Customs procedures

Procedure for importing rollers

Procedures for importing new and used vibrating rollers, vibrating roller HS code, import tax, VAT, import policy and quality inspection of imported rollers. These are the main contents that Anlita wants to share with you in this article.Road rollers are classified as specialized machines in construction when carrying out import procedures. There are two types of imported rollers: new or used. Road rollers are imported from many countries to Vietnam such as Australia, Japan, Korea, China, Europe, and America.The following is the procedure for importing road rollers, import tax, VAT, quality inspection and policy on importing new and used road rollers. Please follow the main content below. 1. Policy on importing road rollers Procedures for importing road rollers are regulated in the following legal documents:Circular 41/2011/TT-BGTVT dated May 18, 2011Circular 23/2015/TT-BKHCN dated November 13, 2015Circular 103/2015/TT-BTC dated July 1, 2015Circular 38/2015/TT-BTC dated March 25, 2015; Amended and supplemented 39/2018/TT-BTC dated April 20, 2018.Decree No. 69/2018/ND-CP dated May 15, 2018Decision 18/2019/QD-TTg dated April 19, 2019According to the above documents, new and used road rollers are not on the list of prohibited imports. However, when importing vibrating rollers, the following conditions must be met:The age of the device is not specified;Imported vibrating rollers must have labels according to Decree No. 43/2017/ND-CP;In accordance with national technical regulations (QCVN) on safety and energy saving;In case there is no QCVN, the roller must comply with national standards (TCVN) or those of G7 countries and Korea.Above are the documents regulating the procedures for importing road rollers. If you do not fully understand the above documents, 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 import procedures for all types of rollers.

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 roller products, the content of a full label includes the following information:

  1. Brand, trade name (Commercial name), type code (Model code);
  2. Frame number;
  3. Typical technical specifications;
  4. Year of manufacture;
  5. Warning information (if any).

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.

2.2. Label position on goods

Sticking labels on goods is necessary, but sticking them in the right location 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 time on inspection when carrying out import procedures for all types of rollers. For normal vibrating rollers, marks will be stamped on the vehicle body according to the manufacturer’s standards.

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 label the goods. If you do not fully understand the regulations on road roller labels. Please contact hotline or hotmail for advice.

3. HS code of vibrating roller

Looking up HS codes is a must-do job when carrying out procedures to import vibrating rollers. HS code is a series of numbers that is conventionally assigned to each specific type of product on a global scale. Normally, the HS code between the exporting country and the importing country will be the same at least 4 to 6 numbers. Therefore, when importing, buyers should refer to the HS code from the seller.

Next, Anlita would like to introduce the HS code of road rollers, please refer to the table below:

Product code

Product description

Normal import tax

Preferential import tax

VAT

ACFTA (CO
Form E)

ATIGA (CO
Form D)

 

 
  

 

– Bulldozers and angledozers:

 

 

 

 

 

  

84291100

– – Track laying

5

0

8

0

0

  

84291900

– – Other

5

0

8

0

0

  

84292000

– Graders and levellers

5

0

8

0

0

  

84293000

– Scrapers

5

0

8

0

0

  

842940

– Tamping machines and road rollers:

 

 

 

 

 

  

84294030

– – Tamping machines

5

0

8

0

0

  

84294040

– – Vibratory smooth drum rollers, with a centrifugal force drum not exceeding 20 t by weight

7.5

5

8

0

0

  

84294050

– – Other vibratory road rollers

5

0

8

0

0

  

84294090

– – Other

5

0

8

0

0

  

 

– Mechanical shovels, excavators and shovel loaders:

 

 

 

 

 

  

84295100

– – Front-end shovel loaders

5

0

8

0

0

  

84295200

– – Machinery with a 360o revolving superstructure

5

0

8

0

0

  

84295900

– – Other

5

0

8

0

0

  

According to the import-export tariff, the HS code of vibrating rollers belongs to group 842940. The import tax of road rollers is 0% – 5%, the VAT of vibrating road rollers is 10%.

The above import tax rates are preferential import and export taxes. To enjoy special preferential import tax rates, the shipment must have a certificate of origin (C/O).

Determining the correct HS code is very important when carrying out procedures to import vibrating rollers. Misidentifying the HS code will bring certain risks to you such as:

  1. Penalties for declaring incorrect HS codes according to Decree 128/2020/ND-CP;
  2. In case of import tax, you will face a penalty of at least 2,000,000 VND and a maximum penalty of 3 times the tax amount.

If you have not determined the exact HS code of the vibrating roller. Please contact hotline or hotmail for advice.

 

Import tax on road rollers Import tax is an obligation that the importer must fulfill with the state. There are two types of import tax on road rollers: import tax and import VAT. You can refer to how to calculate import tax in the following way:

Import tax on rollers depends on the HS code selected above. Each HS code has a specific tax rate.

You can refer to the import tax calculation below:

  • Import tax 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 10%.

