IMPORT TISSUE PAPER AT SMARTLINK

Tissue paper, also known as napkins or toilet paper, is a thin and soft type of paper commonly used for wiping, absorbing liquids, dust, and grease in daily life. To successfully import this product, businesses must thoroughly understand foreign trade knowledge and relevant legal regulations. This article provides detailed and useful information about the tissue paper import process, from determining HS codes and calculating import taxes to important notes for implementation. We hope the following content will assist you in completing the procedures quickly and efficiently.

Import Policies for Tissue Paper

When carrying out import procedures for any goods, the first step is to understand the import policies applicable to that product. For tissue paper, the relevant regulations are outlined in the following legal documents:

Decree 195/2013/NĐ-CP dated November 21, 2013
Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018
Decree 69/2018/NĐ-CP dated May 15, 2018
Decree 43/2017/NĐ-CP dated April 14, 2017
Decree 128/2020/NĐ-CP dated October 19, 2020

According to these documents, tissue paper is not on the list of prohibited imports. However, businesses should note the following:

Label the goods according to Decree 43/2017/NĐ-CP.
Accurately determine the HS code to ensure correct tax calculations and avoid penalties.

How to Determine the HS Code for Tissue Paper

Determining the HS code is a crucial step in the import process. To select the correct HS code, consider the product’s characteristics, including its material, composition, and intended use.

Import tissue paper at Smart Link Logistics

Common HS Codes for Tissue Paper

The Harmonized System (HS) code is a global system used to classify goods. The first six digits of the HS code are standardized worldwide, with variations in extended codes across countries. Below are some common HS codes for tissue paper:

HS Code	Description
48181000	Toilet tissue paper
48182000	Handkerchiefs, facial tissues
48183010	Tablecloths
48183020	Napkins

Under the import-export tariff schedule, tissue paper falls under group 4818, with import tax rates ranging from 18% to 20% and VAT at 8%.

Risks of Incorrect HS Code Declaration

Declaring an incorrect HS code can lead to risks such as:

Delays in customs procedures due to time required for corrections and verification.
Shipping delays affecting production and business cycles.
Penalties under Decree 128/2020/NĐ-CP, with fines ranging from VND 2,000,000 to three times the payable tax amount.

Required Documentation for Import Tissue Paper Procedures

The documentation required for tissue paper importation is stipulated in Circular 38/2015/TT-BTC, amended by Circular 39/2018/TT-BTC. The documents include:

Customs declaration form
Sales contract (Sale Contract)
Commercial invoice (Commercial Invoice)
Packing list
Bill of lading
Certificate of origin (if applicable)
Product catalog (if applicable) and other required documents

Among these, the customs declaration form, commercial invoice, and bill of lading are the most critical. Other documents should be supplemented upon request by customs authorities.

This article has provided comprehensive information necessary for the legal and efficient importation of tissue paper. We hope this will assist you in smoothly completing the procedures, ensuring compliance, and optimizing your business operations. If you need legal support or assistance with customs procedures in import-export activities, please contact Smart Link Logistics for fast and efficient consultation. With over 14 years of experience in the transportation field, we are proud to accompany you throughout your journey.

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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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