Importing printing paper and cardboard

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Importing printing paperboard, A4 paper – To import printing paper, businesses need to clearly understand the processes, documents, customs procedures and what is the import tax rate? To clearly understand the Enterprise’s questions.

Learn about the concept and classification of printed paper products

Popular types of printing paper

Fort Paper: The most common type of paper, the most popular is A4 paper in photocopies. Quantity is usually 70-80-90g/m2… Fort paper has a rough surface, good ink adhesion, is used to make envelopes, invoices, books, school notebooks…
Bristol paper: Paper with a slightly glossy, smooth surface, moderately good ink adhesion, often used to print soap boxes, cosmetics, pharmaceuticals, brochures, business cards, flyers, posters, cards… Quantity: 230 – 350g/m2.
Ivory paper: This type of paper is similar to Bristol, but only one side is smooth, the other side is rough, usually located on the inside of the product (If the paper is used for food packaging, it must be inspected).
Couche paper: A type of paper that usually has a glossy, smooth, glossy surface, very eye-catching and bright printing. Used to print advertising leaflets, catalogs, posters, brochures… Quantity: 90-300g/m2. Besides, there is also  Couche Matt which is similar but does not reflect light, often used to print high-end magazines.
Duplex paper: Has a white and smooth surface similar to Bristol, the other side is usually dark like paper mache. Often used to print quite large product boxes, requiring stiffness. Certainly because the dosage is usually above 300g/m2.

HS code and import tax for printed paper products

Classification of HS codes
Pursuant to the List of Vietnam’s export and import goods issued together with Circular No. 156/2011/TT-BTC dated November 14, 2011, Circular No. 103/2015/TT-BTC dated July 1, 2015. Preferential import tariff schedule according to the list of taxable items issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013. And Circular No. 182/2015/TT-BTC dated November 16, 2015 of the BTC. The item “Printing paper” belongs to Chapter 48: Paper and cardboard; products made of pulp, paper or cardboard
Heading 4801: Newsprint, in rolls or sheets.
Heading 4802: Uncoated paper and paperboard, of a kind used for printing, writing or other graphic purposes. And unperforated card and tape paper, in rolls or rectangular (including square) sheets, of any size. Except for paper of heading 48.01 or 48.03; Hand-made paper and cardboard.
48025440  Of a kind used for writing, printing and other graphic purposes, in rolls of a width not exceeding 15 cm or in rectangular (including square) sheets with no side exceeding 36 cm in the unfolded state
48025590 Other

Tax rate on import of printing paper

When importing printing paper. Importers need to pay import tax and value added tax rates:
48025440 – with preferential import tax of 20%
48025590 –  with preferential import tax of 5%
Value Added Tax (VAT) (according to Circular 129/2008/TT-BTC dated December 26, 2008 of the BTC.). Of 2 HS codes 48025440 and 48025590 is 10%

Legal basis and legal regulations

Legal grounds

Decree 69/2018/ND-CP dated May 15, 2018 of the Government, the import of printing paper does not require a license or import conditions. Therefore, the company can carry out import procedures for goods according to regulations.
Pursuant to Decree No. 125/2017/ND-CP dated November 16, 2017 of the Government on Export Tariffs and Preferential Import Tariffs. List of goods and absolute and mixed tax rates. Import tax outside the tariff quota to determine preferential import tax rates according to the corresponding classified HS.
Circular No. 49/2010/TT-BTC dated April 12, 2010 of the BTC. Guidance on classifying and applying tax rates to exported and imported goods
Circular 39/2018/TT-BTC dated April 20, 2018 of the BTC amending and supplementing a number of articles. In Circular No. 38/2015/TT-BTC dated March 25, 2015 of the BTC Regulations on customs procedures. Customs inspection and supervision; Export tax, import tax and tax administration for exported and imported goods are issued by the Minister of Finance

Import procedures

Customs documents for importing printing paper will follow Clause 5, Article 1 of Circular 39/2018/TT-BTC.
The item is not on the list of specialized management goods and the list of plant quarantine according to Circular 15/2018/TT-BNNPTNT, so businesses carry out normal import procedures.

The basic dossier set includes:

Import customs declaration
Commercial Invoice (commercial invoice)
Bill of Lading
CO if available
Other documents (if any)
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