HS code for cardboard boxes

21/08/2020

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Table of Contents

1. What is an HS code?
2. What is the HS code for cardboard boxes?
3. What are the import procedures for cardboard boxes?
4. Beautiful cardboard box designs

What is the HS code for cardboard boxes? What are the import procedures for cardboard boxes? Hoang Phuc Pack would like to share with you information related to the HS code for cardboard boxes, as well as the procedures for importing cardboard boxes in accordance with the correct process.

HS code for cardboard boxes

1. What is an HS code?

Before learning what the HS code for cardboard boxes is, let's first learn “what an HS code is”. Why every product must have an HS code according to regulations.

a) What is an HS code?

HS code is an abbreviation of the Harmonized Commodity Description and Coding System. It is a code for imported and exported goods regulated by a commodity classification system called the “Harmonized Commodity Description and Coding System”

“HS Code” or “HS System” is defined as a harmonized system for describing and coding goods, internationally standardized in terms of nomenclature and codes to classify over 98% of goods traded worldwide by the World Customs Organization – WCO.

WCO is an intergovernmental international organization operating in relation to customs, import-export issues. WCO has the mission to maintain the international harmonized commodity code system, manage the technical aspects of the WTO related to commodity classification, customs valuation, and rules of origin, and provide orientation, guidance, and support in customs matters.

b) HS code structure

The HS code of any product has a structure consisting of 5 parts with 10 numerical characters as follows:

– Section: In the HS code set, there are a total of 21 or 22 Sections, each section has a section note. There are 2 characters describing this section
– – Chapter: There are 97 chapters. Among them, chapters 98 and 99 are reserved for each country, each chapter has a chapter note. The first 2 characters generally describe the goods
– – – Heading: Includes 2 characters, dividing products into each general group
– – – – Subheading: divided into more general groups from the heading, consisting of 2 characters.
– – – – – Sub-subheading: 2 characters. Sub-subheadings are regulated by each country.

Currently, Vietnam applies an 8-digit HS code for goods, while some countries in the world may use 10 or 12-digit HS codes.

c) What is the HS code for cardboard boxes?

The HS code for cardboard boxes is a specific code regulated exclusively for cardboard boxes based on the nature, characteristics, and construction components of the cardboard box.

The HS code for cardboard boxes is regulated by the World Customs Organization to be applied in the classification of cardboard boxes, valuation, and issues related to cardboard box import – export documents.

2. What is the HS code for cardboard boxes?

For any product, the HS code is classified based on the specific regulations of the World Customs Organization – WCO to easily check and support issues related to customs, import-export, etc. Cardboard boxes are classified as follows:

a) HS Code for cardboard boxes

– Section X: Pulp of wood or other fibrous cellulose, waste and scrap papers, paper and paperboard, and articles of paper or paperboard.

– – Chapter 48: Paper and paperboard; articles of paper pulp, paper or paperboard.

– – – Heading 4819: Boxes, cases, containers, bags and other packing containers, of paper, paperboard, cellulose wadding or cellulose film; files, folders, binders, and similar articles, of paper or paperboard, for office or shop use.

– – – – Subheading 48191000 - Boxes, cases, containers, of corrugated paper or corrugated paperboard

– – – – Subheading 48192000 - Boxes, cases, containers, of non-corrugated paper

So the HS code for corrugated cardboard boxes is: 48191000 and the HS code for non-corrugated cardboard boxes is: 48192000.

When importing and exporting cardboard boxes, import-export units must pay a certain amount of tax as follows:

The VAT of cardboard boxes is 10%
In the case that cardboard boxes are imported and exported from countries that have a free trade agreement with Vietnam, they will enjoy special preferential import tax. The current preferential import tax rate for cardboard boxes is 15%

b) How to look up the HS Code?

Currently, it is not too difficult for you to look up the HS code for any product. You can look up HS codes on the General Department of Customs page in the tariff lookup section at the website: www.customs.gov.vn

You can also refer to other pages, however we recommend looking up on official pages from the customs department to get the most accurate information.

