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Tiêu đề Determine The Hs Code For Durian Export And Plastic Import
Tác giả Vũ Nguyễn Bảo Trân, Dương Nguyễn Bích Châu, Hồ Quang Tú, Huỳnh Nguyễn Hữu Lộc, Trần Vũ Thanh Huyền
Người hướng dẫn PhD. Tran Nguyen Chat
Trường học Ton Duc Thang University
Chuyên ngành Customs Procedure
Thể loại report
Năm xuất bản 2022
Thành phố Ho Chi Minh City
Định dạng
Số trang 61
Dung lượng 1,43 MB

Cấu trúc

  • CHAPTER 1: BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM (11)
    • 1.1. D EFINITION AND STRUCTURE OF H ARMONIZED S YSTEM (11)
    • 1.2. T HE SIGNIFICANCE AND OBJECTIVES OF H ARMONIZED S YSTEM (13)
    • 1.3. A SUMMARY OF THE HS C ONVENTION FORMATION PROCESS (15)
    • 1.4. R EVIEW THE SIX HS CODE APPLICATIONS RULES (19)
  • CHAPTER 2: ANALYSIS OF HS CODE DETERMINATION FOR SELECTED PRODUCTS (27)
    • 2.1. B ASIC INFORMATION ON F RESH D URIAN FROM NHP FOODS (29)
      • 2.1.1. Overview of Durian (29)
      • 2.1.2. Determination of Fresh Durian’s HS CODE (35)
    • 2.2. B ASIC INFORMATION OF HDPE F00952 (37)
      • 2.2.1. Overview of HDPE F00952 from Saudi Basic Industries Corporation (37)
    • 2.3. T HE PROCEDURE FOR DETERMINING THE HS CODE (41)
  • CHAPTER 3. FINDINGS (51)
    • 3.1. A DVANTAGES (53)
    • 3.2. D IFFICULTIES (53)
    • 3.3. E XPERIENCE GATHERING RISK AND LESSONS LEARNED , (55)
      • 3.3.1 Experience gathering (55)
      • 3.3.2 Risks (55)
      • 3.3.3 Lessons learned (57)

Nội dung

BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM

D EFINITION AND STRUCTURE OF H ARMONIZED S YSTEM

The World Customs Organization (WCO) has established the Harmonized System Code (HS Code) to classify, manage, and control the vast number of goods imported and exported globally This standardized coding system is essential for facilitating international trade and is updated every five years to reflect changes in trade practices and product classifications.

The Harmonized System (HS Code) currently utilizes 8, 10, or 12 digits, with the World Customs Organization (WCO) categorizing codes based on fundamental factors such as chapters, headings, sub-headings, and tariff lines In our country, the 8-digit HS Code is employed for product classification, which is crucial for accurately calculating customs duties and tariffs This classification ensures that tariffs and exceptions are aligned with the specific characteristics of each product, effectively managed by the HS Code.

The Harmonized System (HS) is utilized by over 200 countries to gather international trade statistics, with more than 98% of goods classified under its codes It consists of 21 sections covering categories like animals, plants, and machinery, and is further divided into 97 chapters (2-digit), 1,222 headings (4-digit), and 5,387 sub-headings (6-digit) While the HS Code encompasses a total of 99 chapters, the first 77 chapters are particularly significant for trade classification.

To determine the HS code for durian exports and plastic imports, it is essential to understand the classification system outlined in the HS Convention Goods are categorized based on their material of manufacture for chapters 1 to 83, while chapters 84 to 97 classify items according to their function The HS code system classifies products from raw materials to processed goods, with the first two characters representing a general description and the subsequent two characters indicating more specific commodity categories This classification is further refined by sub-headings that group related items, culminating in a final tariff line that varies by country.

Figure 1: The figure illustrates commodities in each chapter

T HE SIGNIFICANCE AND OBJECTIVES OF H ARMONIZED S YSTEM

The HS Code plays a crucial role in streamlining customs procedures and facilitating international trade Stakeholders involved in the import and export of goods across the country stand to gain significantly from the accurate declaration and application of HS codes for each product type.

