Vietnam’s Import and Export Tariff Schedule 2024
In 2024, Vietnam’s trade landscape will be guided by the updated Import and Export Tariff Schedule, as outlined in Decree 26/2023/ND-CP. This schedule includes HS codes for goods, detailed descriptions, and applicable export tax rates for various product groups. Here, we provide an easy-to-access overview to download the complete and accurate 2024 Tariff Schedule.
1. Download the Import and Export Tariff Schedule 2024
Detail: http://tinyurl.com/Tax-Tariff-Schedule-2024
2. Explanation of Symbols
When reviewing the tax schedule, items marked with () in the VAT column are not subject to Value Added Tax.
⇒ Symbol (5) in the tax schedule column implies a VAT rate of 5% at import, production, or commercial stages. For instance, enterprises and cooperatives selling processed natural rubber to businesses and cooperatives in the trading stage are subject to a 5% VAT rate.
=> Symbol (,5) in the VAT schedule column means no VAT at self-production or fishing stages, and a 5% VAT rate at the commercial stage, except as specified in point b of paragraph 3, Article 4 of Circular 83/2014/TT-BTC.
⇒ Symbol (,10) in the VAT schedule column for gold imports in bars or unprocessed forms (group 71.08) indicates no VAT at the import stage but a 10% VAT rate at production, processing, or commercial stages.
⇒ Symbol () in the special preferential import tax column indicates goods not eligible for special preferential tax rates.
3. Tax Tariff Schedules for 2024 related to Export and Import Goods
- Normal and preferential import tax schedules;
- 16 special preferential import tax schedules (ACFTA, ATIGA, AJCEP, VJEPA, AKFTA, AANZFTA, AIFTA, VKFTA, VCFTA, VN-EAEU, CPTPP, AHKFTA, VNCU, EVFTA, UKVFTA, RCEPT);
- CPTPP preferential export tax, EVFTA preferential export tax, UKVFTA preferential export tax;
- VAT Schedule (updated as per Decree 94/2023/NĐ-CP);
- Excise Tax, Environmental Protection Tax Schedules.
This comprehensive guide provides an essential resource for understanding Vietnam’s trade regulations and navigating the complexities of global commerce in 2024.
Import Procedures for Kitchenware into Vietnam
This comprehensive guide to Import Procedures for Kitchenware into Vietnam encompasses all you need to know about legal requirements and documentation. By staying up-to-date with the latest policies and labeling standards, you can effectively manage potential risks and smoothly navigate the import process. Whether you’re a business or an individual, this guide is invaluable for understanding and adhering to Vietnamese import regulations for a wide array of kitchenware items, ranging from pots and pans to spice jars, cutting boards, and more.
Kitchenware includes a variety of items such as pots, pans, hangers, kitchen cabinet racks, spice jars, knives, chopsticks, plates, bowls, cutting boards, lemon squeezers, towels, cleaning gloves, rice containers, bowls, basins, baskets, etc.
There are many different types of kitchenware. However, there are two main categories of import procedures for kitchenware:
- Procedures for items that directly contact food such as knives, scissors, plates, chopsticks, bowls, pots, pans, dishes, spoons, glasses, cups, wooden clips, metal clips, egg beaters, forks.
- Procedures for items that do not directly contact food: dish racks, spice jar racks, gloves, pot mats, towels, rice containers.
The key difference between these two categories of kitchenware in import procedures is whether they require food safety declaration (ATTP) or not.
1. Kitchenware Import Policy
The import procedures for kitchenware are regulated by the following legal documents:
- Food Safety Law 55/2010/QH12 dated June 17, 2010
- QCVN 12-1:2011/BYT
- Decree 15/2018/NĐ-CP dated February 2, 2018
- Decree 155/2018/NĐ-CP dated November 12, 2018
- Decree No. 69/2018/NĐ-CP dated May 15, 2018
- Circular No. 12/2018/TT-BCT dated June 15, 2018
- Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.
