Galaxy A72 phones, according to Circular No 156/2011/TT-BTC when classifying goods, it will be applied in turn from the smallest rule first, if not then the next rule applies, in ascending order. When there is a suitable rule, then stop, do not consider the next rules anymore Our team thinks that the fourth of the six rules for setting up HS codes is most relevant for electronic items specifically phones Specifically, the following are the implementation details for determining HS code:

Step 1: Type details of the product

To make it easier to find the product's HS code, we should list some practical details about the product to look for as follows:

 Name product: Samsung Galaxy A72 phone

 Uses: Many uses such as: contact, entertainment, study, etc.

 Size: 165mm(hight),77.4mm(wight),8.4mm(thickness)

Once the product has been described, the next crucial step is determining the appropriate HS code by applying the six HS code rules Proper classification ensures accurate customs procedures, compliance with international trade regulations, and smooth shipment processes By carefully analyzing the product's characteristics and intended use, traders can select the correct HS code, which is vital for customs clearance and tariff applications Accurate HS code assignment helps prevent delays, penalties, and potential legal issues, making it an essential part of international trade documentation.

Step 2: Determine HS code based on 6 Rules HS code

Section, chapter, and sub-chapter titles do not have legal authority in the classification of goods; instead, they serve as guides to identify the general category of products The titles alone cannot accurately describe all products contained within, so classification must rely on detailed footnotes and subheadings within each chapter for precise identification.

Use the 2022 import and export tariffs to define the product's chapter, providing clarity on classification An overview of the Harmonized System allows users to quickly identify the appropriate chapter of the product, ensuring accurate tariff application and streamlined trade processes.

Figure 3 Table of Overview of Harmonized System

Based on the provided table, the product falls within the Chapter range of 84-85, related to Machinery and Electrical equipment According to the 2022 tax form, Chapter 85 accurately describes the product's properties, ensuring proper classification for customs and export purposes.

Figure 4 : Import and Export Tariff Schedule 2022

In addition, we can search on the Case Law system of the Legal Database.

Figure 5: Case Law System Web

B/ Rule 2: Unfinished products & compounds of the same group

Rule 2b: Mixtures and compounds of materials or substances

For items of the selected group, which are complete, rule 2 cannot be applied.

C/ Rule 3: Goods at first glance are located in many groups

In general, rule 3 deals with goods specified in multiple categories, the category with the clearest description taking precedence over those with a generic description.

Goods are made up of many components of many different headings, which may fall under a different class or chapter.

When discussing phone products, detailed descriptions often include types such as corded phones and cordless phones These variations are frequently highlighted within the same chapter to provide comprehensive information However, since they belong to the same category, applying SEO rule 3 to heading groups may not be appropriate, emphasizing the importance of clear, organized content for improved search visibility.

D/ Rule 4: Sort by goods that are most similar to them

According to Rule 4, if goods cannot be classified using standard principles, they should be assigned to the heading most closely related to their characteristics The footnote clarifies that identifying identical items can involve variables such as description, characteristics, nature, and intended use For this product, the most appropriate criterion is its nature, as it resembles other phones used for communication and user purposes However, what sets it apart is that it is a cordless mobile phone, widely utilized in developed societies to meet users' demand for mobility and convenience Based on these factors, appropriate product classifications can be established under specific headings.

Figure 6: Heading of products in the import and export tariff schedule 2022

According to the test results, the telephone products fall under Heading 8517, which includes telephone sets, wireless or cellular phones, and other equipment for transmitting or receiving voice, images, or data These telecommunications devices connect to both wired and wireless networks, such as local or wide area networks To accurately classify the product, it is essential to identify the correct subheading by examining the highlighted blue text and matching it to the appropriate product description group.

Figure 7: Subheading of products in the import and export tariff schedule 2022

The analysis indicates that the telephone group falls under Subheading 1: Telephone sets, which includes phones designed for cellular and other wireless networks Based on the key information highlighted, we can accurately assign the final HS code for this product.

Figure 8: HS code of the product

FINDING

Advantage

Our team explored the six principles for effectively utilizing HS codes, as explained in class, supplemented by lecture materials and social media insights We analyzed YouTube videos to accurately determine the HS codes for the two specified goods These methods—viewing online resources, studying social media shares, and following the teacher’s principles—are the most efficient, quick, and low-risk approaches to identifying HS codes.

Because we live in the information era, the quickest and most simple way to locate the

HS codes of phones and longans is to utilize the internet There are various websites available nowadays for searching for HS code information.

On the other hand, our team is also based on ancient customs records of two items, about which we question and read expert opinions.

While manually checking HS codes in the Import-Export Tariff can be time-consuming, frequent lookups and the use of effective mechanisms have significantly simplified the process Implementing standardized categorization standards for products ensures quicker and more accurate HS code identification With these tools and practices in place, it has become easier than ever to access reliable import-export tariff information efficiently.

Disadvantage

While we've learnt and comprehended the six principles for checking up the HS codes, the group is encountering some difficulties when putting them into practice.

Indeed, in the earlier days, there were numerous technical items that were combined with various functions and variables, making them difficult to detect and separate when classifying.

