Procedures for importing cartons

1. Carton Import Policy

The process of carrying out procedures for importing cartons is specified in the following legal documents:

• Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Decree No. 69/2018/ND-CP dated 15/05/2018;
• Decree No. 43/2017/ND-CP dated 14/4/2017;
• Decree 128/2020/ND-CP dated 19/10/2020;
• Circular 10/2024/TT-BXD dated 0/11/2024;

According to the above legal documents, carton items are not on the list of goods banned from import. However, when importing this item, importers need to pay attention to the following points:

• Used goods on the list of prohibited imports;
• The timber in the book is subject to import must have a permit;
• When importing, goods must be labeled according to 43/2017/ND-CP;
• Identify the correct hs code to determine the right tax and avoid penalties;

Above are the legal documents regulating the import of cartons. If you do not fully understand the above regulations, please contact us via hotline or hotmail for advice.

See more procedures for importing plywood

2. Identify the carton HS code

Looking up the hs code is the most important job before cartons are imported. In order to be able to accurately identify the hs code, it is necessary to understand the nature, composition, function, and raw materials for producing the product.

2.1 Carton HS Code

The hs code (Harmonized System) is a series of codes used for all goods worldwide. Between different countries in the world, only the number of tails is different. Therefore, the first 6 digits of the hs code worldwide for an item are the same. Here, Just In Time would like to introduce to you the hs code for cosmetic bottles according to the table below:

2.2 Risks of applying the wrong HS code

Determining the correct HS code is very important when cartons are imported. Misidentifying the hs code will bring certain risks to you, such as:

• Delay in customs clearance: Incorrect declaration of HS codes can lead to delays in customs procedures, as time is needed to check and verify accurate information about the type of goods;
• Delay in delivery: If the goods are found to have an incorrect HS code, the customs authority may request correction or clarification of the information. This can lead to delays in the delivery process and affect the production and business cycles of the business;
• Being fined for falsely declaring the hs code according to Decree 128/2020/ND-CP;
• 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 accurately identify the hs code for each specific type of carton. Please contact the hotline or hotmail for advice.

3. Carton import tax

Determining import taxes is an important task when carrying out carton import procedures. The import duty 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 carton import tax

Import taxes are calculated according to the same formula as other items. There are two types of import duties of this item, namely import duty and import VAT.

Import tax determined by HS code Import tax is calculated according to the formula:
Import tax = CIF value x % of tax rate

Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax) x % of 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 an expense that is included in the cost of goods sold for an order. Therefore, you must check the correct HS code to get the best import tax code.

3.2 Notes when determining carton import tax

When determining the import tax on cartons, it is necessary 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 purchases under other conditions. When calculating import tax, the value must be converted to the CIF value for import tax calculation;
• Import taxes will also be subject to VAT;

Those are the notes when calculating carton import tax. If you don't understand how taxes are calculated and the notes above. Please contact the hotline or hotmail for advice.

4. Carton import dossier set

A set of documents for importing cartons in particular and of other items. Specified in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

• Customs declaration;
• Sale contract;
• Commercial invoices;
• Packing list;
• Bill of lading;
• Certificate of origin (c/o) if any;
• Catalogue (if any), and other documents if required by customs;

In the above set of carton import procedures. The following documents are the most important: Customs declaration, bill of lading, commercial invoice. For other documents, they will be provided upon customs request.

A certificate of origin is a document that is not required. However, this is a very important document for importers to enjoy preferential import tax rates. Therefore, the importer should negotiate and ask the seller to provide a certificate of origin.

5. Carton import procedure process

The process of importing cartons as well as other items. We've summarized the short description steps so you can get a picture of the big picture. The following are the main steps in the process of importing cartons.

Step 1. Customs declaration
After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, notification of arrival and identification of the formwork board HS code. Then the declared information can be entered into the customs system via customs declaration software.

The declaration of customs declarations on customs software. It requires the importer to have an understanding of input into the software. You should not file a customs declaration on your own without a clear understanding of the job. Arbitrary declaration can be easily attached to uncorrectable points on the customs declaration. At that time, it will take a lot of money and time to fix.

Within 30 days from the date the goods arrive 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.

This is the most important step in the carton import procedure process. All declared contents will be pushed to the customs system. If there is an error affecting the tax or origin of the goods. Then importers can face fines under customs laws. 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 declaration flow, 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, take steps to open the declaration.

The opening of the declaration must be carried out as soon as possible, within 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 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 cartons. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 3. Customs clearance of goods
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 your customs declaration to clear your goods.

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

Step 4. Bringing goods for preservation and use
After the customs declaration is cleared, proceed with the declaration finalization and complete the necessary procedures to transport the goods to the warehouse. To be able to bring goods to the warehouse, you need to prepare a delivery order in advance, a pick-up slip at the port and arrange a pick-up vehicle. Avoid the situation that the declaration has been completed but there is an order from the shipping line to take the goods out of the port. Above are the four basic steps to do the carton import procedure. If you do not fully understand the above steps, please contact the hotline or hotmail for advice.

6. Notes when carrying out procedures for importing cartons

When carrying out procedures for importing cartons, it is necessary to pay attention to the following points:

• Import duty is an obligation that the importer must fulfill with the state;
• When importing, goods must be labeled according to 43/2017/ND-CP;
• Identify the correct hs code to determine the right tax and avoid penalties;
• Import taxes are quite high, when negotiating with sellers, they should ask for a certificate of origin to receive tax incentives;
• Original documents should be prepared in advance, avoiding storage and warehousing to wait for documents;

If you have difficulties when clearing customs, 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, Tan Son Hoa Ward, Ho Chi Minh City.

Hotline: +84 83 9910066

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