– Circular 01/2012/TT-BNNPTNT: Regulations on legal forest product documents– Circular 40/2015/TT-BNNPTNT: Amending and supplementing Circular 01/2012/TT-BNNPTNT on forest product records
– Document 07/VBHN-BNNPTNT (2016): Consolidation of legal forest product dossiers and forest product inspection
– Circular 15/2018/TT-BNNPTNT promulgating HS codes for specialized export goods, Imports are under the management of the Ministry of Agriculture and Rural Development
Circulars on exporting plywood
According to Circular 24/2017/TT-BNNPTNT replacing Circular No. 24/2016/TT-BNNPTNT , there will be a list of HS goods that are natural wood and sawn timber from natural forests banned from export.
Pursuant to Articles 7 and 8 of Circular 04/2015/TT-BNNPTNT dated February 12, 2015 of the Ministry of Agriculture and Rural Development regulating the export of wood and wood products:
Article 7. Bans from export
The following timber and timber products shall be banned from export:
1. Round timber, sawn timber originated from domestic natural forests.
2. Timber products in the Group IA prescribed in regulations of the Government which are exported for the commercial purposes (except for timber which is confiscated evidence as prescribed in regulations of the Government in force and the cases prescribed in Article 8 of this Circular) and the Appendix I of CITES originated from the nature.
Article 8. Export subject to requirements or export with permits
The timber or timber products are only permitted for export if there are lawful documents on forest products as prescribed in regulations of law in force. When exporting, the trader makes declaration on quantity, varieties of the goods with customs authority and the trader shall take responsibility for the lawful origin of the timber and timber products.
When exporting firewood or charcoal, the trader makes declaration on quantity, varieties of goods with customs authority and takes responsibility for the lawful origin of the firewood or charcoal and eligible for export without permits.
The timber and timber products in the Appendices of CITES must be granted CITES permit issued by Vietnam CITES management authority.
In addition to this list, plantation timber and processed products such as plywood (plywood), wood pellets (wood pellets) are allowed to be exported.
Regulations on export tax and HS Code of plywood
– HS code of plywood (plywood) of heading 4412.xxxx
– May be applied according to the actual goods, HS code 4412.3100 , 4412,3300 , 4412.3400 and 4412.3900, the classification of HS Code group will be according to the characteristics of the goods. For example: the thickness of the veneer, the proportion of finished products, the materials that make up the plywood board …
– According to the 2018 import and export tariff, plywood products have 0% Export Tax . Therefore, when exporting plywood, enterprises will not have to pay export tax.
Do enterprises have to prepare documents for forest products when exporting?
According to Official Dispatch No: 2601/GSQL-GQ1 dated October 25, 2017 about the export of forest products. Quoted verbatim as follows:
Recently, the General Department of Customs (Customs Supervision and Administration Department) received reports of problems from a number of local customs units regarding the submission/presentation of forest dossiers when carrying out export procedures for shipments being fine art furniture, high-grade furniture, and post-processed wood products.
Based on the opinion of the Forest Protection Department – Ministry of Agriculture and Rural Development in Official Dispatch No. 657/KL-DT dated October 17, 2017 regarding the export of timber and wood-processed products, Customs Departments of provinces and cities are requested to base themselves on current regulations and opinions of the Forest Protection Department in Official Dispatch No. 657/KL-DT dated October 17, 2017 to carry out export customs procedures for shipments of wood and products processed from wood in accordance with the law.
The Customs Management Supervision Department – General Department of Customs has comments for the units to know and implement./.
(Enclosed with Official Dispatch No. 657/KL-DT dated October 17, 2017 of the Forest Protection Department) – Signed by: Deputy Director Ngo Minh Hai.
