I/ Import Procedures for Floor Tiles
Floor tiles, ceramic tiles, and porcelain tiles are widely imported and used in Vietnam. The government has issued regulations on the import procedures for floor tiles to control product quality and protect the interests of all parties, including businesses and consumers.
In the context of the growing construction market and increasing competition among suppliers, importing floor tiles is not just about moving goods from one place to another. This process requires special attention to factors such as product quality, origin, and compliance with safety and environmental regulations. Currently, the most popular imported tiles in Vietnam come from countries like China, India, Spain, Italy, Indonesia, and Malaysia. Despite their diverse origins, the process and procedures for importing floor tiles are generally similar.
In this article, H-Cargo Logistics will outline the process for importing floor tiles, including HS codes, import duties, VAT, and related policies. We invite businesses and readers to follow the main content below.
II/ Import policies for floor tiles
Before importing any type of goods, the first step is to thoroughly understand the import policies applicable to that specific item. For floor tiles, these regulations are usually outlined in a series of specific legal documents, including:
Decree No. 43/2017/ND-CP dated April 14, 2017;
Decree No. 69/2018/ND-CP;
Decree No. 128/2020/ND-CP;
Circular No. 19/2019/TT-BXD;
Official Dispatch No. 3148/BXD-VLXD;
Circular No. 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018.
Based on these legal documents, there are currently no regulations from the government that prohibit or restrict the importation of floor tiles. Therefore, businesses can proceed with importing floor tiles according to existing regulations. However, the import process for floor tiles is similar to that of other common goods. It is important to note that floor tiles must comply with the regulations on conformity certification and quality inspection by the state upon importation, as guided in Section 3 of Circular No. 19/2019/TT-BXD. According to this:
"Construction products and materials must be declared conforming to regulations, adhering to the technical standards described in Part 2 of the Regulations, based on the results of conformity certification conducted by organizations designated or recognized by the Ministry of Construction."
By following these guidelines, businesses can ensure that their importation of floor tiles is compliant with Vietnamese regulations and standards.
III/ Labeling imported goods
The requirement to label imported goods is not new. However, since the issuance of Decree No. 128/2020/ND-CP, this process has been monitored and controlled more strictly. Labeling helps regulatory agencies track goods, determine their origin, and identify the responsible entities. As a result, labeling has become an essential part of the import process for floor tiles.
1. Label Content
The content of the label is extremely important, not just the act of labeling itself. The label content for products is specifically regulated in Decree No. 43/2017/ND-CP. For floor tiles, a complete label should include the following information:
Accurate name and details of the product;
Exporter's information (address, company name);
Importer's information (address, company name);
Country of origin;
Date of manufacture and expiry date (if applicable);
Other necessary information that may appear on the label (if any).
All basic information must be clearly displayed on the product label and translated into English or other required languages. During the import process, customs will pay special attention to the label content to ensure compliance with regulations.
2. Label Placement on Goods
Proper placement of labels on goods is crucial. During the import process, labels must be affixed to the surfaces of packages such as cartons, wooden crates, product packaging, or any location that facilitates inspection and identification. Ensuring labels are correctly placed will save time during the inspection process when importing ceramic tiles, floor tiles, etc.
For retail products in the market, displaying additional information is inevitable. This information may include the manufacturer’s details, quantity of goods, production dates, and safety warnings.
3. Risks of Not Labeling
Labeling goods is mandatory by law. If goods are not labeled upon importation or the label content is inaccurate, the importer may face the following risks:
Monetary fines as stipulated in Article 22 of Decree No. 128/2020/ND-CP;
Loss of eligibility for special preferential import tax rates due to possible rejection of the certificate of origin;
Risk of goods being lost or damaged due to the lack of warning labels during handling and transportation.
Given these risks, we recommend that businesses comply with labeling regulations when importing floor tiles. If you need assistance or have any questions regarding these regulations, please contact us via hotline, Zalo, or email for detailed consultation.
IV/ HS Code for Floor Tiles
1. HS code
To ensure a smooth import process, businesses must accurately determine the appropriate HS code and tax rate. This is crucial and directly impacts the import process. Below are reference details about the HS codes and corresponding tax rates for some imported floor tiles.
Here are the HS codes for some types of floor tiles that H-Cargo Logistics recommends based on the 2024 Import-Export Tariff Schedule:
HS CODE | Description of goods | Import Tax (%) | Preferential import tax (%) | VAT (%) |
68129920 | - - - Floor or wall tiles | 15 | 10 | 8 |
69072313 | - - - - Paving, floor and fireplace tiles or wall tiles, glazed | 67.5 | 45 | 8 |
69072314 | - - - - Other, enameled | 67.5 | 45 | 8 |
69072391 | - - - - Paving, floor and fireplace tiles or wall tiles, unglazed | 52.5 | 35 | 8 |
69072392 | - - - - Other, unglazed | 52.5 | 35 | 8 |
69072393 | - - - - Paving, floor and fireplace tiles or wall tiles, glazed | 52.5 | 35 | 8 |
69072394 | - - - - Other, enameled | 52.5 | 35 | 8 |
There are many other HS codes for various types of floor tiles. If you have not found the appropriate HS code for the type of floor tile you want to import, do not hesitate to contact H-Cargo Logistics via hotline, Zalo, or email below to receive free support and consultation.
