Procedures for importing artificial stone

Do you intend to do Artificial Stone business in Vietnam and want to know the current import tax rate? Looking for information about import tax incentives for Artificial Stone? Do you need to understand the procedures and processes for importing Artificial Stone? In the article below, HDG Logistics would like to share with you the process of importing artificial stone and important notes related to it. Please follow the main content of the article below.

Legal policies when carrying out procedures for importing artificial stone

The process and policies on import of artificial stone are specified in the following legal documents:

• Decree No. 43/2017/NDCP, dated 14/4/2017
• Decree No. 69/2018/NDCP, dated 15/05/2018
• Circular No. 38/2015/TTBTC, dated 25/3/2015 and amended and supplemented 39/2018/TTBTC, dated 20/04/2018
• Circular No. 19/2019/TTBXD, dated 31/12/2019
• Official Letter No. 3148/BXDVLXD, dated 06/08/2021
• Decree No. 128/2020/NDCP, dated 19/10/2020

According to these documents, artificial stone is not on the list of goods banned from import and export. However, during the import process, it should be noted:

• Used artificial stone banned from import
• Need to check the quality when importing
• Goods must be labeled when importing to avoid fines
• It is necessary to accurately determine the HS code to apply the correct tax rate

Labeling of imported goods

The labeling of imported goods not only helps to trace the origin and responsible units but also supports stricter management of goods. In particular, this process is mandatory for artificial stone imported from abroad.

Label content

In addition to labeling requirements, the content on the label is also very important. This content is specified in Decree No. 43/2017/NDCP. For artificial stone products, the label should include the following information:

• Information of the exporter (address, company name);
• Information of the importer (address, company name);
• Name and details of the goods;
• Origin of goods.

This is the basic information that labels must have. Any information displayed on the label must be written in English or, if used in another language, must be translated. In the process of carrying out procedures for importing paving stones, if they have to go through the red channel, the customs will carefully check the contents of the above labels.

Label Placement

The location of the label is equally important. Labels need to be affixed in a conspicuous position on the package such as cartons, wooden bales, product packaging. This helps save inspection time when importing artificial stone and other items.

For retail goods, the label needs to add manufacturer information, quantity, specifications, date of manufacture, and safety warnings.

Risks when labels are not in accordance with regulations

Failure to apply or mislabel can lead to serious consequences such as fines under Article 22 of Decree 128/2020/NDCP, loss of import tax incentives due to invalid certificate of origin, and the risk of loss and damage to goods due to lack of warning during transportation.

HS Code and Import Tax Rate of Artificial Stone

HS Code Artificial Stone

Determining the HS code is the most important step in the import procedure process for any type of goods. HS Code determines the import duty rate, VAT, and applicable import policies. In order to determine the HS code for artificial stone, it is necessary to have a clear understanding of the material, composition, and characteristics of the product.

HS code	Describe	HCV	NKUD	VAT
6810	Products made of cement, concrete or artificial stone, whether or not reinforced
68109900	Other	52,5%	35%	8%

Based on the description table, the HS code for artificial stone paving is 68109900. This item has a preferential import tax rate of 35% and a value-added tax of 8%. There is a special preferential import tariff rate applicable to goods imported from countries and territories with which Vietnam has signed trade agreements. To enjoy this tax rate, a certificate of origin of the goods is required.

Dossier of procedures for import of artificial stone

According to the provisions of Circular 38/2015/TTBTC and amendments and supplements 39/2018/TTBTC, the necessary dossier for the import of artificial stone includes:

• Customs declaration
• Commercial invoice
• Bill of Lading
• Packing List
• Commercial Contract
• Quality inspection dossier
• Certificate of Origin
• Catalogs

In particular, certificate of origin is not mandatory but very important for importers to enjoy preferential import tax rates.

Quality inspection process of imported artificial stone

Building materials, and in particular artificial stone, require registration for quality inspection when imported. The quality inspection process for artificial paving stones is specified in Circular No. 19/2019/TT-BXD. Here are the steps to take to check the quality of imported artificial stone:

Step 1: Submit the registration dossier at the competent authority

Please prepare the dossier according to the regulations and then submit the original dossier at the Department of Construction. Enterprises need to submit dossiers in the locality where the business registration office is located. The Department of Construction will receive and check the quality of the application, then confirm the information on the application and send a copy back to the enterprise.

Step 2: Carry out the procedures for releasing goods

Once you have received confirmation of the application from the Department of Construction, you can bring the prepared import dossier for customs clearance. Customs will conduct an inspection of the dossier and goods if necessary. After that, customs will approve the release of goods so that businesses can transport goods to the warehouse.

Step 3: Take samples and check the quality to issue certificates

The quality inspection sampling process can be done right in the warehouse. When the sampling is complete, the inspection center will conduct a sample quality check according to the set standards. At the end of the inspection process, the center will issue a certificate of conformity to the goods if they meet the requirements or a notice of failure if they do not comply with the standards.

Step 4: Provide documents to customs to clear goods.

After the documents meet the standards, the customs clearance of the goods can be carried out. If the documents do not meet the prescribed standards, the enterprise will have to re-export the goods out of Vietnam.

Process of carrying out procedures for importing artificial stone

The process of carrying out procedures for importing artificial stone is no different from other items. Below is a summary of the key steps so that you can visualize the overview process. Next are the necessary steps to import artificial paving stone.

Step 1: Declaration of customs declaration

Once you have fully prepared import and export documents including: Contracts, commercial invoices, packing lists, sea waybills, certificates of origin, and notification of arrival, as well as HS codes for artificial stone paving, you can enter information into the customs system through customs declaration software.

Step 2: Open the customs declaration.

After completing the customs declaration, the system will channel the declaration. Depending on the green, yellow, or red channel, you need to print the declaration and bring the import dossier to the customs sub-department to carry out the procedures for opening the declaration.

Step 3: Customs clearance of goods

After the dossier has been checked and there are no problems, the customs officer will approve the customs clearance of the declaration. At this time, you can pay import tax on the customs declaration to complete the customs clearance of the goods.

Step 4: Bring the goods back, store and use

After completing the customs clearance declaration, proceed to liquidate the declaration and carry out the necessary procedures to bring the goods to the warehouse.

These are the four basic steps in the procedure for importing artificial paving stones. The quality inspection process can be carried out simultaneously with the import. We do not present the quality inspection process in this article, please contact via hotline or email to receive advice.