Are you looking for a source of goods to import electronic boards for your business in Vietnam? Want to contact a reliable logistics unit, providing electronic board import services with attractive preferential policies? Do you need information about the taxes to be paid and tax regulations when carrying out procedures for importing electronic boards? What documents do you need to know to import electronic boards? The following article will provide the information needed to answer these questions.
Electronic circuit boards, also known as PCBs (Printed Circuit Boards), are an indispensable component in most modern electronic devices. PCBs provide the basic foundation for connecting and supporting electronic components such as microchips, capacitors, resistors, and other components through electrical paths.
The structure of an electronic circuit board includes:- Substrate: Usually epoxy fiberglass material (FR-4).- Copper layer: Conducts electricity and creates circuits on the board.- Solder mask: Protects electrical conductors from oxidation and short circuits.- Silk screen: Provides information about the components on the PCB.
Common types of PCBs include:- Single-sided PCB: Has only one layer of conductive copper.- Double-sided PCB: Has copper layers on both sides of the board.- Multi-layer PCB: Has multiple layers of copper and alternating insulation.- Flexible PCB: Made from flexible materials, bendable.- Rigid-flex PCB: A combination of rigid and flexible PCB.
The applications of electronic boards are diverse, from consumer electronics such as phones, computers, game consoles, and smart watches, to automotive technology, home technology, energy technology, and smart technologies such as artificial intelligence, autonomous robots, and IoT.
Import policies and related legal documents
Regulations on PCB import are mentioned in many legal documents, including Circular 38/2015/TT-BTC and subsequent amendments and supplements, as well as Decree No. 69/2018/ND-CP and Decree No. 43/2017/ND-CP. Accordingly, PCBs are not on the list of goods banned from import, but used PCBs are on the list of prohibited goods.
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 electronic boards imported from abroad.
Label content
Decree No. 43/2017/ND-CP has clearly stipulated the content of labels for items. For electronic boards, labels should include exporter/importer information, product details, origin, and other information in English or language with translation. Customs will carefully check the contents of the label during the import procedures for electronic boards.
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 carrying out import procedures for electronic boards 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 label or mislabel can lead to serious consequences such as fines under Article 22 of Decree 128/2020/ND-CP, 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.
See more: Procedures for exporting electronic components – HDG Logistics
HS Code and Import Tax Rate of Electronic Boards
Determining the correct HS code of the electronic board is also an important stage in the process of importing electronic boards. HS codes have a direct impact on the determination of import taxes and avoid penalties for false declarations. For electronic boards, it usually starts with the number “85”, followed by numbers that vary depending on the specific type and nature of the board. Businesses can refer to some HS codes for the following electronic boards
| 8534 | Printed Circuit |
| 85340010 | – One side |
| 85340020 | – Double-sided |
| 85340030 | – Multiple layers |
| 85340090 | – Other |
The import tax for electronic board products usually falls in the range of 0~5%, depending on the Certificate of Origin, and the VAT on import is 10%.
Electronic board import process
Procedures for importing electronic boards and other electrical equipment are detailed in Circular 38/2015/TT-BTC dated 25/3/2015, amended and supplemented by Circular 39/2018/TT-BTC dated 20/04/2018. Here is a summary of the important steps to help you get an overview of the electronic board import process.
Step 1: Customs declaration
First, prepare all import and export documents such as contracts, commercial invoices, packing lists, sea waybills, certificates of origin, arrival notices and HS codes of the electronic board. Then, enter the declaration information into the customs system via the customs declaration software. Care should be taken when entering data to avoid errors, as this can be time-consuming and costly.
Step 2: Open a customs declaration
After the declaration is completed, the customs system will return the result of the channeling of the declaration. Print the declaration form and bring the dossier to the customs sub-department to open the declaration. Do this within 15 days of the declaration date to avoid penalties.
Step 3: Customs clearance of goods
Customs officers will check the dossier and accept customs clearance if there are no questions. After that, import taxes are paid so that the goods are cleared. In some cases, the goods may be released to be taken back to the storage warehouse.
Step 4: Transport and use the goods
Finally, proceed to liquidate the declaration and carry out procedures to bring the goods to the warehouse. Prepare delivery orders and pick-up slips at the port, and arrange vehicles to pick up goods. Note to avoid the situation that the declaration has been completed but there is still an order from the shipping line, so that the process can be completed smoothly and avoid loss of time and costs.
The process of importing electronic boards can be complicated, but not impossible. With careful preparation and full knowledge of regulations, businesses can successfully import electronic boards into Vietnam, meeting production and business needs. For more detailed information and advice, please contact logistics companies with expertise in this field.
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