DETAILED PROCEDURE FOR EXPORTING WOODEN PALLETS AT SMART LINK

What documents and certificates are currently required for the export of wooden pallets? What should you be aware of when handling customs procedures for exporting wooden pallets? Follow this article to explore the detailed customs procedures for exporting wooden pallets!

The Current Potential of Wooden Pallet Exports

According to statistics from the General Department of Vietnam Customs, as of October 15, 2022, Vietnam’s export turnover of wood and wood products reached $12.8 billion, an 11% increase compared to the same period in 2021. In October 2022, wood and wood products were among the top six export items with a turnover exceeding $10 billion. The opportunities for the wood industry in general and wooden pallets, in particular, are currently very promising.

Detailed Procedures for Exporting Wooden Pallets

Legal Policies Circular No. 24/2017/TT-BNNPTNT replaces Circular No. 24/2016/TT-BNNPTNT, which regulates the list of HS Codes for natural wood and sawn timber from natural forests that are prohibited from export. However, wooden pallets are not on the list of prohibited export goods. Therefore, individuals and entities can export this item as usual.

According to Clause 1, Article 8 of Circular No. 04/2015/TT-BNNPTNT, wood and wood products are only permitted for export when accompanied by legal forestry documents as required by current law. Therefore, when exporting, traders must declare goods to the customs authorities regarding quantity and type and bear responsibility for the legal origin of the wood. However, Circular No. 04/2015/TT-BNNPTNT does not require enterprises to submit/present forestry documents when exporting.

HS Code and Export Tax for Wooden Pallets

Based on the 2023 import-export tariff schedule, wooden pallets have the HS Code 44152000:

Chapter 44 – Wood and Articles of Wood; Wood Charcoal
Code 4415 – Packing cases, boxes, crates, drums, and similar packings, of wood; cable-drums of wood; pallets, box pallets, and other load boards, of wood; pallet collars of wood.
Code 44152000 – Pallets, box pallets, and other load boards; pallet collars of wood.

According to current regulations, the export tax rate for wooden pallets is 0%.

Customs Documentation for Exporting Wooden Pallets

The customs documentation for exporting wooden pallets is specified in Clause 5, Article 1 of Circular No. 39/2018/TT-BTC. Specifically, the export customs dossier for wooden pallets includes:

Commercial Contract
Commercial Invoice
Packing List
Export Entrustment Contract (if applicable)
Bill of Lading
Timber Certificate with confirmation from local forestry authorities, including provincial, sub-departmental, or other relevant agencies
Timber Declaration (self-prepared by the enterprise) according to Form No. 01 in Circular No. 01/2012/TT-BNNPTNT
Phytosanitary Certificate
Fumigation Certificate

Phytosanitary Registration for Exporting Wooden Pallets

According to Circular No. 30/2014/TT-BNNPTNT dated September 5, 2014, wooden pallets are subject to phytosanitary inspection. Therefore, when exporting, the entity must carry out phytosanitary registration procedures. The dossier for exporting wooden pallets includes:

Phytosanitary Registration Form issued by the Plant Quarantine Department
Commercial Contract, Bill of Lading, Commercial Invoice, Packing List (if available)
Letter of Introduction or Power of Attorney from the owner to the person registering for phytosanitary inspection

Fumigation Registration Documentation

When the goods are loaded onto the transportation vehicle, the individual or entity exporting wooden pallets needs to complete the fumigation registration procedure. The necessary documents for issuing a fumigation certificate include:

Commercial Invoice
Packing List
Sea Waybill

The fumigation certificate issuance procedure is as follows:

Declare the location, product name, quantity of goods, contact person, import country’s information, and specific time.
Scan or fax the Master Bill of Lading (HAWB) to the fumigation company to obtain a fumigation certificate.
Receive a copy of the fumigation certificate. The entity must carefully check the information on the certificate. If the information is correct and matches the information on the Bill of Lading, it will be signed for confirmation. In case of any discrepancies, immediately notify the fumigation company for timely correction.
Receive the original fumigation certificate.

The above details the customs procedures for exporting wooden pallets. We hope that the information shared in this article will provide useful insights for individuals and entities involved in exporting. We are committed to providing you with services and solutions that help your goods reach the world with dedication and customer collaboration. With over 13 years of experience in the transportation industry, we are proud to be a reputable and professional entity.

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If you require assistance with international import and export of goods, please contact our team at Smartlink Logistics. We are available to provide you with professional guidance on our services and the necessary customs procedures.

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