1. Dust filter mask import policy
The process of carrying out procedures for importing dust filter masks is stipulated in the following legal documents:
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VAT Law No. 13/2008/QH12 dated 03/06/2008;
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Official Letter 5488/TCHQ-TXNK dated 18/08/2017;
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Circular 38/2015/TT-BTC dated 25/3/2015 amending and supplementing 39/2018/TT-BTC dated 20/04/2018;
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Decision No. 3810/QD-BKHCN dated 18/12/2019;
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Decree 69/2018/ND-CP dated 15/05/2018;
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Circular 22/2018/TT-BLDTBXH dated 06/12/2018;
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Decree 128/2020/ND-CP dated 19/10/2020;
According to the above legal documents, dust filter masks are not on the list of goods banned from import and export. For used dust filter masks, they are on the list of goods banned from import.
Dust filter masks are equipment related to occupational safety, which is a commodity under the management of the Ministry of Labour, Invalids and Social Affairs according to Circular 22/2018/TT-BLDTBXH.
The above is the entire legal document related to the procedure for importing dust filter masks. If you find it incomplete, you will give us feedback. For any questions, service advice and comments, please contact via hotmail or hotline.
2. HS code of dust filter mask
Determining the hs code is the most important step when carrying out the procedure for importing dust filter masks. Identifying the HS code will determine the import tax, VAT and import policy. To determine the correct hs code of the dust filter mask, you need to understand the characteristics of the product: Material, composition and characteristics of the product.
2.1 Dust filter mask 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 share with you the dust filter mask hs code table.
|
HS Code |
Description |
|
63079090 |
100% cloth dust filter mask |
|
84213990 |
Dust filter masks (machines, mechanical equipment) |
|
9020 |
Breathing apparatus and other gas masks, except for protective masks without mechanical parts or without replaceable filters |
|
90200010 |
Chemical, biological, radioactive and nuclear (CBRN) face masks |
|
90200090 |
Other |
2.2 Risks of applying the wrong hs code
Determining the correct HS code is very important when carrying out procedures for importing dust filter masks. Identifying the wrong hs code will bring certain risks to you such as:
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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.
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Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
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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.
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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 determine the hs code for the type of dust filter mask. Please contact the hotline or hotmail for advice.
3. Import tax on dust filter masks
Import tax is an obligation that the importer must fulfill when carrying out procedures for importing dust filter masks. Tax obligations are mandatory and goods are only cleared when the tax obligation has been fulfilled. There are two types of import taxes, namely VAT and import tax. The import tax depends on the hs code of the selected goods. The import tax calculation method is as follows:
3.1 How to calculate import tax on dust filter masks
Import tax on dust filter masks 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 dust filter masks
When determining the import tax of dust filter masks, 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 in the process of importing dust filter masks. If you don't understand how to calculate taxes and the notes above. Please contact the hotline or hotmail for advice.
4. Dossier for import procedures for dust filter mask
The set of dossiers for importing dust filter masks in particular, other common 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 dossier consists of the following documents:
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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 contract;
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Dossier of registration for quality inspection;
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Certificate of origin (C/O) if any;
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Catalog (if any);
In the dossier for importing the above-mentioned dust filter mask. The most important documents include: Customs declaration, commercial invoice, bill of lading, quality inspection registration dossier. For other documents, they will have to be supplemented when requested by customs.
In addition, the certificate of origin is an optional document in the import dossier. However, the certificate of origin will be the document used to apply the special preferential tax rate.
Above are all the documents needed to carry out the procedures for importing dust filter masks. If you do not understand or need advice, please contact the hotline or hotmail for advice.
5. Registration process for quality inspection of import of dust filter masks
Quality inspection is one of the important work steps when carrying out the procedure for importing dust filter masks. Procedures for registering for quality inspection are specified in Circular 22/2018/TT-BLDTBXH. Here, Just In Time would like to introduce to you the steps to register for import quality inspection of dust filter masks.
Step 1: Prepare the dossier
The dossier for registration of quality inspection of dust filter masks is specified in Decree 154/2018/ND-CP dated 09/11/2018. After having a complete set of documents, you can go to the Department of Labor, War Invalids and Social Affairs to register for quality inspection of imported goods.
Step 2: Receive confirmation of registration for quality inspection
When receiving the registration dossier from the business within 2-3 working days. The Department of Labor, War Invalids and Social Affairs will confirm the application. With an application form, it is possible to carry out procedures for importing dust purifiers and take steps to bring the goods back for storage.
Step 3: Check the quality of the machine
The Department of Labor, War Invalids and Social Affairs will not directly check the quality. Organizations licensed for specialized testing for new filtering masks are allowed to test. Enterprises will register with organizations to register for quality inspection registration. After receiving the registration dossier, the inspection units will conduct a quality inspection.
Step 4: Supplement the results of conformity
standards After checking the quality according to the prescribed standards. The inspection organization will make a decision and issue a certificate of standardization. With this certificate, it will be supplemented to the Department of Labor, War Invalids and Social Affairs. At this time, the confirmation results can be submitted to supplement customs and customs clearance of goods.
Above are the four basic steps to carry out procedures for registering for quality inspection of dust filter mask imports. Please contact our hotline or hotmail for advice.
6. Procedures for importing dust filter masks
The procedure for importing dust filter masks is very specific in Circular 38/2015/TT-BTC dated 25/3/2015 amending and supplementing 39/2018/TT-BTC dated 20/04/2018. Here, Just In Time would like to share with you the process of procedures for importing dust filter masks.
Step 1: Declare the customs
declaration After having all the import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notification of arrival and determine the hs code of the dust filter mask. Then the declared information can be entered into the customs system via software.
The declaration of customs declarations on customs software. It requires importers 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 dust filter masks. 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: Open the customs declaration After
completing the customs declaration, the customs system will return the result 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 dust filter masks. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.
Step 3. Customs clearance of customs declaration 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 your customs declaration to bring the goods back to the warehouse.
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 to the warehouse for preservation and use
of the customs clearance declaration, the liquidation step of the declaration and carrying out necessary procedures to bring it to the warehouse. After the quality inspection results are available, the dossier shall be supplemented to the customs office for customs clearance.
Above are all four steps to carry out the procedure for importing dust filter masks. There are also many professional details that we will not mention above. To fully understand the steps, please contact the hotline or hotmail for advice.
7. Notes when carrying out procedures for importing dust filter masks
When carrying out procedures for importing dust filter masks, it is necessary to note the following points:
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Import tax is a mandatory obligation to complete when carrying out procedures for importing dust filter masks;
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dust filter masks must be inspected for quality when imported;
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The part of the dust filter mask when imported does not need to do quality inspection;
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Quality inspection is carried out in parallel when carrying out import procedures;
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Goods can be brought to the warehouse for preservation before the quality inspection results are available;
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Used dust filter masks are prohibited from import;
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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