
1. Washing machine import policy
Washing machines are classified as civil electrical items. Procedures for importing washing machines are specified in the following legal documents.
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VAT Law No. 13/2008/QH12 dated 03/06/2008;
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Official Letter No. 1488/TĐC-DGPH dated 21/10/2009;
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Decision 04/2017/QD-TTg dated 09/03/2017;
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Circular 38/2015/TT-BTC dated 25/3/2015 amending and supplementing 39/2018/TT-BTC dated 20/04/2018;
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Decision No. 3810/QD-BKHCN dated 18/12/2019;
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Decree 69/2018/ND-CP dated 15/05/2018;
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Circular No. 09/2019/TT-BKHCN dated 30/09/2019;
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Decree No. 43/2017/ND-CP dated 14/4/2017;
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Decree 128/2020/ND-CP dated 19/10/2020;
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Official Letter No. 862/TCHQ-TXNK dated 14/02/2020;
According to the above legal documents, washing machines are not on the list of goods banned from import and export. However, when importing washing machines into Vietnam, it is necessary to pay attention to the following points:
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When importing washing machines, goods must be labeled according to 43/2017/ND-CP;
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Used washing machines on the list of goods banned from import;
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Determine the correct HS code to determine the correct tax and avoid being fined;
Above are all legal provisions related to procedures for importing washing machines. If you do not fully understand the above processes, please contact the hotline or hotmail for advice.
2. Determine the washing machine HS code
Determining the HS code is the most important step when carrying out procedures for importing washing machines. Identifying the HS code will determine the import tax, VAT and import policy. To determine the correct code of the carpet washing machine, you need to understand the characteristics of the product: Material, composition and characteristics of the product.
2.1 Carpet cleaner hs code
HS (Harmonized System) 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, Just In Time would like to share with you the washing machine hs code table.
HS Code
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Description
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84501100
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Washing machine for home use, with drying function, capacity type ≤10 kg.
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84501200
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Washing machine for home use, without drying function, capacity ≤10 kg.
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84501900
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Other household washing machines (larger capacity type or special design).
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84502000
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Industrial washing machines (those used in factories, hotels, large-capacity laundry).
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84509000
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Parts and parts of the washing machine.
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2.2 Risks of applying the wrong hs code
Determining the correct HS code is very important when carrying out procedures for importing washing machines. Identifying the wrong hs code will bring certain risks to you such as:
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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;
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Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
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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;
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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 the specific type of washing machine. Please contact the hotline or hotmail for advice.
3. Import tax on washing machine
Determining import tax is an important task when carrying out procedures for importing washing machines. The import tax 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 import tax on washing machines
Import tax on washing machines is calculated according to the same formula as other items. There are two types of import tax on this item, namely import tax and import VAT.
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
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 the cost included in the cost of goods sold of an order. Therefore, you must check the correct HS code to get the best import tax code.
3.2 Notes when determining import tax on washing machines
When determining import tax on washing machines of all kinds, it is necessary to pay attention to the following points:
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For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, South Korea, Japan, Asean countries. It is necessary to note that the special preferential tax rate is usually 0%;
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To enjoy the preferential tax rate, a certificate of origin is required;
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The taxable value is the CIF value. For orders purchased under other conditions. When calculating import tax, the value must be converted into CIF value for import tax calculation;
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Import taxes will also be subject to VAT;
Those are the notes when calculating import tax on washing machines. If you don't understand how to calculate taxes and the notes above. Please contact the hotline or hotmail for advice.
4. Washing machine import dossier set
The set of dossiers for carrying out procedures for importing washing machines in particular and 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.
The dossier for carrying out procedures for importing washing machines includes the following documents:
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Customs declaration;
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Commercial invoice;
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Bill of lading;
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Packing list;
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Sale contract;
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Dossier of registration for quality inspection;
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Energy labeling records;
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Certificate of Origin (C/O) if any;
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Catalog (if any);
In the above documents, the dossier for carrying out procedures for importing washing machines must include: Customs declaration, bill of lading, commercial invoice, energy labeling dossier, quality inspection dossier. For other documents, it will have to be supplemented when requested by the customs.
Particularly, the certificate of origin is a document that is not required for customs dossiers. However, this document is very important in applying special preferential tax rates. The excle tax rate is usually very low, possibly 0%.
If you do not fully understand the dossier for washing machine import procedures. Please contact us via hotline or hotmail for advice.
5. Washing machine energy labeling registration process
Washing machines must be labeled with energy before being put on the market, according to the provisions of Decision 04/2017/QD-TTg. Registration for energy labeling can be done through two methods: sending paper documents to the Ministry of Industry and Trade or through the electronic public information system of the Ministry of Industry and Trade.
Below is the process of registering for energy labeling for washing machines electronically:
Prepare dossiers and create accounts
The dossier includes: Energy labeling registration certificate, test results of each model, expected energy label samples. Enterprises need to create an account on the web portal system of the Ministry of Industry and Trade at www.dichvucong.moit.gov.vn.
Register the dossier on the web
portal After having an account and a complete dossier, the enterprise proceeds to create a dossier of registration for energy labeling, enter data and attach the necessary documents according to the form of the system.
Waiting for the results
, the Ministry of Industry and Trade will review and approve the dossier. After the dossier is approved, the business can use the energy label to carry out the procedure for importing the washing machine.
6. Procedures for importing washing machine
Washing machines as well as other residential electrical items. The process of carrying out procedures for importing washing machines is specified in 39/2018/TT-BTC.
Step 1: Declaration of customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notification of arrival and identification of the washing machine 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. 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 washing machine import procedure. 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: Check the quality of imported
washing machines Imported washing machines must be inspected according to Circular 3810/QD-BKHCN. The registration for quality inspection is carried out on the national single-window system. Here is the process of registering for a washing machine quality inspection:
Create an account and register a profile
Go to the https://vnsw.gov.vn website to create an account on the national one-stop-shop system. After creating an account, register the quality inspection dossier at the management section of the Ministry of Science and Technology (Ministry of Science and Technology). Select a licensed sample testing unit.
Sampling and quality inspection
After successful registration, sample the washing machine for quality inspection at the port or import warehouse. The test usually takes 3-5 days, depending on the lab.
Receive the results and upload them to the system
When the test results are available, the importer or sample testing unit uploads the results to the national single-window system. The Sub-Department of Standards, Metrology and Quality will approve or reject the application dossier.
This process helps ensure that imported washing machines are of good quality before being put into consumption.
Step 3: Open the customs declaration After
completing the customs declaration, the customs system will return the result 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 washing machines. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.
Step 4. Customs clearance of 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 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 to the warehouse for preservation and use
of the customs clearance declaration, the liquidation step of the declaration and carrying out necessary procedures to bring it to the warehouse.
The procedure for importing washing machines above must be combined with the quality inspection process above. At that time, the steps to complete the import procedures for the washing machine will be completed.
If you do not understand the rules or have any questions about the procedure for importing washing machines. Please contact the hotline or hotmail for advice.
7. Notes when entering the washing machine
When carrying out procedures for importing washing machines, pay attention to the following points:
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Goods are only cleared when fulfilling tax obligations to the state;
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Used residential washing machines are on the list of goods banned from import;
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When carrying out import procedures, washing machines must carry out quality inspection and energy labeling;
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Components and spare parts of washing machines are not subject to quality inspection and energy labeling when imported;
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Washing machines that want to sell on the market are required to have an energy label on the goods;
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The validity of energy labeling stamps for a product modle is indefinite. Unless the product has a dispute and changes in performance and capacity;
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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