Experience in rice export procedures in Vietnam

Rice is both an important food source and a strategic export item of Vietnam. On average, Vietnam produces about 26-28 million tons of rice a year, after being used for domestic consumption, the export volume of rice is about 6-6.5 million tons/year.

In order to properly determine the import policies and procedures, it is necessary to first determine the HS code of the item.

HS Code Rice

What are the taxes and fees for exporting rice?

According to Decree 125/2017/ND-CP, Taxes when exporting rice:

VAT on exports is 0%

Export tax: Rice is subject to an export tax of 0%

PROCEDURES FOR EXPORTING RICE

Step 1: Certification of eligibility for rice export business

According to Decree No. 107/2018/ND-CP on rice export business, enterprises need a Certificate of eligibility for rice export business from the Ministry of Industry and Trade.

In order to be eligible to export rice, the following factors are required:

ENTERPRISE established and registered in accordance with the law may conduct business in rice export when the following conditions are satisfied:
+ Having at least 01 specialized warehouse for storing paddy and rice in accordance with national technical regulations and standards on paddy and rice storage.

+ Having at least 01 mill or mill or rice and rice processing facility in accordance with national standards and technical regulations on warehouses and mills, mills, and rice mills.

Warehouses, mills, mills, and rice mills owned by the ENTERPRISE or leased by the ENTERPRISE from other organizations or individuals, with a written lease contract in accordance with the law with a lease term minimum 5 years.
Enterprises with Certificates may not sublease warehouses, mills, mills, and rice mills that have been declared in order to prove the satisfaction of business conditions in their Certificate of application. Other Enterprises use it for the purpose of applying for a Certificate.

Step 2: Sign up for a rice export contract:

– When exporting rice, businesses need to register for a rice export contract and register with the Vietnam Food Association.

Registration documents include:

– Application form for registration of rice export contract;
– The rice export contract has been signed;
– A report on the amount of paddy and rice available, clearly stating the total amount of paddy and rice the enterprise has available in stock; specific address and quantity of rice in each enterprise’s paddy and rice warehouse;
– Certificate of eligibility for rice export business (when registering the contract for the first time)
Submit application for registration of rice export contract within 3 working days from the date the rice export contract is signed. If there is a good reason, this time limit may be extended but not exceeding 10 working days;

Within 2 working days from the date of receiving the valid registration dossier of the enterprise, the Vietnam Food Association will register the export contract of the enterprise in accordance with the regulations of the Ministry of Industry and Trade if the enterprise meets the requirements of the Ministry of Industry and Trade. meeting all the criteria for registration of rice export contracts specified in Decree 107/2018/ND-CP.

Step 3: Carry out plant quarantine registration procedures:

Requirement: Documents needed to transmit P Q S (PLANTS POSITIVE registration software)
Commercial contract, purchase and sale of goods
Bill of Lading (provided after the train runs)
Enter the consignment data, then export the PLANTS OF PLANTS REGISTRATION form from the P Q S software to forward it to the representative of the Rice Exporting Enterprise for signature and stamp.

Then, bring the dossier to the plant quarantine sub-department to register for quarantine so that the sub-department can check the validity of the dossier.

Step 4: Open the customs declaration

Requirements for customs declaration documents:

– Sale contract

– Commercial invoice

– Goods packing slip

– Booking

Enter the shipment information into the customs declaration software (ECUS), transmit the declaration and get the threading response.

Step 5: Bring the dossier to the customs office to register (in case the shipment is classified into yellow or red channel)

Step 6: Take a sample of PLANTS, fumigate (if any) and issue a certificate of POTATO PLANTS, Fumigation.

Quarantine agency conducts sampling for PLANT CHECKLIST at warehouses, ports – where consignments are awaiting export.

After taking the PLANTS sample, fumigate the consignment (required: bill of lading)

The time to issue a Phytosanitary Certificate for the consignment is within 24 hours from the beginning of the quarantine.
Time to issue fumigation certificate is from 1-2 days from the time of spraying.

Step 7: Clearance of the shipment, liquidation of the export customs clearance declaration.