“For any query about import/export procedure, please feel free to contact with us.."

What documents do we have to prepare?
Question: I'm planning to export our products to our customer in Hanoi, Vietnam.
The products are "Coral Threads."
They are made of cotton 80%, and coral kneaded rayon 20%.
To go through customs, what kinds of documents do I have to prepare?
Could you please let me know?
Thank you very much for your patience and consideration.
I look forward to hearing from you soon

Answer:

For your question, we would like to have below suggestion.
Note: Our suggestion is for your reference only, not legally obligated.
* Customs dossiers:
The import record is performed as Item 2, Article 12, Circular No. 128/2013/TT-BTC of September 10, 2013 by Ministry of Finance, providing guidance on customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports, effective from 01 November 2013.
You can refer to above documents for more detail. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.
Best regard
ENERGY DRINK GOODS : HS CODE 22029030
Question: Can you please tell me if there is a tariff for goods going from Thailand to Vietnam with the
HS CODE : 22029030? These beverage ready immediate consumption without dilution are made from materials (see REMARK) and will have Form D and Certificate of Origin from Thailand.
We will be sending them to our customer in HANOI City, but they will be manufactured in Thailand.
REMARK: Thành phần: Nước, đường, Taurine, Inositol, Nicotiamin, Vitamin (C, B5, B6), Cafein, Acid benzoic E210, phẩm màu thực phẩm (Sunset Yellow FCF110, Tartrazin102).

Answer:

For your question, we would like to have below suggestion.
Note: Our suggestion is for your reference only, not legally obligated.
* For the import tax rate:
In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on composition, description of goods, and actual goods.
According to List of import-export goods enclosed with the Circular No. 156/2011/TT-BTC dated 14/11/2011 by Ministry of Finance; MFN import export tariff schedule enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Ministry of Finance, effective from 01/01/2014, HS 2202.90.30 is Other non-aerated beverages ready for immediate consumption without dilution. The import tax rate is 30%.
* ASEAN FTA import/export tariff schedule
Pursuant to Article 2, Circular No. 161/2011/QĐ-BTC dated 17/11/2011 by the Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN FTA, period 2012-2014. To be applied with special preferential import tariff schedule of Vietnam under ATIGA, goods must be complied with these below requirements:
- Being named in the Special Preferential Import Tariff promulgated together with this Circular;
- Being imported from the following ASEAN member countries into Vietnam: Brunei Darussalam; The Kingdom of Cambodia; The Republic of Indonesia; Lao People's Democratic Republic; Malaysia; The Union of Myanmar; The Republic of the Philippines; The Republic of Singapore; The Kingdom of Thailand; The Socialist Republic of Vietnam (goods imported into the domestic market from nontariff areas).
- Being transported directly from a country of exportation being an ASEAN member country specified in Clause 2 of this Article to Vietnam under the Ministry of Industry and Trade's regulations;
- Satisfying the rules of origin of goods in the ASEAN Agreement on Trade in Goods and having an ASEAN certificate of origin (referred to as C/O - Form D) as required by the Ministry of Industry and Trade.
If your good imported from Thailand, if commodities met all conditions above will be applied tax rate under the Tariff issued together with this Circular. The import tax rate is 5%.
You can refer to above documents for more detail. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.
Your sincerely.
Tariff & VAT Tax
Question:  What is the HS Code for Aluminum profile roofing sheet of 1mm thick. What is the import tax rate if import from China and what will be the VAT Tax.

Answer: 

For your question, we would like to have below suggestion.

Note: Our suggestion is for your reference only, not legally obligated.

* For the import tax rate:

In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on composition, description of goods, and actual goods.

According to List of import-export goods enclosed with the Circular No. 156/2011/TT-BTC dated 14/11/2011 by Ministry of Finance, you can refer to Chapter 76: Aluminium and articles thereof, with HS 76.06: Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.

Your information is not enough for us to determine the HS code for your item, we suggest you to study below documents:

- Circular 49/2010/TT-BTC dated 12/4/2012 of Ministry of Finance, guiding the classification of and application of tariffs to, imports and exports

- Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance promulgating the Export Tariff and Preferential Import Tariff according to the list of dutiable items.

