1. Regulations on procedures for importing wine
Import policies and procedures for importing wine are stipulated in the following legal documents:
According to the above legal documents, alcohol is not on the list of goods banned from import. However, when carrying out procedures for importing alcohol, it is necessary to pay attention to the following points:
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For alcohol with an alcohol content of 5.5 degrees or more, an import license from the Ministry of Industry and Trade is required;
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When imported wine, it must be inspected by the state;
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When importing alcohol, it must be declared food safety and hygiene;
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Imported wine is subject to excise tax of between 55% and 65%;
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When importing, wine must be affixed with import stamps and labels;
These are important points that you must check when proceeding with the wine import procedure. If you do not fully understand the above documents, please contact the hotline or hotmail for advice.
2. Determination of HS codes for imported wine
Determining the HS code is the most important step when carrying out procedures for importing any type of goods. Identifying the HS code will determine the import tax, VAT and import policy. In order to correctly identify the hs code of each type of wine, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.
2.1 Alcohol 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 a list of wine codes of all kinds.
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HS Code |
Description |
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Wines of all kinds
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22041000 |
Exploding wine hs code |
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22042111 |
The hs code of other wines in the container does not exceed 2 liters. Having an alcohol content of not more than 15% by volume |
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22042113 |
The hs code of other wines in the container does not exceed 2 liters. Having an alcohol content of over 15% but not exceeding 23% by volume. |
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22042114 |
The hs code of other wines in the container does not exceed 2 liters. Have an alcohol content of over 23% by volume. |
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22042911 |
Other wine hs codes. Having an alcohol content of not more than 15% by volume. |
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22042913 |
Other wine hs codes. Having an alcohol content of over 15% but not exceeding 23% by volume. |
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22042914 |
Other wine hs codes. Have an alcohol content of over 23% by volume. |
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|
Vermouth Wine
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22051010 |
The hs code of vermouth wine in containers does not exceed 2 liters. Having an alcohol content of not more than 15% by volume. |
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22051020 |
The hs code of vermouth wine in containers does not exceed 2 liters. Have an alcohol content of over 15% by volume. |
2.2 Risks of applying the wrong hs code
Determining the correct HS code is very important when carrying out procedures for importing alcohol of all kinds. Identifying the wrong hs code will bring certain risks to you such as:
Delays 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, you 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 a specific type of wine. Please contact the hotline or hotmail for advice.
3. Import tax on alcohol
Determining import taxes is an important step when carrying out procedures for importing alcohol. Because, import tax is an obligation that the importer must fulfill to the state. There are three types of import taxes on alcohol: Import tax, excise tax, and VAT. The following is how alcohol import tax is calculated:
Import tax determined according to the import tax hs code is calculated according to the formula:
Import tax = CIF value x % import tax rate
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.
Excise tax will be determined according to the excise tax rate of each type:
Excise tax = CIF value x % excise tax rate
Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax + Excise Tax) x % VAT rate.
According to the above formula, the import tax of alcohol depends on the selected hs code. Therefore, when importing wine, it is necessary to apply the correct HS code. In addition, for goods imported from countries and territories that have signed trade agreements with Vietnam such as Europe, India, Australia, Chile, China, South Korea, Japan, and ASEAN countries. The buyer should ask the seller to provide a certificate of origin to enjoy the special preferential tax.
4. Labeling goods for imported wine
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 alcohol 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 wine items, the contents of a full label include the following information:
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Information of the exporter's family (address, company name);
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Information of the importer (address, company name);
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Name of goods and information of goods;
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Quantitative;
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Ethanol content;
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Expiration date (if any);
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Preservation instructions (for wine);
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Warning information (if any);
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Lot identification code (if any);
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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 wine, if you encounter a red channel, the 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 all kinds of wine.
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:
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Being fined according to regulations, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
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Not entitled to special preferential import tax because the certificate of origin will be rejected;
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Goods are easily lost or damaged due to the absence of warning labels for loading, unloading and transportation;
Given the above risks, we recommend that you label your goods when you import alcohol. If you don't fully understand the regulations on labels. Please contact the hotline or hotmail for advice.
