PROCEDURES FOR IMPORTING GARMENT MATERIALS TO VIETNAM

The garment industry in our country is very developed, every year the export turnover of this item accounts for a large proportion in the economy. Therefore, the import of textile raw materials to be able to support the garment manufacturing industry is increasing.

The degree of dependence on imported materials is still very large (the proportion of domestic raw materials and accessories is only 55%). Therefore, the amount of imported fabrics and garment accessories still accounts for a large proportion.

HS CODE OF GARMENT MATERIALS

Here are some specific HS codes of some common garment materials:

39262090 : Plastic clothes hanger
48211090 : Paper labels of all kinds (decorative labels of products, not trademarks)
58062090 : rubber bands of all kinds
58081090 : pre-cut thread
58079090 : Fabric labels of all kinds (labels represent information on how to use the product, not brand labels)
96062100 : Plastic buttons of all kinds
96071900 : Plastic zippers
Depending on the actual structure and nature of the goods, there are different HS codes. Knowing the HS code of the goods, we will know whether this item is allowed to be imported or not, information about regulations, policies and procedures for importing goods.

IMPORT TAX ON GARMENT MATERIALS

When importing garment raw materials, enterprises need to pay taxes as follows:

– Import Tax

– Tax

In order for enterprises to enjoy the lowest import tax rate, enterprises need to ask the exporter to provide C/O of the shipment to enjoy preferential import tax under economic agreements.

PROCEDURES FOR IMPORTING GARMENT MATERIALS

Pursuant to Circular No. 21/2017/TT-BCT, if textile products and accessories are included in Appendix I of QCVN: 01/2017/BCT attached to this Circular, they must make a contract announcement. regulations before the product is put on sale in the Vietnamese market.

The rest, most common materials and accessories do not need to be declared conformity, we import as normal goods.

Thus, the procedure for importing garment materials is as follows:

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

Documents to make declaration include:

Contract
Commercial invoice
Packing slips
Bill of lading
Certificate of Origin (if any)
Enter the shipment information in the declaration, then transmit the declaration and get the threading response.

STEP 2: BRING THE DOCUMENTS TO THE REGISTERED CUSTOMS OFFICE (IN CASE OF CHARGES IN THE GOLD OR RED LINE)

TRADE INSPECTION

In commercial activities, garment materials, from the time they are produced until they are delivered to the buyer and consumer, have to go through many stages (transportation, delivery, preservation, etc.), which cannot be avoided. from risks, errors, losses … leading to disputes between the parties involved in the sale and purchase contract about: time, place of delivery, transfer of ownership, risks to the goods….

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)
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: CUSTOMIZATION OF SHIPMENT, CLEARANCE OF DECLARATION