- Annex II: 06 general regulation explaining classification of goods according to List of Vietnamese import and export items basing on harmonized description system and code system of WCO ( promulgated with Circular.156/2011/TT-BTC)

* Methods for import duty:

Pursuant to Article 92 of Circular 128/2013/TT-BTC dated 10/9/2013 by Ministry of Finance, tax calculation methods for goods subject to pro rata duty rates: Export duty or import duty amounts payable for goods subject to pro rata duty rates shall be determined based on the quantity of units of each goods item actually exported or imported as indicated in a customs declaration, dutiable value and duty rate for each goods item according to the following formula:

Quanlity of

units of each

Payable                 good item                 Dutiable                 Duty

export or                  actually                     value                  rate of

import       =        exported or        x          of a          x         each

duty                   imported as                 unit of                 goods

amount                indicated in                 goods                    item

a customs

declaration

- About dutiable value of a unit of goods: is performed as Circular 205/2010/TT-BTC dated 15/12/2010 guiding Decree No. 40/2007/ND-CP dated 16/3/2007 of the Government on determining customs value of goods exported or imported.

- About import tax rate: is performed as the MFN import export tariff schedule enclosed with Circular No.164/2013/TT-BTC dated 15/11/2013 by the Ministry of Finance, effective from 01/01/2014.

* For VAT: is performed as Law on Value-Added Tax in 2008; Law on amendments to the Law on Value-added tax in 2013; Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding implementation of Law on value-added tax.

* If your good imported from China to Vietnam, if commodities met all conditions above will be applied tax rate under the Tariff issued together with Circular No. 162/2011/TT-BTC dated 17/11/2011 by the Ministry of Finance, promulgating Vietnam’s Special Preferential Import Tariff to realize the ASEAN - CHINA Free Trade Area during 2012- 2014

For further information, you are kindly requested to refer to the above mentioned documents. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.

Cosmetic and ambient products Import
Question:

I work in Ho Chi Minh for a French company, Côté Bastide, who wants to establish in Vietnam.
 For this, I have to deal recording with the Vietnamese Customs.
 These cosmetic products​, like body cream, massage oil, bath and shower gel, bag of bath salts and ambient products, like candle, box of pot pourri....  These are high-end products.
 I want to know what is the administrative process, to validate the products to Vietnamese customs, to import products ?

Answer:

For your question, we would like to have below suggestion.
Note: Our suggestion is for your reference only, not legally obligated.
* Customs dossiers:
The import record is performed as Item 2, Article 12, Circular No. 128/2013/TT-BTC of September 10, 2013 by Ministry of Finance, providing guidance on customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports, effective from 01 November 2013.
If you imported cosmetics into Vietnam, you must meet provisions of Circular No.06/2011/TT-BYT dated 25/01/2011 of the Ministry of Health, providing cosmetic management.
You can refer to above documents for more detail. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.
Import tax for HS Code 2710.19.41
Question: We are a manufacturer of Lubricating oil with HS Code 2710.19.41 based in Singapore
I would like to verify the following
1) From WTO website, for AFTA duty rate, the minimum is 0% and the maximum is 5%.
I would like to know if we export the lubricant from Singapore, what would be the import duty that we will have to pay?
2) If we were to export our lubricating oil from Italy into Vietnam, what would be the import duty?
Appreciate your advise on the above 2 question

Answer:

For your question, we would like to have below suggestion:

 Goods originated from Singapore or Italy are subjec to MFN import export tariff schedule .Pursant to List of import-export goods enclosed with the Circular No. 156/2011/TT-BTC dated 14/11/2011 by Ministry of Finance and import export tariff schedule enclosed with Circular No.164/2013/TT-BTC ngày 15/11/2013 by Ministry of Finance, effective from 01/01/2014,  item with HS code  2710.19.41 is described as  '- - - - Lubricating oil feedstock” which is imposed 5% import tax rate.
 You can refer to above document in LEGAL DOCUMENT for more information on our website: www.customs.gov.vn.

Best regards.

