Procedures for importing construction glass

1. Policy on import of construction glass

The process of carrying out import procedures and policies on import of construction glass are specified in the following legal documents:

• Decree No. 69/2018/ND-CP dated 15/05/2018;
• Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Circular 19/2019/TT-BXD dated 31/12/2019;
• Decree No. 128/2020/ND-CP dated 19/10/2020;

According to the above documents, construction glass is not on the list of goods banned from import. Used construction glass is on the list of goods banned from import.

Construction glass is a product serving construction and is under the management of the Ministry of Construction. Therefore, when carrying out procedures for importing construction glass, it is necessary to check the quality of imported goods according to Circular 19/2019/TT-BXD.

If you do not understand the provisions of the above documents. Please contact the hotline or hotmail for advice.

2. Determination of hs codes for imported construction glass

Lookup the hs code is the most important job before carrying out the procedures for importing construction glass. To be able to accurately identify the hs code, it is necessary to understand the properties, ingredients, functions, and raw materials from which the product is produced.

2.1. Construction glass hs code

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, Just In Time would like to introduce to you the construction glass code according to the table below:

HS Code	Describe
7003.12	Molded or laminated glass, in sheet form, whether or not heat-absorbed.
7004.20	Pull-out or blown glass, sheet form.
7005.29	Float glass or glass that has been polished, tinted, coated with a reflective coating...
7006.00	Tempered safety glass.
7007.11	Laminated safety glass, large sheets.
7008.00	Glass has been installed in door frames, windows, glass walls...
7009.91	Mirrors, not yet installed in the frame.

Note:

• HS code may change according to the detailed description of the product (with film, safety coating, sound/heat insulation, etc.).

• To determine the correct HS code, it is necessary to compare the specifications in the catalogue or invoice.

According to the import and export tariff table, the preferential import tax rate of construction glass is from 15 to 40%. The value-added tax on construction glass of all kinds is 10%. In addition, there is a special preferential import tax rate. Applicable to goods imported from countries and territories with which Vietnam has signed trade agreements. To enjoy the special preferential tax rate, it is necessary to have a certificate of origin.

2.2 Risks of applying the wrong hs code

Determining the correct HS code is very important when carrying out procedures for importing construction glass. Identifying the wrong hs code will bring certain risks to you such as:

• Delay 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;
• 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;
• Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
• In case of incurring import tax, they will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount;

To accurately identify the hs code for each specific type of construction glass. Please contact the hotline or hotmail for advice.

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3. Import tax on construction glass

Determining import tax is an important task when carrying out procedures for importing construction business. The import tax of the goods depends on the hs code of the item. Each hs code has a specific tax rate. Here, Just In Time would like to introduce how to calculate import tax and notes when determining import tax.

3.1 How to calculate import tax on construction glass

Import taxes are 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 construction glass

When determining the import tax on construction glass, it is necessary to pay attention to the following points:

• 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%.
• To enjoy the preferential tax rate, a certificate of origin is required;
• 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;
• Import taxes will also be subject to VAT;

Those are the notes when calculating import tax on construction glass. 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 import of construction glass

The set of dossiers for carrying out procedures for importing construction glass of all kinds in particular and of other items. Stipulated in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

• Customs declaration;
• Bill of lading;
• Packing list;
• Commercial invoice;
• Sale contract;
• A set of quality inspection dossiers;
• Certificate of origin;
• Catalogs;

Above are all the documents in the dossier for carrying out procedures for importing construction glass. The following documents are the most important: Customs declaration, bill of lading, commercial invoice. For other documents, they will be provided upon request from the customs. Certificate of origin is a document that is not required. However, this is a very important document for importers to enjoy preferential import tax rates. Therefore, the importer should negotiate and ask the seller to provide a certificate of origin.

For quality inspection dossiers, they will be carried out in parallel when carrying out import procedures. If you do not understand the dossier for importing construction glass, laminated glass, safety glass. Please contact the hotline or hotmail for advice.

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5. Procedures for importing construction glass

The process of importing construction glass as well as many other items. 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 construction glass of all kinds.

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 of goods and identification of construction glass HS codes of all kinds. 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. Self-declaration can easily be stuck with 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 process of importing construction glass. 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 construction glass. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 3. Quality inspection of imported
construction glass Construction glass is a compulsory item for quality inspection before customs clearance, according to the provisions of Circular 19/2019/TT-BXD. Enterprises need to prepare dossiers and submit them to the Department of Construction where they register their business. Once confirmed, the dossier will be used for customs clearance and cargo release.

Next, the inspection center conducts sampling at the warehouse and checks according to standards. Based on the test results, the enterprise will receive a certificate of conformity. If the goods meet the standards, a certificate can be submitted for customs clearance. In case of failure, the goods are forced to be re-exported from Vietnam.

Step 4. 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 5. Bringing goods for preservation and use
of customs clearance declarations, liquidation of declarations and carrying out necessary procedures to bring goods to warehouses. In order to be able to bring goods to the warehouse, you need to prepare a delivery order, a pick-up slip at the port, and arrange a pick-up vehicle in advance. Avoid the situation that the declaration has been completed but there is an order from the shipping line to take the goods out of the port.

Above are the four basic steps to carry out procedures for importing construction glass, laminated glass, and safety glass. Quality inspection will be carried out in parallel when carrying out import procedures. If you do not understand the import process. Please contact the hotline or hotmail for advice.

6. Notes when carrying out procedures for importing construction glass

When carrying out procedures for importing construction glass of all kinds, the following points should be noted:

• Import tax is an obligation that needs to be fulfilled when carrying out import procedures;
• When imported, construction glass must be inspected for quality and standard goods before it is allowed to circulate on the market;
• Goods are allowed to circulate on the market when the customs declaration has been licensed for customs clearance;
• Accurately determine the HS code to avoid the situation of applying the wrong HS code leading to wrong taxes and possible penalties due to tax differences;
• When importing electronic components, goods must be labeled according to 43/2017/ND-CP;
• The Certificate of Origin is very important when carrying out import procedures. This is a document used to enjoy the special preferential tax rate;
• The original documents need to be prepared before carrying out import procedures, avoiding the situation of being stored in the yard and warehouse of goods;

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.

 

JUST IN TIME JOINT STOCK COMPANY

Address: No. 5, Dong Da, Tan Son Hoa Ward, Ho Chi Minh City.

Hotline: +84 83 9910066

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