- Official Letter 1267/TCHQ-GSQL dated March 9, 2018
- Notice 1850/ATTP-VP dated August 12, 2020
Based on these documents, it can be seen that kitchenware items are not on the list of prohibited imported goods. Import procedures for kitchenware will proceed normally like other goods.
However, as stated, there are two types of import procedures for kitchenware: Procedures for items in direct contact with food and procedures for items not in direct contact with food.
2. Labeling Imported Goods
Labeling on imported goods is not a new regulation. However, after the issuance of Decree 128/2020/NĐ-CP, the monitoring of labeling on imported goods has been more stringent. Labeling is meant to assist administrative agencies in managing goods, identifying their origin, and the responsible parties. Therefore, labeling is an essential part of the import procedures for kitchenware.
2.1 Label Content
Besides the requirement to label, the content is also crucial. The label content for items is regulated in Decree No. 43/2017/NĐ-CP. For kitchenware, a complete label should include the following information:
- Product name;
- Ingredients;
- Technical specifications;
- Production date;
- Usage instructions;
- Warning information (if any);
- Origin of goods;
- Exporter/manufacturer information (address, company name);
- Importer information (address, company name).
These are the basic label contents that must be affixed to the goods. Required information on the labels must be in Vietnamese, and translations are needed for other languages.
2.2 Label Placement on Goods
Labeling on goods is necessary, but correct placement is even more important. When importing, labels need to be placed on visible surfaces of the package such as carton boxes, wooden crates, and product packaging. Labels must be placed where they are easily checked and visible. Proper label placement can save time during goods inspection upon import.
For retail goods in the market, additional information such as manufacturer, quantity, technical parameters, production dates, and safety warnings are also necessary.
2.3 Risks of Not Labeling Imported Goods
Labeling on imported goods is a mandatory requirement under the law. If the goods are not labeled upon import or if the label content is incorrect, importers face the following risks:
- Monetary fines as stipulated in Article 22 of Decree 128/2020/NĐ-CP;
- Denial of preferential import tax rates due to the rejection of the certificate of origin;
- Risk of loss or damage of goods due to the absence of warning labels for handling and transportation. Vietlabo advises that goods should be labeled correctly. If you are unsure about the labeling regulations in Vietnam, please contact our hotline or email for consultation.
3. Documentation for Importing Kitchenware
The import procedures for kitchenware, as regulated by Circular 38/2015/TT-BTC, will proceed like any other normal goods. The documentation for import includes:
- Customs declaration
- Commercial contract (Sale contract)
- Commercial invoice
- Packing list
- Bill of lading
- Food safety declaration (ATTP) or self-declaration of ATTP (results)
- Certificate of origin – CO (if available)
- Catalog (if available)… and other documents as required by customs.
The most important documents are the customs declaration, certificate of origin (if available), commercial invoice, bill of lading, and ATTP declaration. Additional documents will be supplemented upon request from customs officials.
For items in direct contact with food, a self-declaration of ATTP is necessary. Importers must prepare a self-declaration before importing, with the most critical part being the test results meeting the self-declaration standards.
For assistance with the ATTP self-declaration process, you can contact Vietlabo via our hotline or email.
4. Important Notes on Importing Kitchenware
When importing kitchenware, importers should note the following:
- Items in direct contact with food must have a self-declaration of ATTP.
- Importers must fulfill their tax obligations before goods can be cleared.
- It is advisable to prepare the self-declaration before importing to avoid storage and container detention.
- There are 9 cases where the ATTP declaration is exempted, as per Notice No. 1850 ATTP-VP dated August 12, 2020.
With this detailed and thorough guidance, you will be able to easily and effectively carry out the import procedures for kitchenware into Vietnam. For additional support, Vietlabo is always ready to provide optimal consulting and assistance services in every aspect of the import process, ensuring a smooth and legally compliant procedure.