MA heater is a device used to create heat and increase the temperature in a certain space, usually in rooms in a house or office. Heaters can use many different heat sources to operate, and they are often divided into the following types: electric heaters, oil heaters, gas heaters, solar heaters.
Heaters are imported from many different countries into Vietnam such as Korea, China, India, Europe, America, Japan. Although imported from many countries, the import process and procedures for importing heaters are the same. Please follow the main content below.
1. Heater import policy
Procedures and policies for importing heaters are regulated in the following legal documents:
- Decision 04/2017/QD-TTg dated March 9, 2017;
- Decree No. 43/2017/ND-CP dated April 14, 2017;
- Circular 38/2015/TT-BTC dated March 25, 2015; Amended and supplemented 39/2018/TT-BTC dated April 20, 2018;
- Circular 18/2019/QD-TTg dated April 19, 2019
- Decision 3810/QD-BKHCN dated December 18, 2019;
- Decree 128/2020/ND-CP dated October 19, 2020.
According to the legal documents above, heaters are not on the list of goods banned from import.
2. Determine the HS code of the heater
Determining the HS code is the most important step when carrying out import procedures for any type of goods. Determining the hs code will determine import tax, VAT and import policy. To determine the correct HS code of a heater, you need to understand the product characteristics: Capacity, material, operating principle of the product.
Below, MDCT Logistics invites you to refer to the HS code of the heater.
HS code for non-electric heaters:
- Cast iron:73221100; Import tax 27%
- Other: 73221900; 30% import tax
HS code for electric heaters:
- Thermal radiation type: 85162100; Import tax: 25%
- Other: 85162900; Import tax: 25%
TVAT is 8%. In addition, the tax rate depends on whether the order has a certificate of origin or does not have a certificate of origin. If there is a certificate of origin (℅), special preferential tax rates can be applied.
3. Heater import dossier set
Set of documents for import procedures for heaters and fireplaces in particular, and procedures for import of other goods in general. Regulated in Circular 38/2015/TT-BTC dated March 25, 2015; Amended and supplemented 39/2018/TT-BTC dated April 20, 2018. The set of documents when carrying out procedures to import heaters and heaters includes the following documents:
- Customs declaration;
- Commercial contract (Sale contract);
- Commercial invoice;
- Packing list (Packing list);
- Bill of lading (Bill of lading);
- Certificate of origin (if any);
- Catalog (if any), and other documents if required by customs.
Above are all documents used to carry out import procedures for heaters and heaters. The most important are customs declarations, commercial invoices, and bills of lading. Other documents will be added if requested by the Customs authorities.
4. Import process
Procedures for importing heaters, fireplaces as well as many other items. Very specifically stipulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented 39/2018/TT-BTC dated April 20, 2018. We summarize the steps in a short description so you can get an overall picture.
Step 1. Fill out the customs declaration
After having all import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, arrival notice and determining the heater HS code. You can then enter declaration information into the customs system via software.
Step 2. Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration flow, print out the declaration and bring the import dossier to the customs department to open the declaration. Depending on the green, yellow, and red channel, follow the steps to open the declaration.
Step 3. Customs clearance of goods
After checking the documents, if there are no questions, the customs officer will accept customs clearance of the declaration. You can now pay import tax for the customs declaration to clear the goods.
Step 4. Bring the goods back for storage and use
Upon customs clearance, proceed with the liquidation of the declaration and carry out the necessary procedures to bring the goods to the warehouse.
5. Notes when importing heaters
During the process of importing heaters and fireplaces for customers, MDCT Logistics notes the following for you:
- Import tax is an obligation to be fulfilled by the state;
- VAT on heaters is 8%;
- When importing heaters and fireplaces, the goods must be labeled according to 43/2017/ND-CP;
- Determine the correct hs code to determine the correct tax and avoid penalties;
- Used heaters must be no more than 10 years old before they are allowed to be imported.
Above is the basic information MDCT Logistics sends for your reference. MDCT Logistics is proud to be a unit with experience in transporting and importing goods from China to Vietnam. Customers who need to import fireplaces and heaters, please contact hotline 0865 763 169 for advice and support.
