Determining the classification of goods imported into China
Determining the classification (HS) of a product is a very important step in determining the tariff applicable to that product. According to the World Customs Organization (WCO), member countries will uniformly impose the first 6 numbers of an HS code, subsequent numbers in the HS code are at the sole discretion of each country, so these numbers may be different between countries.
From August 1, 2019, the China Customs Commodity HS Code has been changed from the original 10-digit HS code to the new 13-digit HS code; the first 8-digit is the Commodity HS code of "Import and Export Tariff of the People's Republic of China" used for collecting import and export tariffs; the 9th and 10th digits are "Additional Customs Supervision Number”, and the 11th to 13th digits are additional numbers for Inspection and Quarantine (CIQ Code).
Meanwhile, Vietnam is currently applying the 8-digit HS system according to the ASEAN Harmonised Tariff Nomenclature (AHTN), different from China’s HS code. Therefore, to import goods into China, businesses should pay attention to determining HS codes according to China's HS system (not Vietnam's HS system).
Businesses can refer to China's latest HS system at: https://hs.e-to-china.com/. In case of uncertainty about the classification of goods, businesses can contact the General Administration of Customs of China for assistance in determining the HS code of the goods in advance to avoid possible disputes between businesses and management authorities of China when declaring imports.
Accurately determining HS code of goods is very important, not only for import declaration but also for declaration on the certificate of origin (if any) in case imported goods want to enjoy preferential tariffs under FTAs between Vietnam and China (ACFTA or RCEP).
Source: Center for WTO and International Trade
