Issued by the Ministry of Finance on 8 June 2022, this Circular promulgates Vietnam's List of Imported and Exported Goods (the national tariff nomenclature). It is based on the 2014 Customs Law, the WTO/WCO Harmonized System (HS) Convention, and the Government's Resolution No. 29/NQ-CP approving the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022 version.

• Promulgates two appendices: Appendix I, the full List of Imported and Exported Goods of Vietnam, and Appendix II, the six General Rules for interpreting the classification of goods under the HS-based nomenclature.

• Applies to organizations and individuals that import or export goods, and others with related rights and obligations.

• States that the goods list is used to build import/export tariff schedules, build goods lists for state management, compile import/export statistics, and serve broader state management of foreign trade.

• The full text is an extensive HS-based commodity-code schedule (over 2.6 million characters in the source) and is truncated here; only the introductory articles and application principles are summarized.

The Circular applies nationwide and takes effect from 1 December 2022, replacing Circular No. 65/2017/TT-BTC and Circular No. 09/2019/TT-BTC, which issued and amended the previous nomenclature.