Procedures for exporting charcoal in Vietnam

Vietnamese charcoal is creating an export fever in recent years. Accordingly, this item is very popular in countries with cold climates for heating and baking. Many countries are now encouraging the use of sawdust pellets or charcoal instead of other fuels. Because charcoal has the same cost and heat energy as coal. But they do not pollute the environment.

In order to properly determine export policies and procedures, it is first necessary to determine the HS code of the item.

HS Codes of COAL

Coal with HS code of Chapter 44, heading 4402

VAT: VAT for exported charcoal is 10%.

Charcoal export tax: 5-10%

Procedures for exporting charcoal

Step 1: Check export conditions for charcoal

Step 2: Documents proving the legality of exported charcoal

Step 3: Check Export Charcoal Standards & Trade Inspection

Step 4: Prepare customs documents, clear the shipment and send to the importer the necessary documents

Check export conditions for charcoal

According to Clause 1, Article 4 of Circular 15/2013/TT-BCT, in order to export coal, enterprises must fully satisfy the following conditions:

It has been processed and meets the quality standards or equivalent to the quality standards specified in Appendix I to this Circular.
Having a legal origin as prescribed in Circular No. 14/2013/TT-BCT dated July 15, 2013 of the Ministry of Industry and Trade regulating conditions for coal trading;
Other regulations (if any) under the management of the Government on import and export activities from time to time.”
When carrying out procedures for exporting charcoal, besides the documents prescribed by Customs. Then the exporting enterprise needs to present other documents including:

Documents proving the legality of exported charcoal

Pursuant to Article 5, Circular No. 15/2013/TT-BCT, the documents proving the legality of exported charcoal include:

For coal mining enterprises: Including mining license, salvage mining license granted by a competent state agency is still valid.
For charcoal processing enterprises: Includes investment certificate in coal processing facility. And must have a contract to buy coal of legal origin for processing.
For commercial enterprises engaged in the export and import of charcoal: The sale and purchase contract shall be enclosed with a copy of the value-added invoice. Or valid documents to buy coal confiscated and sold by competent state agencies.
Sample analysis sheet to confirm the conformity with standards as well as the quality of the exported coal lot. This analysis sheet is issued by a laboratory meeting VILAS standards.

Standard export charcoal

Issued together with Circular No. 13/2020/TT-BCT dated June 18, 2020 of the Minister of Industry and Trade)

LIST AND STANDARDS OF EXPORT COAL QUALITY

Note: Export coal quality standards are according to National Standard TCVN 8910:2015 Commercial coal – Technical requirements.

Accordingly, charcoal is not on the list of types of coal that must meet export coal quality standards.

under the new regulations, the procedure for exporting charcoal has been much easier.

Consignment inspection is carried out by a qualified laboratory.

Commercial inspection

In commercial activities, charcoal, from the time it is produced to the time it is delivered to the buyer/consumer, has to go through many stages (transportation, delivery, preservation, etc.), which cannot be avoided. , errors, losses… leading to disputes between the parties involved in the purchase/sale contract.

Some common disputes are:

Errors in quantity, volume, quality, packaging, value of goods, origin, type of goods, condition, safety, hygiene standards, and other content as required of cutomer. (inspection under commercial contract)
Loss and causes leading to loss, division of responsibility, compensation level of related parties when goods are lost; (insurance loss assessment)
Time, place of delivery, transfer of ownership, risks to the goods … To directly prevent and have a legal basis to resolve disputes that occur quickly when goods are damaged or missing. , loss, damage, etc., the contracting parties often include in the commercial contract a clause to designate an independent, neutral, competent/reputable inspection organization to conduct the inspection and issue the results of the inspection. conformity of goods quality, quantity and volume with the signed contract.

Customs procedures for exporting charcoal

Customs dossiers for export of charcoal include documents such as:

Commercial contract;
Commercial invoice;
Goods packing slip;
Customs declaration
Documents proving that organizations or individuals are eligible to export charcoal
Enterprises shall declare information in the customs declaration and register for customs declaration at

The Sub-department of Customs where the enterprise is headquartered or
where there is a manufacturing facility or
The Sub-department of Customs where exported goods are gathered or the Sub-department of Customs at the checkpoint of export;
For electronic customs declarations, the Director of the General Department of Customs shall decide to separate the declarations and notify them on the customs electronic data processing system in one of the following forms:

Acceptance of information on the customs declaration (line 1);
Check relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the National Single Window Portal (stream 2);
Physical inspection of goods on the basis of checking relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the National Single Window Portal (stream 3 ).
The customs authority is responsible for checking the details of the customs dossier, inspecting the actual goods, releasing the goods and deciding on the customs clearance of the goods if the statutory conditions are satisfied. So the procedure for exporting charcoal has been completed.