Share

PROCEDURES FOR IMPORTING ALL KINDS OF COSMETICS!

Cosmetics is one of the business items that is developing quite strongly nowadays. To meet the consumer demand, the import of cosmetics by enterprises is becoming more and more popular. However, enterprises must comply with certain procedures for importing cosmetics.

To legally import and circulate cosmetics in Vietnam, businesses need to follow the following process:

1. Procedures for declaring imported cosmetics for cosmetics on the list of mandatory declarations:

Dear members, please see the list of cosmetics that need to be declared for circulation at: Agreement on ASEAN Harmonized System for Cosmetic Management .

Profile components:

- Cosmetic product declaration form with declaration data (according to Appendix 01 - MP form issued with Circular 29/2020/TT-BYT ).

The declaration form must be signed and sealed by the legal representative.

- A copy with certified signature and consular legalization (except for cases exempted from consular legalization according to international treaties to which Vietnam is a member) Authorization letter from the manufacturer or product owner authorizing the organization or individual responsible for bringing the product to market to distribute cosmetic products in Vietnam, presented in Vietnamese, English or bilingual Vietnamese and English; with the following full contents:

+ Name and address of the manufacturer; in case the authorized party is the product owner, the name and address of the product owner and the name and address of the manufacturer must be clearly stated;

+ Name and address of authorized organization or individual;

+ Scope of authorization (name of announcement and distribution of cosmetic products in Vietnam);

+ Authorized brand or product name;

+ Term of authorization;

+ Commitment of the manufacturer or product owner to provide a complete Product Information File (PIF) to the organization or individual responsible for bringing the product to market in Vietnam;

+ Name, title, signature of the representative of the authorized party.

- Certificate of Free Sale (CFS) meets the requirements:

+ CFS issued by the competent authority of the country of manufacture or the country exporting cosmetics to Vietnam and still valid (original or certified copy). In case the CFS does not state the validity period, it must be issued within 24 months from the date of issue;

+ CFS must be consularly legalized according to the provisions of law, except in cases where the CFS meets one of the following provisions:

• Exempted from consular legalization according to international treaties to which Vietnam is a member or according to the principle of reciprocity between Vietnam and the issuing country;
• There is a document or email sent by the competent authority issuing the CFS or a foreign diplomatic agency to the Department of Drug Administration confirming the information of the CFS;
• Place of submission: Department of Drug Administration - Ministry of Health.

Processing time: Within 03 working days from the date of receiving valid declaration dossier and declaration fee, the Department of Drug Administration shall issue a receipt number for the Cosmetic Product Declaration Form.

In case the declaration dossier is invalid, within 05 working days from the date of receiving the dossier, the Management Department shall notify the enterprise in writing to amend and supplement the dossier.

In fact, the processing time may be longer (about 30-45 days) than prescribed by law due to the nature and amount of work that needs to be processed. NPL is a unit specializing in making cosmetic declaration dossiers for customers, Time from 20-25 days, from the date of receiving complete, valid and accurate dossiers.

- The Cosmetic Product Declaration Receipt Number is valid for 05 years from the date of issue.

Note: How to prepare a Cosmetic Product Declaration Form is specified in Article 5 of Circular 06/2011/TT-BYT .

Some cases are not required to declare cosmetic products:

- Organizations importing cosmetics for research and testing (Appendix No. 14-MP issued with Circular 06/2011/TT-BYT ). The maximum quantity for each product is 10 samples. Cosmetic products imported for research and testing must be used for the right purpose and are not allowed to be circulated on the market.

- Organizations receiving cosmetics as gifts must complete import procedures at the Customs office according to regulations. Imported cosmetic samples as gifts are not allowed to be circulated on the market.

- Organize the import of cosmetics for display at fairs, exhibitions and other temporary import and re-export cases.

After being granted a receipt number for the Declaration Form by the Drug Administration, the enterprise must complete the import procedures for cosmetics at the Customs office. However, before completing the import procedures, the enterprise's imported cosmetics must meet the following quality requirements:

- Imported cosmetics must have declared standards.

Dear members, please refer to the article: Overview of technical standards and regulations .

