PROCEDURES FOR IMPORTING LUBRICANTS (LUBRICANTS) TO VIETNAM

Thủ tục nhập khẩu dầu nhớt (dầu nhờn)

Lubricating oil is also known as lubricating oil or lubricating oil. Oil is used to lubricate the engine system of machinery to operate more smoothly. Lubricants are made from a mixture of base oils combined with additives.

Lubricants for internal combustion engines (hereinafter referred to as engine lubricants for short): are lubricants used for 4-stroke and 2-stroke internal combustion engines, including:

Mineral Oil: Oil produced from petroleum through the process of distillation and processing
Synthetic oils: Oils made by chemical reactions from the original compounds
Semi-synthetic oil: A blend of mineral and synthetic oils
Vietnam is one of the countries with a very large number of means of transport, as well as a developed manufacturing industry. Therefore, this is an extremely potential market for imported lubricants. Vietnam imports quite a lot from the Middle East, Europe and North America…

This HS code helps importers understand the obligations to be performed, import procedures and policies applicable to the shipment.

HS CODE AND IMPORT TAX

Lubricants and engine oils are in groups 2710 and 3403.

Subheading 2710: This is a group of petroleum products, processed oils derived from bituminous minerals. In which, these items are limited to containing at least 70% of petroleum-derived oil content.

Import duties for items in this group range from 5 to 20%.

Specifically, HS code 27101943 for lubricating oil has 10% VAT, normal import tax is 7.5%, preferential import tax is 5%.
HS code 27101944 for lubricating oil has 10% VAT, normal import tax is 7.5%, preferential import tax is 5%.
Subheading 3403: This heading covers lubricating preparations and preparations for removing nuts and bolts. Preparations for the treatment of leather materials.

The VAT and import tax rates for this group are 10%.

Certificate of origin is an optional document. However, this is a very important document for the importer to enjoy the preferential import tax rate. Therefore, the importer should negotiate and ask the seller to provide a certificate of origin.

Preferential import tax: 5%

If imported from China with C/O Form E, the import tax is 0%.
If imported from ASEAN countries, CO form D is 0%
If imported from Korea, CO form AK & VK is 0%
If imported from Japan, CO form AJ is 1% & VJ is 0%
In addition, according to Resolution 579/2018/UBTVQH14, businesses importing lubricants will be forced to pay environmental protection tax.

Tariff for environmental protection

TT Hàng hóa Đơn vị tính Mức thuế (đồng/đơn vị hàng hóa) Văn bản Ngày tháng
I Xăng, dầu, mỡ nhờn
1 Xăng, trừ etanol lít 2.000 30/2022/UBTVQH15 30/12/2022
2 Nhiên liệu bay lít 1.000 30/2022/UBTVQH15 30/12/2022
3 Dầu diesel lít 1.000 30/2022/UBTVQH15 30/12/2022
4 Dầu hỏa lít 600 30/2022/UBTVQH15 30/12/2022
5 Dầu mazut lít 1.000 30/2022/UBTVQH15 30/12/2022
6 Dầu nhờn lít 1.000 30/2022/UBTVQH15 30/12/2022
7 Mỡ nhờn kg 1.000 30/2022/UBTVQH15 30/12/2022

STEPS FOR IMPORTING Lubricants (Lubricants)

Step 1: register to check the quality of oil (lubricant)
Step 2: Open the customs declaration and bring the goods to the warehouse for storage.
Step 3: Take samples for inspection, certification of conformity, and assessment of lubricants (lubricant)
Step 4: Add inspection results to the place where quality inspection is registered.
Step 5: add quality inspection certificate to customs.

CHECK THE POLICY OF LUBRICANT OIL (LUBRICATION)

Pursuant to Circular No. 34/2013/TT-BCT accordingly, lubricating oils and greases (HS code: 2710…) foreign-invested enterprises (FDI enterprises) are not allowed to import and is not authorized to distribute.

If you want to import, you must apply for a license with the Ministry of Industry and Trade. Or
purchase engine lubricant products in Vietnam market to serve investment projects.
Lubricating oil (lubricant) is a commodity managed by the Ministry of Science and Technology and the import procedures for this item are specified in Decision No. 3810/QD-BKHCN and Circular No. 10/2018/TT-BKHCN (amending Circular No. 06/2018/TT-BKHCN), when importing lubricants, a declaration of conformity must be carried out before being sold and circulated on the market, and at the same time inspected. The quality complies with the regulations of QCVN14:2018/BKHCN/SĐ1:2018, as amended and supplemented with QCVN 14:2018/BKHCN.

STEP 1: REGISTER FOR QUALITY CHECK

Conduct quality registration at the Product and Goods Quality Management Department.

