Shaped aluminium bars (aluminium profiles) are used for doors, windows, facades and industrial frames. They are subject to quality inspection by the construction authority and, when made in China, to anti-dumping duty. Here is what you need to know.
1. Import policy
Legal basis: Decree 69/2018/ND-CP, Circular 38/2015/TT-BTC (amended by 39/2018/TT-BTC), Circular 19/2019/TT-BXD, Decision 2942/QD-BCT dated 28/09/2019 on anti-dumping duty, and Decree 128/2020/ND-CP. Aluminium profiles are not banned from import, but:
- They must pass import quality inspection under Circular 19/2019/TT-BXD;
- They are subject to anti-dumping duty under Decision 2942/QD-BCT (rate depends on the manufacturer – check the current rate before ordering);
- Goods must be labelled under Decree 43/2017/ND-CP;
- Classify the right HS code to pay the right tax and avoid penalties.
2. Labelling
Imported goods must be labelled under Decree 43/2017/ND-CP (amended by Decree 111/2021/ND-CP): exporter, importer, product name and information, and origin, placed where it is easy to see (cartons, crates, packaging). Missing or wrong labels can be fined under Decree 128/2020/ND-CP and may cause the C/O to be rejected.
3. HS codes
| HS code |
Description |
Normal duty (%) |
MFN preferential (%) |
VAT (%) |
ACFTA (%) |
| 7604 |
Aluminium bars, rods and profiles |
|
|
|
|
|
760410 – Of aluminium, not alloyed: |
| 76041010 |
– – Bars and rods |
7.5 |
5 |
8 |
0 |
| 76041090 |
– – Other |
15 |
10 |
8 |
0 |
|
– Of aluminium alloys – 760421 Hollow profiles: |
| 76042110 |
– – – Of a kind suitable for air-conditioner evaporators of motor vehicles |
15 |
10 |
8 |
0 |
| 76042120 |
– – – Aluminium spacers for doors and windows |
15 |
10 |
8 |
0 |
| 76042190 |
– – – Other |
15 |
10 |
8 |
0 |
|
760429 – Other: |
| 76042910 |
– – – Extruded bars and rods |
7.5 |
5 |
8 |
0 |
| 76042930 |
– – – Y-shaped profiles for zip fasteners, in coils |
15 |
10 |
8 |
0 (-KH) |
| 76042990 |
– – – Other |
15 |
10 |
8 |
0 (-KH) |
MFN import duty is 5–10%, import VAT 8% or 10%, plus anti-dumping duty for Chinese-origin goods. A valid C/O is needed for the special preferential rate.
4. Import duty and VAT
Import duty = CIF value × duty rate. VAT = (CIF value + import duty) × VAT rate. With a valid certificate of origin (Form E from China, Form D from ASEAN, and other FTAs) the special preferential rate – usually 0% – applies.
5. Import dossier
- Customs declaration
- Sales contract
- Commercial invoice
- Packing list
- Bill of lading
- Certificate of origin (if any) – needed for special preferential duty, often 0%
- Catalogue (if any) and other documents on customs request
- Quality inspection registration confirmed by the Department of Construction
6. Quality inspection
- Register: file the original registration at the Department of Construction where your company is registered; you receive a confirmed copy.
- Release: submit the confirmed registration with the customs dossier; customs releases the goods to your warehouse.
- Sampling and testing: the testing centre takes samples (usually at your warehouse) and issues a conformity certificate.
- Clearance: submit the certificate to clear the declaration. Goods that fail must be re-exported.
7. Import procedure
- Declare: once contract, invoice, packing list, B/L, C/O and arrival notice are ready and the HS code is confirmed, submit the e-declaration (within 30 days of arrival).
- Open the declaration: the system assigns green, yellow or red channel; bring the dossier to the customs branch within 15 days. The confirmed quality inspection registration must be in the dossier before the goods can be released.
- Clearance: after document (and physical) checks, pay import duty and VAT; the declaration is cleared.
- Delivery: settle port charges, collect the delivery order and truck the goods to your warehouse.
8. ANLITA notes
- Goods may only be sold after the declaration is cleared;
- Check the anti-dumping rate of your manufacturer before signing the contract;
- The C/O is key to the special preferential rate;
- Prepare original documents early to avoid demurrage and storage charges.
Need an HS code check, a duty estimate or a door-to-door quote? Contact ANLITA via Zalo, WeChat, WhatsApp or email – our team in Vietnam and China will reply quickly.