PROCEDURES FOR EXPORTING STONE AS CONSTRUCTION MATERIALS

1. General introduction

Construction stones are natural stones in the list of minerals used as common construction materials that are usually crushed, crushed, classified or chiseled, cut, trimmed to size and used as aggregates for concrete, embankments, and construction. foundations, building walls, paving sidewalks and roads.

Normally mined stone must ensure the legality of mineral origin, specifications and technical specifications according to regulations before it can be exported as construction materials.

2. Legal basis and policy for exporting stone as construction materials

1. Law on Product and Goods Quality No. 05/2007/QH12 dated November 21, 2007.
2. Decree No. 132/2008/ND-CP dated December 31, 2008.
3. Decree No. 74/2018/ND-CP dated May 15, 2018.
4. Decree No. 154/2018/ND-CP dated November 9, 2018.
5. Circular No. 04/2021/TT-BXD dated June 30, 2021.
6. Official dispatch No. 2132/TCHQ-GSQL dated May 7, 2021.

3. Export tax regime and policy for stone used as construction materials

Determine HS Code and export tariff

4. Procedures for declaring and exporting stone as construction materials.

          Stone exported as construction materials must be of mineral origin, specifications and technical specifications according to regulations before it can be exported as construction materials.

          Specifications and technical criteria for stone exported as construction materials are specified in Circular No. 04/2021/TT-BXD.

Step 1: Prepare documents and mineral exploitation license:

Prepare mineral exploitation license to present to customs authorities for inspection.

Organizations and individuals that are granted a mineral exploitation license must meet the following conditions:

• There is an investment project to exploit minerals in an area where reserves have been explored and approved in accordance with the planning specified in Points b, c and d, Clause 1, Article 10 of the Mineral Law. Mineral exploitation investment projects must have a plan to use appropriate specialized human resources, equipment, technology, and advanced mining methods; For toxic minerals, written permission from the Prime Minister is required;
• Have an environmental impact assessment report or a commitment to protect the environment in accordance with the law on environmental protection;
• Have equity capital equal to at least 30% of the total investment capital of the mineral exploitation investment project.

Documents to apply for a mineral exploitation license:

• Application for a Mineral Mining License .
• Map of mineral exploitation area;
• Mineral exploitation investment project with approval decision;
• Business registration certificate or Enterprise registration certificate;
• Decision approving mineral reserves by competent state agencies;
• Document confirming winning the auction in case of auction of mineral exploitation rights in an area with exploration results;
• Environmental impact assessment report or environmental protection plan accompanied by an approval decision from a competent state management agency;
• Investment policy decision (in case of domestic investors), Investment registration certificate or Investment registration certificate (in case of enterprises with foreign elements);
• Documents proving equity as prescribed in Article 9 of Decree No. 158/2016/ND-CP dated November 29, 2016 of the Government on detailed regulations implementing a number of articles of the Mineral Law (at least at least equal to 30% of the total investment capital of the mineral exploitation investment project).

Processing time: 35 working days from the date of receipt of complete and valid documents.

5. Carry out customs procedures to export stone as construction materials:

Step 1: Fill out the customs declaration

Pursuant to Official Dispatch No.        2132/TCHQ-GSQL:

“Customs authorities only register export customs declarations for minerals mined from mines that have been granted mining licenses by competent authorities according to the provisions of Article 82 of the Mineral Law, meeting requirements. conditions, has a legal origin as prescribed in Article 14 of Decree No. 17/2020/ND-CP dated February 5, 2020 of the Government and is on the list of permitted exports issued by the Ministry of specialized management. issued from time to time or in individual cases that have been approved in writing by the Prime Minister and specialized management ministries, allowing export.

Description of goods: Declare the name of the exported mineral, the name of the mine, and the name of the enterprise permitted to exploit and process in the case of commercial enterprises exporting minerals (enterprises that do not directly exploit and process ).

