1. Dishes import policy
The policy of importing dishes in particular, importing other items in general. It is stipulated in the following legal documents:
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Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
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Circular No. 14/2015/TT-BTC dated 30/1/2015;
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Decree No. 187/2013/ND-CP dated 20/11/2013
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Decree No. 43/2017/ND-CP dated 14/4/2017;
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Decree 69/2018/ND-CP dated 15/05/2018;
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Official Letter 1267/TCHQ-GSQL dated 09/03/2018;
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Notice 1850/ATTP-VP dated 12/08/2020;
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Decree 128/2020/ND-CP dated 19/10/2020;
According to the above legal documents, dishes are not on the list of goods banned from import. For used goods, they are on the list of prohibited imports.
When carrying out procedures for importing dishes, it is necessary to pay attention to the following points:
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Imported dishes must be self-declared food safety;
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Imported dishes must be labeled with goods;
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Identifying HS codes is important to determine taxes and avoid penalties;
The above is the entire legal document related to the procedures for importing dishes and plates. If you do not understand the above documents, please contact the hotline or hotmail for advice.
2. Determine the hs code of the dishes
Determining the hs code is the most important step when carrying out procedures for importing dishes. Identifying the HS code will determine the import tax, VAT and import policy. To identify the correct HS code, you need to understand the characteristics of the goods: Material, composition and packaging of the product.
2.1 HS Code Dishes
HS (Harmonized System) code is a series of codes that are common to all goods around the world. Between different countries in the world, there is only a difference in the number of tails. Therefore, the first 6 digits of the worldwide hs code for an item are the same. Here, Door to Door Viet would like to share with you the code table hs dishes.
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HS Code
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Description
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BY PLASTICS
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39241010
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Plastic melamine tableware
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39241090
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Other plastic tableware
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BY CERAMIC/PORCELAIN/CERAMIC
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69111000
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Tableware, kitchenware, porcelain household appliances
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69120000
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Tableware, kitchenware, household appliances & sanitary ware in non-porcelain ceramics
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BY GLASS
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70131000
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Glass tableware – unleaded
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70132100
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Crystal tableware with lead, pressed or cast
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70132900
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Other glass tableware
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70133700
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Heat-resistant glassware
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METAL
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73239190
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Unglazed cast iron tableware
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73239200
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Enameled cast iron tableware
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73239300
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Stainless steel tableware (stainless steel)
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73239400
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Iron or enameled steel tableware
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WOOD, BAMBOO, PLYWOOD
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44190000
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Tableware made of natural wood, bamboo, bamboo
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PAPER/PULP
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48237000
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Paper and pulp tableware (usually used 1 time)
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ALLOY / PRECIOUS METAL COATING
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82151000
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Silver-plated tableware
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82152000
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Other Metal-Plated Tableware
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82159100
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Unplated steel/zinc tableware
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2.2 Risks of applying the wrong hs code
Determining the correct HS code is very important when carrying out procedures for importing dishes. Identifying the wrong hs code will bring certain risks to you such as:
Delays in customs procedures: Incorrect declaration of HS codes can lead to delays in customs procedures, as it takes time to check and verify accurate information about the type of goods.
In case of incurring import tax, you will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount.
Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
Delayed delivery: If the goods are found to have declared the wrong HS code, the customs authority may request correction or clarification of information. This can lead to delays in the delivery process and affect the production and business cycle of the business.
To correctly identify the hs code for a specific type of dish. Please contact the hotline or hotmail for advice.
3. Import tax on dishes
The import tax of the goods depends on the hs code of the item. Each hs code has a specific tax rate. Here, Door to Door Viet would like to introduce how to calculate import tax and notes when determining taxes on dishes and dishes.
3.1 How to calculate import tax on dishes
Import tax on garbage cans is calculated according to the same formula as other items. There are two types of import tax on this item, namely import tax and import VAT.
Import tax determined according to the import tax hs code is calculated according to the formula:
Import tax = CIF value x % tax rate
Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax) x % VAT
The CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first border gate of the importing country. Import tax is the cost included in the cost of goods sold of an order. Therefore, you must check the correct HS code to get the best import tax code.
3.2 Notes when determining import tax on dishes
When determining the import tax on dishes, it is necessary to pay attention to the following points:
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For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, South Korea, Japan, Asean countries. It is necessary to note that the special preferential tax rate is usually 0%;
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To enjoy the preferential tax rate, a certificate of origin is required;
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The taxable value is the CIF value. For orders purchased under other conditions. When calculating import tax, the value must be converted into CIF value for import tax calculation;
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Import taxes will also be subject to VAT;
Those are the notes when calculating import tax on dishes. If you don't understand how to calculate taxes and the notes above. Please contact the hotline or hotmail for advice.
4. Dossier for carrying out procedures for importing dishes and dishes
The set of dossiers for carrying out procedures for importing dishes in particular and importing other items in general. Stipulated in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.
The following is a set of dossiers for carrying out procedures for importing dishes:
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Customs declaration;
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Commercial invoice;
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Bill of lading;
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Packing list;
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Sale contracts;
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Certificate of orignal;
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Self-declaration dossier of food safety and hygiene;
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Catalog (if any);
In the dossier for carrying out the above procedures for importing dishes. The following documents are the most important: Customs declaration, commercial invoice, bill of lading. Other documents will have to be provided upon request from customs.