The HS Code serves as a vital tool for governments to identify imported and exported goods, facilitating tax collection by customs authorities It plays a crucial role in determining the tax obligations for import-export businesses while ensuring compliance with domestic laws and international treaties Additionally, the HS Code aids in analyzing micro and macroeconomic strategies and supports negotiations in international trade.

Determining the appropriate HS code for durian exports and plastic imports is crucial for compliance with customs procedures Accurate classification ensures smooth customs clearance and adherence to international trade regulations Exporters and importers must familiarize themselves with the specific HS codes applicable to durians and various plastic products to avoid potential delays and penalties Understanding these codes not only facilitates efficient trade but also helps in assessing tariffs and duties associated with these goods.

Utilizing the correct HS Code is crucial for businesses to comply with both domestic and international regulations Misclassification, whether intentional or accidental, can lead to significant delays in the delivery process, complicate goods inspections, and increase the risk of sanctions, ultimately resulting in higher costs for importing and exporting Conversely, accurately declaring goods with the appropriate HS Code allows businesses to reap the benefits of Free Trade Agreements (FTAs) as per regulatory standards.

HS Codes play a crucial role in helping businesses classify goods to determine the correct tax rates mandated by state regulations Proper classification ensures that businesses understand their tax obligations, preventing overpayment and the cumbersome tax refund process that can waste time and resources By accurately identifying HS codes early in the process, companies can foster a positive relationship with Customs authorities, leading to faster clearance of goods Ultimately, HS Codes serve as a universal economic language that is vital for facilitating global trade.

A SUMMARY OF THE HS C ONVENTION FORMATION PROCESS

The Harmonized System, known as HS Code, is officially titled the "International Convention on Harmonized Commodity Description and Coding Systems." Adopted by the World Customs Organization (WCO) in Brussels in 1983, it became effective on January 1, 1988 This system provides a standardized method for the description, classification, and coding of goods globally Developed through nearly a decade of research by 60 customs organizations and 20 international entities, the HS Convention represents a significant intellectual achievement aimed at maintaining and enhancing global trade facilitation.

Determining the HS code for durian exports and plastic imports is essential for compliance with customs procedures Accurate classification of these products ensures smooth international trade and adherence to regulations Properly identifying the HS code helps exporters and importers avoid delays and penalties while facilitating efficient customs clearance Understanding the specific codes associated with durians and plastics can significantly impact the logistics and cost-effectiveness of trade operations.

The HS Convention serves as a vital global language for trade, enhancing international negotiations and streamlining administrative processes It fosters global integration, combats smuggling and trade fraud, safeguards the legitimate interests of businesses, and supports the modernization and automation of customs procedures.

The HS Convention establishes a robust legal framework through a coding system designed to standardize the classification and description of globally traded goods Comprising a Preamble, 20 articles, and an Appendix, the Convention highlights the international community's support for the HS Code The articles outline the regulations, responsibilities, and obligations of Member States, as well as the roles of the Council and Commission, the Harmonized System, and procedures for dispute resolution among contracting parties and the Customs Cooperation Council The Appendix serves as the nomenclature for actual goods classification, requiring member countries to accurately declare their tariffs and statistical lists for imported and exported goods in alignment with the Harmonized System.

Since its implementation, the HS Convention has been adopted by over 200 countries and economies, serving as the foundation for national customs tariffs Beyond establishing tariff schedules, the HS Convention is utilized for various other purposes, enhancing global trade and economic collaboration.

- A basis for rules of origin

- For transport statistics and tariffs

- For the internal taxes collection

- A theoretical basis for trade negotiations, such as FTAs (Free TradeAgreements), and Goods Schedules (WTO schedules of concessions).

Determining the HS code for durian export and plastic import is essential for compliance with customs procedures Accurate classification ensures smooth trade operations and adherence to regulatory requirements Exporters and importers must understand the specific codes to avoid delays and penalties Properly identifying the HS code facilitates efficient customs clearance and supports international trade of these products.

Effective management and control of customs processes rely heavily on key factors such as information technology, compliance, and risk assessment.

