1. What is a printer? What conditions must imported printers meet?

A printer is a device, a tool used to create copies. This machine also helps in printing of a designed and drafted document or image. Those prints will often be expressed on paper and various materials, through modern techniques and printing methods integrated into the printer.

According to current law, printers are machines that are not on the list of import restrictions. Therefore, importing printers into Vietnam also becomes easier than other products. Accordingly, the import of printers must be carried out by specific units, including:

– Enterprises with business functions and import and export activities of printing goods and equipment according to current law provisions;

– Printing facilities;

– Organizations and agencies that have legal status are allowed to use printing equipment for internal work purposes.

In addition to regulations on conditions of importing units, for some special types of printers, based on printing technology, Decree No. 60/2014/ND-CP (amended and supplemented by Decree No. 25/2018/ND-CP) as well as Circular No. 22/2018/TT- TTTT stipulate that the printer lines that must apply for an import license are:

– Gravure, offset, letterpress, flexo printers;

– The printer has integrated color photocopying function, color photocopier.;

– Printers use digital technologies. Typical examples include inkjet printers with a working efficiency of 50 A4 sheets per minute, and laser printers.

2. Printer import tax:

When importing printers into Vietnam, individuals and importing units need to pay import tax (regular import tax and preferential import tax) and value added tax (VAT). In there:

– Value added tax (VAT) of printers is 10%;

– The import tax rate of printers, depending on the type of printer, currently ranges from 0% to 10%.

Below, Duong Gia Law would like to present some import tariffs of some popular types of printers today:

Note: When importing printers into Vietnam from countries that have a Free Trade Agreement with Vietnam, they will enjoy special preferential import taxes if they fully meet the requirements set out in the Agreement. determined.

3. Customs procedures for importing printers:

To import printers from abroad into Vietnam, importing individuals and organizations need to go through customs procedures to import printers. Accordingly, it is necessary to follow the following order and procedures:

3.1. Carry out procedures to apply for a printer import license for the following types of printers that require an import license:

Pursuant to the provisions of Clause 16, Article 1 of Decree No. 25/2018/ND-CP, before importing printers into Vietnam and completing import customs procedures, the types of printers analyzed in section 1 of This article must make an application for an Import License. Accordingly, individuals and organizations permitted to import need to prepare a license application including all of the following papers and documents:

– Application for licensing to import printing equipment is made according to form No. 04 issued with Decree No. 25/2018/ND-CP;

– Catalog of each type of printing device;

– Authenticated copies of a number of documents prescribed by law on importing printers.

After preparing a complete set of documents including the above papers and documents, individuals and importing units can submit documents directly atMinistry of Information and Communications Or more conveniently, the body can submit the application through the systmonline public services or send it by post to the Ministry of Information and Communications.

Accordingly, according to the provisions of Clause 3, Article 28 of Decree No. 60/2014/ND-CP, amended and supplemented by Clause 16, Article 1 of Decree No. 25/2018/ND-CP, the resolution time is 05 working days. Accordingly, after about 5 working days, the Ministry of Information and Communications will issue import licenses to devices as well as individuals and units that meet the conditions. In case the import conditions are not met, the Ministry of Information and Communications will have to respond in writing and clearly state the reason for not granting a license to the requesting unit.

After being granted a Printing Equipment Import License, the printer importer will carry out customs procedures to import the printer and clear the goods.

3.2. Prepare customs documents to import printers:

After being licensed to import printers, for printers that are required to be licensed, the printer importer must prepare import customs documents. Accordingly, customs dossiers for importing printers include all of the following papers and documents:

– Customs declaration according to the provisions of law;

– Commercial Invoice – Copy of the business, with some branches, the original needs to be submitted when the shipment applies special preferential tax with some C/O forms;

– Copy of the enterprise's Bill of Lading;

– Original import introduction letter;

– Original or electronic copy in case the importer wants to enjoy special preferential import tax of the Certificate of origin;

Note some papers and documents for special cases:

– Some cases require an additional copy of the business's packing list (Packing List);

-For some branches, an original copy of the Partnership Development Agreement between Customs and Enterprises is required;

– Import license is issued by the Ministry of Information and Communications (if the printer you want to import has the HS code in Appendix I issued with Circular No. 22/2018/TT-BTTTT).

