Procedures for Importing Food Packaging Machines
Importing food packaging machines into Vietnam requires strict adherence to legal regulations and customs procedures. Here is a detailed and professional guide on the steps to follow and the legal requirements involved to ensure compliance and efficiency in the import process.
1. Determine the HS Code
The HS code (Harmonized System code) helps determine the tax rates and specific regulatory requirements. For food packaging machines, the commonly used HS code is:
- HS Code: 8422.40.00 – Automatic food packaging machines.
Note: To accurately determine the HS code, refer to the current import-export tax table and consult with customs authorities or tax advisors to ensure the code matches your specific product.
2. Regulatory Policy and Legal Requirements
Regulatory and Legal Policies:
- Decree 69/2018/ND-CP on the management of the quality of imported goods, which provides details on the requirements and procedures for quality inspection of imported goods.
- Circular 39/2018/TT-BTC guiding customs procedures and tax management, including customs declaration and tax payment.
Special Policies:
- Food packaging machines are not subject to import bans or restrictions but must comply with quality inspection and food safety regulations.
3. Customs Documentation for Import
Prepare complete and accurate documentation for customs procedures:
- Import Customs Declaration (Form No. 01/XNK): Provides detailed information about the goods, including quantity, description, value, and HS code.
- Commercial Invoice: A document detailing the transaction, including quantity, unit price, total value, and information about the seller and buyer.
- Bill of Lading: A transport document confirming that the goods have been shipped from the exporting country to Vietnam.
- Packing List: A detailed list of the packages, including quantity, weight, and dimensions of each package.
- Sales Contract: A contract proving the commercial relationship between the buyer and the seller, including terms regarding price, delivery conditions, and payment.
- Certificate of Origin (C/O): To verify the origin of the goods, which may be required to benefit from tariff preferences.
- Catalogue and Technical Documents: To identify the technical characteristics of the machine, which may be required if the machine needs to be inspected.
4. Tax Regulations
Taxes to be Paid:
- Import Duty: The import duty rate for food packaging machines is typically 0% or 5%, depending on the HS code and current tax policies.
- Value Added Tax (VAT): 10%, calculated on the CIF value plus import duty.
Tax Calculation:
- Import Duty = (CIF value of the goods x Import Duty Rate)
- VAT = (CIF value of the goods + Import Duty) x 10%
5. Quality Inspection and Technical Standards
Quality Inspection Requirements:
- Decree 74/2018/ND-CP regulates the quality inspection of imported goods. Food packaging machines must be inspected and certified for quality before customs clearance.
- Quality Inspection Registration: Register for inspection at agencies such as the General Department of Standards, Metrology and Quality or designated inspection organizations. Provide the necessary documents and technical details for the inspection.
Inspection Process:
- Submit Quality Inspection Application: Register for inspection through the National Single Window portal, providing the relevant documents.
- Actual Inspection: Inspection agencies will conduct checks to ensure the machine meets technical and safety standards.
- Certification Issuance: After inspection, the certification body will issue a quality certificate if the machine meets the requirements.
6. Customs Procedure Process
Steps to Follow:
- Prepare Documentation: Review and prepare all necessary documents for submission to customs authorities.
- Customs Declaration: Submit the customs declaration and related documents to the competent customs authority.
- Tax Payment: Make the necessary tax payments as per regulations. Ensure that all taxes are paid correctly to avoid delays.
- Quality Inspection: If quality inspection is required, provide the documents and await the inspection results.
- Receive Goods and Clear Customs: After completing all steps and paying the taxes, receive the goods and proceed with customs clearance to put the machine into use.
7. Relevant Legal Documents
- Customs Law 2014 (Law No. 54/2014/QH13): Regulates the rights and obligations of organizations and individuals involved in export and import activities.
- Decree 08/2015/ND-CP: Detailed regulations on the implementation of the Customs Law, guiding customs procedures and processes.
- Circular 39/2018/TT-BTC: Provides guidance on customs declaration and tax management for import and export goods.
- Decree 74/2018/ND-CP: Regulations on quality inspection of imported goods, including procedures and requirements.
- Decision 18/2019/QD-TTg: Regulations on the import of used machinery and equipment, if the packaging machine is used.
8. Important Notes
- Used Machinery: If the food packaging machine is used, comply with Decision 18/2019/QD-TTg. Ensure the machine meets the required quality and condition standards before import.
- Food Safety Standards: Ensure the machine meets food safety standards as required by the Ministry of Health and other relevant authorities.
Conclusion
Importing food packaging machines requires thorough preparation and compliance with legal and customs regulations. To ensure a smooth import process, businesses should consult relevant legal documents, prepare complete documentation, and follow the quality inspection procedures as required.
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