- For the monitoring of controlled goods (narcotics, wastes, ozone layer-depleting substances, endangered species, chemical weapons)

On July 1, 1993, Vietnam joined the HS Convention, but it was not until March

6, 1998, that the President of Vietnam recognized it by Decision No 49/QD-CTN Therefore, the HS Convention officially came into effect in Vietnam on January 1,

Since its implementation in 2000, the Harmonized System (HS) Convention has been utilized for over 98% of Vietnam's total goods trade The convention has undergone several amendments and updates in the years 1992, 1996, 2002, 2007, 2012, and 2017 to enhance its relevance and effectiveness.

R EVIEW THE SIX HS CODE APPLICATIONS RULES

The General Interpretative Rules (GIR) serve as a framework for categorizing items, ensuring the consistent application of the Harmonized System (HS) nomenclature These rules provide a systematic approach for the classification of commodities.

GIR needs to be used in a specific order:

Figure 2 Specific order when identifying the HS code

Determining the HS code for durian export and plastic import is essential for compliance with customs procedures Accurate classification of these goods ensures smooth international trade and adherence to regulations Understanding the specific HS codes helps exporters and importers navigate tariffs and avoid potential delays at customs Properly identifying the HS codes for durians and plastic products is crucial for efficient logistics and trade documentation.

Rule 1: General rule of thumb

The designations of Sections, Chapters, and Sub-Chapters are simply for reference; they are insufficient to classify items (determining HS codes).

- 2.2 Section and Chapter Notes (Explanations)

If item 2 is not applicable for categorization, the subsequent rules must be adhered to in the specified order For instance, Chapter 39 focuses on "Plastic and Objects of Plastic," whereas Chapter 95 specifically addresses plastic toys for children, highlighting the distinction between these categories.

Rule 2: In the same group, unfinished goods and compounds a) If a product possesses the same fundamental characteristics as a finished or dead item, it will come under the same category when it is classed under that heading The same classification applies to things that have the essential quality of the good in their finished or finished condition, or in their finished or finished shape (or to be

Figure 3: Structure of the HS

Determining the HS code for durian exports and plastic imports is crucial for compliance with customs procedures This classification must adhere to established regulations, ensuring that these products are categorized correctly as finished goods It is essential to follow these guidelines without combining or separating the items inappropriately Proper classification facilitates smoother customs processing and avoids potential legal issues.

A bicycle, even without a saddle and pedals, is still classified as a bicycle (87.12) Similarly, when excavators are shipped, their parts are disassembled, and each component is assigned a specific HS number according to the vehicle classification.

The HS Convention serves as a crucial legal framework for establishing a standardized global commodities classification system, enhancing international trade discussions and modernizing Customs processes It promotes regional and global integration while combating smuggling and trade fraud, thereby protecting business interests Furthermore, any substance classified under a specific category extends to compounds or mixtures containing that substance, while products made entirely from one material must be classified accordingly The classification of items composed of multiple materials is regulated by Rule 3.

For example, two products, Product 1 (06.07) and Product 2 are included in Mixture A (06.07) The HS Code for Mixture A will be used with the heading 06.07.

Rule 3: At first look, goods can be classified into a variety of categories

When categorizing objects, preference should be given to groupings with detailed descriptions over those that are more general If there are multiple headings that refer to different portions of the material or substance within a good, the categorization should reflect this specificity.

To determine the appropriate HS code for durian exports and plastic imports, it is essential to follow specific customs procedures For mixed goods consisting of various materials, classification should be based on the component that gives the product its essential character If the goods cannot be classified under the initial rules, they should be categorized under the final heading in numerical order among the relevant headings Understanding these guidelines is crucial for ensuring compliance and facilitating smooth international trade.

Rule 4: The most similar goods

Commodities that cannot be classed using the aforementioned guidelines are listed under the topic that corresponds to the category of goods that they are the most related to.

The following commodities are subject to specific provisions: a) Cases designed for storing various items, such as cameras, musical instruments, and jewelry, which are sold with durable goods for long-term use, excluding superior packaging b) Additionally, if the packaging is commonly used for the item, it is classified with the good, except for clearly reusable packages.

