IMPORT PROCEDURES FOR AUTO PARTS

Auto parts are parts of a car that are manufactured individually, used to replace or upgrade parts or components that are damaged, broken or too old to be used. The structural details in cars are basically the same, only some different details such as logos, stamps ,…

Regulations and policies on import of auto parts

• VAT Law 13/2008/QH12 dated 03/06/2008;
• Decision 04/2017/QD-TTg dated 09/03/2017;
• Circular 41/2018/TT-BGTVT dated 30/07/2018
• Circular 38/2015/TT-BTC dated 25/3/2015 amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Decision No. 3810/QD-BKHCN dated 18/12/2019;
• Decree 69/2018/ND-CP dated 15/05/2018;
• Circular No. 09/2019/TT-BKHCN dated 30/09/2019.

According to the current law, 100% new auto parts do not belong to the list of goods banned from export or banned from import. Therefore, enterprises can carry out procedures for importing goods according to regulations.

However, for used auto parts, it is necessary to check with each specific item, whether it is imported to Vietnam. Specifically, according to the provisions of Decree 187/2013/ND-CP, used auto parts belong to the List of goods banned from import.

HS Code auto parts

According to the Import and Export Tariff 2024, auto parts hs codes are currently being divided into various types of codes. You can refer to some auto parts hs codes listed by HDG below:

• Vehicle engine: 8407; 8408
• Engine parts (xupap, slicing, body, cylinder, carburetor): 8409
• Lights (taillights, headlights): 8512
• Water pump, air compressor, blower: 8413; 8414
• Crankshaft, gears: 8483
• Chassis with engine: 8706
• Body parts: 8707
• Motor Vehicle Parts and Accessories: 8708

Import duties on auto parts

The import tax rate of auto parts is applied according to Vietnam’s preferential import and export tariff. Depending on the HS code of each auto parts item, import duties will vary.

Procedures for importing auto parts

Customs documents include:

• Customs declaration
• Bill of lading
• Commercial invoice
• Packing list
• Sale contract
• Certificate of origin if applicable
• Certificate of registration of conformity standards (Depending on some types of HS codes)

Auto parts import process

After enterprises have fully prepared documents, they can quickly proceed with the import process

Step 1. Customs declaration

After having all documents and determining the hs code of auto parts, customs clearance can be carried out right on the customs clearance software. From there, determine the import tax on auto parts, how much VAT on auto parts.

Step 2. Registration for quality inspection of imported goods

For some special types of auto parts such as lights, rearview mirrors, safety glasses, tires …, Customs requires state quality inspection according to Circular 41/2018/TT-BGTVT.

Step 3. Open a customs declaration

After completing the customs declaration, the customs system will report the results 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.

Step 4. Return the goods to the warehouse and complete specialized inspection registration

After the goods are cleared through customs, the enterprise will proceed to pay taxes and import, bringing the goods to the warehouse. To bring goods to the market, enterprises must provide a quality inspection registration certificate.