PROCEDURES FOR IMPORTING BABY DIAPERS

Baby diapers are an essential product for families with young children, with increasing demand. According to the General Statistics Office, Vietnam has more than 23 million children under 5 years old, accounting for 23.4% of the population. The demand for baby diapers is increasing due to high birth rates, an increase in incomes and a growing awareness of the importance of child hygiene.

Diaper import policy

• Circular 38/2015/TT-BTC dated 25/3/2015, amended and supplemented 39/2018/TT-BTC dated 20/04/2018.
• Decree No. 69/2018/ND-CP dated 15/05/2018.
• Decree 128/2020/ND-CP dated October 19, 2020
• Decree No. 43/2017 ND-CP dated 14/04/2017
• Decree 187/2013/ND-CP dated 20/11/2013;
• Circular No. 37/2015/TT-BCT dated 30/10/2015
• Decree 15/2022/ND-CP dated 28/01/2022

According to the above legal documents, diapers are not on the list of import bans, so they can be imported like other common items. However, for baby diapers, when put on the market, it must be done through testing the content of Formaldehyde and aromatic amines according to Circular 37/2015 / TT-BCT.

HS code 

• 96190011: – – With an absorbent core of wadding of textile materials
• 96190012: – – Sanitary towels and tampons of paper, paper pulp, cellulose wadding or webs of cellulose fibres
• 96190013- – Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
• 96190014: – – Other, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
• 96190019: – – Other

Import tax rate for baby diapers

• VAT on children’s diapers is 8%
• The preferential import tax rate of baby diapers is 5-15%.
• C/O form E, form VJ: 0%

Procedures for importing baby diapers

Plywood export customs dossiers include the following documents and documents:

• Customs declaration
• Bill of lading
• Commercial invoice
• Packing list
• Sale contract
• C/O
• Catalogs

Customs clearance process for import of baby diapers:

Step 1: Proceed to declare customs declaration

After having a complete set of import documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notification of arrival and determination of HS code of x-ray machine, it is possible to enter declaration information into the customs system via electronic customs declaration software.

Step 2: Open the customs declaration

After the customs declaration is completed, the customs system will return the result of the streaming. The enterprise will now print out the declaration and bring the import dossier to the Customs Department to open the declaration. Depending on the green, yellow and red streams, take the next steps to open the declaration.

Step 3: Customs clearance

After checking the documents, if there are no problems, the customs officer will accept the customs declaration clearance. Enterprises will pay taxes to customs for customs clearance of goods.

Step 4: Bring the goods to the warehouse for storage and use

After being cleared customs, the declaration will be liquidated and necessary procedures to bring the goods to the warehouse.

Labels of goods when carrying out procedures for importing baby diapers

Pursuant to the provisions of Article 54 “Medical equipment labels” in the Decree on Management of Medical Equipment, import-export goods will have to have full labels according to current regulations, including all the following information:

 

• The name of the goods.
• Name and address of the organization or individual responsible for the goods.
• Origin of goods.
• Other contents depend on the nature of each type of goods.
• Circulation number or license number for import of medical equipment.
• Batch number or serial number of the medical device.
• Date of manufacture, expiry date: Medical equipment sterilized, single-use, reagents, calibrators, control materials, chemicals must bear an expiry date. Other cases indicate the date of manufacture or expiry date.
• Warning information, instructions for use, storage instructions, warranty facilities: Can be shown directly on the label of medical equipment or clearly indicate instructions to look up this information on the label of medical equipment.

Also according to Article 54, medical equipment imported into Vietnam but the label does not show or does not sufficiently show the contents specified in Clause 1 of this Article, it is necessary to have an accompanying auxiliary label, showing the mandatory contents in Vietnamese and keep the original label of the goods.