Glass is an extremely popular construction material today, from residential buildings to large public buildings. Building glass can make windows, doors, partitions or even load-bearing walls. There are many different types of building glass such as: splicing glass, laminated glass and laminated safety glass, tempered flat glass, insulated sealed box glass. Construction glass is imported from many different countries into Vietnam such as Japan, Thailand, China, Korea, Malaysia.
In order to properly determine import policies and procedures, it is necessary to first determine the HS code of the item.
CONSTRUCTION GLASS MOTHER
Building glass has HS code of Chapter 70.
Heading 70.04 covers products of tempered glass, sheet blown glass, whether or not coated with an absorbent layer; reflective layer; non-reflective but not otherwise worked.
Heading 70.05 covers white glass products that are completely unmachined and have not been identified with absorption coating. Other forms of float glass, glazed, polished, and unprocessed glass will not enjoy special preferential tax rates but are subject to the tax rate of 35-40%.
Heading 70.06 covers glass products of the above group, drilled, white, etc., but not framed or assembled with other materials.
With code 7006.00.90, a white glass product that has been processed with sharp edges is subject to 30% tax, only 0% discount when having C/O form E.
Heading 70.07 includes safety glass made of glass
Heading 7008.00.00 covers glass used for partition walls.
Bảng mã HS kính xây dựng
IMPORT TAX OF CONSTRUCTION GLASS
When importing building glass, enterprises need to pay the following taxes:
VAT 10%
Import tax rate (you see on the screen)
PROCEDURES FOR IMPORTING CONSTRUCTION GLASS
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)
STEP 2. PROCEDURES FOR REGISTRATION FOR CONSTRUCTION GLASS QUALITY INSPECTION
Enterprises need to announce the conformity of construction glass – According to QCVN 16:2019/BXD Circular No. 19/2019/TT-BXD dated December 31, 2019
The certification of conformity for imported building material products and goods in general can be checked by two 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. |
The agency that performs the state inspection of the quality of imported goods for construction materials is the Department of Construction.”
DOCUMENTS FOR REGISTRATION FOR QUALITY INSPECTION OF SPECIFIC BUILDING MATERIAL PRODUCTS 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
After you have the registration number for quality inspection certified by the Department of Construction, you can send an official letter to the Customs office, please bring the goods to the warehouse for storage to avoid incurring container storage fees.
When goods arrive at the port or airport, they will report to the inspection agency to take samples for inspection. Sampling for quality check can be sampled at the port or at the importer’s warehouse
TRADE INSPECTION
In commercial activities, from the time it is produced to the time it is delivered to the buyer/consumer, it has to go through many stages (transportation, delivery, preservation, etc.), which cannot be avoided. risks, errors, losses, etc., 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.
STEP 3: THEN, NOTICE TO THE CERTIFICATE OF CONFORMITY ORGANIZATION TO BE TESTING SAMPLES
Construction glass products will be tested and tested according to the following criteria:
Connecting glass
Table of test criteria for connecting glass
Heat tempered flat glass
Laminated glass and laminated safety glass
- Thickness deviation
- Appearance defects
- Heat resistance
Insulated sealed box glass
- Nominal Thickness
- Appearance defects
- Higher dew point
Quality inspection time according to TCVN. Depending on the testing organization’s laboratory, it usually takes 2 to 3 days to get the test results.
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.
STEP 5: CUSTOMIZATION OF SHIPMENTS, CLEARANCE OF DECLARATION
After you have enough customs documents and “Notification of State Inspection Results on Imported Goods Quality”, you proceed to submit a customs declaration to the Customs office. Then, they will receive, process and stream declarations according to the process. depending on whether the result of the declaration is Green Stream, Yellow Stream, or Red Stream
You print the declaration with the paper documents to go to the customs branch. After checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import tax for the customs declaration and liquidate the declaration