Import Procedures for Agricultural machinery

Agriculture is one of the important economic sectors of Vietnam. In order to improve productivity and quality of agricultural products, the application of modern machinery and equipment is an indispensable requirement.

Agricultural machinery includes many types such as plows, harrows, transplanters, seeders, harvesting machines, plant protection sprayers,… These machines help reduce labor, increase productivity, reduce production costs, and improve the quality of agricultural products.

However, the procedure for importing agricultural machinery is also quite complicated, requiring enterprises to understand the provisions of the law.

This article will guide in detail the procedure for importing Agricultural Machinery

Regulations on the import of agricultural machinery

• Circular 23/2015/TT-BKHCN
• Circular 103/2015/TT-BTC
• Official Dispatch No. 589/CT-TTHT
• Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Decree No. 69/2018/ND-CP
• Decision 18/2019/QD-TTg
• Circular 16/2021/TT-BNNPTNT.

Previously, according to Circular No. 50/2010/TT-BNNPTNT, the list of agricultural machinery was added to the list of imported quality inspection. However, when Circular 28/2017/TT-BNNPTNT was issued, agricultural machinery was removed from the list of subject to quality inspection. Therefore, the current 100% new agricultural machinery does not have to check the quality when importing.

If old agricultural machines with HS codes are governed by Circular 23/2015/TT-BKHCN, they need to be inspected when imported. For more details, you can see at: Import procedures for used machinery and equipment 

HS code and tax rate of specialized machines and equipment for agricultural production

• 8701.10.11 – Portable tractors: For agricultural use
• 8701.90.10 – Agricultural tractors
• Mechanized driven tillage equipment:
• 8432.10.00 – Plowing
• 8432.21.00 – Disk harrow
• 8432.29.00 – Other
• 8432.30.00 – Seeders, planters and transplanters.
• 8424.20.11 – Electrically Operated Crop Protection Spraying Equipment – 8424.20.21 – NOT Electrically Operated
• 8433.51.00 – Combine harvesters
• 8433.59.90 – Other harvesting machines (sugarcane, corn, fodder crops and cotton)
• 8433.20.00 – Lawn mowers
• 8433.40.00 – Straw and grass baling machines.
• 8465.91.90 – Portable chainsaws

Depending on the HS code of each machine, the import tax ranges from 5-20%, but when there is C/O form E from China, the import tax is reduced to 0%

Agricultural machinery products enjoy 0% value-added tax .

Import process of agricultural machines

Agricultural machinery import records

The set of import procedures includes

• Customs declaration;
• Bill of Lading;
• Commercial invoice;
• Commercial contract (sale contract);
• Packing list;
• Certificate of origin (c/o) if any;
• Catalogs;
• Dossier of registration for import quality inspection.

Order and procedures for import

Step 1. Declaration of customs declaration

After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, notification of arrival and identification of agricultural machine hs code. Then you can enter the declaration information into the customs system via the software.

Step 2. Open a customs declaration

After completing the customs declaration, the customs system will return the result of the declaration streaming. If there is a declaration flow, print out the declaration and bring the import dossier to the customs department to open the declaration. Depending on the green, yellow, and red streams, take steps to open the declaration. For agricultural machines serving in agriculture, quality inspection must be registered.

Step 3. Customs clearance

After checking the application, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import duties on customs declarations for customs clearance.

Step 4. Bring goods for storage and use

If the customs clearance declaration is carried out, proceed with the step of liquidating the declaration and carry out necessary procedures to bring the goods to the warehouse. The quality inspection of imported goods for agricultural machines will be carried out in parallel when carrying out import procedures.