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. There are two types of import tax rates: preferential tax rates and special preferential tax rates. The special preferential tax rate is usually 0% applied to goods imported from countries and territories with which Vietnam has signed trade agreements such as: China, Korea, Japan, Chile, Europe, Australia, India and Asean countries. To receive special preferential import tax rates. Then that shipment must have a certificate of origin, also known as ℅

 

4. Documentation for import procedures

Documentation for importing sauna chambers in particular and importing other goods in general. Regulated in Circular 38/2015/TT-BTC dated March 25, 2015; Amended and supplemented 39/2018/TT-BTC dated April 20, 2018.

  1. Customs declaration
  2. Sales contract
  3. Commercial invoice
  4. Packing list
  5. Bill of lading
  6. Catalog (if any), and other documents if required by customs.

5. Inspection registration dossier

Above are all documents used to complete customs clearance procedures for vibrating rollers. The most important are customs declarations, inspection certificates, commercial invoices, and bills of lading. Other documents will be added if requested by the Customs authorities.In the above documents, the customs declaration is declared after the goods have arrived at the port. Other documents are available from the beginning, so importers should prepare them in advance to avoid the situation where the goods have arrived at the port before preparing them. The time to complete import procedures for vibrating rollers will be extended.Certificate of origin is an optional document. However, to enjoy special preferential import tax rates, the buyer should ask the seller to provide it. The special preferential import tax rate is usually 0%.If you do not fully understand the documents in the dossier for importing vibrating rollers above. Please contact hotline or hotmail for advice.

 

6. Process for importing road rollers

Procedures for importing sauna rooms 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. In addition, for road rollers when making For import procedures, the quality of road rollers must be inspected according to Circular 41/2011/TT-BGTVT. The procedure for importing used road rollers includes the following steps:

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 notification and determining the HS code of the roller. You can then enter declaration information into the customs system via customs declaration software.

Note: After having the customs declaration, the quality inspection registration documents must be prepared. Checking the quality of road roller registration is managed by the Registry Department. The quality inspection procedure can be seen in the quality inspection section.

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. Release goods

After checking the documents, if there are no questions, the customs officer will accept the release of the declaration. You can now pay import tax for the customs declaration to bring the goods to the warehouse for storage.

Step 4. Bring the goods back for storage

After the declaration is released, procedures can be carried out to bring the goods to the warehouse for preservation. Goods that are stored for a period of 30 days must undergo customs clearance. In case of overdue, a written explanation must be sent to customs.

Step 5. Customs clearance of goods

After having a quality certificate, bring the certificate down to supplement customs documents and proceed with customs clearance of goods.

Above are 5 steps to carry out procedures to import vibratory rollers of all types. Customs clearance will be carried out in parallel with quality inspection. Please follow the section below to understand the process of checking roller quality.

 

7. Quality inspection process

Checking the quality of road rollers is indispensable and must register for quality inspection according to Circular 41/2018/TT-BGTVT. The quality inspection process when importing vibrating rollers includes the following steps:

Step 1: Create an account

Creating an account on the national one-stop system is mandatory if you want to register for quality inspection. For road rollers, create an account and select the management section of the Ministry of Transport.

To create an account on the one-stop shop, please contact the hotline or hotmail for instructions.

Step 2: Declare your profile

Declare documents on the national one-stop page at the link https://vnsw.gov.vn/. The declaration will have to be entered according to available requirements, and the data entry person must enter it accurately. The Registry Department will check and approve the documents. After the dossier is approved, you can bring the hard copy dossier to the Registry Department to get a receipt number and conduct a notice of physical inspection of the goods.Usually for rollers imported from China or used goods. The registry agency will go to the port to inspect the goods before allowing them to be brought back to the warehouse for storage.

Step 3: Check the actual goods

The registration agency will notify the time for the business to prepare the vehicle. To check actual goods at the warehouse, the warehouse must have space for vehicles to operate and to check the machine’s emission levels.

Step 4: Notify the results and issue the certificate

After checking the correct frame number and engine number, there are no signs of erasure or alteration. The registration agency will check the documents and issue a quality certificate. The time to issue a certificate is usually 3 – 5 working days but can be faster.After having the certificate, the registration agency will issue a soft copy through the national single-window system. And the hard copy can be obtained directly from the Registry Department by the importer. If you have a certificate, you can bring it out to supplement customs and clear the customs declaration.Note: Quality inspection will be done in parallel when completing procedures to import rollers. Road rollers can only be used and sold when the customs declaration has been cleared.

 

8. Notes when importing road rollers

During the process of importing vibrating rollers for customers. We have drawn some notes that we would like to share with you for your reference. When importing vibrating rollers, you should note the following points:

  1. Import tax is an obligation to be fulfilled by the state;
  2. There is no regulation on equipment age for used vibratory rollers;
  3. Original documents need to be prepared in advance to avoid storage;
  4. Labeling goods is mandatory when carrying out import procedures;

Determining the HS code of a vibrating roller is very important when carrying out import procedures. Those are the notes that we want to share with you. If you find it interesting, you can share it with your friends and relatives for reference. If you see any inappropriate points, please give us feedback via hotline or hotmail. We will be happy to receive your feedback.

Above is the entire procedure for importing rollers, HS code, import tax, VAT, import policy and quality inspection of imported vibrating rollers. Hopefully this article will bring useful information that you are interested in.Any questions or requests for quotes for import procedures and transportation of vibrating rollers. Please contact our hotline or hotmail for advice!

 

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