On August 24, 2026, the Customs Department issued Official Letter No. 20895/CHQ-NVTHQ providing guidance on the authority to make the final determination of the HS code, tax obligations, and the conditions for considering exemption from administrative sanctions in the event of a disagreement over the HS code.
The details are as follows:
1. Authority for the final application of the HS code
The Ministry of Finance (Customs) is the authority with the final decision to determine the HS code as the basis for tax calculation.
If there is a discrepancy between the List issued by the Ministry of Health and that of Customs, the Customs authority shall take the lead in coordinating with the Ministry of Health to reach agreement on the code applied.
2. Enterprises’ declaration obligations and tax treatment
Enterprises must self-declare and bear full legal responsibility for the authenticity of the declared content and the consistency between the dossier retained at the enterprise and the dossier retained at the customs authority.
In case of an incorrect HS code declaration resulting in an underpayment of tax payable, the enterprise shall be subject to a tax assessment under Article 25 of the Law on Tax Administration No. 108/2025/QH15, Article 39 of Decree No. 252/2026/ND-CP, and Article 33 of Circular No. 86/2026/TT-BTC.
Enterprises will be considered for exemption from administrative sanctions if they can prove that they have declared fully and truthfully in accordance with the specialized management guidance of the competent authority (Ministry of Health), depending on the specific case file.
(Pursuant to Official Letter No. 20895/CHQ-NVTHQ dated August 24, 2026)
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