Procedures for importing glasses, cups, teacups, bowls

1. Import policy of glasses, cups, teacups, bowls

Imported cups, mugs, bowls, and glasses are imported from many different countries. However, the procedures for importing plastic cups, mugs, and glasses are regulated in the following documents:

• Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018;
• Decree 69/2018/ND-CP dated May 15, 2018;
• Decree No. 15/2018/ND-CP dated February 2, 2018;

According to the above legal documents, you can see that new glasses, cups, and bowls are not on the list of prohibited goods for import and export. Used goods are imported as scrap and must have an import license.

In addition, when carrying out import procedures for cups, glasses, bowls, and cups in particular, and food contact items in general, a food safety declaration must be made for these items. The food safety declaration for cups, glasses, bowls, and cups is self-declared.

In addition to self-declaring food safety, the procedures for importing glasses, cups, bowls, and cups will be carried out like other normal items.

In addition, for products printed with images and logos of famous brands and trademarks that have been registered for world copyright. When carrying out import procedures, you must have a power of attorney or a written acceptance from the manufacturer permitting the import.

For example: Paper cups printed with Starbucks and Cocacola.

2. HS code for glasses, cups, teacups, bowls

To look up the HS code of cups, glasses, and bowls, you must base it on the material used to make the product. The difference between different materials will have corresponding HS codes and corresponding import taxes on cups, glasses, glasses, and bowls. Here,  Just In Time would like to introduce the HS codes of cups, glasses, glasses, and bowls according to the table below:

HS Code	Description
70131000	Glassware in the form of cups and glasses with linear expansion coefficient ≤ 5 × 10⁻⁶ /°C (20°C–300°C)
70132200	Heat-resistant glass cups and mugs for table or kitchen use
70132800	Tempered or other reinforced glass cups and mugs
70133700	Glass cups, mugs, engraved or decorated on the surface
70133900	Other glass cups and mugs (not heat-resistant, not etched, not tempered)
70134900	Other glass cups and teacups for table and kitchen use
69111000	Porcelain for table, kitchen (including bowls, cups, mugs, ceramic glasses)
69120000	Ceramic (non-porcelain) tableware, kitchenware (including cups, glasses, bowls, mugs)
73239310	Stainless steel cups and glasses for tables and kitchens
73239390	Stainless steel cups and teacups, other types
76151010	Aluminum cups and glasses for table and kitchen
76151020	Aluminum cups and bowls for table and kitchen
76151090	Other aluminium tableware, kitchenware (including other cups/mugs)

3. Import tax on glasses, cups, teacups, bowls

Import tax of cups, glasses, bowls depends on the HS code selected above. Import tax is an obligation that the importer must fulfill when carrying out import procedures. Import tax of cups, glasses, bowls, bowls also depends on whether the imported shipment has a certificate of origin or not.

Import tax on cups, glasses, bowls, and cups has two types: import tax and import VAT. To determine the import tax for , you can refer to the calculation below. The tax calculation method when doing the procedures for importing cups, glasses, bowls, and cups is as follows.

Import tax determined by HS code, import tax is calculated according to the formula:
Import tax = CIF value x % tax rate

Import VAT is determined by the formula:
Value added tax = (CIF value + Import tax) x tax rate %.

According to the formula, it can be seen that the import tax on cups, glasses, bowls, and cups depends on the tax rate %. The tax rate depends on the HS code of the cup, so choosing the HS code is extremely important. The import tax rate above is the preferential import tax rate. To enjoy the special preferential import tax rate, the shipment must have a certificate of origin (Certificate of origin - C/O).

For goods imported from countries such as: Europe, India, Australia, Chile, China, Korea, Japan, ASEAN countries. Importers should ask the seller to provide them with a certificate of origin to enjoy the lowest import tax on glasses, cups, bowls, and cups.

4. Imported goods labeling

Labeling imported goods is not a new regulation. However, since Decree 128/2020/ND-CP was issued, the labeling of imported goods has been more closely monitored. Labeling goods aims to help administrative agencies manage goods, identify the origin and the unit responsible for the goods. Therefore, labeling goods is one of the indispensable steps when carrying out procedures for importing cups, glasses, and bowls from different countries.

4.1 Label content

In addition to labeling, the content of the label is also very important. The content of the labels of the items is regulated in Decree No. 43/2017/ND-CP. For the items of cups, bowls, and mugs, the content of a complete label includes the following information:

• Exporter's information (address, company name);
• Importer information (address, company name);
• Product name and product information;
• Origin of goods;

These are the basic label contents that must be affixed to the goods. The information displayed must be in English or other languages ​​that must be translated. When carrying out import procedures for cups, bowls, and mugs, if they encounter a red line, the customs inspection will pay close attention to the label contents above.

4.2 Label position on goods

Labeling on goods is necessary, however, labeling in the right place is more important. When importing, the product label needs to be affixed to the surfaces of the package such as: on the carton, on the wooden crate, on the product packaging. Or anywhere that is convenient to check and easy to see. Labeling in the right place will help save time in checking when doing the procedures for importing cups, glasses, and bowls of all kinds.

