03 Principles for Applying the List of Specialized Cultural Import-Export Goods

Circular 24/2018/TT-BVHTTDL has been issued by the Ministry of Culture, Sports and Tourism regarding the List of exported and imported goods under the specialized management of the Ministry of Culture, Sports and Tourism, identifying the codes of goods according to the List of exported and imported goods of Vietnam.

According to the provisions of Circular 24, the application of the list of cultural specialized import-export goods is based on the following principles:

- In the case where only the 4-digit HS code is listed, all 8-digit HS codes under this 4-digit HS group shall be applied.- In the case where only the 6-digit HS code is listed, all 8-digit HS codes under this 6-digit HS subgroup shall be applied.- In the case where the 8-digit HS code is listed in detail, only that 8-digit HS code shall be applied.

Note: In cases where it is not yet determined to which HS code group the goods belong in the list of export-import goods (or the goods in question do not have an HS code), when conducting export-import procedures, a sample of the goods must be taken for inspection by the competent authority to serve the classification of HS codes.

More details can be found in Circular 24/2018/TT-BVHTTDL, which took effect on October 09, 2018, amending and supplementing Circular 28/2014/TT-BVHTTDL.

- Thanh Lam -

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