The Ministry of Finance said that the Customs Law No. 54/2014/QH13 dated June 23, 2014 stipulates: "The list of exported and imported goods of Vietnam includes codes, names, descriptions of goods, and invoices. The list of exported and imported goods of Vietnam is built on the basis of fully applying the International Convention on the Harmonized System of Goods Description and Coding".

Specifically, the World Customs Organization's (WCO) Harmonized Commodity Description and Coding List (HS) is amended and supplemented every five years to update items with changes in product quality. technology, engineering, trade to suit the actual situation. Following the HS 2017 version, the HS 2022 version of the List was developed and approved by the World Customs Organization on June 28, 2019, effective from January 1, 2022.

The ASEAN Harmonized Tariff List (AHTN) is also periodically revised every five years on the basis of the amendments to the HS Nomenclature. On the basis of the World Customs Organization's version of HS 2022, the AHTN 2022 List is reviewed and detailed by ASEAN countries at the 8-digit level to meet the goal of trade facilitation in the region. .

Currently, through 10 negotiation sessions among ASEAN countries, the AHTN List version 2022 has been completed. According to the plan, the AHTN 2022 List needs to be internalized in the form of promulgating the List of Vietnam's import and export goods.

The development of a Circular promulgating the List of Vietnam's export and import goods under AHTN 2022 is necessary to promptly update changes in technology, trade and classification of goods on the basis of amendments and supplements. supplement the current list of AHTN 2017 to match the actual situation and market demand; ensure harmonization with the new period international product description, annotation and code system.

At the same time, the Circular promulgating the List of Vietnam's export and import goods under AHTN 2022 is also a legal basis for the Ministry of Finance to develop the Preferential Import and Export Tariff (MFN), and preferential tariff schedules. Special Agreement (FTA) of Vietnam for the period 2022-2026, in line with international commitments, contributing to promoting economic integration and facilitating regional and international trade in goods.

Source: Chinhphu.vn