Microwave oven import procedures, HS code, import tax, VAT and microwave oven import policy. These are the main contents that Anlita wants to share with you in this article. Microwave ovens are household thermoelectric devices, used quite commonly in today’s life. Microwave ovens are imported from many different countries to Vietnam such as: China, Korea, Japan, Europe, America, Thailand.

Next, Anlita would like to send you the content of the microwave oven import procedure, HS code, import tax, VAT and microwave oven import policy. Please refer to the main content below: 

1. Microwave oven import policy

The procedure for importing microwave ovens is regulated in the following legal documents:

1. VAT Law 13/2008/QH12 dated June 3, 2008;
2. Official Dispatch No. 1488/TĐC-DGPH dated October 21, 2009;
3. Official dispatch 6061/TCHQ-TXNK dated June 29, 2016
4. Decision 04/2017/QD-TTg dated March 9, 2017;
5. Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented 39/2018/TT-BTC dated April 20, 2018;
6. Decision No. 3810/QD-BKHCN dated December 18, 2019;
7. Decree 69/2018/ND-CP dated May 15, 2018;
8. Circular No. 09/2019/TT-BKHCN dated September 30, 2019;
9. Decree 128/2020/ND-CP dated October 19, 2020.

According to the above legal documents, it can be seen that. Microwave ovens are not on the list of goods banned from import. However, used microwave ovens are on the list of prohibited imports.

Also according to the legal documents above, when carrying out procedures to import microwave ovens. Must do quality inspection according to decision 3810/QD-BKHCN.

Above are all legal documents regulating the procedure for importing microwave ovens. There may be some other additional documents that we hope to receive contributions from readers. If you have any questions or comments, please contact the hotline or hotmail for advice.

2. Label 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 more closely monitored. Labeling goods is intended to help administrative agencies manage goods, determine the origin and unit responsible for the goods. Therefore, labeling goods is one of the indispensable steps when carrying out procedures to import microwave ovens from different countries.

2.1. Label content

In addition to labeling, label content is also very important. Label content of goods is regulated in Decree No. 43/2017/ND-CP. For microwave oven products, the content of a full label includes the following information:

1. Information of the exporter (address, company name);
2. Information of the importer (address, company name);
3. Product name and product information;
4. Origin of goods.

Those are the basic label contents that need to be affixed to the goods. Information presented must be in English or other languages must be translated. When carrying out procedures to import microwave ovens, if you encounter a red channel, customs inspection will pay close attention to the label content above.

2.2. Label position on goods

Sticking labels on goods is necessary, but sticking them in the right position is more important. When importing, product labels need to be affixed to the surfaces of the package such as: On cartons, on wooden packages, on product packaging. Or anywhere as long as it’s convenient to check and easy to see. Labeling in the correct location will help save inspection time when carrying out import procedures for microwave ovens of all types.

For retail goods on the market, more information needs to be shown. Such as the manufacturer, quantity of goods, technical specifications, date of manufacture, safety warnings.

2.3. Risks encountered when not labeling

Labeling goods is illegal according to the law. If the goods were not labeled when imported or the content of the label is incorrect. Importers must face the following risks:

1. Being fined according to regulations, the penalty level is specified in Article 22 of Decree 128/2020/ND-CP;
2. Not entitled to special preferential import tax because the certificate of origin will be rejected;
3. Goods are easily lost or damaged because there are no warning labels for loading, unloading and transportation.

With the above risks, we recommend that you put labels on the goods when carrying out procedures to import microwave ovens. If you do not fully understand the regulations on product labels. Please contact hotline or hotmail for advice.

3. Microwave oven HS code

Looking up HS codes is the first thing to do when importing microwave ovens. The hs code for each item is the same worldwide at least 4 to 6 numbers. Therefore, when doing import procedures, you can refer to the HS code provided by the seller.

Next, Anlita would like to introduce to you the HS code of the oven microwave. Please follow the detailed table below.

According to the description above, the HS code of the microwave is: 85165000. Preferential import tax on microwave ovens is 37.5%, import VAT is 10%.

Also according to this HS code, microwave oven products will have to undergo import quality inspection when imported. However, if the microwave uses power sources such as solar power, wind power, or water power, there will be no need to do quality testing.

In addition to these tax rates, there are also special preferential import taxes. This tax rate applies to goods imported from countries and territories with which Vietnam has signed trade agreements such as: Eastern Europe, Europe, America, Chile, Korea, China, Japan. , ASEAN countries.

To learn about special preferential tax rates and advice on the procedure for importing microwave ovens. Please contact our hotline or hotmail for advice.

4. Import tax on microwave ovens

Import tax is considered a part of the cost that will have to be added to the cost of goods sold of the business. Import tax is an obligation to the state that importers must fulfill. There are two types of import tax: VAT and import tax.

To determine the import tax and VAT of microwave ovens. Please refer to the calculation formula below.

• Import tax is determined according to HS code. Import tax is calculated according to the formula:

Import tax = CIF value x % tax rate

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 VAT is determined according to the formula:

Value added tax = (CIF value + Import tax) x % tax rate.

