Marble (also known as marble) is formed from limestone that is not fragmented like ordinary stones. Marble is often used for decoration, tiling of civil works or high-rise buildings.
The main component of marble is calcite, which exists in the form of calcium carbonate (CaCO3).
In order to properly determine import policies and procedures, it is necessary to first determine the HS code of the item.
HS CODE MARBLE STONE
Marble has HS code of Chapter 68 – PRODUCTS OF STONE, PLASTIC, Cement, Asbestos, MICA OR SAME MATERIALS. And Heading 6802 – Worked monumental or building stone (other than slate) and articles thereof, other than products of heading 68.01; mosaic blocks and the like, of natural stone (including slate), with or without lining; artificially colored granulated stone, crushed stone and stone powder, of natural stone (including slate).
IMPORT TAX OF MARBLE STONE
When importing Marble, DN needs to pay the following taxes:
The VAT of Marble is 10%.
The current preferential import tax rate of Marble is 12%.
PROCEDURES FOR IMPORTING MARBLE STONE
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 announce the conformity of Marble Stone – According to QCVN 16:2019/BXD Circular No. 19/2019/TT-BXD dated December 31, 2019
Thus, the registration process for quality inspection of marble used for paving in construction is as follows:
STEP 2. PROCEDURES FOR REGISTRATION FOR QUALITY INSPECTION
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. |
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 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.
STEP 3: THEN, NOTICE TO THE CERTIFICATE OF CONFORMITY ORGANIZATION TO BE TESTING SAMPLES
For MARBLE STONE items will be tested and tested according to 3 basic criteria:
Water absorption
Bending strength
Surface abrasion resistance
STEP 4: SUBMISSION FOR NOTICE OF STATE INSPECTION RESULTS ON IMPORTED GOODS QUALITY
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.