Procedures for importing stationery

1. Stationery import policy

The process of carrying out import procedures and policies on import of stationery are 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 69/2018/ND-CP dated 15/05/2018;
• Decree No. 15/2018/ND-CP dated 02/02/2018;
• Decree No. 43/2017/ND-CP dated 14/4/2017;
• Official Letter No. 2655/TXNK-PL dated 18/07/2017;
• Decree 128/2020/ND-CP dated 19/10/2020;

According to the above legal documents, stationery is not on the list of goods banned from import. When importing stationery, it is necessary to pay attention to the following points:

• Used stationery subject to import ban;
• When importing stationery, goods must be labeled according to 43/2017/ND-CP;
• Identify the correct hs code to determine the right tax and avoid penalties;

Above is the entire document regulating the procedure for importing stationery, if you do not fully understand the above documents. Please contact our hotline or hotmail for advice.

2. HS Code of Stationery

Looking up the hs code is the most important job before importing stationery. In order to be able to accurately identify the hs code, it is necessary to understand the properties, components, functions, and raw materials for the production of the product.

2.1. Stationery HS Code

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

HS Code	Description
48201000	Notebooks, notebooks, notebooks, calendars, notepads... made from paper or paperboard.
48203000	Profiles, document covers, paperclip covers or cardboard.
48219090	Other types of paper products used in the office (e.g. fax paper, printing paper).
96081010	Ballpoint pens, ballpoint pens.
96082000	Markers, quills, tablets.
96091010	Wooden pencils (graphite pencils).
96091090	Mechanical pencils or others.
96100000	Chalkboards, writing boards, whiteboards used in offices or schools.
40169320	Elastic bands, rubber bands.
39261090	Document clips, pen cases, file trays, plastic products for office use.
83051000	Paper clips, staples, metal paper presses.
96121010	Adhesive tape, office tape.
96121090	Other types of office adhesives and pastes.

2.2 Risks of applying the wrong HS code

Determining the correct HS code is very important when carrying out stationery import procedures. 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 correctly identify the hs code for each specific type of stationery. Please contact the hotline or hotmail for advice.

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3. Import duty on stationery

Determining import taxes is an important task when carrying out procedures for importing stationery. 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 stationery 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 % 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 stationery import tax

When determining the import tax on stationery, 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 the import tax on stationery. If you don't understand how taxes are calculated and the notes above. Please contact the hotline or hotmail for advice.

4. Labeling of imported goods

Labeling on imported goods is not a new regulation. However, since Decree 128/2020/ND-CP was issued, the labeling of imported goods has been more closely supervised. Labeling of goods aims to help administrative agencies manage goods, determine the origin and unit responsible for the goods. Therefore, labeling on goods is one of the indispensable stages when carrying out procedures for importing stationery from different countries.

4.1 Label content

In addition to labeling, the content of the label is also very important. The content of labels of goods items is specified in Decree No. 43/2017/ND-CP. For stationery items, 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 commodity information;
• Origin of goods;

Those are the basic label content that needs 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 stationery, 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

Applying labels to goods is necessary, but applying them in the right place is more important. When importing, the label of the goods needs to be affixed to 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 stationery of all kinds.

For retail goods on the market, it is necessary to show more information. Such as manufacturer, quantity of goods, specifications, production dates, 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 contents of the goods labels are wrong. Then the importer faces the following risks:

• Fined as prescribed, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
• Not entitled to special preferential import duties 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;

Given the above risks, we recommend that you put labels on your goods when importing stationery. If you don't fully understand the labeling regulations. Please contact the hotline or hotmail for advice.

5. Stationery import dossier

The set of dossiers for carrying out procedures for importing stationery in particular, carrying out procedures for importing other items in general. 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 (if any);
• Catalogue (if any), and other documents if required by customs;

Above are all documents used to carry out procedures for customs clearance of stationery. The most important are customs declarations, commercial invoices, bills of lading, certificates of origin. Other documents will be supplemented if requested by the customs office.

Preparing documents before carrying out the procedure for importing stationery is extremely important. For original documents such as bills of lading, certificates of origin, the importer must request the seller to deliver the express in advance. Avoid waiting for documents, which can lead to container storage and cargo storage.

If you do not fully understand the documents listed above, you can contact our hotline or hotmail for advice.

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6. Procedures for importing stationery

The process of carrying out procedures for importing stationery as well as other items. It is very specifically stipulated in Circular 38/2015/TT-BTC dated 25/3/2015 amended and supplemented 39/2018/TT-BTC dated 20/04/2018. We've summarized the short description steps so you can get a picture of the big picture. The following are the main steps to carry out procedures for importing stationery of all kinds.

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 and identification of stationery 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 procedure for importing stationery. 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 stationery. It is not recommended to leave the declaration for a long time before bringing it down to carry out 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 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 preservation first. After completing all the documents, customs will proceed to clear the customs declaration. When the declaration has not been cleared, it is necessary to carry out the procedures to allow 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 for preservation and use
of the customs clearance declaration, then proceed to liquidate the declaration and carry out the necessary procedures to bring the goods to the warehouse. In order to be able to pick up the goods smoothly, you need to fully prepare the order to drop the goods, means of transport and the goods accepted for passing through the monitoring area.

Above is the process and steps to import stationery. If you do not understand the steps and process, please contact us via hotline or hotmail for advice.

7. Notes when importing stationery

Notes when carrying out procedures for importing stationery include:

• Import duty is a mandatory obligation to be fulfilled when importing stationery;
• When importing stationery, goods must be labeled according to 43/2017/ND-CP;
• Identify the correct hs code to determine the right tax and avoid penalties;
• Original documents should be sent in advance to avoid waiting for documents. Leading to storage or storage fees;

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

Email: info@justintimevn.com

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