New Procedures for importing mobile phones in Vietnam

1/ Legal basis:

Pursuant to Decree 69/2018/ND-CP dated May 15, 2018 of the Government

Article 72. Transitional provisions: Legal documents of ministries and ministerial-level agencies guiding the implementation of Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government will continue to be implemented. Existing until the end of December 31, 2018. However, on May 31, 2018, the Ministry of Information and Communications issued Decision 823/QD-BTTT on the list of expired legal documents in all areas of management. The state management of the Ministry of Information and Communications is Circular No. 18/2014/TT-BTTTT.

According to Decree 69/2018/ND-CP, mobile phones do not require a license or import conditions, traders only have to handle import procedures at the customs office.

2/ Dossier:

Comply with Clause 5, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018 amending and supplementing Article 16 of Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance. Customs dossiers for exported goods include:

a) A declaration of exported goods according to the information specified in Appendix II to this Circular.

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP as amended in Clause 12, Article 1 of Decree 59/2018/ND-CP, the declarant the customs office shall declare and submit 02 originals of the declaration of exported goods according to the form HQ/2015/NK in Appendix IV issued with this Circular;

b) Commercial invoice or voucher of equivalent value in case the buyer has to pay the seller: 01 photocopy.

c) Export license or written permission to export issued by a competent authority as prescribed by law.

d) Inspection certificate issued by a specialized inspection agency (if any) as prescribed by law: 01 original. If the specialized law requires the submission of a photocopy or does not specify the original or a photocopy, the customs declarant may submit a photocopy.

dd) Documents proving that the organization or individual is eligible to export goods as prescribed by law.

e) The export entrustment contract for the export of goods subject to an export license (for the case of entrustment export): to submit 01 photocopy;

3/ Agency and implementation order:

  • The enterprise declares and the customs authority receives and inspects the customs clearance decision according to regulations.
  • Enterprises and Customs and related agencies.

4/ How to do it:

  • Declare through the electronic customs clearance system on the Vnaccs/Vcis program and follow the steps specified by the system.

5/ Taxes:

  • HS code: 85171200 :
  • Preferential import tax 0%
    -Form E ASEAN – China Special Preferential Import Tax (ACFTA) : 0%
    -Form D ASEAN Special Preferential Import Tax (ATIGA) :0%
  • Form AJ ASEAN – Japan Special Preferential Import Tax (AJCEP) : 0%
  • Form VJ Special preferential import tax Vietnam – Japan (VJEPA) :0%
  • Form AK Special preferential import tax ASEAN – Korea (AKFTA): 0%
  • Form AANZ Special preferential import tax ASEAN – Australia – New Zealand (AANZFTA) :0%
  • Form AI Special preferential import tax ASEAN – India (AIFTA) :”0%
  • Form VK Special preferential import tax Vietnam – Korea (VKFTA) :0%
  • Form VC Vietnam and Chile Special Preferential Import Tax (VCFTA) :0%
  • Form EAV Special preferential import tax for Vietnam and the Eurasian Economic Union and its member countries (VN-EAEU FTA) Imported goods are not entitled to VN-EAEU FTA tax rates at the respective time
  • Form CPTPP Special preferential import tax CPTPP (Mexico) 0%
  • Form CPTPP Special preferential import tax CPTPP (Australia, Canada, Japan, New Zealand, Singapore, Vietnam) 0%
  • Form AHK Special preferential import tax ASEAN – Hong Kong, China (AHKFTA) Imported goods are not entitled to AHKFTA tax rates at the corresponding time
  • Form EUR1 Special preferential import tax Vietnam – EU Union (EVFTA) 0%
  • VAT according to the Tax Law : 10%

6/ Fees and charges:

  • Customs clearance fee :

7/ Name of application form, declaration form:

  • According to Circular 39/2018/TT-BTC dated 20/4/2018

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