Procedures for importing chairs of all types

1. Chair import policy

Regarding the import policy of chairs of all kinds, there are specific documents as follows:

• Decree No. 187/2013/ND-CP dated 20/11/2013;
• Circular 14/2015/TT-BTC dated 30/01/2015;
• Decision 08/2015/ND-CP dated 21/01/2015;
• Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Official Letter 8119/TCHQ-TXNK dated 28/12/2020;
• Decree No. 43/2017/ND-CP dated 14/4/2017;
• Decree 128/2020/ND-CP dated 19/10/2020;

According to the above legal documents, office chairs are not on the list of goods banned from import. For used goods, they are on the list of prohibited imports.

However, when carrying out procedures for importing chairs, the following points must be noted:

• Used chairs subject to import ban;
• Office chairs are subject to anti-dumping duties on imports from Malaysia and China, so tax policies must be carefully checked;
• When importing chairs, they must be labeled according to 43/2017/ND-CP;
• Identify the correct hs code to determine the right tax and avoid penalties;

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

2. Determine chair HS code

There are many types of hs codes for chairs, depending on each type of chair, material, and description characteristics to choose the appropriate hs code.

There are many types of chairs with many different materials, we will present them in the table below. For preferential import duties, import duties have form E (ACFTA), import duties have form D (ATIGA).

3. Import tax on chairs of all kinds

There are two types of import tax on chairs: Import tax and import VAT.

To determine the import tax on chairs of all types, you can determine it according to the formula below:

Import tax determined by HS code Import tax is calculated according to the formula:
Import tax = CIF value x % of tax rate

Import VAT is determined according to the formula:
Value-added tax = (CIF value + Import tax) x 10%.

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.

If you are unclear about CIF calculations and pricing, you can feel free to contact Door to Door Viet for advice.

Import tax on chairs is also a cost that will be added to the cost of goods sold. Therefore, you should consider choosing the hs code to suit your chair type.

4. Labeling of imported goods

Labeling on 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 supervised. Labeling goods aims to help the authorities manage the goods, determine the origin and the unit responsible for the goods. Therefore, labeling goods is one of the indispensable stages when importing office chairs from different countries.

4.1 Label content

In addition to labeling, the content of the label is also very important. The content of labels of goods items is specified in Decree No. 43/2017/ND-CP. For chair items, the contents of a full label include the following information:

• Information of the exporter's family (address, company name);
• Information of the importer (address, company name);
• Name of goods and commodity information;
• Origin of goods;

Those are the basic label content that needs 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 office chairs, if you encounter a red channel, the customs inspection will pay great attention to the content of the label above.

4.2 Labeling Placement on Goods

Applying labels to goods is necessary, but applying them in the right place is more important. When importing, the label of the goods needs to be affixed to 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 position will help save inspection time when carrying out procedures for importing office chairs of all kinds.

For chair goods on the market, it is necessary to show more information. Such as manufacturer, quantity of goods, specifications, production dates, 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 contents of the goods labels are wrong. Then the importer faces the following risks:

• Fined as prescribed, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
• Not entitled to special preferential import duties because the certificate of origin will be rejected;
• 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 importing chairs of all kinds. If you don't fully understand the labeling regulations. Please contact the hotline or hotmail for advice.

5. Office chair import dossier set

The set of documents for importing office chairs in particular, importing other items in general. Specified in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

• Customs declaration;
• Commercial invoices;
• Bill of lading;
• Packing list;
• Sale contract;
• Certificate of origin (C/O) if any;
• Catalog (if any);

The above documents include important documents: Customs declaration, commercial invoice, bill of lading, certificate of origin (if any). They are important documents in the dossier submitted to customs.

For other documents, if there is a request from the customs officer, they will be supplemented as required.

6. Procedures for importing chairs

The process of importing office chairs as well as other items. It is very specifically stipulated in Circular 38/2015/TT-BTC dated 25/3/2015 amended and supplemented 39/2018/TT-BTC dated 20/04/2018. We've summarized the short description steps so you can get a picture of the big picture.

Step 1. 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 codes of all kinds. Then you can enter the declared information into the customs system via software.

Step 2. Opening the customs declaration
After the customs declaration is completed, the customs system will return the results of the declaration channeling. Depending on the green, yellow and red channels, take steps to open the declaration.

Step 3. Customs clearance of the 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 duty on your customs declaration to clear your goods.

Step 4. Bring the goods to the warehouse for preservation and use
After the customs declaration is cleared, proceed with the declaration finalization and complete the necessary procedures to transport the goods to the warehouse.

7. Notes when checking in chairs

When carrying out procedures for importing chairs in particular, procedures for importing furniture in particular. You should keep the following in mind:

• For office chairs that can be adjusted in height, lifting, and swiveling, the import tax is 5% for form E;
• The massage chair must not be stacked with the chair's hs code. You can refer to the procedure for importing massage chairs further;
• Import tax on chairs must be paid before the declaration can be cleared;

If you have difficulties when clearing customs, 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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