3.3. Declare customs declarations on free customs declaration software of the General Department of Vietnam Customs:

After the printer shipping company from abroad sends a notification that the imported printer has arrived, the printer importer needs to proceed with the customs declaration and fill in all information on the declaration at the VNACCS/VCIS system of Vietnam. Vietnam General Department of Customs. When the declaration is completed and transmitted, the system will automatically issue a number if the information is accurate and complete.

3.4. After making the customs declaration and sending it, the system of the General Department of Vietnam Customs will classify the declaration:

After making the customs declaration, the customs declarant will go through the VNACCS/VCIS System to receive the system's feedback on the channeling results, which can be in one of the following streams:

– Stream 1: Accept customs declaration information: If the enterprise belongs to this stream, the enterprise is accepted to clear goods according to the Customs declaration information, move to the next step;

– Stream 2: Check relevant documents in customs records sent by customs declarants through the VNACCS/VCIS system; Submitting documents according to regulations must submit originals, or check relevant documents on the National Single Window Information Portal.

In case the profile is suitable, move on to the next step. In case the documents are inconsistent or questionable, the Customs authority decides to transfer the declaration to stream 3 and conduct a physical inspection of the goods.

– Stream 3: Physical inspection of goods:

In this case, the customs declarant will use the VNACCS/VCIS system to receive the notice, form and level of physical inspection of goods notified by the customs authority through the system and register the location and time. Physical inspection of goods with customs authorities. Customs declarations are responsible for preparing conditions for physical inspection of goods.

3.5. Enterprises importing printers must pay taxes and fees according to regulations:

– In case the tax amount payable is 0, the system automatically grants customs clearance and exports it to the declarant “Decision on customs clearance of goods”.

– In case the tax amount payable is different from 0:

+ In case you have declared and paid tax using a limit or a guarantee (general or separate): The system automatically checks the declared criteria related to the limit or guarantee, if the amount of the limit or guarantee is greater than or equal to the tax amount payable, the system will issue to the declarant "a document recording the tax receivable amount" and "Decision on customs clearance of goods". If the limit or guarantee amount is less than the tax payable, the system will report an error.

+ In case of immediate tax declaration (transfer, payment via 24/7 Electronic Payment Portal): The system issues to the declarer a "voucher recording the tax receivable amount. When the customs declarant has paid taxes, fees, and charges and the VNACCS system has received information about the payment of taxes, fees, and charges, the system issues "Decision to clear goods".

3.6. Customs clearance:

The customs declarant prints the list of containers and the list of goods on the Customs Electronic Information Portal or the customs declarant's declaration system and provides it to the Customs Branch managing the port, warehouse, and yard areas. location for customs clearance/release/or bringing goods to a storage warehouse.

In case there is a change in the list of containers or list of goods compared to the content declared on the customs declaration when the goods have entered the customs supervision area, the customs declarant prints it or requests the customs officer at the Customs Branch. The Border Gate Customs Department prints a list of containers and a list of goods from the System.

Legal documents used in the article:

– Decree No. 60/2014/ND-CP of the Government issued on June 19, 2014 regulating printing activities;

– Decree No. 25/2018/ND-CP of the Government issued on February 28, 2018 Amending and supplementing a number of articles of Decree No. 60/2014/ND-CP dated June 19, 2014 of the Government regulations on printing activities;

– Circular No. 22/2018/TT-BTTTT of the Ministry of Information and Communications issued on December 28, 2018 Promulgating the List of imported and exported goods in the field of printing and publishing publications.