Rule 6: Explain how to properly classify and compare

Determining the correct HS code for durian export and plastic import is crucial for compliance with customs procedures Accurate classification ensures smooth customs clearance and avoids potential penalties Exporters and importers must familiarize themselves with the Harmonized System (HS) codes relevant to their products, as this affects tariffs and trade regulations Understanding the specific HS codes for durians and plastics can facilitate better trade practices and enhance market access Properly identifying these codes is essential for maintaining compliance and optimizing supply chain efficiency.

To ensure compliance with legal standards, items must be categorized under the appropriate subheadings based on the text and relevant comments associated with each subheading, while adhering to established regulations It is important to note that only subheadings of the same level can be compared Additionally, unless specified otherwise by the subheading, the relevant section and chapter notes will also apply.

In the tariff description of products, a dash "-" signifies a bullet point before the item name, indicating that 1 brick is equivalent to 1 tile, and 2 tiles are equivalent to 2 tiles When searching for an HS code, apply rules 01 and 06 first, followed by rules 2, 3, 4, or 5 as needed.

ANALYSIS OF HS CODE DETERMINATION FOR SELECTED PRODUCTS

B ASIC INFORMATION ON F RESH D URIAN FROM NHP FOODS

Durian, often called the King of Fruits, hails from Southeast Asia and is cherished for its unique flavor and distinctive aroma This native fruit can reach lengths of up to 1 foot (30 cm) and widths of 6 inches (15 cm), with an average durian containing approximately 2 cups of edible flesh.

The edible pulp, weighing 486 grams, is encased in a hard external husk adorned with spines Inside, it features multiple compartments, each filled with creamy pulp that contains chestnut-sized seeds.

Durian is a climacteric fruit known for its short shelf life at room temperature due to rapid post-harvest changes essential for maintaining quality While commonly enjoyed fresh, durian can also be processed into various products The rising popularity of innovative consumption methods for both fresh and processed durian has led to increased demand in local and international markets Furthermore, the significant amount of unusable husk residue presents opportunities for biomass conversion into creative products.

NHP Foods is a part of Ngan Hoa Phat Trading Service Co., Ltd It’s a wholesale company

Figure 4: Ngân Hoà Phát FOODS company logo

Determining the correct HS code for durian export and plastic import is essential for compliance with customs procedures The Harmonized System (HS) code categorizes products for international trade, ensuring accurate tariffs and regulations are applied For durian exports, it is vital to identify the specific code that reflects the product's characteristics and origin Similarly, understanding the HS code for plastic imports is crucial for adhering to import regulations and avoiding potential penalties Proper classification not only facilitates smoother customs clearance but also enhances trade efficiency.

2017 Their strength is all about their supply chain optimization from various factory and local agent, which allow them to offer their customer special demand, price and standards.

NHP FOODS is a pioneering local company that sources fruit from farmers for distribution to local shops and markets, and after two years, they expanded to international sales Initially, they offered regional specialties such as passion fruit, sweet potatoes, avocados, and bananas, and are now incorporating national favorites like mango and dragon fruit Committed to customer satisfaction, NHP FOODS prioritizes high-quality products for export and collaborates closely with farmers to implement the best agricultural practices.

2.1.1.1.2 About NHP FOODS product (mainly in 3 types):

- Fresh fruits (direct from the farm)

- Frozen fruits (95% fresh by using IQF technology)

- Dried fruits (soft dried, heat dried, dry dried)

NHP FOODS offers 100% authentic Vietnamese durian, meticulously selected for quality Each piece is ripe, intact, and still attached to the stalk, ensuring it is free from deformities, rot, fermentation, mustiness, and pests, making it ideal for export.

Figure 5: Ngân Hoà Phát FOODS Durian on Alibaba

Determining the HS code for durian export and plastic import is crucial for compliance with customs procedures Accurate classification of these products ensures smooth international trade and adherence to regulations Understanding the specific HS codes helps exporters and importers navigate tariffs and trade restrictions effectively Properly identifying the HS code for durians and plastics facilitates efficient customs clearance and reduces the risk of delays in the supply chain It is essential for businesses involved in these commodities to stay informed about the latest customs guidelines and HS code updates.

