Footwear is currently a hot item that many individuals and businesses choose to import to Vietnam. Because this is a product that is being consumed strongly in the domestic market.
HS CODE SHOES
Footwear of Chapter 64 – SHOES, SHOES, GETS AND LIKE PRODUCTS; PARTS OF THE ABOVE PRODUCTS.
Heading 6401: Waterproof footwear with outer soles and uppers of rubber or plastics, uppers, not attached or assembled to the sole by sewing, riveting, spiraling, plugging or the like.
Heading 6402: Other footwear with outer soles and uppers of rubber or plastics.
Heading 6403: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
Heading 6404: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
Class 6405: Other shoes and sandals.
The detailed determination of HS code of an item must be based on the nature, composition, etc. of the actual goods.
SHOES IMPORT TAXES
Regarding tax policy, when importing footwear, you have to pay two types of tax, import tax and value added tax (VAT). These are two taxes that are required to be paid when importing footwear to the country.
The specific tax payable for this item needs to be determined through the HS code of that good. Therefore, you need to apply the correct HS code for the actual imported product.
However, 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 SHOES
When importing footwear to Vietnam, enterprises should pay attention to:
Imported footwear made from common materials, not genuine leather, shall be imported by enterprises as normal goods.
For footwear made from genuine leather (animal skin), when imported, it is necessary to check whether such leather is on the CITES list or not.
For second-hand footwear that is no longer 100% new, importation is not allowed.
For shoes of famous brands such as Nike, Adidas, Puma, Converse, LV, Gucci, etc., when importing, an import license is required.
According to Circular QCVN 01:2017/BCT, starting from 01/05/2018. Textile products before being put on the market must be declared conformity according to the QCVN 01:2017/BCT regulation on the limit levels of formaldehyde and aromatic amines converted from Azo dyes in textile products.
The certificate of conformity for shoes under product code 6404.11 is the products “Shoes, sports sandals, tennis shoes, basketball shoes, sports shoes, training shoes and the like” in Appendix I of QCVN 01:2017 /BCT.
STEPS FOR CERTIFICATION OF CONFORMITY FOR IMPORTED SPORTS SHOES
Register for certification of product conformity at an authorized certification organization.
The organization will send experts to conduct 7 method test sampling
After sampling, experts will conduct analysis and evaluate test results.
Evaluation report.
Issuance of a certificate of conformity for shoes (if the test results are satisfactory).
ANNOUNCEMENT OF SHOES CONFORMITY AT DEPARTMENT OF INDUSTRY AND TRADE
Dossier for announcement of technical-regulation conformity as prescribed in Clause 1, Article 14, Circular No. 28/2021/TT BKHCN
Declaration of conformity (under form No. 01, Appendix IV of QCVN 01:2017/BCT).
Copy of business registration certificate.
Original base standard.
Copy of decision on certification of regulation conformity and certificate of conformity.
Copies of test results for certification of conformity.
Decision to appoint a product conformity certification organization.
QCVN 01:2017/BCT version is used as the basis for certification.
Submit the application to the Department of Industry and Trade.
CUSTOMS DOCUMENTS FOR IMPORTING SHOES
according to Clause 5, Article 1 of Circular 39/2018/TT–BTC (amendment to Article 16 of Circular 38/2015/TT-BTC).
The basic set of documents includes:
Import customs declaration
Commercial Invoice (commercial invoice)
Bill of Lading
C/O if any
Other documents (if any)
TRADE INSPECTION
In commercial activities, footwear, from the time it is produced to the time it is delivered to the buyer and consumer, has to go through many stages (transportation, delivery, preservation, etc.), which cannot be avoided. , errors, losses … leading to disputes between the parties involved in the sale and purchase contract about: time, place of delivery, transfer of ownership, risks to the goods….
Some common disputes are:
Errors in quantity, volume, quality, packaging, value of goods, origin, type of goods, condition, safety, hygiene standards, and other content as required of cutomer. (inspection under commercial contract)
Loss and causes leading to loss, division of responsibility, compensation level of related parties when goods are lost; (insurance loss assessment)
In order to directly prevent and have a legal basis to resolve disputes that occur quickly when goods are damaged, missing, lost, damaged, etc., the contracting parties often include clauses in commercial contracts. appoint an independent, neutral, competent/reputable inspection organization to conduct inspection and issue results on conformity in terms of goods quality, quantity and volume compared to the signed contract.