PROCEDURES FOR IMPORTING CEMENT TO VIETNAM

WHAT IS Cement?

Cement is a hydraulic binder, existing in the form of a fine black-gray powder, a finely ground product of Clinker Cement with other additives in appropriate proportions. When mixed with water and sand, stone, it will set and hard as stone instantly, durable, withstanding external impacts very well such as: abrasion, weather, heat, shock, etc.

Cement is an indispensable commodity in the construction industry around the world. With the current process of accelerating urbanization, the demand for this product has increased, making the domestic supply not enough to meet. This makes the cement import process increase significantly in our country.

In the import market, there are also many different types of cement, which can be mentioned as: heat-resistant cement, portland cement, sulphate-resistant Portland cement, etc.

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

HS CODE Cement

Cement has HS code of Chapter 25.

HS Codes of Cement Materials of Chapter 25: Salt; sulfur; earth and stone; gypsum, lime and cement

2523 Portland cement, aluminum cement, cement
slag (porous), super sulfate cement and similar water-resistant cement (hydraulic cement), whether or not colored or in the form of clinker.

252310 – Cement clinker:
2523101000 – – For the production of white cement
2523109000 – – Other

Cement HS code table

Cement IMPORT TAX

When importing Cement Enterprises need to pay the following taxes:

VAT of portland cement is 10%.
Normal import tax 48%
The current preferential import tax rate of Portland cement is 32%.

PROCEDURES FOR IMPORTING Cement

STEP 1: UP THE CUSTOMS DECLARATION AT THE IMPORT PORT.

Profile include:

Contract
Commercial invoice
Packing slips
Bill of lading
Certificate of Origin (if any)
Enterprises need to declare Cement conformity – According to QCVN 16:2019/BXD Circular No. 19/2019/TT-BXD dated December 31, 2019

Thus, the registration process for quality inspection of cement in construction is as follows:

STEP 2. PROCEDURES FOR REGISTRATION FOR Cement QUALITY INSPECTION

The certification of conformity for imported building material products and goods in general can be checked by two methods:

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:

State inspection registration form according to the form of the Department of Construction
Contract
Commercial invoice
Goods packing slip
Bill of lading
Import declaration
Enterprises shall submit a certificate of registration of state quality inspection certified by the Department of Construction to the Customs office to bring the goods to the warehouse for storage.

TRADE INSPECTION

In commercial activities, cement, 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 number/volume, quality, packaging, origin, type of goods, condition; (inspection under commercial contract)
Division of responsibility, compensation levels of related parties when goods are lost; (insurance loss assessment)
Time, place of delivery, transfer of ownership, risks to the goods…
In order to directly prevent and have a legal basis to resolve disputes that occur quickly when goods are damaged, missing, lost, damaged, etc., the contracting parties often include clauses in commercial contracts. appoint an independent, neutral, competent/reputable inspection organization to conduct inspection and issue results on conformity in terms of goods quality, quantity and volume compared to the signed contract.

STEP 3: COMPLETE SAMPLE COLLECTION

After that, notify the Conformity Certification organization to conduct testing

Number of samples, sampling specifications
Experiment time
Certificate issuance time
Cement items will be tested and tested according to the following basic criteria:

Portland Cement:

Compressive strength, MPa, not less than
Volumetric stability Le chatelier, mm, not more than
Content of sulfuric anhydride (SO3), %, not more than
Magnesium oxide (MgO) content, %, not more than
Burning loss (MKN), %, not more than
Content of insoluble residue (CKT), %, not more than

Table of criteria for testing portland cement

COMPOSITION Portland Cement:

Compressive strength, MPa, not less than
Volumetric stability Le chatelier, mm, not more than
Content of sulfuric anhydride (SO3), %, not more than
Autoclave expansion, %, not more than

Table of test criteria for mixed portland cement

SUN PHAT SUSTAINABLE COMPOSITION PORLING Cement

Compressive strength, MPa, not less than
Volumetric stability Le chatelier, mm, not more than
Content of sulfuric anhydride (SO3), %, not more than
sulphate resistance

Table of test criteria for sulphate-resistant mixed Portland cement

STEP 4: SUPPLY THE 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.

Enterprises submit a complete set of import dossiers and “Notice of State Inspection Results on Imported Goods Quality” to the Customs Office for customs clearance of the shipment.

STEP 5: CUSTOMIZATION OF SHIPMENTS, CLEARANCE OF DECLARATION