PLYWOOD EXPORT PROCEDURES

Plywood is an industrial wood material made from several thin layers of wood, called veneer or wood veneer. These laminate layers are arranged perpendicular to each other in the wood grain direction of each layer, and then pressed against each other under high temperature and pressure with the participation of adhesives.

Plywood has many advantages over natural wood, such as:

• High strength: The layers of wood are arranged perpendicular to each other to enhance the strength and bearing capacity of plywood.
• Stability: Plywood is less prone to warping and shrinkage than natural wood because the wood layers are tightly bonded together.
• Easy to apply: Plywood can be cut, sawed, planed, drilled as easily as natural wood.

Plywood is widely applied in many fields, including:

• Furniture: Plywood is used as furniture, such as tables, chairs, cabinets, shelves,…
• Construction: Plywood is used as floors, partitions, ceilings,…
• Industry: Plywood is used as crates, pallets, boxes,…

Depending on the intended use, plywood can be made from different types of wood, such as pine, rubberwood, oak,…

Legal bases for plywood export procedures

• Circular 01/2012/TT-BNNPTNT: Regulations on records of consolidated forest products
• Circular 40/2015/TT-BNNPTNT: Amending and supplementing Circular 01/2012/TT-BNNPTNT on forest product records
• Document 07/VBHN-BNNPTNT(2016): Consolidation of legal forest product records and forest product inspection
• Circular 15/2018/TT-BNNPTNT promulgating the Hs code table for specialized goods exported and imported under the management of the Ministry of Agriculture and Rural Development

In accordance with current legislation, plywood is classified as a wood product. The export of plywood is not on the list of goods prohibited from export. However, plywood is also subject to regulations on the export of wood and wood products, specifically as follows:

Plywood can only be exported when there is a legal forest product record in accordance with current provisions of law. Legal forest product records include:

• Documents proving wood origin: Logging license, documents transferring ownership of timber,…
• Proof of afforestation: Afforestation permit,…
• Documents proving the use of wood: Documents for importing wood, documents proving the purchase and sale of wood,…
• Plywood made from class IA wood regulated by the Government (except wood which is confiscated according to current regulations of the State and cases specified in Article 8 of Circular No. 04/2015/TT-BNNPTNT), as well as wood products in Annex I of CITES harvested from nature,  it is necessary to comply with export regulations and CITES permits.

 

HS Code and plywood export tax

Belongs to heading 4412: Plywood, veneer sheets and similar laminated timber, depending on the nature of each type exported to apply the following specific HS codes:

• 44121000: Plywood, plywood veneer sheets and similar laminated timber of bamboo
• 44123100: – Other plywood, consisting only of layers of wood (except bamboo), each not exceeding 6 mm in thickness with at least one outer layer(1) of tropical wood
• 44123300: Other, with at least one outer layer of wood that does not belong to conifers of python species (Alnus spp.), ash trees (Fraxinus spp.),…
• 44123400: – – Other, with at least one outer layer from non-conifer wood not detailed in subheading 4412.33
• 44123900:- – Other, with both outer layers from wood of conifers

According to the import and export tariff 2024, plywood products have an Export Tax of 0%. Therefore, when exporting plywood wood, enterprises will not have to pay export tax.

Plywood export customs clearance

Plywood export customs dossiers include the following documents and documents:

1. Customs declaration
2. Commercial Invoice
3. Contracts for sale and purchase of goods
4. Packing slip
5. Forest product declaration with the certification seal of the Forest Ranger at the District level, at the Department level
6. List of forest products (self-made enterprises) according to form No. 01 specified in Circular No. 01/2012/TT-BNNPTNT.