According to the above formula, import tax depends on import tax rate. The import tax rate depends on the microwave hs code selected above.

Besides, as mentioned above, for goods imported from countries and regions with which Vietnam has signed trade agreements, the import tax is usually 0%. Therefore, when negotiating a transaction, the buyer should ask the seller to provide a certificate of origin.

If you do not understand the certificate of origin and import tax for microwave ovens, please contact our hotline or hotmail for advice.

5. Microwave oven import documents

Documentation for import procedures for microwave ovens in particular and other items in general. Regulated in Circular 38/2015/TT-BTC dated March 25, 2015; Amended and supplemented 39/2018/TT-BTC dated April 20, 2018.

The dossier set for importing microwave ovens includes the following documents:

1. Customs declaration;
2. Commercial invoice; commercial invoice;
3. Bill of lading;
4. Packing list;
5. Commercial contract (Sale contract);
6. Quality inspection registration dossier;
7. Certificate of origin (C/O) if any;
8. Catalog (if any).

In the above set of documents, the following documents are the most important: Customs declaration, bill of lading, commercial invoice and registration dossier for quality inspection of imported microwave ovens. For other documents, they will be added when requested by customs.

There are two forms of quality inspection dossiers: direct paper dossier submission and electronic dossier submission through the national single-window information public. Quality inspection documents are required when carrying out procedures to import microwave ovens. Therefore, as soon as you have the customs declaration number, you must register the quality inspection file to avoid prolonging the time.

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

6. Microwave oven import process

Procedures for importing microwave ovens as well as many other items. Very specifically stipulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented 39/2018/TT-BTC dated April 20, 2018. We summarize the steps in a short description so you can get an overall picture.

Below are the main steps to carry out procedures to import microwave ovens of all types.

Step 1: Fill out the customs declaration

After having all import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, arrival notice and determining the HS code of the microwave. You can then enter declaration information into the customs system via software.

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 flow, print out the declaration and bring the import dossier to the customs department to open the declaration. Depending on the green, yellow, and red channel, follow the steps to open the declaration.

Step 3. Clear customs declaration

After checking the documents, if there are no questions, the customs officer will accept customs clearance of the declaration. Precious you can now pay import tax for the customs declaration to clear the goods.

Step 4. Bring the goods to the warehouse for preservation and use

Upon customs clearance, proceed with the liquidation of the declaration and carry out the necessary procedures to bring it back to the warehouse.

Conducting sampling to check microwave quality. This can be done at the port or samples can be taken at the importer’s warehouse.

Above are 4 basic steps to carry out procedures to import microwave ovens. In addition, there are many business details that we have not mentioned here. Please contact Anlita for advice.

7. Register to check microwave oven quality

When carrying out import procedures, microwave ovens must register for quality inspection as prescribed in Decision No. 3810/QD-BKHCN. Quality inspection registration documents can be made on paper or on the national one-stop information portal.

Next, Anlita will introduce to you the steps to register for quality inspection for microwave oven products on the national one-stop system.

Step 1: Create an account and register profile

Creating an account on the national one-stop site is the first step when registering for quality inspection. To create an account on the national one-stop site, you must visit the website https://vnsw.gov.vn. Enter data according to the available information boxes to create an account.

After having an account, you can register on the national one-stop site. At the management part of the Ministry of Science and Technology. When registering documents, the Department of Standards, Metrology and Quality will be the unit receiving the documents. You must choose a sample testing unit, a sample testing unit licensed by the Ministry of Science and Technology.

Registration and account can be done before importing microwave oven procedures. You should create an account in advance because it usually takes 24 hours for the account to be approved.

Step 2: Take samples and check quality

After having the registration dossier number, check the quality. Customs can then clear the goods. Sampling to check quality can be done at the port or at the importer’s warehouse.

Samples will be taken according to regulations to check quality. Quality inspection time according to TCVN. Depending on the laboratory, it usually takes 2-3 days for test results to be available.

Step 3: Receive results and upload results to the national one-stop site

When the quality inspection results are available, the importer or sample inspection unit can upload the results to the national single-window system. After receiving the results, the Department of Standards and Measurement will accept or reject the registration application.

Above are three basic steps to register for microwave oven quality inspection. If you do not understand the quality inspection registration process, please contact the hotline or hotmail for advice.

8. Notes when importing microwave ovens

During the process of importing microwave ovens for customers. We have learned some experiences that we would like to share with you. The following are the notes that Anlita wants to share for your reference.

Import tax is an obligation that the importer must fulfill with the state;

Used microwave ovens are on the list of goods banned from import;

Microwave ovens that want to be imported must undergo quality inspection.

Those are the notes that we want to send to you for your reference. If you find it useful, you can share it with your friends for reference. If there are any inappropriate points, please give us feedback so we can improve the article.

9. Conclusion:

Above are all the main contents about the microwave oven import procedure process, hs code, import tax, VAT and microwave oven import policy. Hopefully this article will bring you the information you are looking for. Any questions or requests for quotes for microwave oven import procedures services? Please contact our hotline or hotmail for advice.1