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1/ Goods Analysis: a procedure that customs department analyze imported, exported goods to determine ingredient, composition, physical and chemical features, and utilities to classify goods into proper categories; quality standards of goods to make decision of customs clearance

2/ Goods Inspection: a procedure that request goods to be inspected at inspection organizations to analyze, to confirm composition, ingredients, physical and chemical features, and utilities, then determine name and HS code for the goods

3/ Analyzing goods:

•  Will be requested when customs department don’t have enough basis data to determine the accuracy of goods classification
• In case customs departments isn’t capable performing goods inspection, an inspection organization will be replaced.
• Declarant can use services from inspection organizations according to law, database of category of import export goods to do classification.

4/ Principle to do classification:

• One product has only one HS code
• Classification procedure needs to follow regulation at Article 26, Customs Law; Article 16, Decree 08

5/ Results of goods classification

• To apply goods management policy on basis of government management’s regulations
• To apply tax to some kinds of goods

6/ Announce result of goods classification

• Is base to determine tax, perform regulation of goods management policy
• In case, declarant don’t agree with the result, the request of review should be follow Article 30, Decree 08/2018/ND-CP

7/ Implement result of classification

Source: Customs