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按商品类别划分的进出口手续 · 食品接触类家用产品
盘类餐具进口手续指南
盘类产品看似简单，但可能涉及海关归类、食品接触材料合规和越南标签要求。适用 HS 编码取决于材质：瓷、陶、玻璃、塑料、美耐皿或不锈钢。本指南提供 ETA 前的 E2E 审查框架，包括 HS、税率、原产地证、专业管理政策和清关资料。 针对本文所述商品，企业在判断HS编码、税费和专业监管要求前，应先确认型号、用途、结构或成分、新旧状态及技术资料。下文将从接收单证、核对目录和标签开始，系统梳理资料准备、申报以及口岸协调处理各环节的主要控制点。
快速摘要
| 项目 | 需核对内容 | 操作备注 |
|---|---|---|
| 适用产品 | 用于盛放或展示食品的盘类餐具。 | 不自动适用于碗、杯、玻璃瓶/罐或搪瓷锅具。 |
| 参考 HS | 6911.10.00, 6912.00.00, 7013.49.00, 3924.10.00, 7323.93.90. | 最终归类须依据材质、用途和产品资料。 |
| 基础税率 | 参考 MFN 为 22%–35%；普通税率通常按 MFN 的 150% 评估；基础 VAT 为 10%。 | 是否适用 VAT 减免须按申报日政策核对。 |
| 专业管理 | 可能属于食品接触用品。 | 需按材质核对 QCVN 和食品安全资料。 |
法律提示: 本文税率和政策仅供操作规划参考，申报时须结合现行法规、技术资料、原产地和进口目的再次核对。
适用范围
本文仅适用于直接接触食品的盘类餐具，不自动适用于碗、杯、瓶罐、托盘或锅具。
| 适用 | 不自动适用 | 需单独审查 |
|---|---|---|
| 瓷盘、陶盘、玻璃盘、塑料盘、美耐皿盘、不锈钢盘。 | 碗、杯、瓶罐、食品盒、搪瓷锅具。 | 礼品套装、酒店项目货、旧货、仅装饰用途盘、样品。 |
商品归类与技术识别
| 检查项 | 资料 | 风险 | 建议品名 |
|---|---|---|---|
| Main material | Catalogue, label, material declaration | Wrong HS/QCVN | Porcelain plate for food contact, new 100% |
| Food-contact use | Photos, catalogue, label | Missing food-safety dossier | Plate for serving food |
| Set packing | Packing list, item list | One set may require multiple HS lines | Separate by material and item |
| Surface/glaze/printing | Technical specification, test report | Migration risk for lead/cadmium | Glazed/decal-printed plate if applicable |
HS 编码－税率－原产地证
| 参考 HS | 适用条件 | MFN | 普通税率 | VAT | 主要风险 | 资料 |
|---|---|---|---|---|---|---|
| 6911.10.00 | 瓷质餐具或厨房用品 | 35% | 52.5% | 10% | 与非瓷陶器混淆 | Catalogue, label, material proof |
| 6912.00.00 | 非瓷陶瓷餐具 | 35% | 52.5% | 10% | 错误声明为瓷质 | Material specification |
| 7013.49.00 | 玻璃盘/餐桌玻璃器皿 | 35% | 52.5% | 10% | 与玻璃瓶罐混淆 | Catalogue, photos |
| 3924.10.00 | 塑料/美耐皿餐具 | 22% | 33% | 10% | 材质或用途错误 | Material declaration |
| 7323.93.90 | 不锈钢盘 | 30% | 45% | 10% | 与铝制或搪瓷钢制品混淆 | Material composition |
| 原产地路线 | 原产地证明 | 优惠税处理 | 条件 | 风险 |
|---|---|---|---|---|
| ASEAN | Form D / ATIGA | Compare with MFN by HS | Origin criterion, direct transport | C/O description does not match material |
| China | Form E / ACFTA or RCEP | Compare ACFTA and RCEP | HS, invoice, third-party invoice if any | Wrong criterion or manufacturer |
| Korea | Form AK / Form VK / RCEP | Compare by HS | Origin criterion and direct transport | Late C/O or mismatched description |
| Japan | VJEPA / AJCEP / CPTPP / RCEP | Select valid agreement only | Valid origin proof | Wrong agreement form |
| EU/UK | EUR.1 or origin statement | Use only with compliant proof | Exporter status and product description | Post-clearance rejection |
| No FTA/US | Non-preferential origin only | MFN or ordinary duty depending eligibility | Clear origin and label data | No preferential duty |
适用的专业管理政策
| 情形 | 政策 | 资料 | 机关/平台 | 时间 | 风险 |
|---|---|---|---|---|---|
| Food-contact plates | Food safety review under Decree 15/2018 and applicable QCVN | Self-declaration, test report, label | Food-safety authority / NSW if applicable | Before ETA or circulation | Do not wait until cargo arrival |
| Glass/ceramic/porcelain/enamel | QCVN 12-4:2015/BYT | Migration test report | Testing body / food-safety authority | Before distribution | Lead/cadmium migration risk |
| Plastic/melamine | QCVN 12-1:2011/BYT | Material and migration tests | Testing body | Before distribution | Temperature-use warning |
| Metal/stainless steel | QCVN 12-3:2011/BYT | Material and safety tests | Testing body | Before distribution | Wrong metal description |
需要核对的相关法规
| 法规组 | 法规 | 发布机关 | 作用 | 备注 |
|---|---|---|---|---|
| Law | Food Safety Law 55/2010/QH12 | National Assembly | Framework for food safety | Check food-contact use |
