According to this Circular, the Product specific rules (HS 2017) promulgated replace Product specific rules (prescribed in Appendix II) issued together with Circular No. 40/2015/TT-BCT dated November 18, 2015.
Product specific rules prescribed in the Appendix issued together with Circular No. 09/2022/TT-BCT have been formulated on the basis of the Harmonized system (HS 2017).
Product specific rules prescribed in the Appendix issued together with Circular No. 40/2015/TT-BCT have been formulated on the basis of the Harmonized system (HS 2012).
In case there is any difference between descriptions of this Appendix and descriptions of legal documents of the Harmonized system developed by the World Customs Organization (WCO), prescriptions of the Harmonized system of the WCO shall be applied.
The specific rule, or specific set of rules, that applies to a particular heading or subheading is set out immediately adjacent to the heading or subheading.
Where a product is subject to alternative product specific rules, it shall be sufficient to comply with one of the rules.
For more details, see contents of the Product specific rules issued together with Circular No. 09/2022/TT-BCT, which comes into force from August 01, 2022.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMES
1.516