
1. Policy on importing infusion pumps
Procedures for importing infusion pumps. Regulated in the following legal documents:
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Circular 26/2015/TT-BTC dated February 27, 2015;
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Circular 39/2016/TT-BYT dated October 28, 2016;
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Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018;
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Circular 14/2018/TT-BYT dated May 15, 2018;
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Official Letter 4658/BYT-TB-CT dated August 12, 2019;
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Decree 98/2021/ND-CP dated November 8, 2021;
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Circular guiding /2021/TT-BYT dated /12/2021. Guidance on the implementation of Decree 98/2021/ND-CP;
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Decree No. 43/2017/ND-CP dated April 14, 2017;
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Decree 128/2020/ND-CP dated October 19, 2020;
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Document 43/2021/TT-BTC dated June 11, 2021;
According to the above documents, infusion pumps are not on the list of prohibited import goods. When importing this item, the following points must be noted:
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Infusion pumps must be declared as medical equipment classification to be imported.
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When importing infusion pumps, the goods must be labeled according to 43/2017/ND-CP;
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Determine the correct HS code to determine the correct tax and avoid fines;
In addition to the above legal documents, there are many other regulations. Issued over time, so please contact the hotline or hotmail for advice.
2. HS code for infusion pumps
HS code is a series of codes used for all goods worldwide. Between different countries in the world, only the tail number is different. Therefore, the first 6 numbers of the HS code worldwide for an item are the same. Here, Just In Time would like to introduce to you the HS code for infusion pumps according to the table below:
HS Code |
Description |
90183900 |
HS code for infusion pump |
According to the import and export tax schedule, the HS code of the infusion pump is 90183190, the preferential import tax is 5%. The infusion pump belongs to the group of goods entitled to 5% VAT (subjects not subject to value added tax according to Circular 26/2015/TT-BTC dated February 27, 2015).
Determining the correct HS code is very important when carrying out import procedures for infusion pumps. Determining the wrong HS code will bring certain risks to you such as:
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Being fined for declaring the wrong HS code according to Decree 128/2020/ND-CP;
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In case of import tax, you will face a penalty of at least 2,000,000 VND and the highest is a penalty of 3 times the tax amount.
To learn more about the special preferential tax for the type of infusion pump you import. Please contact our hotline or hotmail for advice.
3. Import tax on infusion pumps
Import tax is an obligation that the importer must fulfill when carrying out procedures for importing infusion pumps. Tax obligations are mandatory and goods are only cleared through customs when tax obligations have been fulfilled. There are two types of import tax: VAT and import tax. Import tax depends on the HS code of the selected goods. The method for calculating tax when carrying out procedures for importing infusion pumps is as follows:
Import tax is determined according to the HS code, import tax is calculated according to the formula:
Import tax = CIF value x % tax rate
Import VAT is determined according to the formula:
Value added tax = (CIF value + Import tax) x % VAT rate.
According to the above formula, it can be seen that the import tax on infusion pumps depends on the applied tax rate. The tax rate of infusion pumps depends on whether the order has a certificate of origin or not. If there is a certificate of origin (℅), a special preferential tax rate can be applied.
4. Labeling imported goods
Labeling imported goods is not a new regulation. However, since Decree 128/2020/ND-CP was issued, the labeling of imported goods has been more closely monitored. Labeling goods aims to help administrative agencies manage goods, identify the origin and the unit responsible for the goods. Therefore, labeling goods is one of the indispensable steps when carrying out procedures for importing infusion pumps.
4.1 Label content
In addition to labeling, the content of the label is also very important. The content of the label of the goods is regulated in Decree No. 43/2017/ND-CP. For infusion pumps, the content of a complete label includes the following information:
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Information of the exporter (address, company name);
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Importer information (address, company name);
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Goods name and goods information;
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Goods origin;
These are the basic label contents that need to be affixed to the goods. The information shown must be in English or other languages that must be translated. When carrying out import procedures for infusion pumps, if a red line is encountered, customs inspection will pay close attention to the label content above.
4.2 Labeling position on goods
Affixing labels on goods is necessary, however, affixing them in the correct position is more important. When importing, the product label needs to be affixed to the surfaces of the package such as: On cartons, on wooden crates, on product packaging. Or anywhere that is convenient to check and easy to see. Labeling in the correct position will help save time for inspection when carrying out import procedures for infusion pumps of all kinds.
For retail goods on the market, it is necessary to show more information. Such as manufacturer, quantity of goods, technical specifications, production date, safety warnings.
4.3 Risks encountered when not labeling
Labeling on goods is caught according to the provisions of law. If the goods are not labeled when imported or the content of the goods label is incorrect. The importer must face the following risks:
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Be fined according to regulations, the penalty level is specified in Article 22 of Decree 128/2020/ND-CP;
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Not entitled to special preferential import tax because the certificate of origin will be rejected;
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Goods are easily lost or damaged due to the lack of warning labels for loading, unloading and transportation;
With the above risks, we recommend that you label the goods when doing the procedures for importing infusion pumps. If you do not fully understand the regulations on goods labels. Please contact the hotline or hotmail for advice.