Documents to be prepared to do quality inspection for lubricating oil (lubricant):

Commercial Contract (Purchase Order or Contract)
Commercial Invoice (Invoice)
Packing list (Packing list)
Bill of Lading (Airway Bill / Bill of lading)
Catalog of products
Certificate of Origin (Certificate of Origin), C/Q,…
Application for quality inspection

STEP 2: OPENING THE CUSTOMS DECLARATION AND SHIPPING TO THE CUSTOMS WAREHOUSE

We will have to wait for a quality inspection certificate to clear the goods, so in the process of opening the declaration, we will make an official dispatch to bring the goods to the storage warehouse.

Dossier to open a customs declaration includes:

Dispatch to bring goods to the warehouse for storage
Application for quality inspection
Customs declaration
Commercial Invoice (Invoice)
Packing list (Packing list)
Bill of Lading (Airway Bill / Bill of lading)
Certificate of Origin (if any)

STEP 3: BRING SAMPLES FOR TESTING, CERTIFICATION OF CONFORMITY

After bringing the goods to the storage warehouse, you will bring the samples to the center designated by the Ministry of Science and Technology for processing.

List of indicators to test

Tên chỉ tiêu Mức giới hạn Phương pháp thử
Dầu nhờn động cơ 4 kỳ Dầu nhờn động cơ 2 kỳ
1. Độ nhớt động học, mm2/s (cSt) Theo tiêu chuẩn công bố áp dụng Ở 100°C Không nhỏ hơn 6,5 TCVN 3171:2011 (ASTM D445-11) hoặc ISO 3104:1994
2. Chỉ số độ nhớt, không nhỏ hơn 95 TCVN 6019:2010 (ASTM D2270-04)
3. Trị số kiềm tổng (TBN), mg KOH, không nhỏ hơn 4,0 TCVN 3167:2008 (ASTM D2896-07a)
4. Nhiệt độ chớp cháy cốc hở, °C, không nhỏ hơn 180 TCVN 2699:1995 hoặc TCVN 7498:2005 (ASTM D92-02b)
5.[8] Độ tạo bọt/mức ổn định, ml, theo chu kỳ 2, không lớn hơn

– Đối với dầu nhờn động cơ đốt trong không thuộc ngành hàng hải

– Đối với dầu nhờn động cơ đốt trong thuộc ngành hàng hải

50/0

Công bố

ASTM D892-13

hoặc ISO 6247:1998

6. Tổng hàm lượng kim loại Ca, Mg, Zn, % khối lượng, không nhỏ hơn 0,1 TCVN 7866:2008 (ASTM D4951-06) hoặc ASTM D5185-13e1 hoặc ASTM D4628-05
7. Hàm lượng nước, % thể tích, không lớn hơn

– Đối với dầu nhờn động cơ đốt trong không thuộc ngành hàng hải

– Đối với dầu nhờn động cơ đốt trong thuộc ngành hàng hải

0,05

0,1

0,05

0,1

TCVN 2692:2007 (ASTM D95-05e1)

hoặc TCVN 3182:2013-Quy trình C (ASTM D6304-07)

8. Ăn mòn tấm đồng (ở 100°C, trong 3 giờ) Loại 1 TCVN 2694:2007

(ASTM D130-04e1)

9.[11] Cặn cơ học (cặn pentan), % khối lượng, không lớn hơn 0,1 ASTM D4055-04
10.[12] Tro sunfat % khối lượng, không lớn hơn

– Đối với dầu nhờn động cơ đốt trong không thuộc ngành hàng hải

– Đối với dầu nhờn động cơ đốt trong thuộc ngành hàng hải

0,18

Công bố

TCVN 2689:2007

(ASTM D874-06)

hoặc ISO 3987:2010

TRADE INSPECTION

In commercial activities, lubricants (lubricant) when produced until it is delivered to buyers and consumers, have to go through many stages (transportation, delivery, storage, etc.), which cannot be avoided. from risks, errors, losses … leading to disputes between the parties involved in the purchase and sale contract such as: 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 4: ADDITIONAL INSPECTION RESULTS FOR QUALITY INSPECTION REGISTRATION

After having the test results (also known as certificate of conformity) of the lubricant (lubricant) issued by the designated certifying organization together with the specimen of the regulation conformity seal issued to the establishment by the designated certifying organization, enterprise.

You need to make the Declaration of Conformity, prepare a set of documents similar to quality inspection (need to change the application form).

We will bring the results to the quality inspection registration agency (Department of Standards, Metrology and Quality) to get a certificate of quality inspection (also known as publication of the certificate of conformity of lubricants (lubricants)

Note: the certificate of conformity is only valid for each batch of goods, so businesses that import any batch of goods must also do this step. (Method 5)

STEP 5: SUPPLEMENT OF CUSTOMS DECISION

When there is a quality inspection certificate, we will supplement it to the Customs Sub-Department where the goods are stored for customs clearance.

Labels

Additional notes on the minimum content of the label of lubricants (lubricant) circulating in the market must include:

Name of goods (specify type of engine used);
Name and address of the organization or individual responsible for the goods;
Origin of goods;
Volume/Volume;
Specifications (viscosity grade, performance grade);
Instructions for use and maintenance;
Safety warning information