5. Food safety declaration dossier for imported wine
According to Article 6 of Decree No. 15/2018/ND-CP dated 02/02/2018, alcohol. Food safety declaration must be made when importing and before being put on the market.
The process of making a food safety declaration for alcohol requires the following steps:
Step 1: Prepare
the dossier of food safety announcement specified in Article 7 of Decree No. 15/2018/ND-CP. The dossier for registration of alcohol food safety declaration will include:
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Product declaration;
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Certificate of Free Sale or Certificate of Exportation or Health Certificate;
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Food safety test result sheet. Enterprises must register and test samples with competent agencies and centers of the Ministry of Health;
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Certificate of eligibility for food safety;
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Catalog of products, if any;
Note: All of them must be in Vietnamese, if the English version is in English, there must be a notarized translation.
Step 2: Announcement of food safety
Announcement of food safety for alcohol items is made on the national one-stop shop page or send a set of paper dossiers to the Ministry of Health. The time to have results for the announcement of alcohol food safety is 7 working days.
Step 3. Waiting for feedback and supplementing the dossier, if there is a request
for the dossier after being submitted to the one-stop system, the receiving agency of the Ministry of Health will check. In case there is a request for modification and supplementation, it will be updated on the one-stop system. The declarant must actively monitor the dossier to supplement it in time. The dispute over the dossier was not updated, leading to the dossier being suspended for a long time.
Step 4. Receive the announcement
results Above are the 4 basic steps on carrying out procedures for food safety declaration for alcohol. Procedures for food safety declaration must be carried out before importing goods. Because the time to make food safety announcements is very long, even lasting 30 days.
If you are unable to apply for food safety declaration for alcohol. Please contact our hotline or hotmail for advice and service quotes.
6. Dossier for carrying out procedures for import of wine
A set of dossiers for carrying out procedures for importing wine 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.
The following is a set of dossiers for carrying out procedures for importing wine:
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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 contracts;
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Import license for alcohol with an alcohol content of over 5.5;
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Certificate of orignal;
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Announcement of food safety and hygiene;
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Quality inspection dossiers;
In the dossier for wine import procedures above. The following documents are the most important: Customs declaration, commercial invoice, bill of lading, import license for alcohol with an alcohol content above 5.5 and food safety and hygiene declaration and quality inspection records. For other documents, they will have to be provided upon request from customs.
Certificate of origin is an optional document. However, in order to enjoy the special preferential tax rate, you should ask the seller for this document. Note that certificates of origin are entitled to special preferential taxes, only applicable to countries and territories that have signed trade agreements with Vietnam.
If you don't understand wine import licenses. Please contact the hotline or hotmail for advice.
7. Procedures for carrying out procedures for importing wine
The process of carrying out procedures for importing wine items is specified in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.
The following are the steps to carry out procedures for importing wine:
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 wine HS code. Then the declared information can be entered into the customs system via software.
The declaration of customs declarations on customs software. It requires importers 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 wine import procedure. Enterprises that make false declarations will face fines on taxes and origins according to the customs law.
Step 2: 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.
At this time, you will proceed to register for food safety inspection to conduct sampling and actual quality inspection. Application and application process Please contact Just In Time for advice.
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 alcohol. 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 the boiler import tax 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 to the warehouse for preservation and use
of the customs clearance declaration, the liquidation of the declaration and carrying out necessary procedures to bring the goods to the warehouse and be able to bring the goods for sale on the market.
Above are the 4 basic steps to carry out alcohol import procedures. In the process of carrying out import procedures, the most difficult stage is to make food safety declarations. Please contact our hotline or hotmail for advice and service quotes.
8. Notes when carrying out procedures for importing alcohol
The following are some notes when working as a wine importer:
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Alcohol is an item subject to excise tax of 50-65% depending on the type;
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Alcohol with an alcohol content of more than 5.5 must have an import license from the Ministry of Industry and Trade;
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When importing alcohol, it is necessary to make a food safety and hygiene declaration;
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Goods must be labeled on products when imported;
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Certificate of origin is very important to enjoy special preferential tax rates;
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Imported wine must have stamps and labels;
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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