>> You can see more: Technical standards for cardboard boxes

3. What are the import procedures for cardboard boxes?

For any product when imported and exported, certain procedures must be followed. According to the regulations of the customs department and current units, cardboard boxes DO NOT belong to the list of prohibited goods for export, import.

Therefore, if you have the need to import cardboard boxes, you should prepare the goods import procedures according to regulations. Some notes on the import procedures for cardboard boxes are as follows:

a) Determine the HS code and export tax when importing cardboard boxes

Each product has an HS code with different export-import regulations and requirements, therefore if you want to export – import cardboard boxes, you must determine the HS code and the requirements according to the customs department's import-export regulations for this item.

The HS code for corrugated cardboard boxes is: 48191000 and non-corrugated is 48192000. The export – import tax of cardboard boxes currently is 10% (VAT) and the preferential tax is 15%

b) Prepare customs documents when importing cardboard boxes

For any product if you want to export-import, you also need to prepare a complete set of documents to register and confirm at the customs department. And cardboard boxes are no exception. Below are the basic documents you need to prepare to declare with customs when needing to export – import cardboard boxes:

Import customs declaration
Commercial Invoice (commercial invoice)
Bill of Lading (also known as a sea waybill): understood as a transport document issued by the sea carrier or their representative, signed and delivered to the shipper or cargo owner to transport goods according to the contract between the buyer and the seller.
Certificate of Origin – Certificate of Origin (C/O - if any)
Other documents (if any)

Note: Above are the basic documents you need to prepare before importing, you should contact import-export document consulting units to get answers to questions and update the latest information (decrees or documents are continuously changed and updated) to help you complete the cardboard box import documents as quickly as possible, avoiding affecting your business.

The customs documents for importing cardboard boxes made of paper follow paragraph 5 article 1 of circular 39/2018/TT-BTC (amending article 16 of circular 38/2015/TT-BTC). Goods are not subject to specialized management.

In addition, cardboard boxes with printed images and information on the box are all subject to specialized management by the Ministry of Information and Communications, when imported for business, they do not need an import license but must have a registration confirmation document from the Publishing, Printing and Publishing Department. The registration and registration confirmation procedures for importing publications for business are carried out according to the provisions of article 9 of Circular No. 16/2015/TT-BTTTT.

c) Costs and time for importing cardboard boxes

The cost of importing cardboard boxes is calculated based on 2 factors: transportation cost and tax.

Transportation cost is calculated based on the characteristics of the goods and the type of transportation. Each type of transportation will have a different calculation method. You should determine the mode of transportation and communicate directly with the customs department or transportation units to calculate the transportation cost.
The export-import tax of cardboard boxes up to the current time is: The VAT of cardboard boxes is 10%. The current preferential import tax rate of cardboard boxes is 15%.

The import time will be closely related to the time for preparing documents, procedures as well as the transportation means you choose.

In addition, the nature of the goods also affects the import time. Depending on the nature of the goods such as: weight, quantity, size, shape… and the level of requirements, international imported goods can therefore choose the type of transportation by sea, air, road, express delivery, etc. Each shipment needs to be considered specifically to make the most appropriate decision.

4. Beautiful cardboard box designs

Hoàng Phúc Pack specializes in manufacturing and supplying a wide range of cardboard boxes in various styles and sizes, including 3-ply, 5-ply, and 7-ply cardboard boxes, double-wall cardboard boxes, COD shipping boxes, and custom-designed cardboard boxes tailored to each customer's needs.

With many years of experience, responsibility, and credibility, Hoàng Phúc Pack always provides high-quality cardboard boxes that are trusted and chosen by a wide range of customers and partners whenever they are needed. If you need to purchase cardboard boxes or packaging materials, please contact us immediately for the fastest consultation and support. Hotline: 028 6685 4143

Hoàng Phúc Pack presents some images of beautiful cardboard box samples that meet current import and export requirements.