Source: Official letter on export forest product dossiers – legal library
In particular, this official letter is used to reply and clarify the main content of the document No. 2355/GSQL-GQ1 dated October 4, 2017 of the GSQL Department on Customs as follows:
Response to Document No. 2355/GSQL-GQ1 dated October 4, 2017 of the Customs Supervision and Administration Department on the export of timber and wood-processed products; The Forest Protection Department has the following comments:
On January 4, 2012, the Ministry of Agriculture and Rural Development issued Circular No. 01/2012/TT-BNNPTNT stipulating legal documents for forest products and checking the origin of forest products. Accordingly, the certification of legal forest products shall comply with the provisions of Article 7 of Circular No. 01/2012/TT; The dossier of forest products after processing shall comply with the provisions of Article 17 of the Circular No. 01/2012/TT-BNNPTNT dated January 4, 2012 of the Ministry of Agriculture and Rural Development.
On February 12, 2015, the Ministry of Agriculture and Rural Development issued Circular No. 04/2015/TT-BNNPTNT guiding the implementation of some contents of Decree No. 187/2013/ND-CP dated November 20 /2013 of the Government detailing the Commercial Law on international goods trading and agency activities, buying, selling, processing and transiting goods with foreign countries in the fields of agriculture, forestry and seafood.
In Clause 1, Article 8 of Circular No. 04/2015/TT- BNNPTNT stipulates: “The timber or timber products are only permitted for export if there are lawful documents on forest products as prescribed in regulations of law in force. When exporting, the trader makes declaration on quantity, varieties of the goods with customs authority and the trader shall take responsibility for the lawful origin of the timber and timber products.” Circular No. 04/2015/TT-BNNPTNT does not stipulate that enterprises must submit/present forest product dossiers when exporting.
The Forest Protection Department responds to the Customs Management Supervision Department.
Guidance on customs procedures for exporting plywood
2-3 days before the train runs, enterprises need to register for phytosanitary registration for export shipments of plywood with the phytosanitary agency.
Preparation of plant quarantine registration documents
– Plant quarantine registration form (according to the form of the quarantine agency)
– Contract, Bill of Lading, Invoice, Packing List
– Power of attorney of the goods owner if you are an Agent on behalf of the company
– Sample of the quarantine shipment
If it is possible to bring up the sample: then the receiving department will check the dossier together with the sample if it is valid, it will be signed for confirmation and send the reception number.
If it is not possible to bring up the sample or bring it up but have doubts: the receiving department will transfer the dossier to the monitoring team to the warehouse or port to check the actual goods, then sign for confirmation and send the receiving number.
Declaring shipment information through the website of the Plant Quarantine Sub-Department of Region II. Within 24 hours, the agency will send back a draft of the deed to the registrant – the procedure for exporting plywood.
After that, there will be a phytosanitary draft, sent to the importer to check if the information is correct and satisfactory, then go to the Plant Quarantine Sub-department to pay for the phytosanitary certificate.
Prepare application for fumigation registration
Normally, this is usually done at the port and the fumigation time is 24 hours before the ship runs, so businesses need to calculate the Cut Off time of the shipping line to not drop the ship.
– Commercial Invoice
– Packing list
– Bill of Lading
Preparing documents for customs clearance of plywood
Customs dossiers on export procedures for plywood, request businesses to read Clause 5, Article 1 of Circular 39/2018/TT-BTC amending Article 16 TT38/2015
In fact, when declaring and attaching V5 electronic documents and if the customs authority requires the presentation of documents for inspection, enterprises can attach the following documents:
– Sales Contract (if any)
– List of forest products certified by the local Forest Protection Agency, county level, Sub-department..
– List of forest products (self-made enterprises) according to form No. 01 in Circular 01/ 2012/TT-BNNPTNT
– Commercial Invoice
– Packing List
– Export entrustment contract (if any)
– Contract signed with the forest owner / mining workshop owner on the purchase and sale of sawdust (in case you are a trading business). export trade).
– Phytosanitary paper
– Fumigation paper
– Bill of Lading
Note: the fumigation or plant quarantine is entirely at the request of the importing party. When doing customs procedures for export of plywood, the customs office will not require businesses to do fumigation or quarantine.
However, in my experience, you better do than do not. Avoid being forced to re-export upon arrival at the POD (port of destination). And the cost of performing quarantine and fumigation is not too high for you to consider whether to do it or not.
