Procedures for importing bone cement

1. Bone cement import policy

The process of carrying out procedures for importing bone-attached cement. Stipulated in the following legal documents:

• Circular 26/2015/TT-BTC dated 27/02/2015;
• Circular 39/2016/TT-BYT dated 28/10/2016;
• 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;
• Official Letter 4658/BYT-TB-CT dated 12/08/2019;
• 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, bone-attached cement is not on the list of goods banned from import. When importing this item, it is necessary to pay attention to the following points:

• Cemented bones that want to be imported must be classified as medical equipment;
• When importing cement with bones, 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, when importing medical equipment, the enterprise must be an enterprise registered to trade in medical equipment. Not all businesses can import bone-in cement.

Above is the entire document regulating the process of importing bone-attached cement, if you do not fully understand the above documents. Please contact our hotline or hotmail for advice.

2. Bone cement hs code

The hs 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 introduce to you the hs code of bone-attached cement according to the table below:

HS Code	Describe
30064020	HS code for cement with bones

According to the table above, the hs code of bone-attached cement is: 3006.40.20. According to this HS code, the preferential import tax rate is 0%. Cemented bones belong to the group of goods entitled to 5% VAT (subjects not subject to VAT as prescribed in Circular 26/2015/TT-BTC dated 27/02/2015).

Determining the correct HS code is very important when carrying out procedures for importing bone-attached cement. Identifying the wrong hs code will bring certain risks to you such as:

• Shall be fined for incorrectly declaring hs codes 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 know more about the special preferential tax on the type of orthosetic cement that you import. Please contact our hotline or hotline for advice.

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3. Import tax on bone-attached cement

Import tax is an obligation that the importer must fulfill when carrying out procedures for importing bone-attached cement. Tax obligation is mandatory and goods are only cleared when the tax obligation has been fulfilled. There are two types of import tax, namely VAT and import tax. Import tax depends on the hs code of the selected goods. The tax calculation method when carrying out procedures for importing bone-based cement 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 bone-attached cement belongs to the imposed tax rate. The tax rate of bone-attached cement 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.

The import tax rate of bone-attached cement is 0% and VAT is 5%. Thus, the import tax of bone-attached cement is only VAT. In order to be able to apply the VAT rate of 5%, it is necessary to make a declaration of medical equipment.

4. Labeling of imported goods

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 cement.

4.1 Label content

In addition to having to be labeled, the content of the label is also very important. The content of the labels of items is specified in Decree No. 43/2017/ND-CP. For bone-attached cement products, the content of a full label includes the following information:

• Information of the exporter's family (address, company name);
• Information of the importer (address, company name);
• Name of goods and information of goods;
• Origin of goods;

Those are the basic label contents that need to be affixed to the goods. The information shown must be in English or other languages that must be translated. When carrying out procedures for importing bone-based cement, 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 the right place is more important. When importing, the goods label needs to be pasted on the surfaces of the package such as: On the carton, on the wooden package, on the 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 cemented with bones of all kinds.

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 on goods is caught in accordance with the provisions of law. If the goods are not labeled when importing or the content of the goods label is wrong. The importer must face the following risks:

• Being fined according to regulations, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
• Not entitled to special preferential import tax 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;

With the above risks, we recommend that you put a label on the goods when carrying out procedures for importing reinforced cement. If you do not fully understand the regulations on goods labels. Please contact the hotline or hotmail for advice.

5. Dossier of import of bone-attached cement

The set of dossiers for carrying out import procedures for bone-attached cement in particular, carrying out import procedures for 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;
• Packing list;
• Bill of lading;
• 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 customs clearance procedures for bone-attached cement. The most important are customs declarations, commercial invoices, bills of lading, and dossiers of declaration of medical equipment. Other documents will be supplemented if requested by the customs office.

Preparing documents before carrying out procedures for importing bone-attached cement 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.

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6. Procedures for announcing cements attached to bones

Dossiers and procedures for announcing the classification of medical devices in general. Classification of bone-attached cement 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.

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 bone-attached cement, it is classified into category A. The process for registering for classification includes 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
Upon receipt of the dossier (including the papers certifying that the fee has been paid as prescribed by the Ministry of Finance), the Department of Health in the locality where the medical device business establishment is located shall post the Announcement Number of standards applicable to medical devices of class A, B publicize on the web portal on management of medical devices and dossiers of announcement of applied standards

7. Import process of bone-attached cement

The process of carrying out procedures for importing bone-attached cement 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 cement. 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 hs code of reinforced cement. 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. 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 the goods arrive at the port, the customs declarant must declare the 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 process of importing bone-based cement. Enterprises that make false declarations will face fines on taxes and origins according to the customs law.

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 bone-attached cement. 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 steps to carry out procedures for importing cement. If you do not understand the steps, please contact us via hotline or hotmail for advice.

8. Notes when importing bone-attached cement

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

• Import tax is an obligation that must be fulfilled with the state;
• The VAT on bone-attached cement is 5%;
• When importing cement, the 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. Avoid the situation that the goods arrive and then make them, which 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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