Procedures for Importing Roller Skates

Procedures for Importing Roller Skates into Vietnam

1. Determine the HS Code for Roller Skates

The HS code (Harmonized System) plays a crucial role in determining tariffs and relevant regulations for goods. The HS code for roller skates may fall under Chapter 95 – “Toys, Games, and Sports Equipment”. Specifically, a reference HS code includes:

• 9506.70.10: Roller skates and parts thereof.

To ensure the correct application of tariff rates and compliance with regulations, businesses should verify the exact HS code through the General Department of Vietnam Customs or consult an expert on HS codes.

2. Import Policies for Roller Skates

Roller skates are not listed among prohibited or conditionally restricted goods for import. Therefore, no special import license or inspection is required for these goods. However, businesses should pay attention to the legal documents governing imports, such as:

• Decree 69/2018/ND-CP, which provides detailed regulations of the Law on Foreign Trade Management on the list of prohibited, restricted, and controlled goods for import and export.
• Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC, which guide customs procedures, customs supervision, inspection, and import-export tax regulations.

3. Taxes Applicable to the Import of Roller Skates

When importing roller skates, businesses must pay the following taxes:

• Import Duty: The preferential import duty rate for roller skates depends on the HS code and the country of origin.
  • If the goods are imported from countries that have free trade agreements (FTAs) with Vietnam (such as ASEAN, EVFTA, CPTPP), a preferential tariff rate can apply if a Certificate of Origin (C/O) is provided.
• VAT (Value-Added Tax): Roller skates are subject to a VAT of 10%.
• Anti-dumping or other applicable taxes (if any): In some cases, Vietnam may impose anti-dumping duties or environmental protection taxes on certain products from specific countries.

4. Customs Documentation for Importing Roller Skates

The required customs documents for importing roller skates include the following:

1. Customs Declaration: Businesses must submit their customs declaration via the VNACCS/VCIS electronic system.
2. Commercial Invoice: This document outlines the transaction details between the seller and buyer, including product descriptions, prices, and delivery terms.
3. Bill of Lading (B/L): A document that confirms the transportation of goods from the exporting country to Vietnam.
4. Packing List: A detailed list of the quantity, weight, and description of the goods.
5. Certificate of Origin (C/O): A document proving the origin of the goods if preferential tariffs are to be applied under an FTA.
6. Sales Contract: An agreement between the buyer and seller detailing the terms of the transaction, including delivery conditions and payment terms.
7. Quality Inspection Certificate (if required): In certain cases, goods may need to meet quality inspection standards.
8. Import License (if applicable): For certain goods under specific management, an import license must be obtained before the goods arrive in Vietnam.

5. Customs Clearance Procedure

Once the documentation is prepared, the process of customs clearance includes the following steps:

1. Customs Declaration:
   • The business submits its customs declaration via the VNACCS system.
   • After the declaration is submitted, the system will assign the shipment a customs channel: green channel (no inspection), yellow channel (document inspection), or red channel (physical inspection of the goods).
2. Tax Payment:
   • The business pays the applicable import duties and VAT based on the customs declaration.
3. Inspection and Clearance:
   • If the declaration is assigned to the yellow or red channel, the business must provide additional documentation or undergo a physical inspection at the port/warehouse.
   • Once the inspection and tax payments are complete, the goods will be cleared for release.
4. Receiving the Goods:
   • After completing customs clearance, the business can proceed to collect the goods from the port or bonded warehouse.

6. Labeling and Safety Standards

Imported roller skates must comply with Vietnam’s labeling regulations and product safety standards:

• Decree 43/2017/ND-CP on labeling of goods: Imported roller skates must be clearly labeled, showing details such as the product name, origin, specifications, and usage instructions in Vietnamese.
• Quality Standards: Although roller skates are not subject to mandatory quality inspections before customs clearance, businesses must ensure the products meet international safety standards and Vietnamese technical regulations.

7. Relevant Legal Regulations

• Customs Law No. 54/2014/QH13: Governs customs procedures, customs supervision, inspection, and customs control over imported and exported goods.
• Law on Foreign Trade Management No. 05/2017/QH14: Governs foreign trade activities, including import and export management measures.
• Decree 69/2018/ND-CP: Provides detailed regulations on the implementation of the Law on Foreign Trade Management, including the list of prohibited, restricted, and controlled goods for import and export.
• Circular 39/2018/TT-BTC: Provides detailed guidance on customs procedures, customs supervision, inspection, and import-export taxes.

8. Important Considerations

• Review the Sales Contract: Ensure the contract clearly specifies delivery terms (Incoterms), prices, and payment methods to avoid disputes.
• Certificate of Origin: If importing from countries that have FTAs with Vietnam, businesses should provide a C/O to enjoy preferential import duty rates.
• Product Quality and Safety: Businesses should request the manufacturer to provide international safety certifications to ensure the products are safe for consumers and meet technical standards when distributed in Vietnam.

9. Conclusion

The importation of roller skates into Vietnam requires businesses to follow standard customs procedures, accurately determine the HS code, and fulfill tax obligations. However, businesses should also ensure the quality of the products and comply with Vietnam’s labeling regulations when importing and distributing roller skates in the domestic market.