2. Risks of Incorrect HS Code Usage
Accurately determining the HS code is a crucial part of the floor tile import procedure. Incorrect HS code identification can bring several risks, including:
Customs procedure delays: Incorrect HS code declaration can slow down customs procedures as customs will need time to check and verify the goods.
Fines under Decree 128/2020/ND-CP: Incorrect HS code declaration can lead to penalties as stipulated by Decree 128/2020/ND-CP.
Delivery delays: If the incorrect HS code is detected, customs may require correction or clarification, causing delays in the delivery process, affecting business operations.
Additional import taxes and fines: Incorrect HS code declaration can result in additional import taxes and fines, with penalties starting at 2,000,000 VND and potentially reaching up to three times the owed tax amount.
3. Import Taxes for Floor Tiles
When importing floor tiles, the importer must fulfill the obligations related to import taxes. Goods can only be cleared through customs after all taxes have been paid. Import taxes include two main types: import duty and VAT. The import duty rate is determined based on the HS code of the goods.
The calculation of taxes when importing floor tiles is performed according to the following formulas:
Import duty is calculated based on the CIF value and tax rate:
Import duty = CIF value x import duty rate
Import VAT is calculated based on the CIF value and import duty:
Import VAT = (CIF value + import duty) x VAT rate
The import duty rate for floor tiles depends on the applicable tax rate, which can change based on whether a Certificate of Origin (C/O) is available.
When calculating import taxes for floor tiles, consider the following points:
Countries that have signed trade agreements with Vietnam may be subject to special preferential tax rates as per legal regulations.
To enjoy preferential tax rates, a Certificate of Origin is required.
In tax calculations, the value is based on the CIF value. For orders purchased under other terms, the value needs to be converted to CIF for tax calculation.
In addition to import duty, import VAT must also be calculated as per legal regulations.
V/ Import documentation for floor tiles
To carry out the import procedures for floor tiles and other goods, the necessary documents must be prepared according to Circular 38/2015/TT-BTC dated March 25, 2015, and the amended Circular 39/2018/TT-BTC dated April 20, 2018. The required documents include:
Customs declaration form
Commercial contract (Sale contract)
Packing list
Commercial invoice
Bill of lading
Certificate of conformity
Certificate of origin (if available)
Quality inspection certificate (if available)
These documents are mandatory for customs clearance of floor tiles and other goods. Among these, the customs declaration form, commercial invoice, bill of lading, and certificate of origin are considered the most important. Other documents may be required based on the specific requirements of the Customs authority.
VI/ Procedure for Importing Floor Tiles
While the above sections have touched on these issues, the matters related to certification of conformity, quality inspection, and customs clearance are crucial. Therefore, businesses must thoroughly understand these procedures to successfully import their goods. Furthermore, businesses will need to interact with three different authorities:
Department of Construction
Certification and quality inspection organizations
Customs Department
Here are the 5 specific steps that businesses need to follow when importing floor tiles:
Step 1: Register for Quality Inspection and Product Conformity
Businesses register for quality inspection for the imported batch of floor tiles on the National Single Window Portal. Specialists will guide and assist businesses during the quality inspection/product conformity certification process for the imported goods and submit inspection documents to the Department of Construction.
Step 2: Declare the Customs Declaration Form
After collecting all the necessary import-export documents such as contracts, commercial invoices, packing lists, sea waybills, certificates of origin, HS codes, and quality inspection certificates, the business inputs the declaration information into the customs system through the software.
Step 3: Open the Customs Declaration Form
After declaring the customs declaration form, the customs system will classify the form into one of the green, yellow, or red lanes. Depending on the classification, the business prints out the declaration form and brings the import documentation to the customs branch to open the declaration.
Step 4: Clear the Goods
After checking the documents, if there are no issues, the customs officer will approve the declaration for clearance. The business can then pay the import taxes on the customs declaration form to clear the goods.
Step 5: Receive and Transport the Goods to the Warehouse
After the declaration is cleared, the business completes the steps for liquidating the declaration and the necessary procedures to receive the goods into the warehouse and proceed with distribution or construction. dựng.
VII/ Some notes when importing floor tiles
During the process of importing floor tiles for clients, H-Cargo Logistics has gathered valuable experiences, which we would like to share for your reference and to note the following points:
Paying import taxes is an obligatory task that must be completed when carrying out import procedures.
Not all types of ceramic tiles are exempt from quality inspection.
Import taxes on floor tiles are very high; when negotiating with the seller, request them to provide a certificate of origin to qualify for tax incentives.
Correctly determine the HS code to define the correct taxes and avoid penalties.
Prepare all necessary documents and certificates before proceeding with customs procedures to avoid storage and warehouse delays.
Bài viết liên quan:
- Thủ tục nhập khẩu trái cây vào Việt Nam - Những lưu ý quan trọngVIII/ Conclude
This is the entire procedure for importing floor tiles, including HS code, import tax, VAT, plant quarantine and import policies. Hopefully this article has provided enough useful information for you.
Contact for free consultation: Mr. Tyler Ho - Sales Department Email: tyler.ho@hcargovn.com Hotline/Zalo/Whatsapp: +84 703 360 344 WechatID: tylerho2008
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