Printer import procedures

Posted on: 13/12/2024

Below, Just In Time would like to share with you the procedures for importing printers and printer components, HS codes for printers, import taxes for printers, documents for importing printers, and applying for a printer import license.

1. Printer import policy

The procedures for importing printers are stipulated in the following documents:

According to the above legal documents, printers are not on the list of prohibited imports. However, when importing printers, the following points should be noted:

Used printers must be less than 10 years old;
Printers to be imported must have a license from the Ministry of Information and Communications;
When importing printers, the goods must be labeled according to Decree 43/2017/ND-CP;
Determine the correct HS code to determine the correct tax and avoid fines.

When carrying out import procedures, there will be many other regulations, depending on the type of printer you want to import. You can contact us for free consultation.

2. Determine the HS code of the printer

Determining the HS code is the most important step when carrying out printer import procedures. Determining the HS code will determine import tax, VAT and import policy. To determine the correct HS code for printers, you need to understand the characteristics of the goods: Materials, components and characteristics of the product.

2.1. HS code for printers

HS code (Harmonized System) is a series of codes used for all goods worldwide. Between different countries in the world, only the tail number is different. Therefore, the first 6 numbers of the HS code worldwide for an item are the same. Below, Just In Time would like to share with you the HS code table for printers.

HS Code	Description
	HS code of printing machinery using printing parts such as printing plates (plates), printing cylinders and other printing parts of heading 84.42
84431100	HS code for offset printing machine, roll printing machine
84431200	HS code for offset printing machine, printing by sheet, type used in office (using paper with paper size in unfolded form, one side not exceeding 22 cm and the other side not exceeding 36 cm)
84431300	HS code for other offset printing machines
84431400	HS code for letterpress printing machines, roll printing machines, except flexo printing machines(1)
84431500	HS code for letterpress printing machines, except roll printing machines, except flexo printing machines(1)
84431600	HS code for flexo printing machine(1)
84431700	HS code for gravure printing machine(1) (*)
84431900	HS code of other types of machines
	HS code of printers combining two or more functions of printing, copying or faxing, capable of connecting to an automatic data processing machine or to a network:
84433111	HS code for printer-copy machine, printed using color inkjet technology
84433119	HS code for printers-copiers, printers using other inkjet technology
84433121	HS code for printer-copier, printing using color laser technology
84433129	HS code for printers, copiers, and printers using other laser technology
84433131	HS code for color combination printer-copier-fax
84433139	HS code for other combined printer-copy-fax machine
84433191	HS code for combined printer-copy-scan-fax
84433199	HS code for other types of printers
	Automatic data processing machine or network connection
84433211	HS code for color dot matrix printer
84433219	HS code for other metal printing machines
84433221	HS code for color inkjet printer
84433229	HS code for other inkjet printers
84433231	HS code for color laser printer
84433239	HS code for other laser printers
84433250	HS code of screen printing machine for the production of printed circuit boards or printed wiring boards

2.2. Risks of applying the wrong HS code

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

Delay in customs procedures: Declaring the wrong HS code can lead to delays in customs procedures, due to the time needed to check and verify accurate information about the type of goods.
Be fined for declaring the wrong HS code according to Decree 128/2020/ND-CP;
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 enterprise.
In case of import tax, you will face a penalty of at least 2,000,000 VND and a maximum of 3 times the tax amount.

To determine the exact HS code for each specific type of printer. Please contact the hotline or hotmail for advice.

3. Calculating import tax on all types of printers

Determining import tax is an important task in the printer import procedure. The import tax of goods depends on the HS code of that 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 tax on printers.

3.1. How to calculate import tax on printers

Import tax on printers is calculated according to the same formula as other items. Import tax on this item has two types: import tax and import VAT.

Import tax determined by HS code Import tax 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.

CIF value is determined by the 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 the order. Therefore, you must check the correct HS code to apply the best import tax code.

3.2. Notes when determining printer import tax

Determining import tax is an important step in the printer import procedure. Therefore, when determining printer import tax, you need 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 important to note that the special preferential tax rate is usually 0%.
To enjoy the preferential tax rate, a certificate of origin is required;
The taxable value is the CIF value. For orders purchased under other conditions. When calculating import tax, the value must be converted to the CIF value to calculate import tax.
Import tax will also be subject to VAT.

These are notes when calculating import tax on printers. If you do not understand how to calculate tax and the above notes. Please contact the hotline or hotmail for advice.

