Import of NPK fertilizer

Question:
The Company imports "necklace air purifiers" from Hong Kong. This battery-powered device and an air purifier have a radius of 20 ~ 30cm. Company applying code: 84219998 import tax: 0% and VAT: 10%? Equipment as described so which chapter is suitable? Entering this device requires a license from the authorities or not?

Reply:

1. / About HS codes and tax policies:

The company can refer to the following legal documents as a basis for determining HS codes of imported goods:

+ Circular No. 14/2015 / TT-BTC dated 30/01/2015 of the Ministry of Finance guiding the analysis and classification of goods.

Notes to the Harmonized System for Description and Coding of Goods by the World Customs Co-operation Council.

+ Based on six general rules in Appendix II issued under Circular 65/2017 / TT-BTC dated June 27, 2017 of the Ministry of Finance

Note, based on the company's actually exported goods at the time of export, on the basis of the business providing catalogs, technical documents (if any) or / and go to the Analysis and Analysis Center. type of Customs (now the Regional Inspection Department). The actual inspection results of the customs office where the company does the procedures and the analysis and classification are determined to be the legal and accurate basis for applying the code to the exported goods.

To accurately determine the HS code, before carrying out customs procedures, the company may request a pre-determination as prescribed in Article 7 of the Ministry's Circular No. 38/2015 / TT-BTC dated March 25, 2015. Finance (amended and supplemented in Clause 3 Article 1 of Circular 39/2018 / TT-BTC dated April 20, 2018) of the Ministry of Finance.

- Import tax rates are looked up on the list of goods subject to import tax according to Appendix II - Preferential import tariff according to the list of taxable goods issued together with Decree No. 125/2017 / ND-CP November 16, 2017, as amended and supplemented in the Government's Decree No. 57/2020 / ND-CP.

- The VAT rate is based on the current VAT Schedule of the Ministry of Finance according to Circular 83/2014 / TT-BTC.

2. / About goods policy:

- The products mentioned by the company are not on the List of electrical equipment, magnetic fields that need to be safe according to the Appendix enclosed with Decision No. 3810 / QD-BKHCN dated December 18, 2019 of the Ministry of Science and Technology. The announcement of group 2 products and goods under the management responsibility of the Ministry of Science and Technology must undergo state quality inspection before customs clearance.

However, the company needs to define more technical information, safety level for use, ... to compare the regulations on specialized management of other ministries (if any) to implement the appropriate goods policy. due to human contact and use of external power source.