Product Type Tropical & Sub-Tropical Fruit

Place of Origin Vietnam, Dak Lak

Fresh Durian Fruits Eat Fresh Durian

Shelf Life 14-15 days after loading

Determining the appropriate HS code for durian exports and plastic imports is crucial for compliance with customs procedures Accurate classification ensures smooth international trade and adherence to regulations Understanding the specific HS codes for these products facilitates efficient customs clearance and minimizes potential delays Properly categorizing durians and plastic materials not only streamlines the export and import process but also aids in avoiding penalties associated with misclassification.

Product Name Vietnam Fresh durian

2.1.2 Determination of Fresh Durian’s HS CODE

Based on what we learnt from the 6 HS code assignment rules here is the way to determine fresh durian HS code

Step 1: First we need to find which section fresh durian belongs in according to R ule 1

Rule 1: The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.

=> Because fresh durian belongs to the fruit and vegetable category, we know it is in section II

Step 2: Still applying rule 1, now we need to find the heading (first 4 digits) and subheadings (full 6 digits) for fresh durian in Section II

There is only chapter 8 which contain fruit related product => the first 2 digits are “08”

In chapter 8 there is a subheading called “Other fruit, fresh “and in the subheading, we can see durians in there => the rest of the digits are “106000 “

Conclusion the HS code for fresh durian is “08106000”

This is chapter 8 main content: Edible fruit and nuts, peel of citrus fruit or melons

1 This Chapter excludes inedible nuts and fruits.

2 Cold fruits and nuts should be classed under the same categories as fresh fruits and

Determining the HS code for durian exports and plastic imports is essential for compliance with customs regulations Accurate classification of these goods ensures smooth customs procedures and avoids potential delays Exporters and importers must familiarize themselves with the specific HS codes applicable to durians and plastic products to facilitate efficient trade and adhere to international standards Understanding these codes can also help in assessing tariffs and duties, ultimately impacting the overall cost of trade.

3 This Chapter's dried fruit or dry nuts may be partly rehydrated or handled for the following purposes:

For improved preservation or stability (for example, by moderate heat treatment, sulphuring, or the addition of sorbic acid or potassium sorbate),

To enhance or maintain their appearance, dried fruits and nuts can be treated with small amounts of vegetable oil or glucose syrup, provided that these additions do not alter their natural characteristics.

B ASIC INFORMATION OF HDPE F00952

Saudi Basic Industries Corporation (SABIC) is a leading chemical production company that specializes in industrial polymers, chemicals, petrochemicals, metals, and fertilizers As one of the largest publicly traded companies in the Middle East, SABIC ranks just behind Saudi Aramco, according to Forbes Middle East's 2022 listing.

Determining the correct HS code for durian export and plastic import is crucial for compliance with customs procedures Accurate classification of these products ensures smooth international trade and adherence to regulatory requirements Exporters and importers must be aware of the specific HS codes that apply to durians and various plastic materials to avoid potential delays and penalties Understanding the nuances of HS coding can significantly impact the efficiency of the supply chain and facilitate successful market entry.

Figure 7 Top 100 Listed Companies in 2022 by Forbes Middle East

Founded in 1976 by royal decree, SABIC was created to convert oil waste into valuable chemicals, polymers, and fertilizers The company's inaugural chairman was Ghazi Abdul Rahman Al Gosaibi, who was the minister of industry and electricity, while Abdul Aziz Bin Abdullah Al Zamil took on the role of its first CEO.

The arrival of SABIC revolutionized the once-sleepy fishing communities of Jubail and Yanbu into vibrant industrial hubs on the Persian Gulf and Red Sea Production surged from 6.5 million tons in 1985 to over 60 million tons by 2012, marking significant growth in the following years Today, SABIC operates 60 production and compounding sites in over 40 countries, employing more than 40,000 people globally.

- In the markets for key products including polyethylene, methanol, ethylene glycol, engineered plastics, ethylene, and MTBE, SABIC is a market leader.

- The majority of the overall production of SABIC is accounted for by its largest strategic business segment, petrochemicals.

Determining the HS code for durian export and plastic import is essential for compliance with customs procedures Accurate classification of these products ensures smooth international trade and adherence to regulations The Harmonized System (HS) code facilitates the identification of goods, impacting tariffs and duties applicable during import and export processes Understanding the specific HS codes for durian and plastic products is crucial for exporters and importers to avoid delays and potential penalties Proper documentation and classification streamline customs clearance, making it vital for businesses engaged in these sectors.

