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Tax procedures on cosmetic imports

20/02/2012 09:35:00

VGP – Individuals have to comply with the regulations on customs, quality, tax and value-added tax payment for their cosmetic imports to Việt Nam.


I have a friend who is studying in Japan. I hope to import cosmetic products made from Japan, China and Taiwan from a Japanese company to sell in Việt Nam. Which procedures and taxes do I have to follow?


If you want to import cosmetic products from Japan to Việt Nam, you will have to fulfill cosmetic procedures.

a) Customs file preparation

Under Article 22 of the 2005 Law on amendments and supplements to a number of articles of the Law on Customs, you will have to submit a customs file including:

·    A customs declaration;

·    Commercial invoices;

·    Contract for purchase and sale of goods;

·    Permit of the authorized State body which requires a permit

·    Other documents which a declarant is obliged to submit or present to the customs office as stipulated by law with respect to each item of goods. 

b) Customs procedures

According to Article 16 of the Law, customs procedures consist of the following tasks:

·    Make and submit a declaration; present documents included in the customs file; in the case where electronic customs clearance procedures are conducted, the customs declarant shall make a declaration and send the customs file via the electronic database;

·    Take goods or means of transportation to the stipulated place for inspection of actual goods or means of transportation;

·    Pay duties and perform other financial obligations in accordance with the law.

In addition, the declarant will have to pay value-added tax, comply with the regulations stipulated on Articles 12 and 34 of the 2007 Law on Product and Goods Quality on conditions for obligations of importers and ensuring imported goods’ quality, and Article 35 of the Ministry of Health cosmetic management./.

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