Importing Christmas Trees

Detailed and Professional Guide on Importing Christmas Trees into Vietnam

Importing Christmas trees, whether natural or artificial, requires businesses to comply with specific legal regulations and complete all necessary customs procedures. Below is a detailed guide to the steps and requirements involved.

1. Classification and Determination of HS Code for Christmas Trees

Before proceeding with the import process, accurately classifying the goods and determining the HS (Harmonized System) code is essential. The HS code will determine the import tax rate, quarantine requirements, and other related policies.

• Natural Christmas Trees: These are typically grown in countries with temperate climates. Natural Christmas trees can be imported into Vietnam during the Christmas season to meet decoration demands. The HS code for natural Christmas trees is usually within the group 0604 (trees and other parts of plants).
• Artificial Christmas Trees: Made from plastic, metal, fabric, or other synthetic materials, artificial Christmas trees are more commonly used due to their convenience and durability. The HS code for artificial Christmas trees falls under group 9505.10.10 (Christmas decorations).

2. Legal Regulations and Quarantine for Christmas Trees

• Natural Christmas Trees:
  • Plant Quarantine: According to Circular No. 30/2014/TT-BNNPTNT and Circular No. 35/2015/TT-BNNPTNT, natural Christmas trees are subject to plant quarantine when imported into Vietnam. The import dossier must include a Phytosanitary Certificate issued by the competent authority in the exporting country.
  • Special Import Permit: If natural Christmas trees fall under the category of goods requiring special control, businesses must obtain an import permit from the Ministry of Agriculture and Rural Development before proceeding with customs procedures.
• Artificial Christmas Trees:
  • Product Quality: The product must comply with quality and safety regulations, ensuring it does not contain harmful substances and is fire-resistant, as stipulated by the Product Quality Law No. 05/2007/QH12. If the product is a toy or a decoration in direct contact with consumers, it may need safety inspection and certification according to Circular No. 28/2012/TT-BKHCN.
  • Certificate of Origin (C/O): To enjoy tariff preferences under free trade agreements (FTAs), the product may require a valid Certificate of Origin.

3. Customs Documentation and Clearance Procedures

Importing Christmas trees requires preparing a complete customs dossier and adhering to the clearance process in accordance with Customs Law No. 54/2014/QH13 and Decree No. 08/2015/ND-CP. The process involves the following steps:

• Preparing Customs Documentation:
  • Import Declaration: Filed through the VNACCS/VCIS electronic clearance system.
  • Sales Contract: The agreement between the seller and buyer, detailing delivery terms, payment conditions, and other relevant clauses.
  • Commercial Invoice: A document reflecting the value of the shipment.
  • Packing List: A detailed list of the items in the shipment, including weight, dimensions, and other relevant information.
  • Bill of Lading: A transport document issued by the carrier.
  • Certificate of Origin (C/O): To determine applicable preferential tariff rates (if any).
  • Phytosanitary Certificate: For natural Christmas trees.
  • Import Permit: If the product is subject to specialized management.
• Paying Related Taxes and Fees:
  • Import Tax: Calculated based on the customs value and the applicable HS code tax rate. The import tax on artificial Christmas trees usually ranges from 10-20%.
  • Value Added Tax (VAT): Generally applied at a rate of 10%.
  • Plant Quarantine Fees: For natural Christmas trees, businesses must pay quarantine fees at the port of entry.
• Physical Inspection of Goods:
  • Customs Inspection: Customs may conduct a physical inspection of the goods to verify the declared content. If there are doubts about legality, customs may require a 100% inspection of the shipment.
• Goods Clearance: After completing all procedures and paying the required taxes, the goods will be cleared, and the business can use or distribute them in the market.

4. Important Legal and Compliance Considerations

• Phytosanitary Certificate: For natural Christmas trees, lacking a valid phytosanitary certificate may result in the rejection of the import or administrative penalties.
• Import Permit: Some types of Christmas trees, especially natural ones, may fall under the category of goods requiring special control. Importing without a valid permit may lead to severe consequences, including the confiscation of the goods.
• Product Quality and Safety Standards: Businesses must ensure that imported products meet quality and safety standards according to the law to protect consumer rights and avoid legal risks.

5. Conclusion

Importing Christmas trees into Vietnam is a complex process that requires businesses to be well-versed in the legal regulations related to plant quarantine, product quality standards, and customs procedures. Preparing a complete dossier and following the correct procedures will help businesses avoid legal risks and ensure a smooth import process.

If businesses face difficulties in performing these procedures, it is advisable to use the services of professional logistics companies for full and accurate support.