Procedures for importing tissue paper

1. Policies on import of tissue papers

When you first import tissues, you must understand the import policy of that item. The policy on import of tissue papers of all kinds 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, tissue products 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 tissue papers, goods must be labeled according to 43/2017/ND-CP;
• Determine the correct HS code to determine the correct tax and avoid being fined;

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

2. Determine the tissue paper hs code

Determining the hs code is the most important step when carrying out the procedure for importing parchments. To determine the correct hs code for tissue papers, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.

2.1 Tissue paper hs code

The hs code (Harmonized System) is a series of codes that are common 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 introduce to you the hs code of tissue according to the table below:

According to the import and export tariff, tissue papers are classified into group 4818. The import tax of this item is quite high at 18-20%. The VAT on tissue products is 8%.

2.2 Risks of applying the wrong hs code

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

• 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;
• 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;
• 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 accurately identify the hs code for each specific type of tissue. Please contact the hotline or hotmail for advice.

3. Import tax on tissue papers

Import tax is an obligation that the importer must fulfill when carrying out procedures for importing tissues. 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 import tax calculation method of tissue products 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 of tissue papers belongs to the tax rate applied. The tax rate 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.

4. Dossier of carrying out procedures for import of tissue papers

The set of dossiers for carrying out procedures for importing tissue papers 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 invoice;
• Packing list;
• Bill of lading;
• Certificate of origin (if any);
• Catalog (if any), and other documents if required by customs;

Above are all the documents used for carrying out procedures for importing tissues. 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 tissue machines 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.

5. Procedures for carrying out procedures for importing tissue papers

The process of carrying out procedures for importing tissue papers is very specific 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 of goods and identification of tissue paper 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. Self-declaration can easily be stuck with 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 tissue papers. 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 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 tissue papers. 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 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. 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 bring goods to the warehouse, you need to prepare a delivery order, a pick-up slip at the port, and arrange a pick-up vehicle in advance. 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 steps to carry out procedures for importing tissue papers. If you do not understand the steps, please contact us via hotline or hotmail for advice.

6. Notes when importing tissue papers

In the process of importing tissue papers for customers. Just In Time has learned the following experiences, please share them with your reference. When importing tissues, it is necessary to pay attention to the following:

• Import tax is an obligation that must be fulfilled with the state;
• The VAT on tissues is 8%;
• When importing, 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 buy insurance for goods;
• Prepare a complete import dossier in accordance with law;
• Clearly identify the importer and the risks in payment;

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.

JUST IN TIME JOINT STOCK COMPANY

Address: No. 5, Dong Da, Tan Son Hoa Ward, Ho Chi Minh City.

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