Mô tả:
Harmonized system
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Contents
1
Theoretical base
1.1
1.2
Background of HS
The Hierarchy of the HS Class
1.3
2
Case of Vietnam
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1. Background of HS
Full name: The Harmonized Commodity
Description and Coding systems
Caretaker: WCO
Multipurpose: 6 digit international commodity
classification
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The Hierarchy of the HS
Consists of 21 sections, divided into 97 chapters
which comprise about 5,000 commodity classes.
Sections
Chapters (2 digits)
Headings (4 digits)
Subheadings (6 digits)
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Issues relating to HS in Vietnam
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Different applications of HS code in Vietnam may
happen between customs and claimers
Enterprises try to apply the HS code to lower the
tax rate
Some businesses have suffered from economic
damages due to inadequate use of HS by VN
Customs.
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VIETNAM
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REASON
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the local HS code in Vietnam is a 10-digit code in
compliance with 6 digit code as HS convention
and 8 digit codes as ASEAN Harmonized Tariff
Nomenclature (AHTN).
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REASON
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- The classification of HS code is not really
specific leading to different application
between enterprises and custom agencies.
- the classification is not as detailed as
developed countries, causing much
challenges
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Recommendations
More research to give specific classification to
more harmonize with international practices
reduce different applications of HS code
can use Vietnam Customs’ Data
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