Circular No. 31/2022/TT-BTC is a Circular of the Ministry of Finance, issued in Ha Noi on 8 June 2022 and signed by Deputy Minister Vu Thi Mai on behalf of the Minister, promulgating the Vietnam Export and Import Classification Nomenclature. It is grounded in the Law on Customs of 23 June 2014, Decree No. 08/2015/ND-CP and amending Decree No. 59/2018/ND-CP, the ASEAN Customs Agreement of 30 March 2012, Decision No. 49/QD-CTN of 6 March 1998 on Viet Nam's accession to the WCO Harmonized System (HS) Convention, and Resolution No. 87/2017/NQ-CP, and it implements Resolution No. 29/NQ-CP of 8 March 2022 approving the ASEAN Harmonised Tariff Nomenclature (AHTN) version 2022. Article 1 promulgates the Nomenclature in two appendices: Appendix I, the Nomenclature itself, and Appendix II, the six General Rules for the interpretation of goods classification under the Nomenclature based on the WCO HS. Article 2 makes the Circular applicable to organisations and individuals exporting or importing goods; organisations and individuals with related rights and obligations; customs authorities and customs officers; and other State agencies coordinating in the state management of customs and of import-export goods. Under Article 3, the Nomenclature is used to build export and import tariff schedules; to compile goods lists serving state management under Government regulations and Clause 4, Article 26 of the Law on Customs; for State statistics on exported and imported goods; and to serve state management of import-export and other fields. Article 4 provides that the Circular takes effect on 1 December 2022 and replaces Circular No. 65/2017/TT-BTC of 27 June 2017 and Circular No. 09/2019/TT-BTC of 15 February 2019; where documents referred to are amended or replaced, the new versions apply. Appendix I is a fully bilingual Vietnamese-English table spanning all 21 Sections and 97 HS chapters, from live animals and animal products (Section I) through vegetable products, foodstuffs, beverages and tobacco - including the new AHTN 2022 heading 24.04 for nicotine-containing products intended for inhalation without combustion - mineral products, chemicals, plastics and rubber, leather, wood, paper, textiles, footwear, ceramics and glass, precious metals, base metals, machinery and electrical equipment, vehicles, aircraft and vessels, precision instruments, arms, miscellaneous manufactures, and works of art and antiques (Section XXI). Each line carries an eight-digit AHTN code, description and unit of quantity, with legal Section and Chapter Notes and (SEN) references to the AHTN 2022 Supplementary Explanatory Notes; certain chapters, such as Chapter 87 vehicles, are subdivided by criteria including engine capacity and CKD/CBU condition. Appendix II reproduces, with explanatory notes, the six General Interpretative Rules governing classification by heading terms and Notes, incomplete and unassembled articles, mixtures and composite goods, most akin goods, cases and packing, and subheading-level comparison.