Procedures for importing wall paint, paint of all kinds

1. Wall paint import policy

The procedures for importing wall paint and water-based paint are stipulated in the following legal documents:

• Decree No. 69/2018/ND-CP dated May 15, 2018;
• Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018;
• Circular 4/2023/TT-BXD dated June 30, 2023;
• Decree No. 128/2020/ND-CP dated October 19, 2020;

According to the above documents, wall paint and water-based paint are not on the list of prohibited import goods. However, when importing paint of all kinds, the following points must be noted:

• Wall paint, water-based paint used in construction, must be checked for quality when carrying out import procedures;
• When importing, the goods must be labeled according to 43/2017/ND-CP;
• Determine the correct HS code to determine the correct tax and avoid fines.
• Paint, Varnish, and other types of paint not used in construction must be imported normally like other items.

Wall paint is a product used in construction and is under the management of the Ministry of Construction. Therefore, when carrying out procedures for importing wall paint, water-based paint, the quality of imported goods must be checked according to Circular 19/2019/TT-BXD.

If you do not understand the regulations in the above documents. Please contact the hotline or hotmail for advice.

2. Determine the HS code of all kinds of wall paint

Determining the HS code is the most important step when carrying out procedures for importing wall paint as well as for any item. Determining the HS code will determine import tax, VAT and import policy. To determine the correct HS code for wall paint of all kinds, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.

2.1 HS code for wall paint of all kinds

The 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, Door to Door Viet would like to share with you the HS code table for wall paint of all kinds.

HS Code	Description
	Paints and varnishes based on polymers, natural dispersed or dissolved in a non-aqueous medium
32081011	HS code for varnish (polyester) used in dentistry.
32081019	HS code of other types of varnish (polyester).
32081020	HS code for anti-fouling and anti-corrosion paint used to paint ship hulls from polyester.
32081090	HS code of other polyester paint.
32082040	HS code for anti-fouling and anti-corrosion paint used to paint ship hulls from acrylic or polyvinyl polymers.
32082070	HS code of varnish paint based on acrylic or polyvinyl polymers.
32082090	HS code of paint based on acrylic or other polyvinyl polymers.
32089021	HS code for varnish that can withstand temperatures above 100oC used in dentistry.
32089029	HS code for other types of varnish that can withstand temperatures above 100oC.
32089021	HS code for varnish paint that can withstand heat not exceeding 100oC used in dentistry.
32089029	HS code for heat-resistant varnish paint of not more than 100oC of other types.
32089030	HS code for paints made from polymers dispersed or dissolved in non-aqueous media. Used in marine paints.
32089090	HS code of paint based on polymers dispersed or dissolved in other non-aqueous media.
	Paints and varnishes based on polymers, natural, dispersed or dissolved in an aqueous medium
32091010	HS Codes Varnishes of acrylic or polyvinyl polymers.
32091040	HS code for paint for leather.
32091050	HS code for anti-fouling and anti-corrosion paint for ships.
32091090	HS code for emulsion wall paint.
32099000	HS code for other types of paint.

2.2 Risks of applying the wrong HS code

Determining the correct HS code is very important when carrying out procedures for importing wall paint. 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.
• Penalty 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 penalty of 3 times the tax amount.

To determine the exact HS code for a specific type of wall paint. Please contact the hotline or hotmail for advice.

3. Wall paint import tax

Determining the HS code is an important task in the process of importing wall paint. The import tax of goods depends on the HS code of that item. Each HS code has a specific tax rate. Here, Door to Door Viet would like to introduce how to calculate import tax and notes when determining tax for wall paint items.

3.1 How to calculate wall paint import tax

Import tax on wall paint 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 wall paint import tax

When determining the import tax of wall paint, 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 necessary to note that the special preferential tax rate is usually 0%.
• To enjoy preferential tax rates, 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 for wall paint. If you do not understand how to calculate tax and the above notes. Please contact the hotline or hotmail for advice.

4. Documents for wall paint import procedures

Documents for import procedures for all types of paint in particular and for other items. 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;
• Quality inspection dossier (for wall paint);
• Certificate of origin;
• Catalog;

The above are all the documents in the dossier for import procedures of all kinds of paint. The following documents are the most important: Customs declaration, bill of lading, commercial invoice. Other documents will be provided upon request from the customs.