| Decree | Decree 15/2018/ND-CP | Government | Self-declaration and import inspection framework | Review actual dossier |
| QCVN | Circular 35/2015/TT-BYT; QCVN 12-4:2015/BYT | Ministry of Health | Glass/ceramic/porcelain/enamel food-contact articles | For relevant materials |
| QCVN | QCVN 12-1:2011/BYT; QCVN 12-3:2011/BYT | Ministry of Health | Plastic and metal food-contact materials | Use by material |
| Labelling | Decree 43/2017/ND-CP and 111/2021/ND-CP | Government | Vietnamese label requirements | Prepare before circulation |
| Tariff | Decree 26/2023/ND-CP and FTA tariff schedules | Government / Ministry of Finance | MFN, ordinary and special preferential duty | Verify at declaration date |
查看/下载法规原文
企业在适用前应通过官方法规平台再次核对相关法规。
清关资料清单
| 资料组 | 所需资料 | 用途 | 常见错误 | ETA 前检查 |
|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L or AWB | Customs declaration | Generic product name | Match item/material/quantity |
| Technical | Catalogue, photos, label, material info | HS and policy review | No material proof | Request datasheet |
| Food safety | Self-declaration/test report if applicable | Compliance and inspection | Wrong QCVN | Check by material |
| Origin | C/O or origin proof | Preferential duty | Mismatched HS/description | Check form and criterion |
| Label | Original label and Vietnamese label | Circulation | Missing origin/material warning | Review labelling rules |
可能导致货物滞留的关键点
| 关键点 | 问题 | 证明 | 后果 | 建议 |
|---|---|---|---|---|
| HS code | What is the material? | Catalogue, label | Reclassification and duty adjustment | Lock HS before ETA |
| Food-contact status | Is it for food contact? | Label, catalogue | Additional food-safety dossier | Determine QCVN |
| Set packing | Are there multiple materials? | Item list | Wrong single HS | Split declaration lines if required |
| C/O | Does C/O match HS and invoice? | C/O, invoice | No preferential duty | Pre-check C/O |
| Label | Is Vietnamese label ready? | Original label | Circulation risk | Prepare sub-label |
实务 E2E 流程
Step 1
Review HS, policy, C/O, tax and label before ETA.
Step 2
Lock commercial and technical documents.
Step 3
Prepare food-safety dossier if applicable.
Step 4
Open customs declaration and prepare explanations.
Step 5
Clear cargo, label, deliver and retain records.
ETA 前风险检查清单
| 风险 | 影响 | 预防 | 资料 |
|---|---|---|---|
| Generic name | Insufficient HS basis | Add material and use | Catalogue, label |
| Wrong material | Wrong HS/QCVN | Check material proof | Datasheet |
| Missing food-safety dossier | Delay or circulation risk | Prepare test/self-declaration | Test report |
| C/O mismatch | No preferential duty | Check before declaration | C/O, invoice |
| Missing sub-label | Market circulation risk | Prepare Vietnamese label | Original label |
常见问题
| 问题 | 回答 |
|---|---|
| Does importing plates require a permit? | Do not conclude absolutely. Food-contact plates may require food-safety review and relevant QCVN dossier. |
| Are porcelain and ceramic plates classified the same? | Not automatically. Porcelain is generally reviewed under 6911.10.00; other ceramic under 6912.00.00. |
| Can glass plates use glass bottle HS? | Generally no; table glassware should be reviewed under heading 7013. |
| Can C/O reduce duty? | Possibly, depending on HS, origin route and valid proof of origin. |
| Can a dinner set use one HS? | Only if legally supportable. Mixed materials may require separate HS lines. |
| Is Vietnamese labelling required? | Products circulated in Vietnam generally need compliant Vietnamese labelling. |
需要协助审核进口手续或运输方案吗？
请提前发送品名、运输路线、现有资料或执行需求， 以便获得更贴合实际货物情况、重点清晰且更具针对性的方案建议。
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