- One of the largest fully integrated steel companies in the world is the Saudi Iron and Steel Company (Hadeed), which is situated in Al-Jubail.

- The fertilizers made by SABIC Agri-Nutrients Company range from general to highly specialized.

- With its distinctive chemistry and capacity for developing new formulations and applications, Specialties adds value for customers.

2.2.1.4 Overview of HDPE F00952 (high density polyethylene)

SABIC® HDPE F00952 resin is a high-density polyethylene with a high molecular weight and a broad molecular weight distribution, making it ideal for producing strong and rigid slender films Its unique properties, including easy extrusion and high melt strength, are attributed to its molecular architecture and density Additionally, the material is formulated with antioxidants to enhance its performance.

T HE PROCEDURE FOR DETERMINING THE HS CODE

Our team concluded that the initial HS code assignment rule is the most suitable for HDPE F00952 based on its specific characteristics To ascertain and finalize its HS code, we undertook a series of defined procedures.

Step 1: Type "polyethylene" into the search box on the Caselaw website and

Vietnam's Import and Export Tariff Schedule for 2022.

Because we don’t know the HS code of polyethylene, so we decide to make

To determine the HS code for durian export and plastic import, we focused on the term "polyethylene" to identify its position in the tariff Our research included consulting the website https://caselaw.vn/ for additional resources Furthermore, we accessed SABIC's main page to gather more detailed information about the product.

Properties Units SI Value Test methods

Anti oxidant Mg/kg + SABIC method

Tear strength MD Elmendorf G 12 ASTM D 1922

Tear strength TD Elmendorf G 60 ASTM D 1922

Stress at break TD MPa 64

Stress at break MD MPa 66

These are the search results on the website of CaseLaw The outcomes of our group's search for "polyethylene" are listed below.

Determining the correct HS code for durian exports and plastic imports is essential for compliance with customs procedures Accurate classification of these goods ensures smooth international trade and adherence to regulations Exporters and importers must understand the specific HS codes applicable to durians and various types of plastics to avoid potential delays and penalties Proper documentation and classification can facilitate efficient customs clearance and promote successful trade operations.

The findings indicate several chapters associated with "polyethylene," yet the specific HS code for the product remains undetermined After acquiring foundational knowledge, our team progresses to the crucial second stage, applying the six established guidelines to identify the appropriate HS code.

Step 2: Look for the HS code for the product “HDPE F00952”

Rule 1 - Chapter notes and identifiers:

In our initial analysis, we identified the part and chapter of the selected product using the 2022 import and export tariff, focusing on HDPE F00952, which is a high-density, high-molecular-weight polyethylene derived from ethylene through addition polymerization As a widely used thermoplastic resin, SABIC® HDPE F00952 qualifies as a type of plastic, allowing us to streamline our search to Section VII, Chapter 39 of the tariff Here is the relevant information we gathered from this section.

- Section VII: Plastics and Articles Thereof Rubber and Articles Thereof.

Figure 9: Outcomes of our group's search for "polyethylene"

Determining the appropriate HS code for durian exports and plastic imports is essential for compliance with customs procedures Accurate classification ensures smooth trade operations and adherence to international regulations Understanding the specific HS codes for these products can facilitate easier customs clearance and minimize potential delays in the import-export process Proper identification of these codes also aids in effective tariff application and trade statistics reporting.

Chap ter 39: Plastics and articles thereof.

Chapter 39 highlights that materials classified under headings 39.01 to 39.14 can be formed under external influences either during polymerization or at later stages SABIC® HDPE F00952 is specifically produced through addition polymerization, utilizing heat and appropriate pressure to achieve its desired properties.

HDPE F00952’s HS Code is located from heading 39.01 to heading 39.14.

- Note 3 of chapter 39 says that Headings 39.01 to 39.11 only apply to materials produced by chemical synthesis and fall into the following categories:

(a) Liquid synthetic polyolefins containing less than 60% by volume that distils at 300 C after conversion to 1,013 millibars using a reduced-pressure distillation ° method (headings 39.01 and 39.02);

(b) Non-highly polymerised coumarone-indene resins (heading 39.11);

(c) Other synthetic polymers containing at least 5 monomer units on average; For example: synthetic polymer (H C=CH ) ₂ ₂ n with n>=5

(e) Resols (heading 39.09) and other prepolymers.

