Question:
Our company intends to import coating powder (powder coating) for distribution in Vietnam. Please advise on the HS code to be used when importing this item.
Answer:
Regarding the request for advice on HS codes of powder coating products, our opinion is as follows:
Based on the customer’s preliminary description, according to the current HS code system, we find that there are 03 sub-chapters (4-digit code) with descriptions of ingredients, characteristics, and properties most similar to powder coating, specifically:
- 32.08: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter;
- 32.09: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium;
- 39.07: Polyacetals, other polyethers, and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters, and other polyesters, in primary forms.
(Please see details of groups (6-digit code) and subgroups (8-digit code) of these sub-chapters in Appendix I of Circular No. 31/2022/TT-BTC)
Accordingly, to determine which HS code the coating powder product you are currently exporting (as well as planning to import in the future) belongs to, you need to rely on (i) chemical composition; (ii) primary form or chemically modified/dispersed/dissolved; (iii) whether the dissolution medium is aqueous or non-aqueous; and (iv) intended use.
For example:
- If the powder coating product is in powder form and is composed of primary polyester, not chemically modified/dispersed/dissolved, it will fall under HS code 3907.99.40;
- If the powder coating product is in powder form and is composed of primary epoxide, not chemically modified/dispersed/dissolved, it will fall under HS code 3907.30.20;
- If powder coating is composed of acrylic polymers that have been dissolved in water and are used in the automotive industry, it will fall under HS code 3209.10.90;
- If powder coating is composed of polyester that has been dissolved in a non-aqueous environment and is used in the automotive industry, it will fall under HS code 3208.10.90.
As a legal consulting unit, we cannot make more in-depth conclusions or assessments about the technical or chemical aspects of the product, so please rely on the HS code system ( refer to Appendix I of Circular No. 31/2022/TT-BTC) and consulting content as stated above, then compare with the chemical composition and characteristics of the product to select the appropriate HS code.
