Export HS Classification & Ruling Request SOP — Corridor CN→VN (LFP)

Verdict: For shipments of EVE Energy LF304 LFP prismatic cells (3.2 V nominal, 304 Ah, ≥4000 cycles @25 °C to ≥80% capacity, 173.7 × 71.7 × 207.2 mm, 5450 g) from China to Vietnam, file binding advance rulings with both GACC (export side) and GDVC (import side) before the first shipment; likely HS heading 8507.60 (lithium-ion accumulators), with China export duty and Vietnam import duty + VAT marked PENDING — lookup against the official customs portals at filing. Decision table:

1. Purpose

Define the repeatable workflow that assigns a defensible Harmonized System (HS) code to the EVE Energy LF304 LFP prismatic cell exported from China and imported into Vietnam, and that converts that classification into binding advance rulings on both ends of the corridor. [Claim | Src: EVE LF304 product page | URL: https://www.evemall.com/prismatic-lfp-cell/square-lithium-iron-phosphate-battery/lf304 | accessed 2026-09-22]

2. Scope

• Applies to the EVE Energy LF304 LFP prismatic cell (3.2 V / 304 Ah / 173.7 × 71.7 × 207.2 mm / 5450 g) and to modules / packs assembled from it that are listed on a sales contract. [Claim | Src: EVE LF304 product page | URL: https://www.evemall.com/prismatic-lfp-cell/square-lithium-iron-phosphate-battery/lf304 | accessed 2026-09-22]
• Excludes used, damaged, or prototype cells not holding a valid UN 38.3 test summary (UN Manual of Tests and Criteria, Rev. 7, ST/SG/AC.10/11/Rev.7). [Claim | Src: UN Manual of Tests and Criteria, Rev. 7 | URL: https://unece.org/transport/dangerous-goods/un-manual-tests-and-criteria | accessed 2026-09-22]
• Covers all transport modes per Incoterms 2020 rules where TradVolt is the seller or buyer. [Claim | Src: ICC Incoterms 2020 | URL: https://iccwbo.org/business-solutions/incoterms-rules/incoterms-2020/ | accessed 2026-09-22]

3. Reference Framework

• HS Convention — General Rules of Interpretation (GRI) and Section XV/ XVI notes. [Claim | Src: WCO HS Nomenclature 2022 edition | URL: https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition | accessed 2026-09-22]
• UN 38.3 — Lithium battery transport test summary required for classification and transport documentation. [Claim | Src: UN Manual of Tests and Criteria, Rev. 7 (ST/SG/AC.10/11/Rev.7) | URL: https://unece.org/transport/dangerous-goods/un-manual-tests-and-criteria | accessed 2026-09-22]
• Incoterms 2020 — Cost and risk allocation between CN seller and VN buyer. [Claim | Src: ICC Incoterms 2020 | URL: https://iccwbo.org/business-solutions/incoterms-rules/incoterms-2020/ | accessed 2026-09-22]
• FIATA multimodal documents — FBL / FCT / FCR for combined transport supporting evidence. [Claim | Src: FIATA | URL: https://fiata.org/ | accessed 2026-09-22]
• China advance ruling system — filing channel for export rulings. [Claim | Src: General Administration of Customs of China (GACC) | URL: https://online.customs.gov.cn/ | accessed 2026-09-22]
• Vietnam advance ruling channel — filing channel for import rulings. [Claim | Src: General Department of Vietnam Customs (GDVC) | URL: https://www.customs.gov.vn/ | accessed 2026-09-22]

4. Step-Sequence Table

5. Document Checklist (literal filenames)

6. Timeline with Dependencies

7. Duty / HS Block

8. Cost Slots

9. RFQ & Download CTAs

Working CTA links: tradvolt.com/rfq/ · tradvolt.com/guides/ (live TradVolt site paths only — no deep /rfq/?topic=… or /downloads/… placeholders).

10. Roles & Responsibilities

• Trade Compliance Officer — owns Steps 1–9, files both rulings, maintains TV-RULINGS-LOG.xlsx. [Claim | Src: internal role charter | source: TradVolt internal]
• Cell Engineer — confirms cathode chemistry, capacity (Wh), and configuration of the EVE LF304; co-signs Step 3. [Claim | Src: EVE LF304 product page | URL: https://www.evemall.com/prismatic-lfp-cell/square-lithium-iron-phosphate-battery/lf304 | accessed 2026-09-22]
• Head of Trade Compliance — signs the classification memo, owns Step 10 review.
• Finance — owns Step 8 cost sheet and posts duties / VAT to the deal cost sheet.
• Forwarder & Broker (CN, VN) — recipients of the classification pack in Step 9. [Claim | Src: FIATA multimodal docs | URL: https://fiata.org/ | accessed 2026-09-22]

11. Records & Retention

Keep signed classification memos, ruling certificates, and duty tables for the longer of (a) 5 years from the date of ruling, or (b) the period required by the applicable customs authority. Filing path: /Deals/<deal-id>/Trade-Compliance/HS-Ruling/. [Claim | Src: model assumption — confirm against GACC and GDVC record-retention rules | URL: GACC; GDVC | accessed 2026-09-22]

12. Change Control

Any change to the EVE LF304 cell chemistry, capacity (Wh), configuration, or Incoterms 2020 term triggers a new Step 1 and re-runs Steps 2–9. The previous ruling reference number is retained as superseded, with the new ruling number linked. [Claim | Src: EVE LF304 product page | URL: https://www.evemall.com/prismatic-lfp-cell/square-lithium-iron-phosphate-battery/lf304 | accessed 2026-09-22] [Claim | Src: ICC Incoterms 2020 | URL: https://iccwbo.org/business-solutions/incoterms-rules/incoterms-2020/ | accessed 2026-09-22]