5. Procedures for declaring imported infusion pumps
Documents and procedures for declaring the classification of medical devices in general. Classification of infusion pumps in particular and other items in general. Specific procedures in Decree 98/2021/ND-CP and Circular 39/2016/TT-BYT. Currently, the declaration of medical device classification is carried out on the electronic system of the Ministry of Health: https://dmec.moh.gov.vn.
Documents and procedures for declaring the classification of medical devices, depending on the group of medical devices that need to be declared: Type A, B, C, D. Regarding the registration dossier for declaring the classification of medical devices, please contact our hotline or hotmail for advice. For infusion pumps, they are classified as type C. The registration process for classification includes the following 2 steps:
Step 1: Submit the application via the electronic information portal
Before putting medical equipment of type A, B into circulation on the market, the establishment announcing the applicable standards is responsible for submitting the declaration dossier to the Department of Health where the business headquarters is located.
Step 2: Receive feedback information, supplement and complete the dossier
Upon receiving the dossier (including documents confirming payment of fees according to regulations of the Ministry of Finance), the Department of Health in the area where the medical equipment business is located. Publish the number of the applicable standards declaration for medical equipment of type A, B publicly on the Electronic Information Portal on medical equipment management and the dossier announcing the applicable standards. If you have not yet determined the process or do not know about the cost. Please contact our hotline or hotmail for advice.
6. Import dossier for infusion pumps
The dossier for import procedures for infusion pumps in particular, and for import procedures for other goods in general. Stipulated in Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.
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Customs declaration;
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Sale contract;
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Commercial invoice;
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Bill of lading;
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Packing list;
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Certificate of origin (if any);
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Medical equipment declaration dossier;
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Catalog (if any), and other documents if required by customs;
Above are all the documents used for customs clearance procedures for infusion pumps. The most important are the customs declaration, commercial invoice, bill of lading, and medical equipment declaration dossier. Other documents will be supplemented if requested by the Customs authority.
Preparing documents before carrying out procedures for importing infusion pumps is extremely important. For original documents such as: Bill of lading, certificate of origin, the importer must request the seller to send them by express delivery in advance. Avoid waiting for documents, which can lead to container storage and storage of goods. If you do not fully understand the documents listed above, you can contact our hotline or hotmail for advice.
7. Procedures for importing infusion pumps
The procedures for importing infusion pumps are the same as many other items. They are very specifically regulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018. We summarize the steps briefly so that you can visualize the whole picture.
Step 1: Make a declaration of medical equipment classification
Details on making a declaration of medical equipment classification for infusion pumps. We have a separate article at the link described above, you can go back to read it again.
Step 2. Declare customs declaration
After having all the import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, medical equipment classification results, notification of arrival of goods and determining the HS code of the infusion pump. Then you can enter the declaration information into the customs system via the software.
Declaring customs declaration on customs software. Requires the importer to have knowledge about entering data into the software. You should not arbitrarily declare customs declaration when you do not fully understand this work. Arbitrary declaration can easily cause points that cannot be corrected on the customs declaration. At that time, it will cost a lot of money and time to fix.
Within 30 days from the date of arrival of the goods at the port, the customs declarant must make a customs declaration. If this deadline is exceeded, the importer will face a penalty fee from the customs.
Step 3. Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration classification, print the declaration and bring the import documents to the customs branch to open the declaration. Depending on the green, yellow, or red classification, perform the steps to open the declaration.
The declaration must be opened as soon as possible, no later than 15 days from the date of declaration. The declarant must bring the documents to the customs branch to open the customs declaration. After 15 days, the declaration will be canceled and you will face a penalty fee from the customs.
Step 4. Clear the goods
After checking the documents, if there are no questions, the customs officer will accept the declaration. You can now pay import tax on the customs declaration to clear the goods.
In some cases, the declaration will be released to bring the goods to the warehouse for storage first. After completing the documents, the customs will proceed to clear the customs declaration. When the declaration has not been cleared, it is necessary to carry out the procedures for the declaration to be cleared. If it is overdue, you will face a penalty fee and it will take a lot of time.
Step 5. Bring the goods back for storage and use
For the customs declaration, proceed to the declaration liquidation step and do the necessary procedures to bring the goods back to the warehouse. To be able to receive the goods conveniently, you need to fully prepare the release order, means of transport and goods accepted to pass through the surveillance area.
Above is the procedure for the steps to import infusion pumps. If you do not understand the steps, please contact us via hotline or hotmail for advice.
8. Notes when importing infusion pumps
When carrying out procedures for importing infusion pumps, you need to note the following:
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Import tax is an obligation to fulfill with the state;
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VAT on infusion pumps is 5%;
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When importing infusion pumps, the goods must be labeled according to 43/2017/ND-CP;
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Correctly identify the HS code to determine the correct tax and avoid fines;
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Procedures for declaring the classification of medical equipment should be carried out before importing. Avoid the situation where the goods arrive and then are processed, which will lead to storage;
If you have difficulty with customs procedures, you can choose Just In Time as your companion.
Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.
JUST IN TIME JOINT STOCK COMPANY
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