Regarding Tariff Rate
Question: We are a trading company in Korea.
We are now planning to try cross Trade.
From China to Vietnam.
The items are ceramic rustic tiles and polished tiles.
HS Code are 6908.90 / 6907.90
I searched already on the website and it says there is no tariff.
I'm not sure whether it is correct.
Please let me know the exact tariff rate of this goods.
And if the goods are shipped from Korea to Vietnam, how is the tariff rate?

Answer:

For your question, we would like to have below suggestion:
Pursant to List of import-export goods enclosed with the Circular No. 156/2011/TT-BTC dated 14/11/2011 by Ministry of Finance; items with HS codes are described as below:
6907.90 - Other:
6907.90.10 - - Paving, hearth or wall tiles
6907.90.20 - - Lining tiles of a kind used for grinding mills
6907.90.90 - - Other
6908.90 - Other:
- - Plain tiles:
6908.90.11 - - - Paving, hearth or wall tiles
6908.90.19 - - - Other
- - Other:
6908.90.91 - - - Paving, hearth or wall tiles
6908.90.99 - - - Other
To find out import tax rate, you should click at link:
In case the goods are originated from most favour nations with Vietnam, they are subject to MFN import export tariff schedule enclosed with Circular No.164/2013/TT-BTC ngày 15/11/2013 by Ministry of Finance, effective from 01/01/2014, then you click at “favour tax”

In case the goods are originated from Korea and meet all conditions regulated in the Circular Circular No. 163/2011/TT-BTC dated 17/11/2011 by the Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement Asean – Korea FTA, period 2012-2014 will be applied with special preferential import tariff schedule of Vietnam under AKFTA

You can refer to above document in LEGAL DOCUMENT for more information on our website: www.customs.gov.vn.
Best regard
about export duty and VAT tax
Question: I'd lik to know what's your tax rate and VAT rate of exporting from Vietnam to China for
the product of iron or steel castings (H.S. code is 7325) .

Answer:

For your question, we would like to have below suggestion.

Note: Our suggestion is for your reference only, not legally obligated

Pursuant to MFN import export tariff schedule enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Ministry of Finance, effective from 01/01/2014, HS 73.25 is Other cast articles of iron or steel. HS code is not subject of the export tariff according to the list of taxable products.

Pursuant to item 2, Article 2  Circular No.164/2013/TT-BTC of November 15, 2013, promulgating the preferential import and export tariff according to the list of taxable products:

“In case of an export item is not specifically named in the export tariff, when following the customs procedures, the customs declarant must still declare the product code of specify their export goods using the 8-digit codes corresponds to the number of items in the preferential import and export tariff specified in Section I of Annex II attached this Circular and recorded export tax rate is 0% (zero percent)”.

So, export rate of good is 0%.

* For VAT: is performed as Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding implementation of Law on value-added tax; Circular 219/2013/TT-BTC of December 31,2013, guiding Law on value-added tax and Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding implementation of Law on value-added tax.

You can refer to above document for more information. Furthermore, you can contact with Customs Branches where you plan to declare customs for further help.

Best regard​

Tax for moving stuff

Question: I have been on holiday in Vietnam about 6 months and in that period i build myself wooden boat. The boat will come for my use only in Finland. I want to ship it to Finland. I have receipts from material and engine costs, its around 5000usd, boat is 8m long, 2m widht, weight 2000kg. How much i need to pay tax from the boat when i ship out of Vietnam ?

Answer:

For your question, we would like to have below suggestion.

Note: Our suggestion is for your reference only, not legally obligated

Pursuant to MFN import export tariff schedule enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Ministry of Finance, effective from 01/01/2014, boat of Chapter 89 of this Tariff. It is not subject of the export tariff according to the list of taxable products.

Pursuant to item 2, Article 2  Circular No.164/2013/TT-BTC of November 15, 2013, promulgating the preferential import and export tariff according to the list of taxable products:

“In case of an export item is not specifically named in the export tariff, when following the customs procedures, the customs declarant must still declare the product code of specify their export goods using the 8-digit codes corresponds to the number of items in the preferential import and export tariff specified in Section I of Annex II attached this Circular and recorded export tax rate is 0% (zero percent)”.

So, export rate of boat is 0%.

You can refer to above document for more information. Furthermore, you can contact with Customs Branches where you plan to declare customs for further help.

Best regard​