License:

1. Declare in license box number 01 the mineral exploitation and processing license number;
2. Declare in the next license box the license number for salvage mining of minerals;
3. Declare in the next license box the number of the export permission document of the Prime Minister or the specialized management ministry (in case of individual export);
4. Declare in the license box the number next to the domestic sales contract number (in cases where the exporting enterprise does not directly exploit);
5. Declare in the license box next to the domestic sales invoice number (in cases where the exporting enterprise does not directly exploit); ”

          Set of documents for customs procedures as prescribed in Circular 38/2015/TT-BTC dated March 25, 2015; Amended and supplemented 39/2018/TT-BTC dated April 20, 2018. Specifically:

• Customs declaration ;
• Commercial Invoice/Packing List ;
• Technical documents (Catalogue) (if any);
• In addition, to have a basis for comparison and determination of the origin of exported minerals as being of legal origin according to the provisions of law, the customs declarant must additionally submit to the customs authority a copy of the mineral exploitation license. issued by a competent authority; copy of the written consent to export from the Prime Minister or specialized management ministry (in case of individual export); copy of invoice, domestic purchase contract (in case the exporting enterprise does not directly exploit) and is responsible before the law for documents proving the legal origin of minerals.

Step 2: Register customs declaration

Pursuant to Official Dispatch No. 2132/TCHQ-GSQL:

"According to the circular No. 38/2015/TT-BTC (amended and supplemented in Circular No. 39/2018/TT-BTC) and instructions in Article 7 Customs procedures for commercial export and import goods Issued together with Decision No. 1966/QD-TCHQ dated July 10, 2016 of the General Department of Customs, checking the validity and comparing information on documents provided by customs declarants with other documents. other in the customs dossier set.

For exported minerals mined from mines of enterprises that have been specifically managed by the Ministry, the competent authority shall issue mining licenses and notify the list of issued mining licenses to the customs authority. The civil servant checking the records must compare the information on the exploitation license and customs declaration with this list to handle customs procedures according to regulations.

Customs authorities physically inspect all exported mineral shipments. The level of physical inspection is carried out according to risk instructions on the Electronic Customs Data Processing System;

When physically inspecting goods, customs officers check and compare the actual goods with the list, specifications, technical indicators, and quality standards prescribed by specialized management ministries from time to time to Determine whether the goods are eligible for export or not.

The time limit for completing the inspection shall comply with the provisions of Point b, Clause 2, Article 23 of the Customs Law. In case the actual inspection does not have enough basis to determine that the goods are in accordance with the customs declaration, list, specifications, technical indicators, and quality standards as prescribed, the customs officer will proceed to collect the goods. Samples are requested for inspection at a laboratory meeting Vilas standards. The sampling process must be supervised and witnessed by customs authorities. The number of samples taken is 03 samples, of which, 01 sample is stored at the Customs Branch, 01 sample is sent to a laboratory meeting Vilas standards for analysis and inspection, 01 sample is sent to the Customs Inspection agency for implementation. analysis and appraisal when there is questionable information or direction from the General Department of Customs. The sample must be sealed with a customs seal bearing the stamp and signature of the official supervising the sampling and the signature of the customs declarant.

In case the Customs Inspection agency conducts analysis and appraisal when there is questionable information or the direction of the General Department of Customs has results of analysis or appraisal that are different from the appraisal results at a standard laboratory. Vilas, based on the analysis and assessment results of the Customs Inspection agency, handles violations. In case an enterprise disagrees with the results of the analysis and appraisal results of the Customs Inspection agency, it can make a complaint or initiate a lawsuit according to the provisions of law.

The inspection of exported goods is carried out according to the provisions of Clause 4, Article 29 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended and supplemented in Circular No. 39/ 2018/TT-BTC dated April 20, 2018 of the Ministry of Finance).

Step 3. Clear customs declaration

Pursuant to Official Dispatch No. 2132/TCHQ-GSQL:

“In case the inspection results determine that exported minerals and stones meet the provisions of law, customs procedures will be continued according to regulations;

In case the inspection results determine that exported minerals and stones do not meet legal regulations, they will be handled according to regulations."

6. Conclusion

Above is an article clarifying procedures for exporting stone as construction materials. The article is based on the practical experience of exporting stone as construction materials of DOLPHIN Company. In addition to procedures for exporting stone as construction materials, to update good articles on import and export or ship freight rates; Train schedule, customers can follow the fanpage to be updated with the latest articles.

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