HNG DN S DNG Bng phn loi Ni-x phn loi hng ho/dch v trong vic ng k nhn hiu ti Vit

t Nam
Theo quy nh, khi lp n ng k nhn hiu ti Vit Nam, ngi np n phi phn loi danh mc hng ha, dch v s s dng nhn hiu theo Bng phn loi quc t Hng ho/Dch v dng cho vic ng k nhn hiu theo Tho c Ni-x (gi tt l Bng phn loi Ni-x). thun li trong vic phn loi k c i vi cc hng ha, dch v khng c nu trc tip trong Bng phn loi Ni-x, da trn cc hng dn i km Bng phn loi Ni-x cng nh thc tin p dng ca Vit Nam v nc ngoi Cc S hu tr tu hng dn nh sau: Bng phn loi Ni-x bao gm: - Bng danh mc cc nhm (List of Classes) cha cc tiu (Class Headings) ch ra nhng lnh vc m cc hng ho, dch v c phn vo tng nhm hng ho v dch v. i km vi tiu mi nhm l Phn gii thch (Explanatory Note) nhm lm r hn cc tiu ch phn loi ca nhm . - Bng danh mc theo vn ch ci (Alphabet) dng tra cu phn loi mt sn phm hoc dch v c th. Cc tn ca hng ho v dch v c nu trong tiu ca nhm trong Bng danh mc cc nhm l cc tn chung lin quan n lnh vc m hng ho v dch v c phn vo . Do , Bng danh mc theo vn ch ci cn c tra cu xc nh chnh xc phn loi ca tng sn phm hoc dch v c th. Trong trng hp cc hng ho, dch v khng c nu trc tip trong Bng phn loi ny th p dng cc hng dn sau y: HNG HO Nu mt sn phm khng th phn nhm theo Danh mc cc nhm, theo Phn gii thch hoc Danh mc theo vn ch ci th c th p dng cc nguyn tc sau y phn nhm: a) Mt sn phm c th v nguyn tc c phn nhm da vo chc nng hoc mc ch ca n. Nu chc nng hoc mc ch ca sn phm khng c nu trong bt k tiu ca nhm no th n s c phn loi da vo s tng t vi mt sn phm khc c nu trong Danh mc theo vn ch ci. Nu khng tm c th cc tiu ch khc tm s l vt liu lm nn sn phm hoc phng thc hot ng ca sn phm . b) Nu sn phm c nhiu mc ch s dng (v d: ng h kt hp Raio) th s c phn vo tt c cc nhm tng thch v chc nng hoc cng dng.
1

c) Nguyn vt liu th, cha ch bin hoc bn ch, v nguyn tc c phn loi ph thuc vo nguyn vt liu cu to nn chng. d) Mt hng ho l mt b phn ca mt sn phm khc, v nguyn tc c phn cng nhm vi sn phm ch trong trng hp hng ho khng c s dng cho mt mc ch khc. Trong cc trng hp ngc li, nguyn tc nu trong mc (a) c p dng. e) Khi mt sn phm, hon chnh hay cha c hon chnh, c phn loi theo cht liu lm nn n, xt v nguyn tc sn phm s c phn loi theo cht liu chim ch yu trong sn phm. f) Cc hp dng ng mt loi sn phm th v nguyn tc c phn loi cng nhm vi sn phm . (v d: Hp ng bt-nhm 16; Hp ng kim-nhm 26). DCH V Nu mt dch v khng th phn loi da vo Danh mc cc nhm, phn gii thch km theo nhm hoc Danh mc theo vn ch ci th c th p dng cc nguyn tc sau y phn nhm: a) Cc dch v v nguyn tc c phn loi da vo cc ngnh hot ng c ch r trong tiu ca cc nhm dch v trong Danh mc cc nhm hoc theo Phn gii thch, nu khng c th c phn loi theo mt dch v tng t nu trong Danh mc theo vn ch ci. b) Cc dch v cho thu v nguyn tc c phn cng nhm vi dch v c cung cp bi phng tin cho thu (v d: Cho thu in thoi s thuc dch v Nhm 38). c) Cc dch v cung cp t vn, thng tin v nguyn tc c phn loi vo cng nhm vi cc dch v tng ng vi lnh vc t vn, thng tin [v d: T vn v giao thng (Nhm 39), t vn qun l kinh doanh (Nhm 35), t vn ti chnh (nhm 36)]. Vic tin hnh cc dch v t vn, thng tin bng cc phng tin in t (v d: in thoi, my tnh) s khng lm nh hng n nguyn tc phn loi trn. d) Dch v lin quan n mua bn cc loi hng ha hoc dch v siu th tuy khng c cp c th trong Bng phn loi Ni-x nhng c phn loi vo nhm 35 da trn Phn gii thch i km nhm ny ca Bng phn loi [Nhm 35 c bit gm c: Dch v tp hp v trng by cc loi hng ho khc nhau (khng k vn chuyn) v li ch ca khch hng h d xem v mua cc hng ho ny; cc dch v ny c th c cung cp ti cc ca hng bn l, bn bun hng ho hoc thng qua th t hng t ca-ta-l hoc thng qua cc phng tin truyn thng in t, v d: trang web hoc cc chng trnh mua bn trn tivi].
2