Our team dedicated extensive time and effort to the search and categorization process, ensuring accurate product classification For instance, we encountered confusion differentiating between canned and fresh longan, as both were labeled similarly but had distinct characteristics, highlighting the importance of precise product identification.

The HS code, a crucial element on customs declarations, often causes confusion among customs declarants, leading to misinterpretations and errors Accurately identifying and correctly applying the HS code is essential for smooth customs procedures and efficient trade operations Proper understanding of this coding system enables authorities and businesses to exert better control and influence over the import and export process.

Risk

Businesses face significant risks related to import and export taxes due to the complexity of HS codes, where a single code may apply to multiple items or multiple codes may apply to a single item This ambiguity arises because product descriptions linked to HS codes are often unclear, leading to misclassification Consequently, customs authorities assign a code at the time of export, but subsequent inspections years later may trigger additional audits and compliance checks.

The classification of items by customs authorities can vary, as different perspectives may result in assigning different HS codes Enterprises are not required to obtain an export permit if they declare their own HS code, which is used to identify the item However, if the customs authority evaluates the declaration and assigns a different HS code, the item may then be classified as requiring an export license To avoid administrative sanctions, enterprises must obtain the necessary export license corresponding to the customs-assigned HS code This process can be particularly challenging for businesses exporting items for the first time.

HS Code regulations still create different ways of applications and interpretations Since

HS codes serve as a universal economic language, playing a crucial role in international trade by facilitating customs clearance and commodity classification Their integration into global customs systems underscores their importance, but selecting the correct HS code can be challenging due to varying interpretations among countries and customs authorities Incorrect use of HS codes can lead to ineffective duty enforcement, significantly increasing import costs and posing legal risks for international trade To ensure compliance and avoid penalties, it’s advisable to consult customs officials or professional customs clearance firms when determining the appropriate HS code for your products.

Your business may bear the sole risk, despite many factors being beyond your control, due to inconsistent judgments and the absence of a solid legal framework to protect cadres and civil servants This can lead to shifting responsibilities and psychological pressures, as risks are pushed onto other parties Additionally, the lack of clear, binding regulations defining each party's responsibilities exacerbates the uncertainty and potential liabilities faced by your business Implementing comprehensive legal protections and clear regulations is essential to mitigate these risks and ensure accountability across all parties involved.

HS codes are essential for international businesses, as they are used to categorize goods, determine tariffs, and monitor shipments Proper use of HS codes ensures accurate classification of imported and exported items, helping companies avoid costly errors and delays Understanding HS codes allows businesses to navigate the complexities of international shipping, ensuring compliance with documentation requirements Additionally, utilizing correct HS codes promotes a streamlined logistics system tailored to meet the needs of both your business and your customers.

The HS code system, though it may seem complex, is a vital tool for successfully entering the global market Proper use of HS codes ensures faster delivery of goods to customers, reduces delays, and minimizes costs Staying informed about the correct codes through online resources and consulting local customs officials can help prevent issues Ultimately, thorough planning and research are essential for long-term success in international trade.

International trade continues to grow stronger due to globalization and trade liberalization, creating expanding job opportunities in customs, international business, foreign trade techniques, international forwarding, transportation, and supply chain services The demand for highly qualified professionals in international trade industries is increasing daily to support the evolving needs of global commerce To meet this demand, the Department of Customs Operations was established to train skilled workers in customs, import-export, and international trade sectors, helping organizations adapt to integration, trade liberalization, and effective management of customs and import-export activities.

 To train competent bachelors in the practice of state management of customs as well as the theory and application of theory to import and export activities.

 To be capable of thoroughly resolving issues that arise in the practice of import and export operations as well as the practice of state management of customs.

 To have the ability to approach and research new issues arising in the field of import and export and the field of state management of customs.

Businesses engaged in expanding import and export activities need a comprehensive understanding of Customs processes, including classification, origin determination, and goods identification Mastery of foreign trade operations, customs valuation, post-clearance inspections, and customs declaration procedures is essential for smooth international trade Having expertise in these areas ensures compliance with regulations, optimizes logistics, and facilitates efficient cross-border transactions.

The demand for consulting services in tax, customs, import, and export is increasing in both the public and private sectors, creating a significant career opportunity for students majoring in Customs and Foreign Trade Students specializing in these fields possess the expertise to provide highly effective consulting in tax declaration, customs declaration, and related services With the growing adoption of self-calculation, self-declaration, and self-payment mechanisms, the development of tax and customs declaration services further enhances job prospects in this industry for aspiring professionals.

HS Rules | WCO Trade Tools (n.d.) Www.wcotradetools.org https://www.wcotradetools.org/en/harmonized-system/rules

Mã HS Việt Nam 0810 - Quả Khác, Tươi (n.d.) Www.vietnamtrades.com Retrieved October

31, 2022, from https://www.vietnamtrades.com/vn/hts-code/other-fruit-fresh-heading-0810

Mô tả chi tiết mã HS 08134010 - Caselaw Việt Nam (n.d.) Caselaw.vn Retrieved October 31,

2022, from https://caselaw.vn/chi-tiet-ma-hs/08134010

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