1. Pans of all kinds import policy
The policy on carrying out procedures for importing pans that do not operate with electricity is specified in the following legal documents.
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Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
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Decree 69/2018/ND-CP dated 15/05/2018;
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Decree No. 15/2018/ND-CP dated 02/02/2018;
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Decision No. 2711/QD-BKHCN dated 30/12/2022;
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Circular 28/2021/TT-BYT dated 20/12/2021;
According to the above legal documents, you can see that the new pan item is not on the list of goods prohibited from import and export. However, when importing pans into Vietnam, it is necessary to pay attention to the following points:
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Electric pans must be inspected for quality when imported;
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It is not necessary to do food safety for pans with materials other than plastic and rubber according to Circular 28/2021/TT-BYT;
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When importing, it is necessary to have goods labels and origin labels of goods;
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Used goods banned from import;
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Determine the correct HS code so that the correct import tax can be applied;
Above are the provisions of the law on the process of carrying out procedures for importing pans of all kinds. If you do not understand the above regulations, please contact the hotline or hotmail for advice.
2. HS code for pans of all kinds
Determining the HS code is the most important step when carrying out procedures for importing pans of all kinds. Identifying the HS code will determine the import tax, VAT and import policy. To determine the correct hs code of the pan, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.
2.1 HS codes for pans of all kinds
The hs code (Harmonized System) is a series of codes used for all goods around the world. Between different countries in the world, only the tail number is different. Therefore, the first 6 digits of the hs code around the world for an item are the same. Here, Just In Time would like to share with you the table of hs codes.
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HS Code
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Description
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69120000
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Porcelain frying pan
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70139900
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Glass Pan
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73239310
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Stainless steel frying pan (stainless steel)
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73239400
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Cast iron
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73239910
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Glazed pans
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73239990
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Other metal pans
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76151010
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Aluminum pan (uncoated, non-stick)
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76151090
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Other aluminum pans, including non-stick coating
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85166010
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Electric frying pan
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85166090
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Other type electric frying pan
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2.2 Risks of applying the wrong hs code
Determining the correct HS code is very important when carrying out procedures for importing pans of all kinds. Identifying the wrong hs code will bring certain risks to you such as:
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Delay in customs procedures: Incorrect declaration of HS codes can lead to delays in customs procedures, as it takes time to check and verify accurate information about the type of goods;
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Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
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Delayed delivery: If the goods are found to have declared the wrong HS code, the customs authority may request correction or clarification of information. This can lead to delays in the delivery process and affect the production and business cycle of the business;
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In case of incurring import tax, they will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount;
To accurately identify the hs code for a specific type of pan. Please contact the hotline or hotmail for advice.
3. Import tax on pans of all kinds
The import tax of the goods depends on the hs code of the item. Each hs code has a specific tax rate. Here, Just In Time would like to introduce how to calculate import tax and notes when determining taxes on pan products.
3.1 How to calculate pan import tax
The import tax on the pan is calculated according to the formula like other items. There are two types of import tax on this item, namely import tax and import VAT.
Import tax determined according to the import tax hs code 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.
The CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first border gate of the importing country. Import tax is the cost included in the cost of goods sold of an order. Therefore, you must check the correct HS code to get the best import tax code.
3.2 Notes when determining import tax
When determining the import tax of the pan, it is necessary to pay attention to the following points:
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For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, South Korea, Japan, Asean countries. It is necessary to note that the special preferential tax rate is usually 0%;
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To enjoy the preferential tax rate, a certificate of origin is required;
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The taxable value is the CIF value. For orders purchased under other conditions. When calculating import tax, the value must be converted into CIF value for import tax calculation;
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Import taxes will also be subject to VAT;
Those are the notes when calculating import taxes for pans. If you don't understand how to calculate taxes and the notes above. Please contact the hotline or hotmail for advice.
4. Labeling of 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 monitored more closely. Labeling of goods aims to help administrative agencies manage goods, determine the origin and unit responsible for goods. Therefore, labeling on goods is one of the indispensable stages when carrying out procedures for importing pans from different countries.
4.1 Label content
In addition to having to put a label, the label content is also very important. The content of labels of goods items is specified in Decree No. 43/2017/ND-CP. For pan items, the contents of a full label include the following information:
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Information of the exporter's family (address, company name);
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Information of the importer (address, company name);
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Name of goods and information of goods;
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Origin of goods;
Those are the basic label contents that need to be affixed to the goods. The information presented must be in English or other languages that must be translated. When carrying out procedures for importing pans, if you encounter a red channel, customs inspection will pay great attention to the content of the label above.
4.2 Labeling Placement on Goods
Labeling the goods is necessary, but it is more important to put them in the right place. When importing, goods labels need to be pasted on the surfaces of the package such as: On cartons, on wooden bales, on product packaging. Or any place as long as it is convenient to check and easy to see. Labeling in the right place will help save inspection time when carrying out procedures for importing pans of all kinds.
For retail goods on the market, it is necessary to show more information. Such as manufacturer, quantity of goods, specifications, date of manufacture, safety warnings.