Certificate of origin is an optional document. However, in order to enjoy the special preferential import tax rate, the buyer should ask the seller to provide it. The special preferential import tax rate is usually 0%.
If you do not fully understand the documents in the dossier for importing dishes above. Please contact the hotline or hotmail for advice.
5. Self-declaration of food safety
According to Article 4 of Decree No. 15/2018/ND-CP dated 02/02/2018, dishes and dishes are in contact with food. Food safety declaration must be made when importing and before being put on the market.
The process of making a food safety declaration for food contact dishes, you need to do the following steps:
Step 1: Prepare
a dossier of food safety announcement for food contact bowls specified in Article 7 of Decree No. 15/2018/ND-CP. The dossier for registration of food safety declaration of food contact tableware will include:
Product announcement;
Certificate of Free Sale or Certificate of Exportation or Health Certificate;
Food safety test result sheet. Enterprises must register and test samples with competent agencies and centers of the Ministry of Health;
Certificate of eligibility for food safety;
Catalog of products if any.
Note: All of them from the above must be in Vietnamese, if the English version is in English, there must be a notarized translation.
Step 2: Announcement of food safety
Announcement of food safety for food contact bowls is made on the national one-stop shop page or sent to the Ministry of Health. The time to have results for food safety announcement is 7 working days.
Step 3. Waiting for feedback and supplementing the dossier if there is one
, the officer in charge will check the dossier and respond to the request for additional dossier if the dossier is missing or wrong. In case the dossier is complete, the dossier will be approved and confirmed for publication on the one-stop system.
Step 4. Receive the results of the announcement
Above are the 4 basic steps on carrying out food safety declaration procedures for food contact dishes. Carry out procedures for food safety declaration for food contact dishes must be carried out before importing goods. Because the time to make food safety announcements is very long, even lasting 30 days.
If you are unable to apply for food safety declaration for food contact dishes. Please contact our hotline or hotmail for advice and service quotes.
6. Procedures for importing dishes
The process of procedures for importing dishes as well as many other items. It is very specifically stipulated in Circular 38/2015/TT-BTC dated 25/3/2015 amending and supplementing 39/2018/TT-BTC dated 20/04/2018. We summarize the steps in a short description so that you can visualize the big picture. The following are the main steps to carry out procedures for importing dishes:
Step 1. Declaration of customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, notification of arrival and identification of the hs code of the dishes. Then the declaration information can be entered into the customs system via the customs declaration software.
The declaration of customs declarations on customs software. Importers are required to have an understanding of data entry into the software. Customs declarations should not be filed on your own when you are not familiar with the job. The self-declaration may be wrong in points that cannot be corrected on the customs declaration. At that time, it will take a lot of money and time to fix.
Within 30 days from the date of arrival of goods at the port, the customs declarant must make a customs declaration. If this time limit is exceeded, the importer must face a fine fee from the customs side.
This is the most important step in the procedure for importing dishes. All declared contents will be pushed to the customs system. If there is an error affecting taxes or the origin of goods. Then the importer may face fines according to the customs law. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, name of goods, origin.
Step 2. Opening the customs declaration After
the customs declaration is completed, the customs system will return the results of the declaration channeling. If there is a flow of declarations, print out the declaration and bring the import dossier to the customs sub-department to open the declaration. Depending on the green, yellow and red channels, the steps to open the declaration are taken.
The opening of the declaration must be carried out as soon as possible, no later than 15 days from the date of declaration of the declaration. The declarant must bring the dossier to the Sub-department of Customs to open the customs declaration. Within more than 15 days, the declaration will be cancelled and you will face a penalty fee from customs.
Note: After having an official declaration, it is necessary to contact the Customs Sub-Department to carry out procedures for importing dishes and plates. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.
Step 3. Customs clearance of goods
: After checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import duties on the customs declaration to clear the goods.
In some cases, the declaration will be released to bring the goods to the warehouse for pre-storage. After completing the dossier, the customs will proceed to customs clearance of the customs declaration. When the declaration has not yet been cleared, it is necessary to carry out procedures for customs clearance. If you are past the deadline, you will face a penalty fee and it will take a lot of time.
Step 4. Bringing goods for preservation and use
of customs clearance declarations, liquidation of declarations and carrying out necessary procedures to bring goods to warehouses.
Above are the four steps to carry out procedures for importing dishes. If you do not understand the steps, please contact us via hotline or hotmail for advice.
7. Notes when importing dishes
In the process of carrying out procedures for importing dishes. We have drawn some notes that we would like to share with you for your reference. When importing dishes, you need to pay attention to the following points:
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Import tax is an obligation that must be fulfilled for the state;
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The import tax on dishes is quite high, so proof of origin is very important to enjoy special preferential tax rates;
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Original documents need to be prepared in advance to avoid storage and storage;
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Labeling goods is a must when carrying out import procedures;
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Determining the hs code of the dishes is very important when carrying out import procedures. Since the dishes have a lot of hs codes, depending on the material, it is necessary to check them carefully;
If you have difficulties in customs clearance, you can choose Just In Time as a companion.
Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.
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