Procedures for importing water flossers

Water flossers are popular dental hygiene equipment, imported from many countries such as China, Japan, South Korea, the United States, and Europe. Although the origin is diverse, the procedures for importing water flossers is basically quite the same. The following article of Hai Dang Logistics will provide detailed information about import procedures, HS codes, import policies, import taxes and VAT of this item.

A water flosser is an oral hygiene device that uses water jets to remove food scraps and plaque in between teeth, gums, and oral cavity, helping to prevent tartar and cavities. The water jet is produced by the spray heads with a gentle spray force that does not damage the gums. On the market today, there are two main types of water flossers: direct plug-in type and battery-powered or rechargeable type, which brings convenience to users.

Water Flosser Import Policy

The process of importing water flossers must comply with the following legal provisions:

1. Circular 39/2016/TT-BYT dated 28/10/2016
2. Circular 38/2015/TT-BTC dated 25/03/2015, supplemented by Circular 39/2018/TT-BTC dated 20/04/2018
3. Circular 14/2018/TT-BYT dated 15/05/2018
4. Decree 98/2021/ND-CP dated 08/11/2021
5. Circular 05/2022/TT-BYT, guiding the implementation of Decree 98/2021/ND-CP

According to these regulations, water flossers are not prohibited from importing, so businesses can import them like other common goods.

However, when carrying out procedures for importing water flossers, it is necessary to pay attention to two important points:

1. Check if the water flosser is classified as a medical device.
2. Used water flossers are not allowed to be imported.

HS code and tax rate when importing water flosser

HS Code for water flossers

Determining the HS code is the most important step when carrying out procedures for importing water flossers. Water flossers do not have a specific HS code, so it is necessary to choose a suitable HS code for this item.

Chapter 96: Other Items

Class 9603: Brooms, brushes (including brushes that are parts of machines, tools or vehicles), hand-operated mechanical tools for sweeping floors, non-motorized, floor mops and feather brooms; ready-made grabs and buns for making brooms or brushes; absorbent pads and rollers for painting or drawing; Squeegee (except rubber rollers)

96032900: – – Other

Accurately determining the HS code (commodity code) of the water flosser is extremely important in the process of carrying out import procedures. Incorrect declaration of HS codes can cause businesses to suffer the following effects:

1. Fines for incorrectly declaring HS codes: According to Decree 128/2020/ND-CP, incorrect declaration of HS codes can be administratively sanctioned.
2. Fines for incurring import tax: In case of incorrect declaration of HS code leading to import tax, the fine may range from VND 2,000,000 to 3 times the payable tax amount.

Therefore, businesses need to pay special attention and carefully check HS codes before customs declaration to avoid unnecessary risks.

Import tax rate of water flossing machine

Normal import tax: 37.5%

VAT: 8%

Preferential import tax: 25%

ACFTA: 0%

Procedures for importing water flossers

Classification of water flossers when importing

Water flossers are medical devices under the management of the Ministry of Health, so product classification is necessary when importing. According to regulations, water flossers are classified as class A medical devices. The process of announcing this classification is carried out online on the Ministry of Health’s system at [https://dmec.moh.gov.vn](https://dmec.moh.gov.vn).

A dossier of classification of water flossing machine includes:

1. ISO 13485 Certificate
2. Free Circulation Certificate (CFS)
3. Official letter requesting classification of medical equipment
4. Product Technical Description
5. Procedures for announcing standards applicable to medical devices of class A and B

Step 1: Apply online

Establishments announcing applicable standards are responsible for submitting dossiers for online announcement via the web portal of the Department of Health where the business headquarters are located before putting class A and B medical devices on the market.

Step 2: Receive feedback and complete the dossier

After receiving the dossier (including the papers certifying that the fee has been paid according to the regulations of the Ministry of Finance), the Department of Health will publicly post the number of announcement of standards applicable to class A and B medical devices on the web portal on medical device management,  at the same time, provide feedback for the establishment to supplement and complete the dossier if necessary.

What are the necessary documents when carrying out procedures for importing water flossers?

The set of dossiers for carrying out procedures for importing water flossers as well as other items is specified in Circular 38/2015/TT-BTC dated 25/3/2015 and Circular 39/2018/TT-BTC dated 20/04/2018. The dossier includes

• Customs declaration: This is the most important document in the import process, containing detailed information about the shipment and the importing business.
• Commercial Invoice: This document represents the transaction value of the shipment, information about the buyer, seller, and payment terms.
• Bill of Lading: This document confirms the transportation of goods from the exporting country to Vietnam, and also shows information about the shipment and conditions of transportation.
• Packing List: A detailed inventory of the quantity, weight, and specifications of the goods in the shipment.
• Sale Contract: A contract between a buyer and a seller, stipulating terms on price, quantity, quality, and other terms related to the transaction.
• Quality inspection registration dossier: For water flossers of the medical device category, a quality inspection registration dossier is required to ensure that the product meets safety and quality standards.
• Class A medical device classification table (Decree No. 36/2016/ND-CP): Certification that water flossers belong to class A medical devices.
• Additional documents (if any):
• Certificate of Origin (C/O): A document confirming the origin of the goods.
• Catalog: Product brochure, providing detailed information about the features, uses, and specifications of the water flosser.

Businesses need to note that the full and accurate preparation of the above documents is very important to ensure that the process of importing water flossers takes place smoothly and quickly.

What is the customs procedures for importing water swabs?

The procedures for importing water flossers are detailed in Circular 38/2015/TT-BTC dated 25/3/2015 (amended and supplemented by Circular 39/2018/TT-BTC dated 20/04/2018).

Step 1: Customs declaration

After having all the above documents and identifying the HS code of the water swab item, the enterprise enters the declaration information into the customs system through the customs declaration software. Data entry needs to be done carefully and accurately to avoid errors that can lead to lost time and unnecessary costs.

Step 2: Open a customs declaration

After completing the declaration of information on the customs system, the system will automatically channel the declaration and return the result. The customs declarant needs to print the declaration and bring the entire dossier to the customs sub-department to open the declaration. This procedure needs to be carried out within 15 days from the date of declaration to avoid incurring penalty fees due to delay.

Step 3: Check documents and customs clearance of goods

After receiving the dossier and declaration, the customs officer will check the completeness and validity of the documents. If no problems arise, customs will accept the shipment clearance.

The importer will pay import tax as prescribed to complete customs clearance procedures. In some special cases, the goods may be released in advance to be taken to the warehouse for storage, but the tax payment must still be made in full afterwards.

Step 4: Liquidate the declaration and receive the goods

After completing customs procedures, businesses need to liquidate the declaration and prepare the necessary documents such as delivery orders and pick-up slips to receive goods at the port. Proper transportation arrangements also need to be made to ensure a fast and efficient pick-up process. Note, businesses need to check carefully to ensure that there is no longer a hold order from the shipping line before receiving the goods, avoiding unnecessary storage and storage costs.