HS code classification & Origin (C/O)

Classification applies Vietnam's List of Import and Export Goods (Circular 31/2022/TT-BTC), built on the Harmonized System (HS) and the ASEAN Harmonised Tariff Nomenclature (AHTN) 2022, detailed to eight digits and applying the six general rules of interpretation. An incorrect HS code leads to the wrong tax rate and the wrong specialised management policy, and is the leading cause of assessed tax or penalties in a post-clearance audit. To obtain preferential rates on exports, an enterprise must apply the correct origin rules and the certificate of origin matching each FTA (form D under ATIGA, forms AK and VJ under the ASEAN–Korea and ASEAN–Japan FTAs, EUR.1 under EVFTA, and so on). The service reduces the risk of classification disputes and makes effective use of tariff reduction commitments.

• Classifying and determining the 8-digit HS code under Vietnam's List of Import and Export Goods (Circular 31/2022) and the six rules of interpretation
• Reviewing technical files, catalogues and material composition so that the declared HS code matches the nature of the goods
• Preparing and filing applications for advance rulings on classification (valid for up to 3 years)
• Advice on origin rules under each FTA (wholly obtained, regional value content (RVC), change in tariff classification (CTC) and others)
• Advice on choosing the right form of C/O (form D, AK, VJ, E, EUR.1 and others) for the market and the FTA applied
• Support in preparing the file and applying for the C/O at VCCI or an authorised body
• Checking consistency between the HS code and origin shown on the C/O and the customs declaration file
• Advice on claiming preferential tariffs under the FTAs that suit the material structure and target markets