4.3 Risks encountered when not labeling
Labeling goods is caught in accordance with the law. If the goods are not labeled when imported or the content of the goods label is wrong. The importer faces the following risks:
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Being fined according to regulations, the fine 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 absence of warning labels for loading, unloading and transportation;
With the above risks, we recommend that you put a label on the goods when checking in for the import of the pan. If you don't fully understand the regulations on labels. Please contact the hotline or hotmail for advice.
5. Pan import dossier
The dossier for importing pans in particular and other items in general. Stipulated in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018. The dossier for carrying out procedures for importing pans includes the following documents:
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Customs declaration;
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Commercial invoice;
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Bill of lading;
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Packing list;
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Sale contract;
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Dossier of registration for quality inspection for electric pans;
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Certificate of Origin (C/O) if any;
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Catalog (if any);
Above are all the documents in the dossier for carrying out procedures for importing electric pans. The following documents are the most important: Customs declaration, bill of lading, commercial invoice. For other documents, they will be provided upon request from the customs.
Certificate of origin is a document that is not required. However, this is a very important document for importers to enjoy preferential import tax rates. Therefore, the importer should negotiate and ask the seller to provide a certificate of origin. If you don't understand the documents for importing pans. Please contact the hotline or hotmail for advice.
6. Register for electric pan quality inspection
An electric frying pan is a type of pan that is operated by grid electricity. When carrying out import procedures, they must carry out quality inspection of imported goods. The following is the process of registering for quality inspection of imported goods.
Step 1: Register the dossier Registration
is the first step in the process of checking the quality of imported goods. The registration of quality inspection dossiers is conducted on the national single-window system. In order to register the dossier, it is necessary to declare the customs declaration first.
The registration dossier on the one-stop shop includes: Customs declaration information, Commercial invoice, Packing list, Sale contract, Bill of lading.
Step 2: Sample collection and sample
inspection Sampling can be done at the port or at the importer's warehouse. After taking the sample, the sample will be tested at the inspection center.
Step 3: Receive the results and push the results to the one-stop
system After the results are obtained from the inspection center according to QCVN 4:2009/BKHCN standards. Then the results can be uploaded to the national single-window system.
Above, are the quality inspection steps for electric pans. If you do not understand the registration process, please contact the hotline or hotmail for advice.
7. Process of procedures for importing pans
The process of importing pans as well as many other items. It is very specifically stipulated in Circular 38/2015/TT-BTC dated 25/3/2015 amending and supplementing 39/2018/TT-BTC dated 20/04/2018. We summarize the steps in a short description so that you can visualize the big picture.
Step 1. Declaration of customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, notification of arrival and identification of HS code. Then the declared information can be entered into the customs system via software.
The declaration of customs declarations on customs software. Importers are required to have an understanding of data entry into the software. Customs declarations should not be filed on your own when you are not familiar with the job. The self-declaration may be wrong in points that cannot be corrected on the customs declaration. At that time, it will take a lot of money and time to fix.
Within 30 days from the date of arrival of goods at the port, the customs declarant must make a customs declaration. If this time limit is exceeded, the importer must face a fine fee from the customs side.
This is the most important step in the process of importing pans. Enterprises that make false declarations will face fines on taxes and origins according to the customs law.
Step 2. Opening the customs declaration After
the customs declaration is completed, the customs system will return the results of the declaration channeling. If there is a flow of declarations, print out the declaration and bring the import dossier to the customs sub-department to open the declaration. Depending on the green, yellow and red channels, the steps to open the declaration are taken.
The opening of the declaration must be carried out as soon as possible, no later than 15 days from the date of declaration of the declaration. The declarant must bring the dossier to the Sub-department of Customs to open the customs declaration. Within more than 15 days, the declaration will be cancelled and you will face a penalty fee from customs.
Note: After having an official declaration, it is necessary to contact the Customs Sub-Department to carry out procedures for importing pans. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.
Step 3. Customs clearance of customs declaration After
checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import duties on the customs declaration to clear the goods.
In some cases, the declaration will be released to bring the goods to the warehouse for pre-storage. After completing the dossier, the customs will proceed to customs clearance of the customs declaration. When the declaration has not yet been cleared, it is necessary to carry out procedures for customs clearance. If you are past the deadline, you will face a penalty fee and it will take a lot of time.
Step 4. If the goods are brought to the warehouse for preservation and use
of the customs clearance declaration, the liquidation of the declaration and the necessary procedures shall be carried out to bring the goods to the warehouse. In order to be able to pick up your goods smoothly, you need to have a full release order, a means of transport and an accepted order for the goods to pass through the monitoring area.
Above are the four steps to carry out the procedure for importing pans. If you do not understand or have questions, please contact the hotline or hotmail for advice.
8. Notes when carrying out procedures for importing pans
When importing pans, you need to pay attention to the following points:
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Goods are only cleared when fulfilling tax obligations to the state;
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Used goods are prohibited from importing. If imported, it is in the form of waste, a license is required;
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For pans operated by electricity, quality inspection must be carried out;
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Import tax is an obligation that the importer must fulfill to the state;
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When importing, 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 being fined;
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Goods may only be consumed on the market when the declaration is cleared from customs;
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It is recommended to choose a reputable supplier, choose the right payment method to ensure safety;
If you have difficulties in customs clearance, you can choose Just In Time as a companion.
Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.
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