1. Import policy
100% new stationery items are not subject to import ban or conditional import as prescribed in Decree 187/2013/ND-CP dated November 20, 2013 of the Government, so companies can Can carry out import procedures like normal goods.
The procedure for importing 100% new stationery tools is the same as importing regular goods without requiring specialized inspection.
2. HS code – Stationery import tax
Some HS codes and taxes for reference:
- 48173000: Stationery – Boxes, purses, briefcases and printed folders, of paper or paperboard, containing paper stationery. Import tax 25%;
- 48201000: Stationery – Letter pads, memo pads, diaries and similar publications. Import tax 25%;
- 48202000: Stationery – Exercise books. Import tax 25%;
- 82055900: Stationery – stapler. Import tax 20%;
- 960810: Stationery – Ballpoint pens in general. Import tax 25%…
3. Certificate of Origin (C/O)
In the case of imports from countries that have free trade agreements with Vietnam, they may enjoy special preferential import taxes, for example, imports from China to Vietnam have C/O form E and import Importing from ASEAN countries to Vietnam with C/O form D, the import tax is 0%. So you should carefully check the HS code you want to import and the C/O form similar to the country you want to import.
4. Customs procedures for importing stationery
The basic dossier set includes:
- Value import customs declaration;
- Contract (contract);
- Commercial Invoice (commercial invoice);
- Packing list (goods packing slip);
- Bill of Lading (bill of lading);
- C/O (if any).
