Fashion is a commodity with strong consumption power especially in the context of modernization, especially clothing items. In addition to the self-produced clothing items, imported fashion clothes are now very diverse on the market.
HS CODE CLOTHES
Chapter 61: Clothing and apparel accessories, knitted or crocheted;
Chapter 62: Clothing, and articles of clothing accessories, not knitted or crocheted.
In Chapters 61, 62 include many HS codes from large to small subheadings detailing the goods.
To look up the exact HS code for imported fashion clothing, businesses need to base on the actual imported goods.
According to Decree 69/2018/ND-CP – LIST OF GOODS BANNED FOR EXPORT AND IMPORT, fashion clothing (100% new) is not an item on the List of goods banned from import to Vietnam. export as normal goods. Used clothing is prohibited from being imported to Vietnam.
CLOTHING IMPORT TAX
When importing clothes to Vietnam, businesses will have to pay two mandatory taxes:
– Import Tax
– V.a.t tax.
In order for enterprises to enjoy the lowest import tax rate, enterprises need to ask the exporter to provide C/O of the shipment to enjoy preferential import tax under economic agreements.
PROCEDURES FOR IMPORTING KIDS FASHION CLOTHES
For imported clothes made of leather, fur, etc. from animals, they must check whether they are on the list of CITES or not? If it is on the CITES list, an import license is required for this item when imported into Vietnam.
Please further clarify: CITES Convention is the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES Convention) is a multilateral treaty. The purpose of CITES is to ensure that international trade in specimens of wild fauna and flora does not threaten the survival of these species in the wild.
Besides, Pursuant to Circular No. 21 /2017/TT-BCT, textile products such as fashion clothing (shirts, jackets, sportswear, tank tops, T-shirts… 61, 62) if it is in Appendix I of QCVN: 01/2017/BCT attached to this Circular, a declaration of conformity must be made before the product is put on sale in the Vietnamese market.
Therefore, the procedure for importing 1 shipment of fashion clothing is as follows:
STEP 1: UP CUSTOMS DECLARATION AT IMPORT IMPORT STATE
The basic set of documents on the declaration includes:
Contract
Commercial invoice
Packing slips
Bill of lading
Certificate of Origin (if any)
Enter the shipment information, then transmit the declaration and get the threading response.
STEP 2: MAKING FORMALDEHYDE AND Aromatic Amine Concentration IN TEXTILE PRODUCTS.
According to Circular 21/2017 TT-BCT, imported garments are required to declare formaldehyde content in accordance with national standards, and limit levels of formaldehyde and amines. Aroma derived from azo dyes.
Specifically, before selling clothing products to the domestic market, enterprises must declare conformity and affix a mark of conformity (CR) to their products.
In this regulation conformity information sheet, enterprises are responsible for implementing the limit of formaldehyde content below 30 mg/kg with textile products for children under 3 years old; 75mg/kg for products in direct skin contact and 300mg/kg for textile products that do not come into direct skin contact.
Particularly, the content of aromatic amines converted from azo dyes is regulated not to exceed 30 mg/kg.
According to the provisions of Circular 21 above, enterprises self-declare conformity or rely on certification results provided by inspection organizations.
PROCESS OF CONFORMITY DISCLOSURE FOR CLOTHING PRODUCTS
B1: Register for certificate of conformity at the inspection agency.
The enterprise provides information including the import dossier and the certificate registration.
B2: Assess the shipment, take samples for testing at the warehouse or at the port.
B3: Issuing a certificate
After the test results are available, the satisfactory dossier will be issued with a certificate of conformity for the shipment.
B4: Announcement of conformity at the Department of Industry and Trade.
Enterprises bring the dossier and the Declaration of Regulation Conformity to the Department of Industry and Trade to announce the regulation conformity.
FINALLY: CUSTOMIZATION OF SHIPMENT, CLEARANCE OF DECLARATION.
The enterprise submits a complete set of import dossiers and the Declaration of Conformity issued by the Department of Industry and Trade to the Customs Office for customs clearance of the shipment.
