PROCEDURE FOR IMPORTING CHILDREN’S TOYS

Conditions for importing children’s toys

To be allowed to import children’s toys into Vietnam, enterprises must meet the following conditions:

• Article 9 of Circular No. 28/2014/TT-BVHTTD (from 07/10/2023 to be replaced by TT 09/2023/TT-BVHTTDL) stipulates that imported children’s toys must be completely new and unused. The quality of toys must comply with national technical regulation QCVN 3:2009/BKHCN.
• Article 4 of Circular 09/2019/TT-BKHCN stipulates that from January 1, 2021, domestically produced and imported children’s toys must meet the requirements in Section 2 QCVN 03:2019/BKHCN if they want to be brought into business and trade.
• Clause 1, Article 2, Circular 07/2017/TT-BKHCN stipulates that items that pose a risk of causing unsafety to users need to be inspected for quality by the state. Imported children’s toys are one such item.
• Decision 2711/QD-BKHCN 2022 Group 2 commodity products under the management of the Ministry of Science and Technology

HS Code and Children’s Toy Tax Rate

HS codes for children’s toys are defined in heading 9503, not applicable to electronic toy machines such as animal pickers, fishing machines,.. Belongs  to group 9504  or outdoor multi-purpose movers belong to group 9506

Import duties

Standard Import Duty: 15-30%

Preferential Import Duty: 10-20%

Special Preferential Import Duty with C/O Form E: 0%

VAT (Value-Added Tax): 5%

Quality inspection procedures and regulation conformity certification

All children’s toys imported into Vietnam are subject to quality inspection and regulation conformity certification before customs clearance.

Step 1: Prepare the quality inspection registration dossier

Enterprises must prepare registration dossiers for quality inspection as prescribed in Circular No. 07/2017/TT-BKHCN dated June 16, 2017 of the Ministry of Science and Technology. The dossier includes:

• Quality inspection application
• A copy of the enterprise registration certificate
• Copy of the contract of sale/processing contract/escrow of sale contract
• Copy of documents proving origin of goods
• A copy of the original label of the goods
• Product Description

Step 2: Quality Inspection Registration

Register for national quality inspection for children’s toys on the National Single Window Information Portal.

Step 3: Receive quality inspection results

Customs clearance procedure

After obtaining the certificate of conformity, enterprises can carry out customs clearance procedures for the import of children’s toys. Customs clearance documents include:

• Customs declaration
• Sales contract/processing contract/concession contract
• Commercial Invoice
• Certificate of origin (if any)
• Certificate of Conformity

Imported goods need to have full labels according to current regulations. And it is mandatory to show the following:

• Name of goods;
• Name and address of the organization or individual responsible for the goods;
• Origin of goods;
• Other contents according to the nature of each type of goods

In addition to the general regulations on labeling as above, Decree 43/2017/ND-CP dated 14/04/2017 on trademarks stipulates the contents required to be shown on children’s toy labels (Article 24, Appendix I) including:

• Ingredient;
• Specifications;
• Warning information;
• Instructions for use;
• Year of manufacture.

In addition, the label of children’s toys must also fully show warnings and instructions for use for toys according to regulations stated in the corresponding standards of TCVN 6238 (ISO 8124).