- SABIC® HDPE F00952 is described as a high-density and high-molecular- weight polyethylene, and Polyethylene is a synthetic polymer, meaning that we can apply headings 39.01 to 39.11 for this product

Figure 10: Section VII: Plastics and Articles Thereof Rubber and Articles Thereof

Figure 11: Chapter 39: Plastics and articles thereof

Determining the HS code for durian export and plastic import is essential for compliance with customs procedures Accurate classification of these products ensures adherence to international trade regulations and facilitates smoother transactions Understanding the specific HS codes helps exporters and importers navigate tariffs and duties effectively, ultimately optimizing their supply chain operations Proper identification of HS codes for durians and plastics can also prevent potential delays and legal issues during the customs clearance process.

SABIC® HDPE F00952 is a type of polyethylene, specifically a polymer of ethylene Our analysis indicates that this product falls under heading 39.01, which is defined as "Polymers of ethylene, in primary forms." Therefore, SABIC® HDPE F00952 is accurately classified within this category.

SABIC® HDPE F00952 is classified under heading 39.01, which exempts it from GIR 2, GIR 3, GIR 4, and GIR 5 To finalize the classification, GIR 6 must be utilized to determine the appropriate tariff line.

When categorizing goods under GIR 6, ensure that subheadings align with the specific content they represent, adhering to relevant subheading notes and established rules Comparisons should only occur between subheadings of the same level Additionally, applicable section and chapter notes must be followed unless explicitly stated otherwise in the subheading description.

After reading the subheading’s notes, searching carefully the specifications of SABIC® HDPE F00952 and the subheadings below, we determined the HS Code of SABIC® HDPE F00952 as:

- The note (a) (1) in subheadings’ note lists some specific situations if there is an

In the context of polymers, the prefix "poly" signifies that the polymer's constituent monomer units, such as in polyethylene and polyamide-6,6, must consist of 95% or more of the specified monomer unit.

Determining the correct HS code for durian export and plastic import is crucial for compliance with customs procedures Accurate classification ensures that exporters and importers adhere to regulations, avoiding potential fines and delays The HS code system standardizes the identification of goods, facilitating international trade and customs clearance Properly identifying the HS code for durian and plastic products can also impact tariffs and trade agreements, making it essential for businesses involved in these commodities to stay informed and accurate in their reporting.

SABIC® HDPE F00952 has a density of 952 kg/m³ (0.952 g/cm³) To determine its specific gravity, we divide this density by the density of freshwater at 4°C, which is 1000 kg/m³ This calculation yields a specific gravity of 0.952, exceeding the minimum requirement of 0.95.

Now looking at the figure above, the second yellow highlight show the subheading of this product is 39012000 The description of Good in subheading

3901200 describes exactly the characteristics of HDPE F00952 (a polyethylene, having a specific gravity of 0.94 or more).

After determining the HS Code of SABIC® HDPE F00952, the HS Code Structure of this product is shown clearly below:

FINDINGS

A DVANTAGES

Throughout the report's development, our team recognized the immense value of collaboration and dedication Despite our diverse academic backgrounds, we fostered a spirit of solidarity, becoming closer as we engaged in meaningful discussions and shared insights This collaborative process not only enhanced our understanding of each other but also cultivated essential skills such as meticulousness and responsibility in data retrieval and analysis By prioritizing teamwork in assigning tasks and outlining our objectives, we effectively navigated challenges related to time and geography, ensuring a cohesive and productive effort.

Searching for information on durian products is straightforward, as both major and minor newspapers, along with the General Department of Customs website, consistently publish and update export data.

D IFFICULTIES

During the process of making the report, our team encountered a few difficulties in terms of nature in general and in terms of information screening in particular.

During the research and preparation of this report, our team faced challenges due to inclement weather, which led to unstable network connections and power outages for some members We value face-to-face meetings for more effective discussions and detailed presentations; however, the rainy and flooding conditions hindered our ability to meet in person These weather-related issues significantly impacted our team's progress toward meeting the report's deadline.

