1. Preparation of Import Documentation
Required Documents:
- Sales Contract:
- Details: Includes information about the water flosser machine, quantity, value, delivery terms (Incoterms), and payment terms.
- Legal Basis: According to the Commercial Law and Decree 185/2013/ND-CP on handling administrative violations in commerce.
- Commercial Invoice:
- Details: Must include complete information about the goods, value, and delivery conditions.
- Legal Basis: According to Circular 39/2018/TT-BTC on invoices for goods sales and service provision.
- Packing List:
- Details: Lists information about quantity, size, weight, and packaging description.
- Legal Basis: According to Decree 08/2015/ND-CP on customs management.
- Bill of Lading/Air Waybill:
- Details: Certifies the transportation of goods from the exporting country to Vietnam.
- Legal Basis: According to Decree 69/2018/ND-CP on maritime transport.
- Certificate of Origin:
- Details: Certifies the origin of the water flosser machine.
- Legal Basis: According to Decree 31/2018/ND-CP on goods origin regulations.
- Technical Compliance Certificate:
- Details: For water flosser machines, it may require certification that meets Vietnamese technical standards and quality requirements.
- Legal Basis: According to Decree 107/2016/ND-CP on product and goods quality management.
- Safety Certificate:
- Details: If the water flosser is an electronic product, it needs a safety certificate from the relevant authority.
- Legal Basis: According to Decree 108/2008/ND-CP on product and goods quality management.
2. Customs Declaration
Declaration Process:
- Declare Goods Information:
- Details: Complete the customs declaration form with information such as HS code (Harmonized System code), product description, quantity, value, and country of origin.
- Legal Basis: According to Circular 39/2018/TT-BTC on implementation of certain provisions of the Customs Law.
- Electronic Customs System:
- Details: Use the VNACCS/VCIS system to submit documents and track declaration status.
- Legal Basis: According to Decree 08/2015/ND-CP on customs management.
- Submit Documents:
- Details: Submit documents through the electronic system or directly at the local customs office.
3. Inspection and Assessment
- Document Inspection:
- Details: Customs will inspect the documents for validity and completeness.
- Legal Basis: According to Decree 59/2018/ND-CP on detailed regulations for implementing the Customs Law.
- Goods Inspection:
- Details: Customs may require physical inspection of the goods to verify accuracy and compliance with technical requirements.
- Legal Basis: According to Decree 09/2018/ND-CP on inspection of imported goods quality.
4. Payment of Taxes and Fees
- Import Duty:
- Details: Calculate and pay import duties as required. The duty rate is determined based on the HS code of the water flosser.
- Legal Basis: According to the Export-Import Tax Law and Decree 122/2016/ND-CP on import duty rates.
- Other Fees:
- Details: May include customs clearance fees, storage fees, if applicable.
- Legal Basis: According to the regulations of the customs office and related legal documents.
5. Receipt of Goods and Completion of Procedures
- Receive Customs Clearance Documents:
- Details: After completing the payment of taxes and fees, receive customs clearance documents from the customs office.
- Legal Basis: According to Decree 59/2018/ND-CP on detailed regulations for implementing the Customs Law.
- Receive Goods:
- Details: Based on the customs clearance documents, you can collect the goods from the port or warehouse.
6. Product Registration and Compliance
- Product Registration:
- Details: If required, register the product with relevant authorities such as the Ministry of Industry and Trade or certification bodies.
- Legal Basis: According to Decree 108/2008/ND-CP on product and goods quality management.
- Compliance with Regulations:
- Details: Ensure that the product complies with all relevant Vietnamese regulations and technical standards.
- Legal Basis: According to the Product and Goods Quality Law and relevant technical standards.
Relevant Legal Documents
- Customs Law (Law No. 54/2014/QH13)
- Decree 08/2015/ND-CP on customs management
- Circular 39/2018/TT-BTC on invoices
- Decree 107/2016/ND-CP on product and goods quality management
- Decree 59/2018/ND-CP on detailed regulations for implementing the Customs Law
For additional information or support, you may contact the local customs office or professional tax and customs consulting services.
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