The items of tire shafts with 2 separate cabins (vehicle control cabin and crane control cabin) are similar in structure to crane cars and suitable for classification of code 8705.10.00 - “ Crane truck ” is not suitable for classification as machinery is under the code 8426.41.00.

Through the receiving and responding system to proposals of enterprises, TELIN Infrastructure Technology Joint Stock Company reflects the classification and application of the code "tire shafts" has not been agreed between the Ministry of Transport and the General Department of Transport. Customs Department.

According to the Official Letter No. 5972 / BGTVT-KHCN dated August 13, 2008 of the Ministry of Transport, the Ministry of Finance answered that the customs office would apply the classification of cranes according to TCVN 7772: 2007.

From 2013 to 2016, TELIN Infrastructure Technology Joint Stock Company, when carrying out the customs procedures, imported the shipment of "Wheeled Cranes" which are classified and applied in accordance with the instructions of the General Department of Customs, the Registry Department. is classified into code 8426.41.00.

However, according to Official Letter No. 552 / TCHQ-TXNK dated January 26, 2018 and Official Letter No. 2383 / TCHQ-TXNK dated May 3, 2018, the General Department of Customs applied the tire cranes to the group “Vehicles. crane ”code HS 8705.10.00.

At the same time, in Official Letter No. 2383 / TCHQ-TXNK of the General Department of Customs stated: “Regarding the Appendix II issued together with Circular No. 13/2015 / TT-BGTVT dated April 21, 2015 In the case of imported goods subject to specialized management by the Ministry of Transport, the types of tire shafts put together code 8426.41.00 are not reasonable. The General Department of Customs will have a discussion with the Ministry of Transport on this issue. "

In defining the classification of "Cranes on tires" in code 8705.10.00, the General Department of Customs does not set up an Appraisal Council and invite technical experts and representatives of the competent State management agencies to verify. and determine exactly which conclusions to make. At the same time, it did not specify the time of implementation, leading to the fact that TELIN Infrastructure Technology Joint Stock Company could be imposed a tax increase on Hai Phong Customs Department from 2014 to 2016. This will make the Company encounter face to many difficulties and losses in business.

TELIN Infrastructure Technology Joint Stock Company proposes the General Department of Customs to provide guidance on the classification and application of codes, including clear application, so that it does not affect to the interests of enterprises.

Regarding this issue, General Department of Customs - Ministry of Finance answers as follows:

The classification of goods is based on the structural nature of the item, according to which, the opinion of the Registry Department in Official Letter 5468 / DKK-VAQ dated August 29, 2018 shows that the items of crane type with 2 separate cabins (vehicle control cabin and crane control cabin) with the same structure as a crane car and suitable for classification of code 8705.10.00 –the "Crane truck” is not suitable to the classification  that is classified as machinery under the code 8426.41.00.

Thus, the opinion of the Register Department is consistent with the existing classification guidelines of the General Department of Customs (2382 / TCHQ-TXNK dated May 3, 2018, 552 / TCHQ-TXNK dated January 26, 2018 and 4462) / TCHQ-GSQL dated September 22, 2006).

In fact, the Ministry of Transport classifies goods on the basis of Vietnam Standards for the purpose of specialized management. The General Department of Customs shall classify goods to verify goods codes (according to Vietnam's List of Imports and Exports) as a basis for tax calculation and implementation of goods management policies according to the provisions of the Customs Law.

In Official Dispatch No. 2382 / TCHQ-TXNK dated May 3, 2018 and 552 / TCHQ-TXNK dated January 26, 2018, the General Department of Customs recognized the items considered to be tire cranes in accordance with TCVN 7772: 2007.  However, these types of tire shafts are considered in accordance with the classification of heading 87.05, code 8705.10.00 - "Cranes" on the List of Vietnam's exports and imports. The classification according to TCVN and Vietnam's List of Imports and Exports is separate and has different scopes and criteria.

However, in Appendix II issued together with the Ministry of Transport's Circular No. 13/2015 / TT-BGTVT dated April 21, 2015, announcing the list of imported goods subject to specialized management, All types of tire cranes are currently applying code 8426.41.00.

The determination of such codes is inconsistent with the principle of goods classification according to Vietnam's List of Exports and Imports. The General Department of Customs has discussed with the Ministry of Transport on this issue, accordingly, the Ministry of Transport will consider amending Circulars in a way consistent with Vietnam's List of Imports and Exports. .

Regarding the establishment of the Appraisal Council to determine the goods and draw conclusions, on July 12, 2018, the General Department of Customs held a meeting with representatives of the Ministry of Transport and Customs units. related. According to the unanimous content at the meeting, the General Department of Customs consulted the official Registry Office in writing to have a basis for responding to TELIN Infrastructure Technology Joint Stock Company. Thus, the determination of the nature of goods is clear and unified among State management agencies, ensuring the identification of goods codes according to regulations.

From 2006, the General Department of Customs issued an Official Letter 4462 / TCHQ-GSQL on September 22, 2006 classifying similar items into group 8705.10.00, in addition there were no other guiding documents. Official Letter No. 552 / TCHQ-TXNK dated January 26, 2018 and No. 2383 / TCHQ-TXNK dated May 3, 2018, the classification is not different from the guidance text and only clarifies the scope of heading84.26 and goods meet the heading of 84.26.

Also in Official Letter No. 2383 / TCHQ-TXNK dated May 3, 2018, the General Department of Customs clearly explained to enterprises that the differences in the scope of TCVN classification and List of Vietnam's exports and imports and the classification of goods by the General Department of Customs shall base on the information and technical documents of the goods to determine the names and codes of the goods according to Vietnam's List of Imports and Exports and in accordance with detailed explanation of HS List of World Customs Organization.

In Official Letter 2358 / TCHQ-TXNK stated: “The post-clearance inspection is valid for 5 years from the date of registration of the customs declaration. Official Letter No. 552 / TCHQ-TXNK dated January 26, 2018 of the General Department of Customs is a document explaining the classification of goods according to Vietnam's List of Imports and Exports on the basis of the detailed Note of HS, not the revised text complements of the previous guide. Therefore, the Company is requested to comply with the regulations ”.

Pursuant to Article 26 of the Customs Law No. 54/2016 / QH13, Circular No. 14/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance guiding goods classification and analysis for quality inspection, food safety inspection, Circular No. 103/2015 / TT-BTC dated July 1, 2015 and Circular No. 65/2017 / TT-BTC dated June 27, 2017 of the Ministry of Finance promulgating the List Vietnamese export and import goods. Based on the opinions of the Registry Department in Official Letter 5468 / DKK-VAQ dated August 29, 2018, for goods being Liebherr LTM 1160/2, XCMG QY50K and QT25E vehicles mentioned in Official Dispatch No. 0905 / 18 / CV-TL dated May 9, 2018, is that a tire crane with two separate cabins (the vehicle-driven control cabin is a crane driven cabin), similar in structure to a crane truck. specified in section 3.4.2 of TCVN 7772: 2007, heading 87.05, code 8705.10.00 - "Cranes" for the list of Vietnam's imports and exports.