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The question of personal or business will be answered by The General Department of Customs in possible shortest time.

Note: Content advisory for reference only, suggested personal / business contacts directly with the Customs unit (the planned location) for detailed instructions.

Thank you
Contact information
Name: Manel Ayach
Question
Category: Tax issues, Customs Procedures, Others
Title: Cosmetics regulations and taxes
Question: Hello :

Please, We would like to know if there is a specific regulation for the cosmetics and the soaps HS Code 3401/3401.11 and how much is the import tax or the agreement ?

Thanks you
Submitted time: 14/11/2016 8:56 PM
Answer
Responsibilities: E-Customs & Information Transaction Management Division
Answered time: 17/11/2016
Attachments:
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Answer:

 

 
Note: Our suggestion is for your reference only, not legally obligated.

For your questions, we would like to have below answer:
*For customs proceduces: is performed as Circular No. 38/2015/TT-BTC dated 25/3/2015 by Ministry of Finance, providing guidance on customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports.
In particular, customs documents prescribed in Clause 2 of Article 16 hereof.
If you imported cosmetics into Vietnam, you must meet provisions of Circular No.06/2011/TT-BYT dated 25/01/2011 of the Ministry of Health, providing cosmetic management.
You can refer to Article 35 of Circular No.06/2011/TT-BYT dated 25/01/2011 as followings:
“Article 35: Import of cosmetic
1. Cosmetic products which have been issued the valid cosmetic product proclamation receipt number by the Medicine Management department – the Health Ministry, permitted to import in Vietnam. The import procedure is implemented at the Customs agency according to the current regulations. When implementing the import procedure, enterprise presents to the Customs agency the cosmetic product proclamation report which has been issued the receipt number by the Medicine Management department – the Health Ministry.
2. Import of cosmetic in some special situations (not obligated to implement the cosmetic product proclamation according to this Circular’s regulation);
a. Organization or individual who imports cosmetic in order to study and experiment must send the cosmetic import bill used for studying and experiment to the Medicine Management department – the Ministry of Health (Appendix No 14-MP). The maximum amount for each product is 10 patterns.
The cosmetic import bill which is used for studying and experiment is made into 03 versions. After approved, 02 versions are saved at the Medicine Management department, 01 version is sent back to the organization. The version which is sent back to the organization shall be sealed with “the version for sending to enterprise” in order to present to the customs agency when make customs clearance procedure.
The cosmetic products which are imported for studying, experiment have to be used in the right purpose and not to permit to put on the market.
b. The organizations, individuals who receive cosmetic as gifts must implement the import procedure at the customs agency as the regulations. The overall value of each gift receiving time is not to exceed the cargo quantum which is exempted of the imposed tax in the current regulations.
The import cosmetic patterns such as gifts shall be not permitted to put on the market.
c. The organizations, individuals who imports cosmetic for displaying at fair, gallery and other temporary import for re-export situations must implement procedure of applying for temporary import for re-export license of the Ministry of Industry and Trade in accordance with the current regulations.”
* HS and import tax rate:
In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on actual goods. You have just mentioned us names of items, therefore we don’t have basis to answer specifically.

Pursuant to List of import-export goods enclosed with the Circular No. 103/2015/TT-BTC ngày 1/7/2015 by Ministry of Finance, Decree No. 122/2016/ND-CP dated 01/9/2016 on the Export Tariff, the Preferential Import Tariff, the list of commodity items and  their specific duties, combined duty rates and out-of-quota duty rates (effective from 01/9/2016),  you can refer to some groups as follows:
 
 

Code
Description
Tax rate (%)
34.01
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.
 
 
-  Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
 
3401.11
- -  For toilet use (including medicated products):
 
3401.11.10
- - - Medicated products
20
3401.11.20
- - - Bath soap
20
3401.11.30
- - - Other, of felt or nonwovens, impregnated, coated or covered with soap or detergent
20
3401.11.90
- - - Other
20
 

You can find tarriff code at our portal as following link:

For detail information, please study the mentioned documents for reference. If you do not understand, please kindly contact with authorized  units in The Ministry of Industry and Trade for more support or you could customs branch at border gate where you plan to declare customs for detail instruction.

Yours sincerely.

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