1. Garment accessories import policy
Procedures for importing garment accessories are regulated by the following legal documents:
According to the above documents, garment accessories are not on the list of goods banned from import. Procedures for importing garment accessories are carried out like other normal items.
However, the procedures for importing garment accessories will be most clearly regulated in Circular No. 21/2017/TT-BCT. For products from garment accessories or garment accessories used for the manufacture of products that come into contact with human skin. It is necessary to make a declaration on the formaldehyde content before putting the goods on the trading market.
2. Determine the HS code of the accessory
Determining the HS code is the most important step when carrying out procedures for importing garment accessories. Identifying the HS code will determine the import tax, VAT and import policy. To determine the correct garment accessory hs code, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.
2.1 Garment accessories 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 hs code table of garment accessories.
|
HS Code |
Description |
|
5204 |
Threads made from cotton, packaged or unpackaged for retail |
|
5401 |
Threads made from artificial filament, whether or not packaged for retail |
|
5508 |
Threads made from artificial staple fibers, whether or not packaged for retail |
|
73199010 |
Sewing needles, thread needles or embroidery needles |
|
960610 |
Stamping buttons, buttons and button presses and their parts: |
|
96061010 |
By plastic |
|
96061090 |
Other |
|
|
Button: |
|
96062100 |
Made of plastic, not wrapped in textile material |
|
96062200 |
Base metal, uncoated with textile material |
|
96062900 |
Other |
|
960630 |
Button core and other parts of buttons; Incomplete buttons: |
|
96063010 |
By plastic |
|
96063090 |
Other |
|
9607 |
Zippers and their parts |
|
|
Zipper: |
|
96071100 |
Have basic metal teeth |
|
96071900 |
Other |
|
96072000 |
Part |
2.2 Risks of applying the wrong hs code
Determining the correct HS code is very important when carrying out procedures for importing garment accessories. 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;
-
Shall be fined for incorrectly declaring hs codes 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 business;
-
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 a specific type of garment accessory. Please contact the hotline or hotmail for advice.
3. Import tax on garment accessories
Determining import tax is one of the important stages in the process of carrying out procedures for importing garment accessories. Import tax is an obligation that the importer must fulfill to the state. Garment accessories import tax depends on the hs code selected above. Each hs code has a specific tax rate. You can refer to the import tax calculation method below:
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 10%.
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. The above import tax rate is a preferential import and export tax. To enjoy special preferential import tax rates, the shipment must have a Certificate of origin (C/O). This item is the most imported from China, so you need to find out what the Form E Certificate of Origin is to better understand its needs.
4. Labeling of imported goods
Labeling imported goods is not a new regulation. However, since Decree 128/2020/ND-CP was issued, the labeling of imported goods has been monitored more closely. Labeling of goods aims to help administrative agencies manage goods, determine the origin and unit responsible for goods. Therefore, labeling goods is one of the indispensable stages when carrying out procedures for importing garment accessories from different countries.
4.1 Label content
In addition to having to put a label, the label content is also very important. The content of labels of goods items is specified in Decree No. 43/2017/ND-CP. For garment accessories of all kinds, the contents of a full label include the following information:
-
Information of the exporter's family (address, company name);
-
Information of the importer (address, company name);
-
Name of goods and information of goods;
-
Origin of goods;
Those are the basic label contents that need to be affixed to the goods. The information presented must be in English or other languages that must be translated. When carrying out procedures for importing garment accessories, if you encounter a red channel, customs inspection will pay great attention to the content of the label above.
4.2 Labeling Placement on Goods
Labeling the goods is necessary, but it is more important to put them in the right place. When importing, goods labels need to be pasted on the surfaces of the package such as: On cartons, on wooden bales, on product packaging. Or any place as long as it is convenient to check and easy to see. Labeling in the right place will help save inspection time when carrying out procedures for importing garment accessories of all kinds.
For retail goods on the market, it is necessary to show more information. Such as manufacturer, quantity of goods, specifications, date of manufacture, safety warnings.
4.3 Risks encountered when not labeling
Labeling goods is caught in accordance with the law. If the goods are not labeled when imported or the content of the goods label is wrong. The importer faces the following risks:
-
Being fined according to regulations, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
-
Not entitled to special preferential import tax because the certificate of origin will be rejected;
-
Goods are easily lost or damaged due to the absence of warning labels for loading, unloading and transportation;
With the above risks, we recommend that you put a label on the goods when importing garment accessories of all kinds. If you don't fully understand the regulations on labels. Please contact the hotline or hotmail for advice.
5. Dossier of carrying out procedures for import of garment accessories
The set of dossiers for carrying out procedures for importing garment accessories in particular and carrying out procedures for importing 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.
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Customs declaration;
-
Bill of lading;
-
Commercial invoice;
-
Packing list;
-
Sale contract;
-
Packing list;
-
Bill of lading;
-
Catalog (if any), and other documents if required by customs;
Above are all documents used for customs clearance procedures for garment accessories. The most important are customs declarations, commercial invoices, bills of lading, and certificates of origin (C/O). Other documents will be supplemented if requested by the customs office.
In the above documents, the customs declaration is declared after the goods have arrived at the port. Other documents are available from the beginning, so the importer should prepare in advance, avoiding the situation that the goods have arrived at the port and then prepared. It will extend the time to carry out procedures for importing garment accessories. Although the Certificate of Origin is an optional document in the import dossier. However, it is very important because it affects the import tax amount, so you need to ask the seller for a C/O.
6. Procedures for carrying out procedures for importing garment accessories
For garment accessories, the import procedure is the same as other common items. The procedure for importing garment accessories includes the following steps:
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 the hs code of garment accessories. 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 process of importing garment accessories. 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 garment accessories. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.
Step 3. 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 4. If the goods are brought to the warehouse for preservation and use
of the customs clearance declaration, the liquidation of the declaration and the necessary procedures shall be carried out to bring the goods to the warehouse. Above are the four basic steps of customs clearance of imported goods in general and procedures for importing garment accessories. Above, detailed steps to carry out import customs clearance, if you need advice on customs service fees for this item, please refer to the price list below.
7. Notes when importing garment accessories
When carrying out procedures for importing garment accessories, it is necessary to note the following:
-
Goods are only cleared after fulfilling their tax obligations to the State;
-
Used garment accessories are prohibited from import. If you want to import, you must have an import license in the form of scrap;
-
Certificate of origin c/o is a fairly important document, affecting the import tax amount;
-
When importing garment accessories, goods must be labeled according to 43/2017/ND-CP;
-
Determine the correct HS code to determine the correct tax and avoid being fined;
-
Accessories for sewing clothes after sewing clothes must make a declaration of formaldehyde;
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, Ward 4, Tan Binh, Ho Chi Minh City.
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