Question:
Could you please provide us with information regarding the import policy for Zinc Ash (HS CODE 26201900) used as a raw material in production? Do we need to apply for an import permit for our Zinc Ash?
Answer:
– Based on Decision 73/2014/QD-TTg dated December 19, 2014, by the Prime Minister, which regulates the list of scrap materials allowed for import as raw materials for production, Zinc Ash is not included in the list specified in Decision 73/2014/QD-TTg.
– Importing scrap materials that are not on the list of allowed scrap materials for testing as production raw materials should be examined according to Article 9 of Circular 41/2015/TT-BTNMT dated September 9, 2015, by the Ministry of Natural Resources and Environment.
Question:
Our company plans to import finished lubricating oil from Dubai for use in lubricating engines of motorcycles, cars, and trucks. We have the following questions: Do we need any inspections or certifications when importing? (e.g., quality, origin, etc.) What taxes will the imported finished lubricating oil be subject to? And what will be the tax rates?
Answer:
– The products, such as lubricating oils used for motorcycle, car, and truck engines, are not on the list of prohibited import items as specified in Decree 187/2013/ND-CP dated November 20, 2016, by the Government. There are currently no regulations requiring quality inspections for this product upon import.
– When importing this product, you will be subject to various import taxes, value-added tax (VAT), and environmental protection tax. To determine the precise tax rates applicable to your specific case, we recommend that your company provide the Customs Import-Export Tax Department in Ho Chi Minh City with the necessary documentation regarding the imported product. They will provide detailed guidance on the HS commodity code and the applicable import tax rates.
