I. Legal regulations
According to current regulations, bricks, tiles, and ceramics are not on the list of goods banned from export or import, so procedures can be carried out according to current regulations.
The list of goods banned from import and export is specified in Appendix I “List of goods banned from export and import” attached to Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government. detailing a number of articles of the Law on Foreign Trade Management.
II. Export policy/HS code and tax rate
For any product, the first thing is to clearly understand the HS code of the product you are preparing to export. From there, you can accurately look up the tax policies and obligations that need to be fulfilled.
The HS code for ceramic tiles belongs to chapter 68 and chapter 69. Specifically, the HS code for blocks, tiles, and ceramics is 69010000.
For ceramic tiles, businesses need to fulfill their obligations for 10% VAT.
III. Customs procedures for exporting blocks, tiles, and ceramics
To export a shipment of ceramic tiles, many steps need to be carried out. First of all, prepare the required documents.
1.Documents to be prepared include:
The application needs to be made according to Clause 1, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018, amending and supplementing Article 16 of Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry. Finance. Customs documents for exported goods include:
- Export goods declaration according to the information form in Appendix II has been issued according to the above Circular. In case the customs declaration is made according to the provisions of Clause 2, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree 59/2018/ND-CP, the declarant Customs must submit 2 original copies of the export goods declaration according to form HQ/2015/NK Appendix IV issued with the above circular.
- Commercial invoice or document of equivalent value in case the buyer is the payer (including 1 photocopy).
- The export license or export document has been approved by the competent authority according to the provisions of law.
- Inspection certificate from relevant specialized agencies includes 1 original. In cases where specialized agencies require submitting photocopies or do not specify which copies to submit, the customs declarant may submit photocopies.
- Documents proving that organizations and individuals are eligible to export goods abroad in accordance with the provisions of law.
- A photocopy of the entrusted export contract for goods subject to an export license (in case of entrusted export).
2. Export process
B1: Enterprises declare goods via electronic system,
B2: The customs authority receives information and checks to decide on customs clearance according to legal regulations.
Note: Customs clearance fees must be paid according to Circular 274/2016/TT-BTC
3. Procedures for exporting bricks, tiles, and ceramics.
When carrying out procedures for exporting ceramic tiles, customs declarants need to provide the Customs authorities with the following documents:
- Customs declaration.
- Goods purchase and sale contract, export entrustment contract (in case of entrusted export).
- Export bill.
- Detailed list of goods (if the goods have many types or are packaged inconsistently)
- Other documents according to regulations of relevant Ministries and departments.
It can be seen that exporting a batch of bricks, tiles, and ceramics is quite complicated and involves many processes. Therefore, finding a reputable company with experience in this field will help businesses gain many benefits.
