Where goods are imported from multiple sources and in multiple shipments, with procedures carried out at one or more different border gates, the customs declarant and customs authority shall follow the guidance in Clauses 2 and 3 below.

Accordingly, before importing the first shipment, the customs declarant shall electronically register a List of separate parts and components of machinery and equipment, hereinafter referred to as the List (using Form No. 03/DMTBĐKNK-TDTL/2015 in the Appendix issued together with this Circular), together with one monitoring sheet for deduction of separate parts and components of machinery and equipment (using Form No. 04/PTDTL-TBNC/2015 in the Appendix issued together with this Circular), with the most convenient Customs Sub-department.

Thus, to classify equipment and components in unassembled or disassembled form under Rule 2a (according to the code of the complete product), where imports come from multiple sources and multiple shipments and procedures are carried out at one or more different border gates, the enterprise must register the List of separate parts and components before importing the first shipment.

Regarding the code of the complete product specifically, the General Department of Customs analyzed the matter based on Circular No. 65/2017/TT-BTC dated 27/6/2017 of the Ministry of Finance promulgating Vietnam’s List of Exports and Imports.

According to the structure of heading 84.81, “Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.”

Accordingly, a two-waterway faucet set together with a shower is classified under code 8481.80.50 – – Valves and taps with a mixing chamber for fluids (preferential import duty rate: 20%).

A single faucet with one waterway, made of chrome-nickel-plated copper, with an internal diameter of 1.4 cm, falls under subheading – – Other, subheading – – – Other, code 8481.80.91 – – – – Taps of copper or copper alloys, with an internal diameter of 2.5 cm or less (preferential import duty rate: 10%).