What is construction sand?
Construction sand is a material of natural origin in the form of granules, composed of small, fine mineral particles and rocks.
Construction sand in Vietnam is divided into 4 common types: construction yellow sand, leveling sand, building sand and concrete sand.
Common types of construction sand modules
According to TCVN 7570:2006 “Aggregate for concrete and mortar – technical requirements” and TCXD 127:1985 “fine sand for making concrete and mortar”, construction sand is divided into 3 modules.
– Sand modulus of magnitude ML > 2 (also known as golden sand, cast sand): used in concrete mortar used to pour concrete.
– Sand modulus of ML = 1.5~2 (also known as fine sand, masonry sand): used in cement mortar used for construction.
– Sand modulus of magnitude ML = 0.7~1.4 (also known as fine sand, sand bowl): used in cement mortar used for plastering.
In order to properly determine import policies and procedures, it is necessary to first determine the HS code of the item.
SEARCH UP THE HISTORY CODE
– HS Code of Cat of Chapter 25: Salt; sulfur; rock; gypsum, lime and cement
– Belonging to group 2505
When importing sand, enterprises need to pay taxes as follows:
Value Added Tax (VAT) : 10% (83/2014/TT-BTC)
Normal import tax: 5% (45/2017/QD-TTg)
Preferential import tax: 0% (57/2020/ND-CP)
Procedures for specialized inspection of imported sand products
Step 1: Make the customs declaration at the import border gate
The set of import dossiers generally includes:
Customs declaration
Commercial invoice
Bill of lading
Import license or written permission to import, issued by a competent authority, as required by law
Quota import license or written notice of assignment of the right to use import tariff quotas
Documents proving that organizations or individuals are eligible to import goods in accordance with the law on investment:
Value declaration;
Certificate of origin of goods;
Certificate of Specialized Examination
Entrustment contract if any
Then you determine whether the imported product belongs to the group of building materials that must be checked for quality or not. In which, crushed sand for concrete and mortar needs to be declared conformity
Step 2: Carry out the quality inspection registration procedure
The specific procedures for quality inspection of building materials are as follows:
Registration documents include:
Certificate of registration for state inspection of quality of imported goods
Contract, invoice, packing list
Streaming declaration
Pictures, product label samples
Enterprises registered to do business in any locality shall register to inspect the quality of imported construction materials at the Department of Construction of that locality (According to the latest Official Letter of the Ministry of Construction).
It takes 1-2 days to issue the registration number.
Step 3: Bring the goods to the warehouse for storage and take samples for testing.
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
Some criteria for testing and testing imported sand products (according to QCVN 16:2019):
Grain composition
Concentration of impurities
Organic impurities
Chloride content in sand
Alkali-silicon reactivity
Step 4: Issue the certificate of conformity and announce the conformity
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: Clearance of the shipment, liquidation of the declaration.
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.
