Recently, the Minister of Finance issued Circular No. 31/2022/TT-BTC on the Vietnam’s list of exports and imports. This Circular replaces Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Minister of Finance promulgating the List of Vietnam's imports and exports and Circular No. 09/2019/TT- BTC dated February 15, 2019 of the Minister of Finance amending and supplementing a number of contents in the Appendices of Circular No. 65/2017/TT-BTC dated June 27, 2017 issued List of Vietnam’s exports and imports by the Minister of Finance.
Accordingly, the regulated entities of Circular No. 31/2022/TT-BTC includes:
- Exporters and importers of goods;
- Organizations and individuals that have rights and obligations related to exports and imports;
- Customs authorities and customs officials;
- Other State agencies in coordinating the state management of customs and the management of imports and exports.
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The list of Vietnam's exports and imports is specified in Appendix I issued together with Circular No. 31/2022/TT-BTC. This list is used to
First, develop export and import tariff schedules.
Second, develop lists of goods serving state management according to regulations of the Government of Vietnam and regulations prescribed in clause 4 Article 26 of the Customs Law.
Third, produce state statistics of exports and imports.
Forth, serve state management on the export and import of goods and other fields.
Circular No. 31/2022/TT-BTC takes effect from December 01, 2022.
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