Imported plastic pipes in the construction industry are often used to make water supply pipes, drainage pipes, sewers, bridges, tunnels, culverts, etc. There are 3 types of pipes: PE pipes; PP pipes; PVC pipe
In order to properly determine import policies and procedures, it is necessary to first determine the HS code of the item.
HS CODE TYPES OF PLASTIC PIPES
Pipes and fittings for joining them (for example, joints, elbows, washers), of plastics have the general HS code 3917. Of which:
HS Code for PE pipes: 3917.21;
HS Code for PP plastic pipes: 3917.22;
HS Code for PVC pipes: 3917.23;
Other: 3917.29;
TAX IMPORT PLASTIC PIPE
When importing plastic pipes, enterprises need to pay the following taxes:
Normal import tax: 15%
Value Added Tax: 10%
Special preferential import tax: 0 – 20%
PROCEDURE AND PROCEDURES FOR IMPORTING PLASTIC PIPES FOR CONSTRUCTION
Plastic pipes are goods under the specialized management of the Ministry of Construction. Therefore, when importing plastic pipes used in construction, enterprises need to carry out registration procedures for state inspection and announcement of conformity – According to QCVN 16:2019/BXD Circular No. 19/2019/TT-BXD dated December 31, 2019
Therefore, the steps to carry out import procedures for plastic pipes used in construction are as follows:
STEP 1: UP THE CUSTOMS DECLARATION AT THE IMPORT PORT.
Documents required to make a declaration include:
Contract
Commercial invoice
Packing slips
Bill of lading
Certificate of Origin (if any)
STEP 2: REGISTER TO CHECK THE QUALITY OF PLASTIC PIPE PRODUCTS
For certification of conformity for imported building material products and goods in general, enterprises can choose to check in 2 methods:
| Method 1: | Method 7: |
| This method applies to imported products manufactured by overseas production facilities that have built a quality management system in accordance with ISO 9001.
Each time of import, Enterprises only need to provide additional “sample test results” to the Department of Construction and Customs. |
This method applies to imported products that do not have sufficient records of certification according to ISO 9001.
Each time of import, Enterprises submit all sample test results and certificate of conformity for each imported shipment to Construction and Customs. |
| The validity of the certificate of conformity according to mode 1 shall not exceed 01 year | The validity of the Certificate of Conformity under method 7 is only valid for batches of products and goods. |
According to Official Letter No. 3138/BXD- VLXD “The agency performing the state inspection of the quality of imported goods for construction materials is the Department of Construction”
The specific procedures for quality inspection of building materials are as follows:
Registration documents include:
State inspection registration form according to the form of the Department of Construction
Contract
Commercial invoice
Goods packing slip
Bill of lading
Import declaration
STEP 3: BRING THE GOODS TO THE STORAGE FOR STORAGE AND TESTING SAMPLES.
Enterprises shall submit a certificate of registration of state quality inspection certified by the Department of Construction and to the Customs office to bring the goods to the warehouse for storage.
After that, notify the Conformity Certification organization to conduct testing
Plastic pipes will be tested according to 2 basic criteria (according to QCVN 16:2019):
Hydrostatic strength
Ring hardness
STEP 4: ANNOUNCEMENT OF CONFORMITY (STATE INSPECTION RESULTS NOTIFICATION SHEET)
After having the test results and the certificate of conformity according to QCVN 16:2019, the enterprise brings the certificate of conformity to the Department of Construction to get the Notice of State Inspection Results.
Depending on the process of each Department of Construction, the time to issue the Notice of State Inspection Results will be different, but the Enterprise needs to monitor the dossier to no later than 15 days.
STEP 5: CUSTOMIZATION OF LOTS, CLEARANCE OF DECLARATION.
Enterprises submit a complete set of import dossiers and “Notification of State Inspection Results on Imported Goods Quality” to the Customs Office for customs clearance of the shipment.
