Promulgating together with this Circular the List of Vietnam’s exports and imports, including following two (2) Appendixes.

1. Appendix I: List of Vietnam’s exports and imports;

2. Appendix II: Six (6) general rules explaining the classification of goods according to the List of Vietnam's imports and exports based on the Harmonized Commodity Description and Coding System (HS) of World Customs Organization;

The List of Vietnam’s imports and exports shall be used to implement Clause 3 Article 17 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government on guidelines for Law on Customs on customs procedures, inspection, supervision and control.

For further details, Please see a reference translation  at  https://luatminhgia.com.vn/van-ban-tieng-anh/circular-no-103-2015-tt-btc-on-the-list-of-vietnam%E2%80%99s-exports-and-imports.aspx