Diapers for children are essential products 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 the high birth rate, increase in income, and increasing awareness of the importance of keeping children hygienic. How does the procedures for importing diapers take place? Is it complicated? What is the current import tax for baby diapers? HDG Logistic will provide detailed information about all these issues in the article below, let’s follow along.
Import policy of diapers for children
Vietnam is a large market with high demand for diaper products, not only for children but also for adults. To meet this demand, Vietnam has established a specific import policy, to ensure that imported products meet safety and quality standards.
- Circular No. 38/2015/TT-BTC issued on 25/3/2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated 20/04/2018.
- Decree No. 69/2018/ND-CP dated 15/05/2018.
- Decree No. 128/2020/ND-CP dated 19/10/2020.
- Decree No. 43/2017/ND-CP dated 14/04/2017.
- Decree No. 187/2013/ND-CP dated 20/11/2013.
- Circular No. 37/2015/TT-BCT dated 30/10/2015.
- Decree No. 15/2022/ND-CP dated 28/01/2022.
According to current legal documents, diapers are not on the list of goods banned from import and, therefore, can be imported like other normal items. However, diapers for children need to be tested for Formaldehyde and aromatic amines before being distributed to the market, according to the provisions of Circular 37/2015/TT-BCT.
In addition, the labeling of imported goods is also closely supervised, with the requirement that the content of the label must comply with Decree No. 43/2017/ND-CP. Labels must provide complete information about the exporter, importer, name of goods and information of goods.
HS code and import tax of diapers for children
Determining the correct HS code is very important because it affects all records, documents and import taxes payable. HS codes are determined based on the characteristics, classification and use of the product. HS code for diapers belongs to chapter 96, heading 9619.
- 96190011: Diapers with absorbent core made of textile material
- 96190012: Absorbent pads or tampons containing paper, pulp, fiber sheets or cellulose fiber films.
- 96190013: Diapers and baby pads containing paper, pulp, fiber sheets or cellulose fiber films.
- 96190014: Other types containing paper, pulp, fiber sheets or cellulose fiber films.
- 96190019: Other.
Import tax rate of diapers for children
The importer will need to pay VAT and import tax. VAT for baby diapers is 8%, and the applicable import tax is 15% at a preferential price. However, products imported from countries with free trade agreements with Vietnam can enjoy import tax reduction incentives.
Labeling of imported goods
The labeling of imported goods not only helps to trace the origin and responsible units but also supports stricter management of goods. In particular, this process is mandatory for baby diapers imported from abroad.
Label content
Decree No. 43/2017/ND-CP has clearly stipulated the content of labels for items. For baby diapers, the label should include exporter/importer information, product details, origin and other information in English or language with translation. Customs will thoroughly check the contents of the label during the import process.
Label Placement
The location of the label is equally important. Labels need to be affixed in a conspicuous position on the package such as cartons, wooden bales, product packaging. This saves time when importing diapers for children and other items.
For retail goods, the label needs to add manufacturer information, quantity, specifications, date of manufacture, and safety warnings.
Risks when labels are not in accordance with regulations
Failure to label or mislabel can lead to serious consequences such as fines under Article 22 of Decree 128/2020/ND-CP, loss of import tax incentives due to invalid certificate of origin, and the risk of loss and damage to goods due to lack of warning during transportation.
Therefore, we recommend that you comply with the legal regulations on labeling when importing diapers for children.
Procedures for importing diapers
The dossier for importing baby diapers also needs to be carefully prepared, including the documents specified in Circular 38/2015/TT-BTC and amendments and supplementary documents.
- Customs declaration
- Bill of lading
- Commercial invoice
- Packing list
- Sale contract
- C/O
Diapers import process:
Step 1: Customs declaration
After collecting all import and export documents, including contracts, commercial invoices, packing lists, sea bills of lading, certificates of origin, classification results of medical devices, notification of arrival goods and HS codes for children, enterprises enter declaration information into the customs system via software.
Step 2: Open a customs declaration
After completing the customs declaration, the system will return the result of the declaration channeling. Print out the declaration and bring the import dossier to the customs sub-department to open the declaration, depending on the green, yellow and red channels to take the steps to open the declaration.
Step 3: Customs clearance of goods
After checking the dossier and without any questions, the customs officer will accept the customs clearance of the declaration. Enterprises can pay import tax on customs declarations to complete customs clearance procedures for goods.
Step 4: Transport and use the goods
The declaration has been cleared, the enterprise proceeds to liquidate the declaration and carry out the necessary procedures to bring the breast pump to the warehouse.
Above is the basic information about the procedures for importing breast pumps that businesses need to understand. Mastering the regulations and preparing your documents will help make the process of importing your breast pump quick and smooth. If you need further assistance with the procedures for importing breast pumps or any other items, please contact us for detailed advice.
Labels of goods when carrying out procedures for importing children’s diapers
Pursuant to the provisions of Article 54 “Labels of medical devices” in the Decree on management of medical devices, imports and exports must have full labels according to current regulations, including all the following information:
- 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.
- The batch number or serial number of the medical device.
- Date of manufacture, expiration date: Sterilized, single-use medical equipment, reagents, calibrators, control materials, chemicals must have an expiration date. In other cases, the date of manufacture or expiration date is indicated.
- Warning information, instructions for use, instructions for storage, warranty facilities: It can be shown directly on the label of the medical device or clearly indicate the instructions for looking up this information on the label of the medical device.
Importing diapers is a complex process that requires a deep understanding of the legal regulations and procedures for importing diapers. Therefore, seeking advice from experienced experts and logistics companies is crucial to ensure a smooth and efficient import process.