Handicrafts are one of the highly valued export industries. The handicraft products are exported to all over the world. Among them is the “leader” leading the handicraft industry – bamboo and rattan, including key items such as lampshades (lamps), carpets, bags, baskets, baskets, tables and chairs, …
Bamboo and rattan products exported by Vietnam are being well received and highly appreciated by many foreign enterprises. Consumers in markets such as Europe, America, Japan, India, Korea, etc. favor it, helping to promote the image and strengthen the position of Vietnamese goods in the world.
In order to properly determine export policies and procedures, it is first necessary to determine the HS code of the item.
HS Codes
Bamboo and bamboo rattan with HS code of chapter 46 and heading 4602
| Sản phẩm | Mã HS |
| Hàng mây tre, liễu gai và các mặt hàng khác, làm trực tiếp từ vật liệu tết bện; các sản phẩm từ cây họ mướp. | 4602 |
| Hàng làm từ tre: | 460211 |
| – Túi và vali du lịch | 46021110 |
| – Giỏ đựng chai | 46021120 |
| – Loại khác | 46021190 |
| Hàng làm từ song mây: | 460212 |
| – Túi và vali du lịch | 46021210 |
| – Giỏ đựng chai | 46021220 |
| – Loại khác | 46021290 |
| Loại khác | 460219 |
| – Túi và vali du lịch | 46021910 |
| – Giỏ đựng chai | 46021920 |
| – Loại khác | 46021990 |
VAT: VAT for exported bamboo and rattan is 5%.
Export tax: bamboo and rattan are not on the list of items subject to export tax. Therefore, when exporting fish, the exporter does not have to pay export tax.
Criteria for exporting through markets:
Japanese market: Items that are required to meet diverse needs, are delicate in design, functional in use and good in service. The Japanese market requires products with high added value to improve the quality of life and express the identity and personality of consumers.
European market (EU):
-Rules of origin
-Criteria for product code packaging
Regulations on chemicals for bamboo and rattan products when produced and exported to the EU and Europe:
Glue
Anti-mold/worm agent
Paints and colors
EXPORT PROCESS
Step 1: Check import & export conditions and standards in both Vietnam and the importing country
Step 2: Plant quarantine and fumigation of the consignment
Step 3: Make a certificate of free circulation
Step 4: Customs clearance and commercial inspection
Step 5: Certificate of origin & labeling of export rattan shipments
PHYTOSANITARY
2-3 days before the train runs, the plant quarantine registration for the shipment is carried out with the plant quarantine agency. The set of documents for registration includes:
Plant quarantine registration form (according to the form)
Packing List (Packing slip);
Sample of quarantine shipment
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.
Take a sample of PLANTS, fumigate and issue a certificate of PHARMATOLOGY, 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)
– Time to issue a certificate of plant quarantine for the consignment within 24 hours from the beginning of the quarantine.
FUMIGATION
In order to prevent bacteria, mold, and termites when exporting bamboo and rattan, each shipment must be fumigated and have a certificate of fumigation. A dossier for issuance of a fumigation certificate includes the following documents:
The set of documents required to be issued a certificate of sterilization
Commercial Invoice (Commercial Invoice);
Packing List (Packing slip);
Booking
Normally, this is usually done at the port and the fumigation time is 24 hours before the ship runs, so businesses need to calculate the Cut Off time of the shipping line to not drop the ship.
Time to issue fumigation certificate is from 1-2 days from the time of spraying.
Certificate of free sale of products CFS
More demanding import partners may require a CFS certificate of free sale. To obtain a CFS certificate, enterprises must follow the instructions in Article 11, Decree 69/2018/ND-CP.
Pursuant to the provisions of Clause 3, Article 11 of Decree 69/2018/ND-CP on the process of granting a certificate of free sale as follows:
Step 1: Submit your application
The trader sends a complete set of documents as mentioned above in person or by post or online (if applicable) to the CFS issuing agency.
A dossier of certification of free sale of products includes the following papers:
Application letter for CFS
Business registration certificate of the enterprise
List of production facilities (if any)
Standard version announced with bamboo and rattan products
Product labels of bamboo and rattan products
Step 2: Receive the application and review the application.
– In case the dossier is incomplete and in accordance with regulations, within 3 working days from the date of receipt of the dossier, the CFS-issuing agency shall notify the trader to complete the dossier.
– The CFS-issuing agency may conduct an inspection at the production site in case it finds that the examination on the dossier is not enough grounds to issue a CFS or detects signs of violations of regulations for the previously issued CFS. .
Step 3: Issue the CFS . certificate
The time limit for issuance of CFS is no more than 3 working days from the date the trader submits a complete and correct application file. In case of refusal to issue CFS, the CFS-issuing agency shall reply in writing clearly stating the reason.
CUSTOMS PROCEDURES
When doing export customs procedures for this item, enterprises need to prepare a set of customs documents including the following documents:
– Commercial contract (Purchase Order or Contract): 01 copy y
– Commercial Invoice (Invoice): 01 original
– Packing List: 01 original
– Bill of lading (Airway Bill / Bill of lading)
– License (if any): 01 original
– Certificate of Origin (if any): 01 original
– Other documents at the request of Customs (if any).
