Procedures for importing office chairs and components

Posted on: 10/11/2025

Importing office chairs and their components is essential for businesses looking to build or upgrade a modern workspace. From swivel chairs and meeting chairs to accessories such as wheels, armrests, and chair bases, each item requires correct HS classification, compliance with import regulations, and complete documentation to ensure smooth and lawful customs clearance. This article provides a clear and concise guide to the entire import process — including HS codes, duties, required documents, and step-by-step customs procedures — helping businesses handle office chair imports efficiently and confidently.

1. Office chair import policy

When importing office chairs and components, you must first understand the import policy of that item. The policy on import of office chairs and office chair components is specified in the following legal documents:

Decree 195/2013/ND-CP dated 21/11/2013;
Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
Decree No. 69/2018/ND-CP dated 15/05/2018;
Decree No. 43/2017/ND-CP dated 14/4/2017;
Decree 128/2020/ND-CP dated 19/10/2020;

According to the above documents, office chairs and components are not on the list of goods banned from import. However, when importing this item, it is necessary to pay attention to the following points:

When importing, goods must be labeled according to 43/2017/ND-CP;
Office chairs when imported are subject to CBPG tax according to Decision 235/QD-BCT dated February 13, 2023;
Identify the correct hs code to determine the right tax and avoid penalties;

The above are legal documents related to the procedures for importing office chairs and office chair components. If you do not fully understand the above documents, please contact the hotline or hotmail for advice.

2. Determine the office chair HS code

Determining the HS code is the most important step when importing office chairs and office chair components. In order to determine the correct hs code, you need to understand the characteristics of the goods: The material, composition and characteristics of the product.

2.1 Office Chair HS Code

The hs code (Harmonized System) is a series of codes that are common to all goods worldwide. Between different countries in the world, only the number of tails differs. So the first 6 digits of the worldwide hs code for an item are the same. Here, Just In Time would like to introduce to you the office chair code according to the table below:

HS Code	Cargo Description
94013000	Swivel chair for office
94018000	Chairs of other types (office chairs, meeting room chairs, staff chairs, etc.)
94019090	Accessories of the chair (armrests, wheels, legs, seat cushions...)
94039990	Metal or plastic accessories for chairs (frames, support bars...)

2.2 Risks of applying the wrong HS code

Determining the correct HS code is very important when carrying out procedures for importing office chairs and office chair components. Misidentifying the hs code will bring certain risks to you, such as:

Delay in customs clearance: Incorrect declaration of HS codes can lead to delays in customs procedures, as time is needed to check and verify accurate information about the type of goods;
Delay in delivery: If the goods are found to have an incorrect HS code, the customs authority may request correction or clarification of the information. This can lead to delays in the delivery process and affect the production and business cycles of the business;
Being fined for falsely declaring the hs code 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 correctly identify the hs code for each specific type of office chair. Please contact the hotline or hotmail for advice.

** See more Procedures for importing stationery

3. Office chair import tax

Determining import taxes is an important task when carrying out procedures for importing office chairs and office chair components. The import duty 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 import tax.

3.1 How to calculate office chair import tax

Import taxes are calculated according to the same formula as other items. There are two types of import duties of this item, namely import duty and import VAT.

Import tax is determined according to HS code, import tax is calculated according to the formula:

Import Tax = CIF Value x % Tax Rate

Anti-dumping import duty of office chairs:
CBPG tax = (CIF value + import tax) x % of CBPG export tax

Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax) x % of 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 an expense that is included in the cost of goods sold for an order. Therefore, you must check the correct HS code to get the best import tax code.

3.2 Notes when determining the import tax on office chairs

When determining the import tax on office chairs and office chair components, it is necessary to pay attention to the following points:

For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, Korea, Japan, ASEAN countries. It is necessary to note that the special preferential tax rate is usually 0%;
To enjoy preferential tax rates, a certificate of origin is required;
Most office chairs are subject to CBPG tax;
The taxable value is the CIF value. For purchases under other conditions. When calculating import tax, the value must be converted to the CIF value for import tax calculation;
Import taxes will also be subject to VAT;

Those are the notes when calculating import taxes on office chairs and components. If you don't understand how taxes are calculated and the notes above. Please contact the hotline or hotmail for advice.

4. Office chair import dossier

The set of dossiers for carrying out procedures for importing office chairs and office chair components is specified 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 invoices;
Packing list;
Bill of lading;
Certificate of origin (if any);
Catalogue (if any), and other documents if required by customs;

Above are all documents used to carry out procedures for importing office chairs and office chair components. The most important are customs declarations, commercial invoices, bills of lading. Other documents will be supplemented if requested by the customs office.

Preparing documents before importing office chairs and office chair components is extremely important. For original documents such as bills of lading, certificates of origin, the importer must request the seller to deliver the express in advance. Avoid waiting for documents, which can lead to container storage and cargo storage.

** See more Procedures for importing footwear

5. Procedures for importing office chairs

The process of carrying out procedures for importing office chairs and office chair components is very specific 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 office chairs and office chair components. Then you can enter the declared information into the customs system via software.

The declaration of customs declarations on customs software. It requires the importer to have an understanding of input into the software. You should not file a customs declaration on your own without a clear understanding of the job. Arbitrary declaration can be easily attached to uncorrectable points on the customs declaration. At that time, it will take a lot of money and time to fix.

Within 30 days from the date the goods arrive 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.

This is the most important step in the procedure process for importing office chairs and office chair components. All declared contents will be pushed to the customs system. If there is an error affecting the tax or origin of the goods. Then importers can face fines under customs laws. 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 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 declaration flow, 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, take steps to open the declaration.

The opening of the declaration must be carried out as soon as possible, within 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 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 office chairs and office chair components. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 3. 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 your customs declaration to clear your goods.

In some cases, the declaration will be released to take the goods to the warehouse for storage first. After completing all the dossiers, the customs will proceed to customs clearance of the customs declaration. When the declaration has not been cleared, it is necessary to carry out procedures for customs clearance. If you are overdue, you will face a penalty fee and it will take a lot of time.

Step 4. Bringing goods 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. To be able to bring goods to the warehouse, you need to prepare a delivery order in advance, a pick-up slip at the port and arrange a pick-up vehicle. Avoid the situation that the declaration has been completed but there is an order from the shipping line to take the goods out of the port.

Above is the process of carrying out procedures for importing office chairs and office chair components. If you do not understand the steps of the process, please contact us via hotline or hotmail for advice.