Cell phone import procedures — Hệ thống tư vấn đầu tư và pháp luật

Question Information :

Title :	Cell phone import procedures
Subject :	Customs Procedures
Questioner :	Hidden Name
Question Date :	27/06/2008
Question Content :	I want to buy a cell phone from UK. The store will send it to me by sea. I would like to know what procedures I have to follow to receive the product when it is delivered to the port. Am I subject to any tax and if yes, how many percent? Thank you very much

Answer Information :

Answer Place :	Customs Department of Dong nai province
Answerer :	Specialized
Answer Date :	19/08/2008
Answered Content :	Cell phones when imported to Vietnam must undergo customs procedures and are subject to import taxes and VAT in accordance with The list of preferential import tax rate attached to the Decision No.37/2008/QD-BTC of June 12, 2008 on amending preferential import tax rates for a number of commodity groups in the Preferential Import Tariff. The preferential import tax rate is 8% and VAT rate is 10%. In order to receive the product which has been bought, you apply for import procedures in the non-commercial form at the border-gate customs office where the product is delivered to. Customs procedures and dossiers for non-commercial import goods are stipulated at Point III.1, Section 3, part B, Circular No.112/2005/TT-BTC of December 15, 2005 of the Finance Ministry: “III. Customs procedures: 1. For imported goods: a/ Papers to be submitted: - Non-commercial exports or imports declaration: Two originals; - Bill of lading (except for hand-carried goods in excess of the duty-free luggage quotas according to the provisions of Point I.8, Section II, Part B): One copy; - Written mandate specified at Point II.3, Section III, Part B: One original; … - Other papers, which are required under law for specific cases. b/ Papers to be produced: - The carrier’s goods-receiving note (except for hand-carried goods of passengers in excess of the duty-free quotas according to the provisions of Point I.8, Section 3, Part B); - Contract signed with a customs agent (applicable to the cases specified at Point II.2, Section 3, Part B); …”