– Phytosanitary certificate
– Certificate of fumigation
Commercial inspection
In commercial activities, bamboo and rattan, from the time it is produced to the time it is delivered to the buyer/consumer, has to go through many stages (transportation, delivery, preservation, etc.), which cannot be avoided. risks, errors, losses, etc., leading to disputes between the parties involved in the purchase/sale contract.
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)
Time, place of delivery, transfer of ownership, risks to the goods … To directly prevent and have a legal basis to resolve disputes that occur quickly when goods are damaged or missing. , loss, damage, etc., the contracting parties often include in the commercial contract a clause to designate an independent, neutral, competent/reputable inspection organization to conduct the inspection and issue the results of the inspection. conformity of goods quality, quantity and volume with the signed contract.
Certificate of C/O – Certificate of Origin
For customers in countries that have signed free trade agreements with Vietnam, it may be necessary to make a certificate of origin according to the form in the corresponding free trade agreement so that the buyer can enjoy special preferential import tax. according to the agreement.
Legal grounds
Circular 05/2018/TT-BCT
Decree 31/2018/ND-CP
Circular 22/2016/TT-BCT
For export goods owners, the application for C/O is only in accordance with the provisions of the contract with foreign buyers. As for the owner of imported goods, the most important factor is a valid C/O that will help businesses enjoy import tax incentives.
For enterprises applying for C/O for the first time, they must have a Trader Profile Registration and a C/O application.
Registration Trader profile includes: (details you can see on the screen)
– Register the signature sample of the person authorized to sign the C/O application form and the trader’s seal;
– Certificate of business registration (copy with a true copy of the original);
– A list of goods-producing establishments applying for a Certificate of Origin (if any) according to Form No. 02 specified in the Appendix to this Decree.
How to perform
– Internet (traders declare electronically for C/O application dossiers); declare through the Electronic Certificate of Origin and Management System at www.ecosys.gov.vn
– Directly at the head office of the C/O issuing organization;
– Post office
Time limit for settlement
– Online: Within 6 working hours after the C/O issuer receives a complete and valid electronic dossier, the results of the C/O application review will be notified on the website. system. Within 2 working hours from the date the C/O Issuing Organization receives the C/O application form and has been fully and duly declared in paper form in case the trader attaches the application file. issue C/O at www.ecosys.gov.vn;
– In person: Within 8 working hours from the date the C/O issuer receives the complete and valid C/O application dossier, in case the trader submits the dossier directly at the head office of the C/O. C/O issuing organization;
– Postal: Within 24 working hours from the date the C/O issuer receives the complete and valid C/O application dossier according to the date written on the envelope, in case the trader sends the dossier. by post to the C/O issuing organization.
The HS code of the goods declared on the Certificate of Origin is the HS code of the exporting country. In case the HS code of the exporting country is different from the HS code of the importing country for the same item, the trader is allowed to use the HS code of the importing country and is solely responsible for the accuracy of the HS code of the importing country. declared by the trader.
Dossier of application for C/O includes:
– An application form for a Certificate of Origin, fully and duly declared according to Form No. 04 specified in the Appendix to this Decree;
– C/O form has been completely declared: 01 original and 03 copies;
– The export customs declaration that has gone through customs procedures (a copy with the signature of the competent person and the mark “true copy”), except for cases where the exported goods are not required to declare the export customs declaration. import in accordance with the provisions of the law. In case there is a legitimate reason, the C/O applicant may submit this document after but not later than thirty (30) days from the date of issuance of the C/O;
– A detailed declaration of exported goods meeting the preferential origin criteria or the non-preferential origin criteria according to the form prescribed by the Ministry of Industry and Trade.
– And some other papers if the C/O-issuing agency considers it necessary such as: Customs declaration for import of raw materials and auxiliary materials; export license; sale contract; value-added invoices for domestic purchase and sale of raw materials; samples of raw materials, auxiliary materials or exported products; sea waybill; air waybill and other documents to prove the origin of exported products; Commodity production process
C/O issuers include: Vietnam Chamber of Commerce and Industry and authorized agencies.
Time limit: The time limit for issuance of C/O is not more than 03 working days from the time of receipt of complete and valid dossier.
Note:
– In case of necessity, the C/O issuing organization may conduct an inspection at the production site if it finds that the examination on the dossier is insufficiently grounded or detects signs of law violation with the C/ O previously granted.
– In exceptional cases when the C/O is not issued at the time of export due to the error of the C/O issuer or due to force majeure or valid reasons of the C/O applicant. O, C/O can be issued later and is valid from the time of delivery but does not exceed one (01) year from the date of delivery to the actual date of issue and must clearly state: “ISSUED RETROACTIVELY” (issued later and takes effect from the time of delivery) to C/O.
Goods labels must show the following contents:
For export goods, when ensuring convenient transportation and customs clearance, enterprises should stick shipping marks on the packages.
Typical shipping mark content includes the following:
Product name in English
Importer’s name
MADE IN VIETNAM
Case number/total number of cases
In addition, information such as Contract number/invoice can be added on the shipping mark
Notes on arrangement and transportation of goods (if any): eg: need to be placed vertically, fragile goods.
