Procedures for importing dental sealants

1. Dental sealants import policy

The process of procedures for importing dental sealants. Stipulated in the following legal documents:

• Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Circular 14/2018/TT-BYT dated 15/05/2018;
• Official Letter 4658/BYT-TB-CT dated 12/08/2019;
• Guiding Circular /2021/TT-BYT dated /12/2021. Guiding the implementation of Decree 98/2021/ND-CP;
• Decree No. 43/2017/ND-CP dated 14/4/2017;
• Decree 128/2020/ND-CP dated 19/10/2020;

According to the above documents, dental sealants are not on the list of goods banned from import. When importing this item, it is necessary to pay attention to the following points:

• Dental sealants must classify medical devices;
• When importing dental sealants, goods must be labeled according to 43/2017/ND-CP;
• Determine the correct HS code to determine the correct tax and avoid being fined;

In addition, when importing medical equipment, the enterprise must be an enterprise registered to trade in medical equipment. Not all businesses can import dental sealants.

Above is the entire document regulating the procedure for importing Dental sealants, if you do not fully understand the above documents. Please contact our hotline or hotmail for advice.

2. Dental sealant hs code

The hs code is a series of codes that are common to all goods around the world. Between different countries in the world, there is only a difference in the number of tails. Therefore, the first 6 digits of the worldwide hs code for an item are the same. Here, Door to Door Viet would like to introduce to you the hs code of dental sealant according to the table below:

According to the table above, the HS code of the sealant is: 3006.40.10. According to this HS code, the preferential import tax rate is 0%. Dental sealants belong to the group of goods entitled to 5% VAT (subjects not subject to VAT as prescribed in Circular 26/2015/TT-BTC dated 27/02/2015).

Determining the correct HS code is very important when carrying out procedures for importing dental sealants. Identifying the wrong hs code will bring certain risks to you such as:

• Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
• 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 know more about the special tax incentives for the type of sealant you import. Please contact our hotline or hotmail for advice.

3. Import tax on Dental sealants

Import tax is an obligation that the importer must fulfill when carrying out procedures for importing Dental sealants. Tax obligations are mandatory and goods are only cleared when the tax obligation has been fulfilled. There are two types of import taxes, namely VAT and import tax. Import duties depend on the hs code of the selected goods. The tax calculation method when carrying out procedures for importing dental sealant is as follows:

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 rate

According to the above formula, it can be seen that the import tax on dental sealants belongs to the imposed tax rate. The tax rate of toothpaste depends on whether the order has a certificate of origin or not. If there is a certificate of origin (c/o), a special preferential tax rate may be applied.

The import tax rate of dental sealant is 0% and VAT is 5%. Thus, the import tax on dental sealants is only VAT. In order to be able to apply the VAT rate of 5%, it is necessary to make a declaration of medical equipment.

4. Dossier for import of dental sealant

A set of dossiers for carrying out procedures for importing Dental sealants in particular, carrying out procedures for importing 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.

• Customs declaration;
• Sale contract;
• Commercial invoice;
• Packing list;
• Bill of lading;
• Certificate of origin (if any);
• Dossier of announcement of medical equipment;
• Catalog (if any), and other documents if required by customs;

Above are all documents used for customs clearance procedures for Dental sealants. The most important are customs declarations, commercial invoices, bills of lading, and medical device declaration documents. Other documents will be supplemented if requested by the customs office.

Preparing documents before importing Dental sealants is extremely important. For original documents such as bills of lading, certificates of origin, the importer must ask the seller to courier in advance. Avoid waiting for documents, which can lead to container storage and cargo storage.

If you do not fully understand the documents listed above, you can contact our hotline or hotmail for advice.

5. Dental sealant announcement process

Dossiers and procedures for announcing the classification of medical devices in general. Classification of fillings in particular and other items in general. The specific process is specified in Decree 98/2021/ND-CP and Circular 39/2016/TT-BYT.

Currently, the publication of the classification of medical devices is carried out on the electronic system of the Ministry of Health: https://dmec.moh.gov.vn.

Dossiers and procedures for announcing the classification of medical devices, depending on the group of medical devices to be announced: Categories A, B, C, D. Regarding the dossier of registration for the publication of classification of medical devices, please contact our hotline or hotmail for advice.

For dental sealants, they are classified as category A. The process to register for classification includes the following 2 steps:

Step 1: Submit the dossier via the web
portal Before putting medical devices of class A and B on the market, the establishment announcing the applicable standards is responsible for submitting the announcement dossier to the Department of Health of the locality where the business is located.

Step 2: Receive feedback and supplement to complete the dossier
Upon receipt of the dossier (including the papers certifying that the fee has been paid as prescribed by the Ministry of Finance), the Department of Health in the locality where the medical device business establishment is located shall post the Announcement Number of standards applicable to medical devices of class A, B publicize on the web portal on management of medical devices and dossiers of announcement of applied standards

6. Dental sealants import process

The process of importing dental sealants 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: Announce the classification of medical
devices Details to announce the classification of medical devices for Dental sealants. We have our own article according to the link described above, you can go back to read it again.

Step 2. Declaration of customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, results of classification of medical equipment, notification of arrival of goods and identification of the HS code of dental sealant. 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 dental sealants. All declared contents will be pushed to the customs system. If there is an error affecting taxes or the origin of goods. Then the importer may face fines according to the customs law. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, name of goods, origin.

Step 3. 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 Dental sealants. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 4. Customs clearance of goods
: 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 5. Bringing goods for preservation and use
of customs clearance declarations, liquidation of declarations and carrying out necessary procedures to bring goods to warehouses. 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 is the process of steps to carry out procedures for importing Dental sealants. If you do not understand the steps, please contact us via hotline or hotmail for advice.

7. Notes when importing Dental sealants

When carrying out procedures for importing dental sealants, it is necessary to note the following:

• Import tax is an obligation that must be fulfilled with the state;
• The VAT on dental sealants is 5%;
• When importing Dental sealants, goods must be labeled according to 43/2017/ND-CP;
• Determine the correct HS code to determine the correct tax and avoid being fined;
• It is recommended to carry out procedures for announcing the classification of medical devices before importing. Avoiding the situation that the goods come back and then make it will lead to warehousing;

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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