With regard to “used steel rails”, the General Department of Vietnam Customs requests Customs Departments of provinces to base on opinions of Vietnam Environment Administration at Official letter No. 649/TCMT-QLCT dated March 16th, 2021 and declaration of enterprises to settle the customs clearance.
Accordingly, in case used steel rails are classified into the group of materials for construction of railways with C/O specifying that they are used goods of HS code 7302; they are neither scraps nor belong to heading 7204, imported for reuse to make railways in factories, wharves rather than being used for recycling, manufacturing of cast iron and steel, they shall be exempt from complying with regulations on import of scraps at the Law on Environment protection and Decision No. 28/2020/QD-TTg .
However, in case having information, doubts about imports seemed to be scraps, customs authorities shall conduct the post-clearance inspection.
|Published||Vietlaw's Newsletter No. 517|