Procedures for importing wheelchairs

1. Wheelchair import policy

Wheelchair import procedures. Stipulated 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;
• Circular 14/2018/TT-BYT dated 15/05/2018;
• Decree 98/2021/ND-CP dated 08/11/2021;
• Guiding Circular /2021/TT-BYT dated /12/2021. Guiding the implementation of Decree 98/2021/ND-CP;
• Decree No. 43/2017/ND-CP dated 14/4/2017;
• Decree 128/2020/ND-CP dated 19/10/2020;
• Document 43/2021/TT-BTC dated 11/06/2021;

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

• If a wheelchair wants to be imported, it must make a declaration of classification of medical equipment;
• When importing wheelchairs, goods must be labeled according to 43/2017/ND-CP;
• Determine the correct HS code to determine the correct tax and avoid being fined;

In addition to the above legal documents, there are many other regulations. It is issued from time to time, so please contact the hotline or hotmail for advice.

2. Determine the wheelchair hs code

Determining the HS code is the most important step when carrying out wheelchair import procedures. Identifying the HS code will determine the import tax, VAT and import policy. To identify the correct HS code, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.

2.1 Wheelchair 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 wheelchair code table.

2.2 Risks of applying the wrong hs code

Determining the correct HS code is very important when carrying out procedures for importing wheelchairs. The wrong identification of the hs code will bring certain risks when carrying out procedures for importing wheelchairs 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 accurately determine the hs code for the wheelchair type. Please contact the hotline or hotmail for advice.

3. Process of announcing imported wheelchairs

Dossiers and procedures for announcing the classification of medical devices in general. Classification of wheelchairs in particular and other items in general. The specific process is specified in Decree 98/2021/ND-CP and Circular 39/2016/TT-BYT. Currently, the publication of the classification of medical devices is carried out on the electronic system of the Ministry of Health: https://dmec.moh.gov.vn.

Announcement of medical equipment should be done before entering the wheelchair import procedure. Because the time to make the announcement is quite long, if you do it at the time of import, you will incur storage and storage fees for goods.

Dossiers and procedures for announcing the classification of medical devices, depending on the group of medical devices to be announced: Categories A, B, C, D. Regarding the dossier of registration for the publication of classification of medical devices, please contact our hotline or hotmail for advice. For wheelchairs, they are classified into category A. The process to register for classification consists of the following 2 steps:

Step 1: Submit the dossier via the web
portal Before putting medical devices of class A and B on the market, the establishment announcing the applicable standards is responsible for submitting the announcement dossier to the Department of Health of the locality where the business is located.

Step 2: Receive feedback and supplement to complete the dossier
When receiving the dossier (including the document certifying that the fee has been paid according to the regulations of the Ministry of Finance), the Department of Health in the locality where the medical equipment business establishment is located. Publish the number of announcement of standards applicable to medical devices of class A and B on the website of medical device management and dossiers of announcement of applied standards. If you don't know the process and the cost. Please contact our hotline or hotmail for advice.

4. Wheelchair import tax

Import duty is an obligation that the importer must fulfill when carrying out the procedures for importing wheelchairs. Tax obligations are mandatory and goods are only cleared when the tax obligation has been fulfilled. There are two types of import taxes, namely VAT and import tax. Import duties depend on the hs code of the selected goods. The tax calculation method when carrying out procedures for importing wheelchair machines is as follows:

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 % VAT rate.

According to the above formula, it can be seen that the import tax on wheelchairs belongs to the tax rate applied. The tax rate of the wheelchair depends on whether the order has a certificate of origin or not. If there is a certificate of origin (c/o), a special preferential tax rate may be applied.

5. Wheelchair import dossier

The set of dossiers for carrying out procedures for importing wheelchairs in particular, 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.

• Customs declaration;
• Sale contract;
• Commercial invoice;
• Bill of lading;
• Packing list;
• Certificate of origin (if any);
• Dossier of announcement of medical equipment;
• Catalog (if any), and other documents if required by customs;

Above are all documents used for wheelchair customs clearance procedures. The most important are customs declarations, commercial invoices, bills of lading, and medical device declaration documents. Other documents will be supplemented if requested by the customs office.

Preparing documents before going through the procedures for importing wheelchairs is extremely important. For original documents such as bills of lading, certificates of origin, the importer must ask the seller to courier 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.

6. Procedures for importing wheelchairs

The procedure for importing wheelchairs as well as many other items. It is very specifically stipulated in Circular 38/2015/TT-BTC dated 25/3/2015 amending and supplementing 39/2018/TT-BTC dated 20/04/2018. We summarize the steps in a short description so that you can visualize the big picture.

Step 1: Announce the classification of medical
devices Details to announce the classification of medical devices for wheelchairs. We have our own article according to the link described above, you can go back to read it again.

Step 2. Declaration of customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, results of classification of medical equipment, notification of arrival of goods and identification of the wheelchair HS code. 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. Self-declaration can easily be stuck with 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 wheelchair import process. 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 3. 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 wheelchairs. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 4. 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 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 5. Bringing goods for preservation and use
of customs clearance declarations, liquidation of declarations and carrying out necessary procedures to bring goods to warehouses. In order to be able to pick up your goods smoothly, you need to have a full release order, a means of transport and an accepted order for the goods to pass through the monitoring area.

Above is the process of procedures for importing wheelchairs. If you do not understand the steps, please contact us via hotline or hotmail for advice.

7. Notes when importing wheelchairs

When carrying out procedures for importing wheelchairs, the following should be noted:

• Import tax is an obligation that must be fulfilled with the state;
• VAT for wheelchairs is 5%;
• When importing wheelchairs, goods must be labeled according to 43/2017/ND-CP;
• Determine the correct HS code to determine the correct tax and avoid being fined;
• It is recommended to carry out procedures for announcing the classification of medical devices before importing. Avoiding the situation that the goods come back and then make it will lead to warehousing;

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.

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