Doll import procedures

Other

Expiry date: 09-06-3022 Ref #10012

The procedures for importing dolls are regulated in the following legal documents.

Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008
Official document No. 1488/TDC-DGPH dated October 21, 2009
Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018.
Circular 24/2018/TT-BVHTTDL dated August 23, 2018
Decision No. 3810/QD-BKHCN dated December 18, 2019
Decree 69/2018/ND-CP dated May 15, 2018
Circular No. 09/2019/TT-BKHCN dated September 30, 2019

According to the aforementioned legal documents, dolls are not on the list of prohibited import and export goods. However, when carrying out import procedures for dolls , it is necessary to note whether the dolls are imported as children's toys or as model dolls.

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