Certificate of origin is not a mandatory document. However, this is a very important document for importers to enjoy preferential import tax rates. Therefore, importers should negotiate and request the seller to provide a certificate of origin. For quality inspection dossiers, they will be carried out in parallel when carrying out procedures for importing wall paint.

If you do not understand about certificates of origin and special preferential tax rates. Please contact the hotline or hotmail for advice.

5. Process of checking the quality of imported wall paint

For emulsion wall paint with HS code 32091090, quality must be checked according to the regulations in Circular 4/2023/TT-BXD. For other types of paint, quality inspection is not required when importing. The following are the steps to check the quality of wall paint and water-based paint:

Step 1: Submit the registration application to the Department
Prepare the application according to the regulations, then bring the original application to the Department of Construction. Enterprises with registered business locations must submit the application in that locality.

After receiving the application for quality inspection. The Department of Construction will check and confirm the application and return a copy of the application to the enterprise.

Step 2: Carry out the goods release procedures
After the application is confirmed by the Department of Construction, it can be brought down with the import documents to carry out customs procedures. After the customs check the documents and inspect the goods if necessary. The customs will release the goods for the business to bring the goods to the warehouse for storage.

Step 3: Take samples and check the quality to issue certificates
The sampling for quality inspection can be done at the warehouse. After taking the samples, the inspection center will conduct the sample inspection according to the prescribed standards. After the inspection, the inspection center will issue a certificate of conformity or non-conformity of the goods according to the standards.

Note: The process of taking samples and issuing certificates will be carried out in parallel with the process of carrying out the wall paint import procedures.

Step 4: Supplement the certificate to customs for customs clearance
After having a certificate of conformity, the goods can be cleared. In case of failure to meet the prescribed standards, the enterprise is forced to re-export the goods from Vietnam.

Above are 4 steps to check the quality of emulsion wall paint. If you do not know the form of documents to register at the department. Please contact the hotline or hotmail for advice.

6. Procedures for importing wall paint

The procedure for importing wall paint, water-based paint is the same as many other items. We summarize the steps briefly so that you can visualize the whole picture. The following are the main steps for importing wall paint, paint of all kinds.

Step 1. Declare customs declaration
After having complete import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notice of arrival of goods and determining the HS code of wall paint, water-based paint of all kinds. Then you can enter the declaration information into the customs system via the customs declaration software.

Declare customs declaration on the customs software. Requires importers to have knowledge of entering data into the software. Do not declare customs declarations on your own when you do not understand this work clearly. Declaring on your own can lead to errors that cannot be corrected on the customs declaration. At that time, it will cost a lot of money and time to fix.

Within 30 days from the date the goods arrive at the port, the customs declarant must declare the customs declaration. If this deadline is exceeded, the importer will face a penalty fee from the customs.

This is the most important step in the paint import procedure. All declaration contents 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 on 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 classification, print the declaration and bring the import documents to the customs branch to open the declaration. Depending on the green, yellow, or red classification, 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 branch 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 branch to carry out the paint import procedures. You should not leave the declaration for a long time before bringing it down to carry out the import procedures.

Step 3. Clearing goods
After checking the documents, if there are no questions, the customs officer will accept the declaration for clearance. You can now pay 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 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 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.

Note: You must complete the quality inspection registration procedure to complete the wall paint import procedure.

Step 4. Bring the goods for storage and use
After the customs declaration, 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 basic steps to carry out the procedures for importing wall paint and water-based paint. For emulsion wall paint, quality inspection must be performed. Quality control will be carried out in parallel with import procedures. We do not mention the quality control process in the article, please contact hotline or hotmail for advice.

7. Notes when carrying out procedures for importing wall paint

In the process of carrying out procedures for importing wall paint, paint of all kinds. We have drawn some experiences that we would like to share with you for reference. When carrying out procedures for importing wall paint, paint of all kinds, you need to pay attention to the following points:

• Import tax is an obligation that must be fulfilled when carrying out import procedures;
• Imported emulsion wall paint must undergo quality inspection of imported goods when imported. Other types of paint do not require quality inspection;
• Certificate of origin is very important when carrying out import procedures. This is a document used to enjoy special preferential tax rates;
• The original documents must be prepared before carrying out import procedures, to avoid the situation of goods being stored in warehouses and yards.

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.

 

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