- Imported cosmetics must be declared in conformity and certified in conformity with technical standards.

Members can refer to the details at the job: Declaration of conformity in Conditional Business Lines .

- Imported cosmetics must be inspected for quality upon import according to Clause 2, Article 27 of the Law on Product and Goods Quality 2007 .

2. Carry out cosmetic import procedures at the Customs office.

Profile components:

- Customs declaration of imported goods (according to form No. 01 Appendix II issued with Circular 39/2018/TT-BTC ) or documents replacing the customs declaration.

- Relevant documents (paper documents or electronic documents), including:

+ Goods sale and purchase contract or goods import entrustment contract in case of import entrustment: Copy.

+ Commercial invoice or equivalent document in case the buyer has to pay the seller: Copy.

+ Bill of lading or other equivalent transport documents in case of transportation by sea, air, rail, multimodal transport (except for imported goods through land border gates, goods traded between duty-free zones and inland areas, imported goods carried by entrants in luggage): Copy.

+ Valid imported cosmetic declaration form.

+ Documents proving the organization is qualified to import cosmetics: Photocopy.

+ Value declaration form (according to the form in Appendix III issued with Circular No. 39/2015/TT-BTC ).

+ Certificate of origin of cosmetics.

+ Document notifying the results of the specialized inspection or exemption from inspection: Original.

Place of submission: Customs Branch where inspection is received.

In case of performing electronic customs procedures, customs declarants can declare and send customs dossiers through the electronic data processing system of Customs.

After completing and submitting the customs declaration; submit or present documents in the customs dossier. Organize the delivery of goods and means of transport to the location specified by the Customs Sub-Department for physical inspection of goods and means of transport.

Processing time:

- Within 02 working hours from the time of receiving complete documents, the customs authority shall complete the document examination.

- Within 08 working hours from the time the customs declarant fully presents the goods, the customs authority shall complete the physical inspection of the goods.

Note: In case goods are subject to specialized inspection of quality, health, and culture according to relevant laws, the time limit for completing the actual inspection of goods is calculated from the time of receiving the specialized inspection results according to regulations.

In case the shipment has a large quantity, many types or the inspection is complicated, the Head of the customs office where the customs procedures are carried out shall extend the time for actual inspection of the goods, but not more than 02 days.

The inspection of means of transport must ensure timely loading and unloading of export and import goods, exit and entry of passengers and ensure customs inspection and supervision.

Goods are cleared after completing customs procedures. For details on customs clearance, see Article 37 of the 2014 Customs Law .

Customs authorities carry out customs procedures for goods on holidays, days off and outside working hours to ensure timely loading and unloading of export and import goods, exit and entry of passengers and means of transport or based on requests of customs declarants and in accordance with actual conditions of customs operation areas.

After completing customs procedures, businesses need to pay taxes related to imported cosmetics, specifically import tax and value added tax.

3. Import tax, value added tax.

When importing cosmetics, enterprises must pay import tax according to the provisions of the law on import and export, specifically according to the tax schedule prescribed in Decree 125/2017/ND-CP . Depending on the type of cosmetic product and the trading area in different countries, the tax rate applied to imported cosmetics is different.

The tax calculation formula applies tax rates as a percentage as follows:

- Import Tax = Taxable value x Import tax rate.

- Value Added Tax = (Taxable value + Import Tax) x VAT rate.

Members can look up the general import tax schedule here .

Legal basis:

- Agreement on ASEAN Harmonized Cosmetic Regulatory System .

- Customs Law 2014 .

- Law on product and goods quality 2007 .

- Decree 125/2017/ND-CP .

- Decree 155/2018/ND-CP .

- Circular No. 38/2015/TT-BTC .

- Circular No. 39/2015/TT-BTC .

- Circular 06/2011/TT-BYT .

- Circular 277/2016/TT-BTC .

Customers and Partners who need support for procedures for declaration and customs procedures for importing Cosmetics, please contact NPL - NP LOGISTICS for full support, contact information as follows:

Hotline (Zalo OA): 0917.32.46.39 - 0919.68.32.78

Email: sales@nplglobal.vn

Email: david@nplglobal.vn

Thank you very much!