Procedures for importing electronic scales

Posted on: 03/12/2024

JIT would like to introduce the procedures for importing electronic scales, HS codes, import taxes, VAT and import policies for electronic scales.

1. Electronic scale import policy

The following are the current policies applicable to the import of electronic scales to Vietnam:

Official dispatch No. 2538/GSQL-GQ1 regulating the import of electronic scales for medical use.
Circular No. 23/2013/TT-BKHCN dated September 26, 2013. Regulations on measurement for group 2 measuring instruments.
Official dispatch No. 2177/TD-Đl guiding the implementation of Circular No. 23/2013/TT-BKHCN.
Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.
Decision No. 2284/QD-BKHCN dated August 15, 2018. on the HS code table for measuring devices in group 2.
Decree No. 43/2017/ND-CP dated April 14, 2017.
Decree No. 69/2018/ND-CP dated May 15, 2018.
Decree 128/2020/ND-CP dated October 19, 2020.

According to the above legal documents, electronic scales are not on the list of prohibited imports into Vietnam. However, when importing this item, businesses need to pay attention to the following:

Electronic scales must be inspected for quality upon import in accordance with the regulations of policies in Vietnam.
Used electronic scales can only be imported into Vietnam when their lifespan is less than 10 years.

2. HS code and import tax of electronic scales

HS code of electronic scales

Determining the correct HS code is very important because it will affect the calculation of the import tax to be paid and the entire import documents. The HS code of electronic scales belongs to chapter 84, group 8423.

HS code	Description
	Electronic scales for household use
84231010	HS code of electronic scale used to weigh people or for household use
84232010	HS code for electronic conveyor scale
84233010	HS code of electronic scale with fixed weight used for packing materials with predetermined weight into bags or containers
84238110	Mã hs cân điện tử khác có trọng lượng cân tối đa không quá 30kgs
	Electronic scale can weigh more than 30kgs
84238231	HS code of electronic scale with capacity from 30kgs to 1000kgs, used to weigh motor vehicles
84238232	HS code of electronic scale with capacity from 30kgs to 1000kgs of other types
84238241	HS code for electronic scales with the ability to weigh from 1000kgs to 5000kgs, used to weigh motor vehicles
84238242	HS code for electronic scales with the ability to weigh from 1000kgs to 5000kgs, other types
84238910	HS code for other types of electronic scales

According to the import-export tax schedule, the HS code of electronic scales is classified into group 8423. Preferential import tax of electronic scales is from 0% - 20%, VAT is 10%.

Import tax of electronic scales

The import tax rate will be determined based on the HS code of the goods.

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

Based on the import-export tax schedule, it can be seen that:

Preferential import tax: 0%-20%
Value added tax: 8%
Special preferential import tax with form D (from Southeast Asian countries): 0%
Special preferential import tax with form E (from China): 0%

3. Electronic scale import dossier

Based on Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by 39/2018/TT-BTC dated April 20, 2018. The import dossier includes:

Customs declaration
Commercial contract (contract)
Packing list
Commercial invoice (Invoice)
Certificate of origin (C/O) (If any)
Bill of lading
Quality inspection records
Other documents (If any)

can1

4. Electronic scale import process

Enterprises find suppliers of goods. There are many countries for enterprises to choose as suppliers, such as India, China, Japan, Korea, Thailand, etc.

After the enterprise has found a partner and signed a contract, it is necessary to prepare some procedures as required to import electronic scales to Vietnam. The import process takes place in the following steps:

Step 1: Declare customs declaration

Enterprises declare customs declarations on the electronic information portal. The declaration information must be based on the existing import dossier and wait for the classification result.

Step 2: Register for quality inspection of electronic scales

Enterprises register for quality inspection of imported electronic scales, this item is under Directorate for Standards, Metrology and Quality.

can2

Step 3: Open customs declaration

Enterprises bring the import dossier along with the classified declaration to submit to the customs branch. Customs officers will check the dossier and return the classification result.

Depending on the results of the goods classification, the enterprise will continue to process:

Goods in the green channel: Will be cleared immediately.
Goods in the yellow channel: Customs officers will re-check the detailed documents and not check the actual goods.
Goods in the red channel: Customs officers will re-check the detailed documents and check the actual goods.

The quality inspection process will take place in parallel with the goods import process.

Step 4: Customs clearance

After re-checking the goods documents, if there are no problems, the declaration will be cleared. The enterprise proceeds to pay taxes to customs for the goods to be cleared.

Step 5: Receive the goods and transport them to the warehouse to prepare for distribution to the market.

5. Notes when importing electronic scales

Enterprises need to pay taxes when importing goods, the types of taxes and percentages have been clearly specified for each type of goods. Enterprises can refer to the import-export tax table. Goods are only cleared when the enterprise has fulfilled its tax obligations.

Each type of goods will have a different corresponding HS code, so enterprises need to determine the correct HS code of the goods to complete the correct procedures. At the same time, avoid being fined for applying the wrong HS code.

Normal import tax will be very high, so businesses should request a certificate of origin (C/O) from the exporter to enjoy special preferential import tax rates.

Electronic scales as well as other imported goods need to have product labels.

All import documents must be prepared accurately and completely, avoiding additional cases that will take time and may cost a lot of money for storage and 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.