Determining the HS code for durian exports and plastic imports is essential for complying with customs procedures Accurate classification of these products ensures adherence to international trade regulations and facilitates smoother customs clearance Understanding the specific HS codes for durians and plastics can help exporters and importers navigate tariffs and avoid potential penalties Properly categorizing these items not only streamlines the shipping process but also enhances trade efficiency and compliance with global standards.

Finding specific information on imported ethylene polymer products in the Vietnamese market is challenging due to their relatively passive presence Additionally, the recent introduction of durian exports to China in early September has resulted in limited and sporadic updates regarding official export details.

E XPERIENCE GATHERING RISK AND LESSONS LEARNED ,

The General Department of Customs website, bieuthue.net, is a valuable resource for quickly finding HS codes Additionally, users can reference the import tariff schedule for code identification Utilizing the parent file and the soft file of the import tax schedule facilitates a swift and efficient inspection process for determining HS codes.

A significant 76.2% of businesses face difficulties in identifying HS codes, which are essential for calculating import and export taxes during the initial customs declaration process A recent report indicates that this challenge has not only persisted but has worsened over time, as highlighted by a VCCI 2020 survey.

HS code, a considerable increase from 66.3% in 2018.

Our team developed an Excel file to improve tracking, but this method has its limitations One major drawback is that searching for HS on popular websites requires using Excel's search function, which involves pressing Ctrl + F and entering the exact keyword Additionally, this search method only works with exact phrases, making it less efficient for finding terms that contain variations of the desired words.

Businesses often face significant risks due to errors in tax determination, which can lead to delays in tax payments and the overall delivery process Applying the incorrect HS code can exacerbate these issues, resulting in misleading tax rates and complications for the business.

Determining the HS code for durian export and plastic import is crucial for compliance with customs procedures Accurate classification of these products ensures adherence to international trade regulations and facilitates smoother customs clearance Understanding the specific HS codes for durian and plastic is essential for exporters and importers to avoid potential delays and penalties Properly identifying these codes can also enhance market access and optimize logistics in the supply chain.

Consulting industry peers is often the simplest way to navigate complex tax codes and HS codes, as students may not have the expertise to quickly find all necessary information Collaborating with experienced colleagues can significantly boost productivity and facilitate the search for the correct codes By leveraging shared knowledge and resources, we can streamline the process, making subsequent steps easier However, it’s crucial to approach this task with diligence and patience to avoid errors.

To address errors in document production, especially in calculating HS codes, it is essential to collaborate with knowledgeable parties Additionally, emphasizing the importance of customs oversight at Customs Sub-Departments is crucial to avoid unnecessary mistakes.

In today's volatile market, timely and frequent market research is essential for businesses to stay competitive As customers consistently seek lower prices, companies must analyze market trends and develop effective counterstrategies With prices fluctuating and demand varying based on the global economy, understanding competitors’ tactics becomes crucial for attracting customers Consequently, thorough market research plays a vital role in selecting the appropriate HS code for products.

Determining the HS code for durian exports and plastic imports is crucial for compliance with customs procedures Accurate classification of these products ensures smooth international trade and adherence to regulations Understanding the specific HS codes helps exporters and importers navigate tariffs and restrictions effectively, facilitating efficient logistics and minimizing delays Proper identification of these codes is essential for businesses involved in the global supply chain of durians and plastic products.

This report provides essential insights into the implementation of HS codes for import-export goods, highlighting their significance in facilitating accurate analysis It emphasizes the need for declarants to be meticulous and precise when filling in HS codes, as inaccuracies can hinder partners' operations and delay the export or receipt of goods Additionally, the report enhances our understanding of the HS code classification process within customs, allowing us to gain valuable experience and knowledge throughout the implementation phase.

Determining the HS code for durian exports and plastic imports is crucial for compliance with customs procedures Accurate classification ensures proper tariff application and facilitates smoother international trade Exporters and importers must familiarize themselves with the relevant codes to avoid delays and penalties Understanding the nuances of the Harmonized System (HS) can significantly impact the efficiency of the import-export process.

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