Detailed and Professional Guide on Import Procedures for Poultry Feather Plucking Machines with Legal Regulations for Enterprises
I. Determining HS Code and Taxes for Importing Poultry Feather Plucking Machines
1. Determining HS Code
The HS Code (Harmonized System Code) is an international classification code for goods, helping to determine import taxes and related regulations.
- For poultry feather plucking machines, the applicable HS Code is usually 84385000: Machinery used for processing meat, poultry, and fish.
Note: Enterprises need to further verify to ensure the HS Code is accurate based on the product’s description and technical specifications.
Legal Basis:
- Circular No. 65/2017/TT-BTC on the List of Goods for Export and Import in Vietnam.
2. Types of Taxes When Importing
Enterprises must pay the following main types of taxes when importing poultry feather plucking machines:
- Import Duty:
- The import duty rate will be determined based on the HS Code of the product.
- If the goods are imported from countries with Free Trade Agreements (FTA) with Vietnam, enterprises may benefit from preferential import duty rates, usually ranging from 0% to 30%. To benefit from this preferential rate, a Certificate of Origin (C/O) from the exporting country is required, such as C/O Form D (ASEAN) or C/O Form AK (South Korea).
- Value Added Tax (VAT):
- The VAT rate for imported machinery and equipment is usually 10%. VAT is calculated on the total CIF value (Cost, Insurance, Freight) – including the price of the goods, transportation costs, and insurance.
Legal Basis:
- Law on Export and Import Duties No. 107/2016/QH13.
- Circular No. 38/2015/TT-BTC on customs procedures.
3. Certificate of Origin (C/O)
The C/O is a necessary document to prove the origin of goods and helps to benefit from tariff concessions under free trade agreements.
Common types of C/O:
- C/O Form D: For goods from ASEAN countries.
- C/O Form AK: For goods from South Korea.
- C/O Form AJ: For goods from Japan.
Legal Basis:
- Decree No. 31/2018/ND-CP on detailed regulations on the management of foreign trade regarding the origin of goods.
II. Import Documentation for Poultry Feather Plucking Machines
To import poultry feather plucking machines, enterprises need to prepare a complete and accurate documentation package to ensure smooth customs clearance. Below are the necessary documents:
1. International Sales Contract
- The contract must clearly state the terms regarding quantity, value of goods, delivery conditions, payment methods, and other terms compliant with international law.
Legal Basis:
- Civil Code 2015 (Article 401 on commercial contracts).
2. Commercial Invoice
- A document issued by the seller reflecting the value of the goods and transaction details. The commercial invoice must include all relevant information regarding price, type of goods, delivery conditions, and payment methods.
3. Bill of Lading (B/L)
- Sea Bill of Lading or Air Waybill issued by the shipping company, used to prove ownership and transportation of goods from the exporting country to Vietnam.
4. Packing List
- Provides detailed information about how the goods are packed, quantity of packages, weight, dimensions, and other relevant information for the inspection and delivery process.
5. Certificate of Origin (C/O)
- To benefit from preferential import duty rates under FTAs, enterprises need to submit a valid C/O issued by the relevant authorities of the exporting country.
6. Quality Inspection Certificate (CQ)
- A certificate that verifies the quality of goods, usually issued by the manufacturer or an authorized inspection agency.
7. Customs Declaration Form
- Complete the customs declaration through the VNACCS/VCIS electronic customs system. After declaration, the system will automatically classify the declaration.
Legal Basis:
- Circular No. 38/2015/TT-BTC on customs procedures and customs supervision.
III. Customs Procedures and Inspection Classification
1. Electronic Customs Declaration
Enterprises must declare the customs declaration via the VNACCS/VCIS system, entering complete information about HS code, CIF value, type of goods, and related documents such as commercial invoice, bill of lading, packing list, etc.
2. Customs Declaration Classification
The customs system will automatically classify the declaration into three categories:
- Green Channel: Goods are immediately cleared without inspection of documents or physical goods.
- Yellow Channel: Document inspection only, without physical goods inspection.
- Red Channel: Inspection of both documents and physical goods.
3. Payment of Import Duties and VAT
Enterprises must pay the import duty and VAT after the customs declaration is approved. Once the tax obligations are fulfilled, the goods will be cleared, and the enterprise can receive the goods at the port or warehouse.
Legal Basis:
- Circular No. 39/2018/TT-BTC on customs inspection and supervision.
IV. Quality Inspection Regulations and Related Legal Requirements
1. Quality Inspection of Imported Goods
Some imported equipment may require quality inspection before being cleared. Enterprises need to submit quality inspection documents to the competent authorities, such as the General Department of Standards, Metrology and Quality or Provincial Departments of Science and Technology.
Legal Basis:
- Circular No. 27/2012/TT-BKHCN on quality inspection of imported goods.
2. Conformity Certification
- If the machinery and equipment fall under the category that requires conformity certification, enterprises need to process the conformity certification with the General Department of Standards, Metrology and Quality.
Legal Basis:
- Decision No. 3810/QD-BKHCN on the list of goods subject to mandatory quality inspection.
3. Food Safety Regulations
Since the poultry feather plucking machine is related to food processing, enterprises must comply with food safety regulations issued by the Ministry of Health.
Legal Basis:
- Food Safety Law No. 55/2010/QH12.
V. Relevant Authorities in the Import Process
1. General Department of Customs
- Responsible for inspecting and supervising goods, handling customs clearance procedures.
2. Ministry of Industry and Trade
- Manages regulations regarding the import of machinery and equipment.
3. Ministry of Science and Technology
- Responsible for quality inspection and issuing conformity certifications.
4. Ministry of Health (Food Safety Department)
- Manages issues related to food safety.
VI. Conclusion
To successfully import poultry feather plucking machines, enterprises need to follow all steps such as accurately determining the HS code, preparing complete import documentation, complying with quality inspection regulations, and ensuring full tax payment. By doing so, enterprises can ensure a smooth and compliant import process.
Note: Enterprises may consider using services from customs agents and logistics companies to assist with the import process if needed.