IMPORT PROCEDURES FOR WALL PAINT

Wall paint is one of the most important building materials, widely used in residential buildings, offices, factories,… However, importing wall paint can be complicated and time-consuming if the regulations are not familiar. In this article, we will learn about the steps to carry out procedures for importing wall paint, including the steps: preparing documents, declaring customs declarations, checking paint quality, paying taxes and clearing goods.

Legal documents

Legal documents regulating procedures for importing wall paint include:

• Decree No. 69/2018/ND-CP dated 15/05/2018.
• Decree 128/2020/ND-CP dated 19/10/2020.
• Circular 19/2019/TT-BXD dated 31/12/2019.
• Circular 38/2015/TT-BTC dated 25/3/2015, amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

According to current regulations, paint items (wall paint, water-based paint) do not belong to the list of goods banned from import. However, when importing paint, it is necessary to pay attention to the following points:

• Wall paint, water-based paint used in construction, must check the quality when carrying out import procedures;
• Paints, varnishes, paints not used in construction are imported normally like other items.

Wall paint is a product for construction and is under the management of the Ministry of Construction. Therefore, when carrying out procedures for importing wall paint and water-based paint, it is necessary to check the quality of imported goods according to Circular 19/2019/TT-BXD.

HS Code and Tax Rates

HS Code

Depending on the use, wall paints are classified into many different types, each with its own HS code. Here are some types of wall paints that are often imported to Vietnam:

• Decorative spray paint: This type of paint is used to give color and pattern to wall surfaces. HS code: 32089090
• Water-based emulsion wall paint: This type of paint is most commonly used today, has the advantages of easy application, good adhesion, color fastness and safety for health. HS code: 32091090

Import duties

Based on the existing paint code, enterprises can determine the import tax rate:

Preferential import tax of paint: From 0 – 10%

Value Added Tax (VAT): 10%

Special preferential import duty with form E (from China): 0%

Special preferential import duty with form D (from Southeast Asian countries): 0%

Customs documents

Import customs documents for wall paint include:

• Customs declaration form
• Commercial Invoice
• Bill of lading or other transport document
• Packing slip
• Contract of sale
• Certificate of origin (if any)
• Certificate of conformity certificate and quality inspection (for emulsion paints)
• Import license (if any)

Customs clearance procedures

Wall paint clearance procedures shall comply with the provisions of Circular No. 38/2015/TT-BTC. Specifically, customs clearance procedures include the following steps:

Step 1: Declare customs declaration

Based on the information of the shipment on the documents, the enterprise opened the declaration on the web portal. Wait for the threaded sheet result

Step 2: Open the customs declaration

Print the streamed declaration with the import dossier to submit at the customs department. Customs officers will check and produce the results of streaming, businesses based on the actual situation that have different handling directions.

Step 3: Customs clearance

After customs inspection if there is no problem then the shipment will be accepted for customs clearance. Enterprises need to pay taxes according to state regulations to clear shipments.

Step 4: Enterprises receive their goods and transport them to the warehouse for preservation.