QUY TRÌNH THỦ TỤC NHẬP KHẨU BỈM/TÃ LÓT (CHO TRẺ EM VÀ NGƯỜI LỚN)

PROCEDURES FOR IMPORTING DIAPERS (FOR CHILDREN AND ADULTS)

30/05/2026 12:00 PM 215 Views

I. HS CODE CLASSIFICATION AND TAX POLICY

Accurately identifying the HS code determines the amount of tax a business must pay and avoids the risk of penalties due to incorrect customs declarations. Diapers/nappies fall under Chapter 96 : Various Articles .

1. Reference HS Code

9619.00.11: Diapers and nappies (made of paper, pulp, cellulose, textile or other materials) for children .
9619.00.12: Diapers and nappies (made of paper, pulp, cellulose, textile or other materials) for adults .
9619.00.19: Other sanitary napkins, tampons, and diapers.

2. Types of taxes payable when importing

Preferential import tax (Normal): 15% .
Special preferential import tax (with Certificate of Origin): If the business requests the manufacturer to provide a Certificate of Origin in accordance with the Free Trade Agreements (FTAs) that Vietnam is a party to, the tax rate will be significantly reduced.
- Imports from ASEAN (Form D): 0%
- Imported from China (Form E): 0%
- Imported from South Korea (Form AK or VK): 0% - 5%
- Imported from Japan (Form AJ or VJEPA): 0%
- Imports from Europe (Form EUR.1): According to the tariff reduction schedule of the EVFTA.
Value Added Tax (Import VAT): 10% .

II. DETAILED 5-STEP PROCESS

Step 1: Verify the original label in the exporting country.

To avoid administrative penalties and being denied customs clearance upon arrival at the port, the original label of diapers (printed directly on the manufacturer's packaging) must be in English (or the language of the exporting country) with the following mandatory information:

Product name (Trade name).
The full name and address of the manufacturer.
Origin of goods (Made in [Country Name]).
Composition (usually non-woven fabric, pulp, SAP superabsorbent polymer...).
Specifications/Sizes (Size S, M, L, XL, number of pieces/pack).
Manufacturing date and Expiration date (or Batch number).

Step 2: Register for State Quality Inspection (Certification of Conformity QCVN 01:2017/BCT)

Businesses take this step upon receiving an Arrival Notice from the shipping/airline.

Application documents: Prepare the application form provided by the certification body, along with copies of the contract, invoice, packing list, and bill of lading.
Registration location: Submit applications online or in person at inspection centers designated by the Ministry of Industry and Trade (such as Quatest 1, Quatest 3, Vinacontrol, VietCert, SGS Vietnam, Intertek...).
Response system: The certification body will sign, stamp, and issue a registration number on the application. Businesses use this application to submit to Customs to complete the customs declaration procedures.

Step 3: Declare and open the Import Customs Declaration Form

Businesses conduct electronic customs declarations using the ECUS5/VNACCS software.

The customs documents submitted to the system include:
- Import customs declaration form (officially transmitted).
- Commercial Invoice.
- Packing List.
- Bill of Lading.
- Original or electronic Certificate of Origin (C/O) (for application of special preferential tariff rates).
- The quality inspection application has been confirmed and stamped by the certification body.

The customs system will categorize the declarations as follows:

Yellow Lane: Check paper documents (electronic documents).
Red Channel: This involves both document verification and physical inspection of goods at the port (customs inspection).

Step 4: Take samples for testing and clear goods through customs.

Request to move goods to a storage warehouse (if necessary): If the cost of container/yard storage at the port is too high, the business can submit a request to move the goods to a private warehouse for storage and sampling purposes (using form 09/BQG/GSQL).
Sampling: Officials from the certification body (registered in Step 2) will visit the port or the company's private warehouse to randomly cut diaper/nappies samples from the shipment and bring them back to the laboratory.
Testing and Certification: The laboratory will test for formaldehyde and aromatic amine content. If the standards are met, the organization will issue a Certificate of Conformity within 2-3 working days .
Customs clearance completed: Businesses submit a copy of this Certificate of Conformity to the customs system. The Customs Sub-department will verify that the certificate is valid and decide whether to clear the shipment.

Step 5: Attach Vietnamese labels and release to the market.

Before diapers are distributed to dealers, supermarkets, or retailers, businesses are required to produce and affix a supplementary label in Vietnamese over or next to the original label.

The supplementary label must contain the following information:

Product name (Example: Baby diapers, brand X).

Name and address of the organization or individual responsible for the goods (Name of your importing company).

Country of origin of goods (e.g., Made in Japan).

Quantity/Packaging specifications.

Specifications/Components.

Safety warning information (if any).

Instructions for use and storage.

Manufacturing date and expiration date.

Conformity Mark (CR): Print the CR mark on the supplementary label to prove that the product has been tested and meets the QCVN 01:2017/BCT standard.

III. LEGAL RISKS AND SPECIAL CONSIDERATIONS WHEN IMPORTING

Risks related to Certificates of Origin (C/O):
- The product name on the Certificate of Origin (C/O) must be clearly descriptive and not vague. For example, it should clearly state "Baby Diapers" or "Adult Diapers" instead of just "Papers" .
- The manufacturer's name, invoice number, and invoice date on the Certificate of Origin (C/O) must match the invoice and customs declaration exactly 100%. Even a single character discrepancy allows the customs authority to reject the C/O, and the business will have to pay the standard tax rate (15%).
Risks related to the Original Label:
- If customs inspectors (Red Channel) discover that goods lack original manufacturer labels, or that the original labels are missing essential information such as origin and manufacturer's name , the business will be subject to administrative penalties under Decree No. 128/2020/ND-CP and will be forced to re-export the goods or rectify the labels under strict supervision.
Risks related to sample testing:
- If a sample of diapers tested is found to exceed the permitted formaldehyde content, the shipment will not be granted a certificate of conformity. In that case, the business will be unable to clear customs and will be forced to destroy or re-export the entire shipment out of Vietnam. Therefore, always request that the factory provide international lab test results before shipping the goods.