1. Provisions of law
According to current regulations, desktop phones are not on the list of goods banned from export, so the company can carry out procedures to export goods according to regulations.
2. Item policy
Used “mobile phone” items are not subject to export ban or conditional export specified in Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government, so the company can You can go through export procedures like other normal goods.
3. HS Code & Tax
a. HS code
- Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance guiding the analysis and classification of goods.
- Glossary of the Harmonized Commodity Description and Coding System of the World Customs Cooperation Council.
- Preferential import-export tariff schedule 2016 issued under Decree 122/2016/ND-CP dated September 1, 2016 of the Ministry of Finance, effective from September 1, 2016.
The item “phone” is not included in the list of export taxable goods according to Appendix I issued under Decree 122/2016/ND-CP dated September 1, 2016 of the Government.
b. Tax
When exporting “mobile phone” products, you need to pay attention to the following taxes:
- VAT: 0 %
- Export tax: mobile phones are not on the list of items subject to export tax.
Therefore, when exporting mobile phones, the exporter does not have to pay export tax.
4. Documents need to be prepared
a. Customs documents for exporting mobile phones typically include:
- Business registration of the exporting enterprise (if exporting for the first time, subsequent times are not required)
- Tax code certificate (if exporting for the first time)
- Commercial contract
- Packing list
- Container handover minutes
b. Shipping mark
For exported goods, when ensuring smooth transportation and customs procedures, businesses should affix shipping marks on the packages.
c. Certificate of origin
When exporting, the Vietnamese government does not require exporters to declare Made in Vietnam origin for exported goods. However, in many cases, buyers will ask the exporter to make a Made in Vietnam certificate of origin. For customers in countries that have signed free trade agreements with Vietnam, they may require a certificate of origin according to the form in the corresponding free trade agreement so that the buyer can enjoy special preferential import taxes. according to the agreement.
