1. Determine HS Code and Import Policies

• HS Code (Harmonized System Code): Accurately determining the HS code is crucial for applying the correct import tax rates and customs procedures. Coffee machines are usually classified under HS Code 84198120 (machines for preparing beverages other than for domestic use).
• Legal Basis: Circular No. 65/2017/TT-BTC issued by the Ministry of Finance, guiding the classification of HS codes for import-export goods.

2. Import Conditions for Coffee Machines

• Conformity Certification/QCVN (if required): Since coffee machines are electrical devices, they may need to meet national technical standards for electrical safety or energy efficiency.
• Legal Basis: Circular No. 36/2016/TT-BCT regulates the national technical standards QCVN 4:2009/BKHCN for electrical and electronic devices imported into Vietnam.
• Note: If importing used machines, the company must comply with Decision No. 18/2019/QD-TTg on importing used machinery and equipment.

3. Preparing Import Documentation

IpoLogistics will assist in preparing all required documents, including:

• International Sales Contract: Specifies the rights and obligations between the seller and the buyer.
• Commercial Invoice: Reflects the transaction value of the coffee machines.
• Packing List: Provides detailed information on the goods, such as quantity, weight, and dimensions.
• Bill of Lading: A transport document for goods shipped from overseas to Vietnam.
• Certificate of Origin (C/O): Determines the origin of goods to apply for preferential tax rates (if applicable).
• C/O form D, E, or AK: If importing from countries under free trade agreements, these forms can be submitted to enjoy reduced tariff rates.

4. Quality Inspection and Registration

• Coffee machines are subject to mandatory quality inspection before customs clearance. IpoLogistics will help the company register the inspection at relevant authorities such as:
  • Measurement and Quality Assurance Centers QUATEST 1, 2, 3: Authorities responsible for quality inspection of imported equipment.
• Legal Basis: Circular No. 07/2017/TT-BKHCN, on managing the quality of imported goods under the responsibility of the Ministry of Science and Technology.

The inspection registration dossier includes:

• Quality inspection registration form.
• Copies of import documents (Contract, Invoice, Bill of Lading, etc.).
• Technical documents of the product (Catalog, User Manual).

5. Customs Declaration

IpoLogistics will submit the electronic customs declaration through the VNACCS/VCIS System with the required details:

• Goods information: Detailed description of the coffee machines (model, capacity, origin).
• Import tax: The tax rate may vary from 10-20%, depending on the HS code and C/O.
• VAT: 10% VAT on the value of the imported coffee machines.

Specific customs clearance steps:

1. Create an import declaration (customs declaration form).
2. Submit the customs dossier, including the Import Declaration, Sales Contract, Commercial Invoice, Bill of Lading, C/O (if applicable), and related permits (if any).
3. Wait for the customs clearance result (green, yellow, red lanes):
   • Green lane: Only document checks.
   • Yellow lane: Document and dossier checks.
   • Red lane: Actual physical inspection of the goods.

6. Tax Payment and Clearance

• Import tax: Depending on the HS code and the country of origin. If a preferential C/O from trade agreements (FTAs) is available, the tax rate may be reduced.
• VAT: The standard VAT rate of 10% applies to the imported coffee machines.
• Legal Basis: Law on Export and Import Duties No. 107/2016/QH13 and the guiding circulars for tax application.

Once taxes are paid and quality inspection (if required) is completed, the goods will be cleared, and the company can receive the shipment.

7. Transportation and Delivery

IpoLogistics will arrange for the transport of the goods from the port to the company’s warehouse or deliver them directly to the customer. During this process, the company ensures that the machines are inspected for any damages that may have occurred during transport.

8. Retaining Import Documentation

After successful import, the company must retain all relevant import documentation for at least 5 years, in case of audits or inspections by the authorities.

• Legal Basis: Article 18 of the Customs Law 2014, which regulates the retention of customs documents.

Relevant Legal Framework

The following legal provisions are essential for companies when importing coffee machines:

1. Customs Law 2014 (Law No. 54/2014/QH13): Governs customs procedures and tax management for import-export activities.
2. Circular 38/2015/TT-BTC, amended by Circular 39/2018/TT-BTC: Provides detailed guidance on customs procedures, inspections, customs supervision, and tax management.
3. Decision 18/2019/QD-TTg on importing used machinery and equipment (if importing second-hand machines).
4. Circular 07/2017/TT-BKHCN on managing the quality of imported goods.
5. Decree 74/2018/ND-CP, regulating the list of goods subject to quality inspection upon import.

By adhering to these legal requirements and procedures, IpoLogistics can assist customers in completing the coffee machine import process quickly, legally, and efficiently, ensuring maximum benefits.

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