4. Printer import dossier

The dossier for importing printers in particular, and importing other items in general. Stipulated in Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.

Customs declaration
Commercial invoice
Bill of lading
Packing list
Sale contract
Printer import license
Certificate of origin (C/O) if any
Catalog (if any)

In the printer import dossier, in addition to important documents such as: Customs declaration, commercial invoice, bill of lading, import license, all other documents are not really important when carrying out printer import procedures.

However, the documents in the printer import dossier may be required by customs. The purpose is to determine the printer HS code, printer import tax, and printer import license.

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5. Procedures for importing printers

Printers are conditionally imported goods according to Decree 32/2023/ND-CP dated June 9, 2023. Importing printers requires a license, so the process for importing printers will be different from that of ordinary goods. When carrying out procedures for importing printers, the steps can be carried out before or after depending on the circumstances. Door to Door Viet would like to introduce the process for importing printers, which will follow these steps:

5.1. Applying for a license to import printers

Printers are required to apply for an import license for each specific printer. The following types of printers must apply for an import license:

Film plate making machines, zinc recording machines, printing molds;
Printers using digital technology, offset, flexo, gravure; screen printing machines;
Paper cutter, book folding machine, book binding machine (steel binding or stitching), cover machine, combined horse-riding machine, combined production line for finishing printed products;
Color photocopier, printer with color photocopy function.

Procedures for applying for a license to import printers will be carried out on the national single window website vnsw.gov.vn.

Note that the types of printers that need a license when importing are printers with fax and telegraph security functions that need a license when importing.

5.2. Steps to carry out import procedures

After obtaining an import license, import procedures will be carried out according to the provisions of the Customs Law like other goods. Steps to carry out printer import procedures are as follows:

Step 1: Declare customs declaration

After having complete import and export documents: Printer import license, contract, commercial invoice, packing list, bill of lading, certificate of origin, notice of arrival and determining the printer's HS code. Then you can enter the declaration information into the customs system via the software.

To be able to declare the declaration in the most accurate way, you need to know the steps to make a customs declaration. If you do not understand how to declare on the electronic customs system, you should not do it yourself. Incorrect operations will lead to many unfortunate consequences that can cause time to declare, especially declaring incorrect information that cannot be corrected on the customs declaration.

This is the most important step in the process of importing printers. All declaration content will be pushed to the customs system. If there are errors affecting the tax or origin of the goods. The importer may face penalties according to customs law. Therefore, it is necessary to pay attention to the information entered into the declaration such as HS code, tax rate, product name, origin.

Step 2: Open the customs declaration

After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration flow, print out the declaration and bring the import documents to the customs office to open the declaration. Depending on the green, yellow, or red flow, follow the steps to open the declaration.

The declaration must be opened as soon as possible, no later than 15 days from the date of declaration. The declarant must bring the documents to the customs office to open the customs declaration. After 15 days, the declaration will be canceled and you will face a penalty fee from the customs.

Note: After having the official declaration, you need to contact the customs office to carry out the printer import procedures. You should not leave the declaration for a long time before bringing it down to carry out the import procedures.

Step 3. Clear the customs declaration

After checking the documents, if there are no questions, the customs officer will accept the declaration. You can now pay the printer import tax for the customs declaration to clear the goods.

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

Step 4. Bring the goods to the warehouse for storage and use

After the customs declaration is cleared, proceed to the declaration liquidation step and do the necessary procedures to bring the goods to the warehouse. To be able to get the goods smoothly, you need to fully prepare the release order, means of transport and goods accepted to pass through the surveillance area.

Above are the four steps to carry out the procedure for importing printers. If you do not understand or have questions, please contact the hotline or hotmail for advice.

6. Notes when importing printers

In the process of importing printer procedures for customers. Just In Time has drawn the following experiences, we would like to share with you for reference. When importing printers, you need to note the following:

Entities allowed to import printers include: Printing establishments; enterprises with the function of importing and exporting printing equipment according to the provisions of law; other agencies and organizations with legal status are allowed to use printing equipment for internal work;
Printer import licenses will be issued for each specific machine according to the printer's identification code;
For imported components, no license is required;
Goods are only cleared through customs when tax obligations to the state have been fulfilled;
When importing printers, the goods must be labeled according to 43/2017/ND-CP;
Correctly identify the HS code to determine the correct tax and avoid fines.

These are the notes when doing the procedures for importing printers that we would like to send to you for reference.

If you have difficulty with customs procedures, you can choose Just In Time as your companion.

Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.