For retail goods on the market, it is necessary to display more information. Such as manufacturer, quantity of goods, technical specifications, production date, safety warnings.

4.3 Risks of not labeling

Labeling of goods is required by law. If the goods are not labeled when imported or the label content is incorrect, the importer faces the following risks:

• Be fined according to regulations, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
• No special preferential import tax will be enjoyed because the certificate of origin will be rejected;
• Goods are easily lost or damaged due to lack of warning labels for loading, unloading and transportation;

With the above risks, we recommend that you label the goods when doing the import procedures for cups, glasses, and bowls. If you do not fully understand the regulations on product labels, please contact the hotline or hotmail for advice.

5. Import documents for cups, glasses, and bowls

Documents for import procedures for cups, glasses, bowls, and cups in particular, and other items in general. Stipulated in Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018. Documents for import procedures for cups, glasses, bowls, and cups include the following documents:

• Customs declaration;
• Commercial invoice;
• Bill of lading;
• Packing list;
• Sale contract;
• Self-declared food safety records;
• Certificate of origin (C/O) if any;
• Catalog (if any);

In the above import dossier, the most important documents are: Customs declaration, commercial invoice, bill of lading, certificate of origin and self-declaration of food safety. These are the most important documents, and other documents must be provided if requested by Customs.

For the import procedures of cups, glasses, and bowls made of any material, the self-declared food safety dossier is the most important.

6. Self-declaration of food safety records

According to Article 4 of Decree No. 15/2018/ND-CP dated February 2, 2018, glass, mug, cup, and teacup products must self-declare food safety when imported and before being put on the market.

To make a food safety declaration for cups, glasses, bowls, and cups, you need to do the following steps:

Step 1: Test sample product

Sample products can be taken from the imported shipment itself. Or sample products prepared by the enterprise in advance.

The testing of sample products will be according to the issued standards such as: 12-1:2011/BYT; 12-2:2011/BYT; 12-3:2011/BYT...

Step 2: Register for quality inspection for glasses, cups, bowls, and cups

After the test results are available, the business can register for quality inspection of imported glasses, cups, and teacups. This registration will be approved by organizations licensed by the Ministry of Health.

After registering for quality inspection, you can proceed with import procedures. Follow the import process like other normal goods.

Step 3: Self-publish the product

Enterprises need to prepare the necessary documents according to Clause 1, Article 5 of Decree No. 15/2018/ND-CP. Self-declaration on the national website, the declaration is completed then the enterprise can circulate the product on the market.

Note: Food safety declaration procedures for this item only apply to plastic cups, glasses, bowls, and cups. Other materials do not require food safety testing.

7. Procedures for importing glasses, cups, bowls, and cups

Self-declaration can be carried out in parallel with import procedures. Especially the step of checking the quality of imported goods for cups, glasses, bowls, and cups. Customs will base on the quality inspection results to proceed with customs clearance of goods. The procedure for importing cups, glasses, bowls, and cups made of plastic, stainless steel, wood, bamboo, ceramic, porcelain, and glass is carried out in the following steps:

Step 1: Declare customs declaration
After having complete import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notice of arrival of goods and determining the HS code of glasses, cups, teacups, bowls . Then you can enter the declaration information into the customs system via software.

Step 2: Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration classification, print the declaration and bring the import documents to the customs office to open the declaration. Depending on the green, yellow, or red classification, perform the steps to open the declaration.

At this time, you will proceed to register for conformity inspection for food contact items. Registration documents and procedures Please contact Just In Time  for advice.

Step 3. Clear the customs declaration
After checking the documents, if there are no questions, the customs officer will accept the declaration. You can now pay import tax on glasses, cups, teacups, and bowls for the customs declaration to clear the goods.

Step 4. Bring the goods to the warehouse for storage and use
the Customs Declaration Form, then proceed to liquidate the declaration form and complete the necessary procedures to bring it back to the warehouse. After customs clearance, you must self-declare food safety before being able to circulate cups, glasses, and cups on the market.

Above are the 4 basic steps to import cups, glasses, bowls, and cups. In the import procedure, the most difficult step is to self-declare food safety. Please contact our hotline or hotmail for advice and service quotes.

8. Notes when carrying out procedures for importing glasses, cups, teacups and bowls

When carrying out import procedures for food contact items in general. Procedures for importing cups, glasses, bowls, and cups made of plastic, stainless steel, ceramic, porcelain, iron, steel, metal, wood, etc., the following points should be noted:

• Goods are only cleared through customs when tax obligations to the state are fulfilled;
• When carrying out import procedures for glasses, cups, teacups, bowls made from plastic or rubber, a self-declaration of food safety is required;
• Used goods are prohibited from import;
• HS codes for glasses, cups, teacups, bowls come in many varieties depending on the material;
• Product quality testing should be conducted before import. Avoid the situation where the goods arrive at the port and then have to go through the food safety declaration procedure. This will result in additional storage costs;

If you have difficulty with customs procedures, you can choose Just In Time as your companion.

Just  In Time staff is always enthusiastic to support you to handle work quickly and professionally.

 

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