Laminate flooring is a modern material produced from natural wood pulp combined with high technology to create wood materials (powdered wood pulp). Like MDF, MFC, HDF, …
In order to properly determine the import policies and procedures, it is necessary to first determine the HS code of the item.
HS Code of laminate flooring
HS Codes of Flooring Wood of Chapter 44: WOOD AND WOOD PRODUCTS; WOODEN WORD
For laminate flooring, it is in Heading 4412 – Plywood, veneer plywood and similar laminates.
Can be applied according to the actual goods, HS code 44123100, 44123300, 44123400 and 44123900
Export tax on wood flooring
The export tax rate bracket for group 4 4.0 1 specified in the Law on Import and Export Tax No. 107/2016/QH13 is from 0% – 25%.
The export tax rate bracket for group 4 4 1 2 has an export tax rate of 0%, so enterprises do not have to pay export tax.
PROCEDURES FOR EXPORTING INDUSTRIAL WOOD FLOORS
For laminate flooring made from pressed wood pulp, export customs procedures are the same as for normal export goods.
Businesses need to prepare the following documents:
Customs declaration of export goods
Commercial Invoice
Packing List (Packing List).
Contract of sale (Contract).
Fumigation certificate.
Bill of Landing (Bill of Landing).
Other documents (if any)
REGULATIONS FOR EXPORT OF NATURAL WOOD FLOORS
Enterprises need to understand clearly in Articles 7 and 8 of Circular No. 04/2015/TT-BNNPTNT stipulating whether wood is of natural origin, whether this type of wood is banned from export, specifically:
Article 7. Prohibition of export
The export of timber and wood-processed products is prohibited in the following cases: Round timber, sawn timber of all kinds from domestic natural forests. Exporting for commercial purposes products made from wood in Group IA regulated by the Government (except for timber which is confiscated in accordance with current regulations of the State and the cases specified in Article 8 of this Circular) ) and Appendix I of CITES exploited from the wild.
Article 8 – Circular No. 04/2015/TT-BNNPTNT provides for the export of timber and wood products under conditions or permits:
Wood and wood-processed products may only be exported when there is a legal forest product dossier according to current regulations of law. When exporting, people usually declare goods with the customs office about the quantity, type and take responsibility for the legal origin.
Exporting firewood and coal, traders declare second goods to the customs office and the number of types and are responsible for the legal origin of goods, without having to ask for permission.
Wood and products made from it that are included in the CITES Appendices must have a CITES Permit issued by the CITES Management Authority of Vietnam.
If the wooden floor is derived from natural wood that is not on the list of types of wood banned from export, the Enterprise shall carry out the following procedures:
PROCEDURES FOR FOREST PRODUCTS PROCEDURE
+ If timber is purchased from a wood processing factory in Vietnam, the enterprise needs to submit a sales invoice according to the regulations of the Ministry of Finance together with a list of forest products verified by the local forest protection agency.
+ If the enterprise buys raw materials for flooring from farmers, it is necessary to prepare a list of forest products certified by that locality.
+ If the enterprise uses raw wood imported from abroad, a declaration is required when importing raw wood.
PROCEDURES FOR CUSTOMS DOCUMENTATION
Enterprises need to prepare the following documents and records:
International sales contract
A list of forest products with the certification stamp of the local Forest Protection Agency, at the county level, and the Sub-department..
Commercial invoice
Goods packing slip
Entrusted export contract
Contract signed with the owner of the forest / the owner of the mining workshop on the purchase and sale
Phytosanitary certificate
Fumigated paper
Sea waybill
*NOTE:
Customs location when exporting natural wood flooring:
According to the Customs Code in Article 7 there are clear regulations on the location of customs procedures when exporting wood flooring in
the headquarters of the border gate Customs Sub-Department
the headquarters of the Customs Sub-Department outside the border gate.
Specifically: In the case of electronic customs procedures, the place to receive and process customs dossiers may be the customs office of the province, inter-province or centrally-run city.
In case of necessity, the physical inspection of exported or imported goods may be carried out at another location decided by the Director of the General Department of Customs.