IMPORT PROCEDURE FOR JUICE EXTRACTORS

IMPORT PROCEDURE FOR JUICE EXTRACTORS

IMPORT PROCEDURE FOR JUICE EXTRACTORS -The importation of juice extractors into Vietnam requires businesses to be well-versed in current legal regulations, comply with customs procedures, and prepare all relevant documents to ensure smooth customs clearance. The following article provides a detailed guide on the steps to follow when importing juice extractors, the applicable legal regulations, and important considerations for businesses.

1. Relevant Legal Basis for Importing Juice Extractors

Importing businesses must comply with several key legal regulations, including:

• Customs Law No. 54/2014/QH13: Governs customs procedures, inspection, and supervision of imported and exported goods.
• Decree 69/2018/ND-CP: Specifies certain provisions of the Foreign Trade Management Law related to goods under specialized management.
• Circular 38/2015/TT-BTC: Governs customs procedures, customs inspection, supervision, and taxes on imported and exported goods, amended by Circular 39/2018/TT-BTC.
• Decree 43/2017/ND-CP: Regulates labeling for goods, applicable to imported products.
• Circular 08/2019/TT-BKHCN: Governs the state inspection of imported goods in categories that may pose safety risks.

Additionally, juice extractors must meet technical standards concerning electrical safety and consumer protection regulations.

2. Determining the HS Code for Juice Extractors

Determining the correct HS code is crucial in the import process for tax calculation and the proper application of customs policies. Juice extractors typically fall under the HS code group:

• HS Code: 8509.40.00 – Machines for crushing and extracting fruit, mixers, and food and beverage blenders.

Businesses can confirm the exact HS code by referring to the current import-export tariff schedule or checking with customs authorities.

3. Tax Regulations for Importing Juice Extractors

Imported juice extractors are subject to the following taxes:

• Import duty: Preferential import tax rates generally range from 5% to 10%, depending on the country of origin and the free trade agreements that Vietnam participates in (e.g., ASEAN, EU-Vietnam FTA, CPTPP).
• VAT: The value-added tax (VAT) for juice extractors is 10% of the goods’ value after import duty.

Additionally, if the importer is from a country with a free trade agreement with Vietnam, the business must submit a Certificate of Origin (C/O) to benefit from preferential tariffs.

4. Procedure for Importing Juice Extractors

Step 1: Prepare Customs Documentation

Businesses must prepare the following documents for customs clearance:

1. Customs declaration: Submit the electronic customs declaration via the VNACCS/VCIS system.
2. Commercial Invoice: A document showing the value of goods traded between the importer and the supplier.
3. Sales Contract: A document reflecting the purchase agreement between the two parties.
4. Packing List: A detailed list of the quantity, weight, and packaging of the goods.
5. Bill of Lading: Issued by the shipping company, outlining the transportation method and conditions.
6. Certificate of Origin (C/O): For tariff preferences if applicable.
7. Quality inspection certificate: If the product is subject to pre-clearance quality inspection (see quality control section below).
8. Other documents: If additional requirements are requested by customs or specialized management agencies.

Step 2: Quality Control of Goods

Under Circular 08/2019/TT-BKHCN, some imported electrical machinery must undergo quality inspection by authorized agencies such as Vinacontrol, Quatest, or equivalent certification organizations. The steps include:

• The business registers for quality inspection after the goods arrive at the port.
• Submit product samples or technical documentation for inspection.
• The relevant agency issues a Certificate of Conformity or a Quality Inspection Certificate if the product meets the requirements.

Step 3: Submit Documents and Conduct Customs Procedures

After preparing all necessary documents, the business submits the customs declaration and related documents to the Customs Sub-Department at the port of entry. The system will allocate inspection channels:

• Green channel: Goods are cleared without document or physical inspection.
• Yellow channel: Customs checks the submitted documents before clearance.
• Red channel: Goods undergo both document and physical inspection.

Step 4: Pay Taxes and Clear Goods

Once the customs declaration is cleared, the business proceeds to pay the import duty and VAT. The business may use banking services to pay the taxes through the General Department of Customs’ electronic portal.

Step 5: Collect Goods at the Port

After completing tax obligations and related procedures, the business is allowed to receive the goods at the port or storage facility. It’s essential to comply with regulations on handling and transporting goods during the collection and distribution process.

5. Important Notes When Importing Juice Extractors

• Product Labeling: Under Decree 43/2017/ND-CP, imported goods must be labeled with key information such as: product name, manufacturer’s name and address, country of origin, technical specifications, and usage instructions (if applicable). Labels must be in Vietnamese or have supplementary labels translated into Vietnamese.
• Safety Standards: Juice extractors must meet Vietnam Standards (TCVN) on electrical safety, particularly regarding electrical safety and consumer protection.
• Post-clearance inspection: Customs may require post-clearance inspection to verify the legality of goods if any discrepancies or unclear information arise during customs clearance.

6. Conclusion

Importing juice extractors into Vietnam is a complex process that requires strict compliance with legal regulations on taxes, quality inspection, and customs procedures. Proper document preparation and thorough knowledge of the process will help businesses shorten clearance times and minimize risks during the importation process.