Procedures for Importing Children's Toys

Real Logistics with many years of experience providing children's toy import services for businesses/individuals nationwide will support consulting and answering the above questions through the article below:

(This article focuses on the items in group 9503 above - not applicable to electronic toy machines such as claw machines, fish shooting machines... in group 9504 or multi-function outdoor exercise sets in group 9506)

2. Notes when importing children's toys

• Determining the HS code of an item must be based on the nature, composition, etc. of the actual imported goods. According to current regulations, the basis for applying the HS code to the actual imported goods at the time of import is based on the catalogue, technical documents (if any) or/and inspection at the Customs Inspection Department. The results of the actual inspection by customs and the results determined by the Customs Inspection Department are the legal basis for applying the code to the imported goods.

• When importing children's toys to Vietnam, importers must pay import tax and value added tax (VAT). VAT on children's toys is 10%. Value added tax on imported children's toys is 5% of the taxable value of imported goods. Import tax on children's toys will be basically classified into two groups: preferential import tax and special preferential tax (Type of origin according to trade agreements).

• Preferential import tax on imported children's toys: from 10% -20% of the taxable value of imported goods (Depending on the name of the toy, there will be different HS codes for different toys, so the preferential import tax will be different, Toy import tax consultation 0901556567). Special preferential import tax on imported children's toys will depend on each type of children's toy and preferential origin. To determine accurately, first of all, the children's toy import company needs to provide the following information: Type of children's toys (wheeled toys (3-wheeled cars, scooters, push cars, rocking cars ...), Dolls of all kinds, model toys, cutting and stacking toys, electronic toys, plastic toys ...) and Origin of imported children's toys from which country (China, Korea, Europe ...) especially whether the exporter can provide a preferential C/O Form or not? From here, the HS Code of imported children's toys will be determined. Examples of some types of imported children's toys from:

  • China: Import tax on toys with HS Code under subheading 9503, Import tax on Form E from China is 0%

  • Japan: Import tax on toys with HS Code under subgroup 9503, Import tax on Form VJ, form AJ from Japan is 0%-6%

  • Southeast Asian countries such as Thailand, Malaysia ...: Import tax on toys with HS Code under subgroup 9503, Import tax on Form D from Japan is 0%

•  According to current regulations, children's toys are not on the list of goods prohibited from export or import, so the company can carry out import procedures according to regulations.

• 100% new children's toys of all kinds are not on the list of prohibited imports or require an import license, but according to Decision 3810, children's toys must be registered for quality inspection and certified for conformity when imported.

 

Children's toys are under the cultural sector management of the Ministry of Culture, Sports and Tourism. According to the provisions of the Circular on the management of international trade in goods under the cultural sector management of the Ministry of Culture, Sports and Tourism (Circular No. 28/2014/TT-BVHTTDL dated December 31, 2014, amended by Circular No. 26/2018/TT-BVHTTDL dated September 11, 2018 of the Minister of Culture, Sports and Tourism regulating the management of international trade in goods under the cultural sector management of the Ministry of Culture, Sports and Tourism - Consolidated 4225/VBHN-BVHTTDL dated September 18, 2018), imported children's toys must meet the following conditions:

“1. Must be 100% new; unused.
2. Ensure quality in accordance with national technical regulations on children's toy safety as prescribed in Circular No. 09/2019/TT-BKHCN of the Ministry of Science and Technology on national technical regulations on children's toy safety - QCVN 3:2009/BKHCN.
3. Have content, form, design, and usage features that are not harmful to education, personality development, do not cause danger or affect children's health, and do not violate the provisions of Article 6 of this Circular”.

Imported children's toys must be registered for state quality inspection at the inspection agency. Regulations on the quality of imported goods for customs clearance are implemented according to the provisions of Circular No. 07/2017/TT-BKHCN dated June 16, 2017 and Decision No. 2711/QD-BKHCN of the Ministry of Science and Technology.

Due to the above commodity policy, when carrying out customs procedures for children's toys, in addition to the procedures for normal goods, it is necessary to register for state inspection of the quality of imported goods with the Department of Standards, Metrology and Quality and notify the customs authority of the registration number.

Normal import customs documents include:

• Commercial Invoice

• Packing List

• Bill of lading

• Certificate of origin (in case the importer wants to enjoy special preferential import tax)

• Other documents (if any)

• Quality test results

• Children's toy product labels

Imported goods must have full labels according to current regulations. And must show the following contents:

• Product name;

• Name and address of the organization or individual responsible for the goods;

• Origin of goods;

• Other contents according to the nature of each type of goods

In addition to the general regulations on labels as above, Decree 43/2017/ND-CP dated April 14, 2017 on product labels has regulations on mandatory content to be shown on children's toy labels (Article 24, Appendix I) including the following contents:

• Ingredient;

• Specifications;

• Warning information;

• User manual;

• Year of manufacture.

In addition, the label of children's toys must also fully display warnings and instructions for use of the toy according to the regulations stated in the corresponding standards of the TCVN 6238 (ISO 8124) set.

Real Logistics - specializes in providing logistics solutions for imported children's toys. With many years of experience in the field of international transportation and import and export, Real Logistics always brings the best solutions to customers when importing children's toys from abroad to Vietnam:
- We build professional children's toy transportation solutions.
- Provide warehouse services: including bonded warehouses, regular warehouses. Meet all standards for goods preservation.
- Support customers in completing procedures, documents, and licenses for importing children's toys: Procedures for quality inspection and conformity certification.