Procedures for importing supermarket trolleys

Supermarket trolleys are carts tailored for supermarket use. Generally more compact and lightweight than other trolley types, they come with baskets or trays to carry items. Their swivel wheels enable easy maneuvering through tight aisles. Available in diverse sizes and designs, supermarket trolleys cater to various requirements. Certain models feature child seats, others include water bottle holders or handy baskets, and some are even motorized to facilitate movement over greater distances effortlessly.

In this article, HDG Logistics will share the procedures for importing supermarket trolleys, how to determine the HS code, calculate import taxes, and important notes when importing these items into Vietnam

Legal Basis for the Procedures of Importing Supermarket Trolleys

The procedures for importing supermarket trolleys are governed by the following legal documents:

• Circular 38/2015/TT-BTC dated 25/03/2015: Guidelines on customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods. Amended and supplemented by Circular 39/2018/TT-BTC dated 20/04/2018.
• Decree No. 69/2018/ND-CP of the Government: Detailed regulations on certain provisions of the Law on Foreign Trade Management.
• Decision 583/QD-TCHQ 2019: Issuing the list of import and export goods at risk of classification.
• Circular 09/2019/TT-BKHCN: National technical regulation on the safety of children’s toys (if the supermarket trolley has a child seat).
• Decision 765/QD-BCT 2019: Issuing the list of items subject to reduction and simplification of specialized inspection.
• Decree No. 43/2017/ND-CP of the Government: Regulations on goods labeling.
• Decree No. 128/2020/ND-CP of the Government: Regulations on administrative sanctions in the field of customs.

Supermarket trolleys are not on the list of goods prohibited from import, so businesses are allowed to import them normally. According to Decision 765/QD-BCT, businesses do not need to conduct quality inspections before importing supermarket trolleys. However, used supermarket trolleys are prohibited from import. When carrying out import procedures for supermarket trolleys, businesses must comply with regulations on goods labeling as per Decree 43/2017/ND-CP.

HS Code and Import Duty for Supermarket Trolleys

The HS code for supermarket trolleys is specified in Chapter 87 of the Import and Export Tariff Schedule, specifically under “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof”.

8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
87168010	– – Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows

 

Risks of Incorrectly Applying the HS Code in Importing Supermarket Trolleys

Accurately determining the HS code plays a crucial role in the process of importing supermarket trolleys. Errors in HS code classification can lead to severe consequences, significantly impacting a business’s operations.

Specifically, incorrect HS code declaration can result in:

• Customs Clearance Delays: Customs authorities may require businesses to provide additional information or documents to clarify and verify the correct HS code. This extends the clearance time, incurring warehousing and storage costs and affecting delivery schedules.
• Administrative Penalties: According to Decree 128/2020/ND-CP, incorrect HS code declaration can result in administrative penalties, with fines ranging from VND 2,000,000 to three times the amount of tax payable.
• Business Operations Impact: Delays in customs clearance can disrupt supply chains, affecting production and business plans, particularly in highly seasonal industries.

Therefore, to ensure a smooth import process for supermarket trolleys and avoid unnecessary risks, businesses need to be particularly cautious and precise in determining the correct HS code for their products. Consulting with customs experts or professional advisory services is an effective solution to ensure accuracy and compliance with current legal regulations.

Import Duty for Supermarket Trolleys

• Import Duty: The standard import duty rate is 20%.
• Value Added Tax (VAT): The applicable VAT rate is 8%.

However, if businesses import supermarket trolleys from China or ASEAN countries and have a Certificate of Origin (C/O) Form E or Form D, they may enjoy a special preferential import duty rate of 0%.

Notes:

• Ensure that imported goods are labeled correctly to avoid legal risks and protect business interests.
• Accurately determine the HS code to apply the correct tax rate and avoid unnecessary errors during customs declaration.

If your business needs further assistance with the procedures for importing supermarket trolleys, please contact us for detailed consultation.

Labeling Imported Goods

Labeling imported goods is a mandatory requirement. However, since the implementation of Decree 128/2020/ND-CP, labeling is more strictly controlled. The purpose of labeling is for regulatory authorities to monitor goods, identify their origin, and the responsible parties. Therefore, labeling is an essential step when importing supermarket trolleys.

Label Content

Label content must comply with Decree No. 43/2017/ND-CP. For supermarket trolleys, labels must include:

• Exporter information (name, address)
• Importer information (name, address)
• Product name and detailed information
• Origin of goods

This information must be presented in English or accompanied by a Vietnamese translation. During customs inspection, label content will be particularly scrutinized.

Label Placement

Labels must be affixed to visible surfaces of the packages, such as cartons, wooden crates, product packaging, or any other location that is easy to see and convenient for inspection. Proper label placement will save time during customs procedures.

For retail goods, additional information about the manufacturer, quantity, technical specifications, production date, and safety warnings is required.

Risks of Not Labeling

Failure to label or incorrect labeling can result in the following consequences:

• Fines according to Article 22 of Decree 128/2020/ND-CP.
• Ineligibility for preferential import duty due to invalid certificate of origin.
• Goods may get lost or damaged due to lack of warning labels during handling and transportation.

We recommend ensuring that labeling complies with regulations when importing supermarket trolleys. If you need assistance, please contact us via hotline or email for detailed consultation

Import Documents for Supermarket Trolleys

• Customs declaration form
• Commercial Invoice
• Packing List
• Sales Contract
• Bill of Lading
• Certificate of Origin (if available)
• Import license (if available)
• Other documents required by customs authorities (if any)

Import Procedures for Supermarket Trolleys

Step 1: Customs Declaration

After obtaining all the aforementioned documents and accurately determining the HS code for the supermarket trolleys, the business proceeds to enter the declaration information into the electronic customs system.

Step 2: Customs Clearance Channeling and Declaration Opening

The customs system will automatically channel the declaration after completing the entry. Depending on the channeling result (green, yellow, or red), the business prints the declaration and brings the document package to the customs sub-department to complete the declaration opening procedures as prescribed.

Step 3: Inspection and Customs Clearance of Goods

Customs officers will check the documents and compare them with the actual goods (if necessary). If there are no issues, the customs officer will process the customs clearance declaration. The business pays import taxes (if any) to complete the procedures.

Step 4: Transportation and Warehousing of Goods

Transporting and warehousing the goods after customs clearance is the final stage in the import process of supermarket trolleys. After completing the customs procedures and paying taxes (if any), the business needs to coordinate with the transportation unit to bring the goods to its warehouse.

Above is the detailed article about the import procedures for supermarket trolleys that hdglog.vn wants to share with businesses. We hope this information will be useful for your import process. If you have any questions or need further assistance regarding the import procedures for supermarket trolleys or other types of goods, do not hesitate to contact us directly via hotline or email for dedicated consultation and answers.