Import Procedures for Eyeglass Frames
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HS Code for Eyeglass Frames
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Eyeglass frames fall under the category of eyewear and accessories, classified under the following HS codes:
- HS Code 9003.11.00: Plastic eyeglass frames
- HS Code 9003.19.00: Eyeglass frames made from other materials (such as metal, alloys)
These HS codes determine the import duty rates and applicable state management policies.
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Import Duty on Eyeglass Frames:
- Preferential import duty: Ranges from 5% to 15%, depending on the country of origin and trade agreements.
- Value-added tax (VAT): 10%
- Anti-dumping duty (if applicable): Imposed on imports from specific countries, such as China.
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Documentation Requirements for Import:
When importing eyeglass frames, businesses need to prepare and submit the following documents:
- Commercial Invoice
- Bill of Lading
- Packing List
- Certificate of Origin (C/O): Required to apply for preferential duty rates if there is a trade agreement between Vietnam and the exporting country.
- Customs Declaration: Submitted through the electronic customs system VNACCS/VCIS.
- Product quality and safety certificates: As per current regulations.
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Legal Regulations on Imported Eyeglass Frames:
Eyeglass frames are considered consumer goods that may affect users’ health. Therefore, they must comply with the following regulations:
- Quality inspection: According to Decision 3810/QD-BYT, eyeglass frames are not on the list of goods subject to post-customs clearance quality inspection. However, businesses must comply with product quality standards.
- Compliance certification: Based on the National Technical Regulation (QCVN) for consumer products. Though not mandatory, a compliance certificate will facilitate market acceptance.
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Import Process for Eyeglass Frames:
- Step 1: Determine HS code and tax rate: Businesses need to check the HS code and apply the appropriate import duty rate.
- Step 2: Sign commercial contracts and prepare documents: Ensure all necessary documents are ready according to customs requirements.
- Step 3: Customs declaration: Submit the import declaration through the VNACCS/VCIS system.
- Step 4: Pay taxes and complete customs clearance: Once cleared, the goods will be transferred to the company’s storage facility.
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Important Notes When Importing Eyeglass Frames:
- Certificate of Origin (C/O): Crucial if the business wants to benefit from import tax incentives under trade agreements like EVFTA, ACFTA, etc.
- International quality certification: If the eyeglass frames have international quality standards such as CE (Europe) or FDA (USA), it will be easier to distribute them in the Vietnamese market.
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Related Legal Framework:
- Circular 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC): Provides guidance on customs procedures and goods inspection.
- Decree 187/2013/ND-CP: Details regulations on import-export activities and related conditions.
- Decision 3810/QD-BYT: Governs the quality inspection of eyeglass frames and other consumer goods that are not subject to post-clearance quality checks.
Conclusion:
The import of eyeglass frames requires strict compliance with quality regulations and customs documentation. Businesses must ensure correct HS code classification, submit all required documents, and comply with tax regulations for smooth customs clearance.
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