PRINTER IMPORT PROCEDURES

A printer is a peripheral device used to create hard copies (prints) from digital data created by a computer or mobile device. This data can be text, images, graphics, or any other type of content that can be displayed on the screen.

Popular printer types:

• Laser printer: uses laser technology to create images on paper by melting ink. Laser printers often have fast printing speeds, low printing costs and high print quality.
• Inkjet printer: uses small nozzles to spray ink onto paper. Inkjet printers typically have slower printing speeds than laser printers, but can print vivid colors and detail.
• Dot matrix printer: uses small needles to print on paper. Dot matrix printers are often used to print invoices, delivery notes, and other types of documents that require long-term backups.

Legal regulations on procedures for importing printers

• Decree 60/2014/ND-CP
• Circular 38/2015/TT-BTC, amending and supplementing 39/2018/TT-BTC of the Ministry of Finance, regulating customs procedures.
• Decision 2479/QD-BTTTT.
• Circular 16/2015/TT-BTTTT of the Ministry of Information and Communications guiding the implementation of Decree 187/2013 ND-CP.
• Decree 43/2017/ND-CP.
• Decree 128/2020/ND-CP.

Accordingly, printers are not on the list of goods banned from import. Businesses that need it can carry out procedures to import thermal printers as usual. However, when importing printers, importers need to pay attention to the following factors:

• For used printers, the lifespan must be less than 10 years
• Imported printers need a license from the Ministry of Information and Communications
• Goods need to be labeled according to Decree 43/2017/ND-CP
• Determine the correct HS code and import tax rate

List of printers required to apply for import license:

• Digital, offset, flexo, gravure, mesh printing machines.
• Color photocopier or with color photocopying function.
• Digital printers and photocopiers have sizes larger than A3 paper size (297 x 420 mm) or print speeds greater than 60 A4 sheets/minute.

HS code and printer import tax rate

There are many types of printers on the market, each with a different HS code. Therefore, when looking up, businesses can refer to section 8443 of the import-export tax table.

8443 : Printing machines using printing parts such as printing plates, printing tubes and other printing parts of heading 84.42; other printers, copying machines and fax machines, whether or not combined with each other; parts and their accessories

VAT 10%

Normal import tax is 3-5%

Preferential import tax 0%

Procedures for importing printers

Customs documents include:

• Customs declaration
• Commercial invoice
• Bill of lading
• Packing list
• Sales contract
• Printer import license
• Certificate of origin (C/O) (if any)
• Catalog (if any)

Printer import process

Step 1: Fill out the customs declaration

After having all import and export documents: Printer import license, contract, commercial invoice, packing list, bill of lading, certificate of origin, arrival notice and determining the printer hs code . Businesses can enter declaration information into the customs system via software.

Step 2: Open the customs declaration

After completing the customs declaration, the customs system will return the results of declaration classification. 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 channel, follow the steps to open the declaration.

Step 3. Clear customs declaration

After checking the documents, if there are no questions, the customs officer will accept customs clearance of the declaration. Businesses can now pay import tax on printers for customs declarations to clear goods.

Step 4. Bring the goods to the warehouse for preservation and use

Upon customs clearance, proceed with the liquidation of the declaration and carry out the necessary procedures to bring the goods to the warehouse.