Leather Import Procedures
1. Introduction to Leather
Leather Import Procedures – Leather is a processed product made from animal skins, mainly used in the fashion industry, furniture manufacturing, and consumer goods production. There are various types of leather, including cowhide, goatskin, sheepskin, and pigskin. Importing leather plays an important role in supplying raw materials to domestic manufacturers, helping meet consumer demand and promoting economic development.
2. HS Codes for Leather
Each type of leather is classified under different HS codes, and accurately determining the HS code is crucial for calculating taxes and completing customs procedures. Below are some common HS codes for leather:
- 4104: Leather of bovine or equine animals, tanned.
- 4105: Leather of sheep or lambs, tanned.
- 4106: Leather of pigs, tanned.
- 4107: Other tanned leather.
2.1. How to Identify HS Codes
To accurately identify the HS code for a product, businesses can follow these steps:
- Consult the HS Code Directory: Businesses can visit the website of the Vietnam General Department of Customs to search for the correct HS code.
- Expert Consultation: Contact customs experts or use the consultation services of logistics companies to get specific guidance.
2.2. Impact of HS Codes
Incorrect identification of HS codes can result in the wrong tax rates being applied, affecting costs and customs clearance times. Therefore, businesses need to be very careful when choosing the correct HS code.
3. Legal Basis
3.1. Relevant Legal Regulations
The import of leather must comply with current legal regulations, including:
- Customs Law No. 54/2014/QH13: Provisions on customs procedures for imported and exported goods.
- Decree 69/2018/ND-CP: Regulations on foreign trade management.
- Circular 12/2018/TT-BCT: The list of imported and exported goods under specialized management.
- Veterinary Law No. 79/2015/QH13: Regulations on animal quarantine and animal products.
3.2. Animal Quarantine Regulations
For leather products derived from animals, quarantine is mandatory. Businesses need to prepare an Animal Health Certificate to ensure the product meets health safety requirements.
3.3. Product Quality Control Regulations
Imported leather products must comply with Vietnamese quality standards and international standards related to safety and health. Businesses need to provide a Certificate of Quality issued by competent authorities.
4. Leather Import Procedures
4.1. Step 1: Preparing Import Documents
4.1.1. Identifying the HS Code
Businesses need to accurately identify the HS code for the type of leather they plan to import.
4.1.2. Preparing Required Documents
The import dossier includes the following documents:
- Commercial contract: Clearly states information on prices, quantities, and product quality.
- Commercial invoice: Proves the value of goods and quantities.
- Packing list: Provides detailed information on goods, weight, and dimensions.
- Bill of lading: Confirms the transport of goods.
- Certificate of origin: Confirms the origin of goods.
- Animal Health Certificate: Required for products of animal origin.
4.2. Step 2: Applying for an Import License
Businesses must apply for an import license from the Ministry of Agriculture and Rural Development or other relevant authorities. The application dossier includes:
- Import license application form.
- Documents proving the origin of goods.
- Animal Health Certificate.
4.3. Step 3: Customs Declaration
4.3.1. Declaring Information
Use the VNACCS system to declare information about the goods, including:
- HS code details.
- Information about the exporter and importer.
- Goods details: quantity, value, type of goods.
4.3.2. Submitting Documents
The company submits all prepared documents to customs authorities. IPOLogistics assists businesses in this process to ensure the accuracy and completeness of documents.
4.4. Step 4: Goods Inspection
Customs authorities may request to inspect the goods. The inspection includes:
- Document inspection: Ensures all documents are valid and complete.
- Physical inspection: Customs checks the goods to confirm the declared information.
4.5. Step 5: Paying Taxes and Related Fees
4.5.1. Calculating Import Taxes
Businesses need to pay the following taxes:
- Import tax: Depending on the HS code, the tax rate may vary.
- Value-added tax (VAT): Typically 10% for imported goods.
4.5.2. Paying Taxes
Businesses can pay taxes through banks or other methods as regulated by customs authorities.
4.6. Step 6: Receiving Goods and Completing Import Procedures
4.6.1. Receiving Goods
Once taxes are paid, businesses can receive the goods at the port or warehouse.
4.6.2. Completing Import Procedures
Businesses must keep all relevant documents related to the import process for future inspection or auditing.
5. Product Quality Inspection Regulations
5.1. Quality Inspection
Imported leather products must comply with current quality standards. Businesses need to prepare:
- Product quality certificate: Issued by an authorized inspection body.
- On-site quality inspection: May be performed by customs or independent inspection organizations.
5.2. Other Regulations
In addition to quarantine and quality control regulations, businesses must also comply with environmental and labor safety regulations related to the import and use of leather.
6. Points to Consider When Importing Leather
- Necessary documentation: Ensure all required documents are prepared fully and accurately before importing.
- Customs clearance time: Clearance times may be extended due to inspection and quarantine processes, so businesses should plan time accordingly.
- Additional costs: Besides taxes and customs fees, businesses should also anticipate costs related to transportation and storage.
7. IPOLogistics Services for Leather Import
IPOLogistics offers various services to assist businesses in the leather import process, including:
- Import procedure consultation: Provides detailed information on processes and requirements.
- Customs services: Helps declare and complete customs procedures quickly and accurately.
- Goods transportation: Ensures goods are transported safely and on time.
This article provides a detailed overview of the leather import process, including legal regulations, procedures, and important considerations to help businesses execute effectively. If you need further information or have specific inquiries, please contact us for assistance.