Import Procedures for Tape Sealing Machines into Vietnam
1. HS Code and Import Taxes
Determining the correct HS code for the tape sealing machine is crucial as it directly affects the import duty and related regulations. According to the HS Code system, tape sealing machines generally fall under the following category:
- HS Code: 8422.30.90 (Machinery for packing or wrapping). However, to ensure the correct HS code, businesses should consult the latest import-export tariff or contact Customs for accurate information.
The applicable taxes for this item include:
- Preferential Import Tax: Depending on the origin of the goods and Free Trade Agreements (FTAs) that Vietnam has signed with other countries, the preferential tax rate may be reduced or 0% if a valid Certificate of Origin (C/O) is provided.
- Value-Added Tax (VAT): 10%.
- Special Consumption Tax: Not applicable.
2. Management Policies and Import Conditions
Tape sealing machines are not on the list of prohibited or conditional imports in Vietnam. Therefore, businesses only need to comply with the standard customs clearance procedures.
However, machinery and equipment must meet safety, quality, and environmental protection regulations according to the following legal documents:
- Law on Standards and Technical Regulations No. 68/2006/QH11.
- Law on Occupational Safety and Health No. 84/2015/QH13.
- Circular 22/2018/TT-BLDTBXH on labor safety for operating industrial machinery.
If the imported machine is used, businesses must comply with the regulations on importing used machinery, equipment, and technological lines under Decision 18/2019/QD-TTg, specifically:
- The used machine must not be older than 10 years.
- Proof of proper working condition, safety, and energy-saving standards must be provided.
3. Import Procedures for Tape Sealing Machines into Vietnam
Step 1: Prepare Import Documents
The import dossier for tape sealing machines includes the following documents:
- Commercial Contract (Sales Contract).
- Commercial Invoice.
- Packing List.
- Bill of Lading or Airway Bill.
- Certificate of Origin (C/O): If available, to benefit from preferential tariffs.
- Import Declaration: Submitted electronically via the VNACCS system.
- Catalogue or technical documents of the machine: Required for customs inspection if requested.
Step 2: Customs Declaration
Businesses must electronically declare customs via the VNACCS/VCIS system in accordance with Circular 38/2015/TT-BTC, amended and supplemented by Circular 39/2018/TT-BTC.
Step 3: Pay Import Taxes
After completing the customs declaration, businesses must pay the import duties and VAT according to the calculated rates based on the HS code and the value of the imported goods.
Step 4: Customs Clearance
Customs will inspect the documents and the goods (if necessary). Once the inspection is complete, the goods will be cleared, and the business can receive the shipment.
4. Quality Inspection of Tape Sealing Machines
According to the Law on Product and Goods Quality No. 05/2007/QH12 and related documents, imported machinery must meet quality standards. For tape sealing machines, if classified as equipment requiring labor safety, businesses may need to carry out quality inspections at the following agencies:
- Vietnam Register (for machinery related to production).
- Quality Assurance and Testing Centers (Quatest) or other designated organizations.
Businesses should also refer to Circular 07/2017/TT-BKHCN on the inspection of imported goods.
5. Notes on Importing
- Conformity Certification: Depending on the specific type of tape sealing machine, businesses should check whether the product requires a conformity certificate as per the regulations of the Ministry of Science and Technology.
- Technical Standards: Ensure that the tape sealing machine complies with safety standards for electrical and mechanical systems (if applicable).
- Warranty Agreement: For industrial machinery, ensure that the supplier provides warranty commitments to protect the importer’s interests.
6. Labeling Requirements
According to Decree 111/2021/ND-CP on product labeling, imported tape sealing machines must include labels with the following information:
- Product name.
- Manufacturer’s name and address.
- Country of origin (Made in …).
- Key technical specifications.
If the product label lacks required information, businesses must add supplementary labels in Vietnamese before distributing the goods in Vietnam.
7. Related Legal Documents
- Customs Law 2014.
- Decree 08/2015/ND-CP and Decree 59/2018/ND-CP amending Decree 08 on customs procedures and tax management for imported and exported goods.
- Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC guiding customs procedures and tax management for imported and exported goods.
- Decision 18/2019/QD-TTg on the import of used machinery and equipment.
8. Conclusion
Importing tape sealing machines into Vietnam is not overly complex, but businesses must comply with customs, tax, and product quality regulations. To ensure a smooth import process, businesses should carefully prepare documents, understand the regulations, and follow each step from customs declaration to goods clearance.
This detailed guide provides the necessary legal framework and practical steps to import tape sealing machines efficiently into Vietnam.