Procedures for importing PP packaging cutting machines

Posted on: 03/12/2024

PP packaging heat cutting machine is a specialized machine used to cut all kinds of bags such as: Plastic bags, sealed bags, market bags... The machine uses an Ac servo motor to ensure high precision, using a heat cutting knife and a cutting knife temperature control system.

1. Do you need an import license to import packaging cutting machines?

Procedures for importing packaging cutting machines (plastic films) are divided into two types:

Procedures for importing 100% new PP heat cutting machines.
Procedures for importing plastic film cutting machines that have been used for less than 10 years.

Based on current legal documents, new packaging cutting machines do not need to apply for any license when importing. For used packaging cutting machines, the age of the machine must be checked during import procedures. From the year of manufacture printed on the machine, if it is more than 10 years old, it is prohibited to import. For machines that have been used for less than 10 years, they can be imported with appraisal.

When carrying out import procedures for used packaging cutting machines, it is necessary to comply with the import procedures in Circular 23/2015/TT-BKHCN dated November 13, 2015.

2. PP film cutting machine import dossier

The PP bag cutting machine import dossier is relatively simple. Particularly when carrying out import procedures for used plastic film cutting machines, it is necessary to have an additional certificate of appraisal of the old machine. The set of documents for importing plastic bag cutting machines includes the following documents:

Import declaration
Bill of lading
Commercial invoice
Packing list
Sale contract
Other documents if any (Catalog, certificate of original)
Certificate of inspection of used machines (for used machines).

When carrying out import procedures, it is not necessary to have all of the above documents. However, when importing a PP film cutting machine, at least there must be a declaration, bill of lading, invoice, and inspection certificate for the used machine.

3. HS code of plastic bag cutting machine and import tax

HS code of packaging cutting machine directly determines the import tax of the order. There are two types of import tax of plastic film cutting machine: Import tax of packaging cutting machine and import VAT.

To determine the import tax of packaging cutting machine, the HS Code must first be determined.

HS Code for electric plastic film cutting machine (PP): 84778039
HS Code for non-electric plastic bag cutting machine: 84778040

According to the two HS Codes above, the import tax on packaging cutting machines is 0%. The import VAT on packaging cutting machines is 10% for both new and used types.

HS Code determines the tax rate and also determines the import policy of the item. Choosing the right HS Code for plastic bag cutting machines will make the import procedures for packaging cutting machines simpler.

4. Import procedures for packaging cutting machines

The import procedures for packaging cutting machines are the same as for many other items. It is very specifically regulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by 39/2018/TT-BTC dated April 20, 2018. We summarize the steps briefly so that you can visualize the whole picture.

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5. Notes when doing procedures to import packaging cutting machines

When doing procedures to import plastic film cutting machines, you need to note the following points:

For used machines, you must determine the age of the machine before importing. Avoid having to return the goods because they do not satisfy the conditions on the number of years of use.
You must supplement the certificate of inspection of the number of years of use within 30 days from the date of bringing the goods back for storage.
You should not pay import tax when the customs has not accepted the declaration. Because you may have paid the wrong import tax on the packaging cutting machine.