Wooden pallets, if in disassembled form, but all components, assemblies, components and accessories ... which constitute the finished product, are exported together, shall be classified according to the finished product.
Export wood pallet should have origin. Illustration.
Answering problems of the Customs Department of Da Nang on the customs clearance for timber pallet export goods, Customs Department of Supervision and Management (General Department of Customs), according to detailed Notes. HS chapter 44 guides, wooden pallet items are in disassembled form, but all the components, components, accessories ... constitute the finished product, are accompanied by the classification of finished products. . Where timber is not in such form, it shall be classified by specific product.
Accordingly, the Customs Sub-Departments where the enterprises carry out the procedures for export of wooden pallets shall base themselves on the specific and actual dossiers and the above-said guidance to apply HS codes to the goods lots.
For customs dossiers, Clause 1, Article 8 of Circular No. 04/2015/TT-BNNPTNT dated February 12, 2015 of the Ministry of Agriculture and Rural Development stated that timber and wood products are only Export when there is a lawful product record in accordance with current law.
Therefore, in the customs dossier, in addition to the dossiers prescribed in Article 16 of Circular No. 38/2015/TT-BTC of March 25, 2015, enterprises must produce lawful forest product dossiers according to current regulations. Implemented in Circular 01/2012/TT-BNNPTNT dated 04/01/2012 and Circular 40/2015/TT-BNNPTNT on legal forest products and inspection of origin of forest products.
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