IMPORT PROCEDURES FOR PLASTERBOARD

Plasterboard is a panel made of calcium sulfate dihydrate (gypsum) usually pressed between a facer and a backer. It is used to make interior walls and ceilings. This ‘Drywall’ construction became popular as a quicker alternative to traditional lath and plaster.

Plasterboard is used to help builders and designers meet building regulations for fire protection, acoustic insulation and thermal efficiency. It can also help to control condensation and potential damage in areas of high humidity.

Legal Bases

• Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.
• Decree 69/2018/ND-CP dated 15/05/2018
• 128/2020 ND-CP
• Circular 19/2019/TT-BXD dated 31/12/2019

According to current regulations of Vietnam, plasterboard is an item that does not belong to the list of goods banned from import. However, enterprises importing plasterboard need to make a certificate of conformity before importing.

HS code and plasterboard tax rate

• 6809: Articles of plaster or of compositions based on plaster(- Boards, sheets, panels, tiles and similar articles, not ornamented:)

• 68091100:- – Faced or reinforced with paper or paperboard only
• 68091910:- – – Tiles
• 68091990: – – – Other
• 68099010:- – Dental moulds of plaster
• 68099090:- – Other

Import duties on plasterboard

• Preferential import duty: 30%
• Value added tax: 8%
• Special preferential import duties form D, E: 0%

The procedure for importing plasterboard

Plasterboard is under specialized management of the Ministry of Construction (Circular 10/2017/TT-BXD issued together with the National Technical Regulation on construction materials products and goods, code QCVN 16:2017/BXD), so when importing plasterboard, enterprises must make a certificate of conformity.

 

A dossier of certification of plasterboard conformity includes:

• Application for registration of certificate of conformity
• Declaration of conformity (if any)
• Certificate of Business Registration
• Contract of sale
• Commercial invoice
• Packing list
• Bill of Lading
• Certificate of origin (if any)

Customs clearance

Customs procedures for import of plasterboard, carried out like other common goods and at the same time submitting additional results of certificate of conformity.

Customs declaration documents:

• Commercial Invoice;
• Packing List;
• Bill of lading;
• Certificate of origin;
• Other documents (if any);
• Certificate of Conformity.

Note

• Imported goods must meet regulations on quality, safety and food hygiene,…
• Imported goods must have labels according to regulations.
• Importing enterprises must pay import duties according to regulations