
1. Contact lens import policy
The process of importing near-sighted, long-range and disturbing contact lenses. Specified in the following legal documents:
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Circular 26/2015/TT-BTC dated 27/02/2015;
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Circular 39/2016/TT-BYT dated 28/10/2016;
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Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
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Circular 14/2018/TT-BYT dated 15/05/2018;
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Official Letter 4658/BYT-TB-CT dated 12/08/2019;
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Decree 98/2021/ND-CP dated 08/11/2021;
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Guiding Circular /2021/TT-BYT dated /12/2021. Guiding the implementation of Decree 98/2021/ND-CP;
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Decree No. 43/2017/ND-CP dated 14/4/2017;
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Decree 128/2020/ND-CP dated 19/10/2020;
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Document 43/2021/TT-BTC dated 11/06/2021;
According to the above documents, contact lenses are not on the list of goods banned from import. When importing contact lenses, it is necessary to pay attention to the following points:
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Contact lenses are classified as Class A medical devices;
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When importing contact lenses, they must be labeled according to 43/2017/ND-CP;
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Identify the correct hs code to determine the right tax and avoid penalties;
In addition, when importing medical equipment, the enterprise must be an enterprise registering to trade in medical equipment. Not all businesses can import contact lenses.
Above is the entire document regulating the procedure for importing contact lenses, if you do not fully understand the above documents. Please contact our hotline or hotmail for advice.
2. Contact lenses HS code
The hs code is a series of codes that are common to all goods worldwide. Between different countries in the world, only the number of tails differs. So the first 6 digits of the worldwide hs code for an item are the same. Here, Just In Time would like to introduce to you the contact lens codes according to the table below:
HS Code
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Description
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90013000
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Contact Lenses HS Code
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According to the table above, the HS code of contact lenses is: 90013000. According to this HS code, the preferential import tax rate is 0%. Contact lenses belong to the group of goods entitled to 5% VAT (subjects not subject to VAT as prescribed in Circular 26/2015/TT-BTC dated 27/02/2015).
Identifying the correct HS code is very important when importing contact lenses. Misidentifying the hs code will bring certain risks to you, such as:
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Being fined for falsely declaring the hs code according to Decree 128/2020/ND-CP;
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In case of incurring import tax, they will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount;
To learn more about special preferential taxes on the type of contact lenses you import. Please contact our hotline or hotmail for advice.
3. Contact lens import tax
Import duty is an obligation that an importer must fulfill when carrying out the import procedures for contact lenses. Tax liability is mandatory and goods are cleared only when the tax obligation has been fulfilled. There are two types of import tax, namely VAT and import tax. Import duties depend on the hs code of the selected goods. The tax calculation method when carrying out procedures for importing contact lenses is as follows:
Import tax determined by HS code Import tax is calculated according to the formula:
Import tax = CIF value x % of tax rate
Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax) x % of VAT rate
According to the above formula, it can be seen that the import tax on contact lenses belongs to the applicable tax rate. The tax rate of contact lenses depends on whether the order has a certificate of origin or not. If there is a certificate of origin (c/o), a special preferential tax rate may be applied.
According to the contact lens HS code, the import tax of contact lenses is 0% and VAT is 5%. Therefore, the total import tax on contact lenses is 5%. In order to be able to apply the VAT rate of 5%, medical equipment must be announced.
4. Labeling of imported goods
Labeling on imported goods is not a new regulation. However, since Decree 128/2020/ND-CP was issued, the labeling of imported goods has been more closely supervised. Labeling of goods aims to help administrative agencies manage goods, determine the origin and unit responsible for the goods. Therefore, labeling goods is one of the indispensable stages when importing contact lenses from different countries.
4.1 Label content
In addition to labeling, the content of the label is also very important. The content of labels of goods items is specified in Decree No. 43/2017/ND-CP. For contact lenses, the content of a full label includes the following information:
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Information of the exporter's family (address, company name);
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Information of the importer (address, company name);
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Name of goods and commodity information;
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Origin of goods;
Those are the basic label content that needs to be affixed to the goods. The information presented must be in English or other languages that must be translated. When carrying out procedures for importing contact lenses, if you encounter a red channel, the customs inspection will pay great attention to the content of the label above.
4.2 Labeling Placement on Goods
Applying labels to goods is necessary, but applying them in the right place is more important. When importing, the label of the goods needs to be affixed to the surfaces of the package such as: On cartons, on wooden bales, on product packaging. Or any place as long as it is convenient to check and easy to see. The labeling in the right position will help save inspection time when carrying out procedures for importing contact lenses of all kinds.
For retail goods on the market, it is necessary to show more information. Such as manufacturer, quantity of goods, specifications, production dates, safety warnings.
4.3 Risks encountered when not labeling
Labeling goods is caught in accordance with the law. If the goods are not labeled when imported or the contents of the goods labels are wrong. Then the importer faces the following risks:
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Fined as prescribed, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
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Not entitled to special preferential import duties because the certificate of origin will be rejected;
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Goods are easily lost or damaged due to the absence of warning labels for loading, unloading and transportation;
Given the above risks, we recommend that you put a label on your goods when importing contact lenses. If you don't fully understand the labeling regulations. Please contact the hotline or hotmail for advice.
5. Contact lens import dossier
The set of dossiers for importing contact lenses in particular, carrying out import procedures for other items in general. Specified in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.
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Customs declaration;
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Sale contract;
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Commercial invoices;
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Packing list;
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Bill of lading;
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Certificate of origin (if any);
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Dossier of declaration of medical devices;
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Catalogue (if any), and other documents if required by customs;
Above are all documents used to carry out contact lens customs clearance procedures. The most important are customs declarations, commercial invoices, bills of lading, medical device declaration documents. Other documents will be supplemented if requested by the customs office.
Preparing documents before importing contact lenses is extremely important. For original documents such as bills of lading, certificates of origin, the importer must request the seller to deliver the express in advance. Avoid waiting for documents, which can lead to container storage and cargo storage.
If you do not fully understand the documents listed above, you can contact our hotline or hotmail for advice.
6. Procedures for importing contact lenses
The process of importing contact lenses as well as other items. It is very specifically stipulated in Circular 38/2015/TT-BTC dated 25/3/2015 amended and supplemented 39/2018/TT-BTC dated 20/04/2018. We've summarized the short description steps so you can get a picture of the big picture.
Step 1: Make a medical device classification announcement
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Prepare documents: product technical documents, power of attorney, certificate of free sale (CFS), ISO 13485/GMP (if any), label samples, instructions for use, etc.
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Classification: based on the level of risk (A – low, B, C, D – high) according to Circular 05/2022/TT-BYT.
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Submit the application online: on the medical device management portal of the Ministry of Health.
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Receiving agency: Type A: announced by the organization/enterprise itself, certified by the Department of Health where the head office is located. Category B, C, D: must be issued a circulation number by the Ministry of Health.
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Result: being granted a registration number/receipt card to legally import and circulate in Vietnam.
Step 2. Declaration of customs declaration
After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, results of classification of medical devices, notification of arrival and identification of contact lens HS codes. Then you can enter the declared information into the customs system via software.
The declaration of customs declarations on customs software. It requires the importer to have an understanding of input into the software. You should not file a customs declaration on your own without a clear understanding of the job. The arbitrary declaration may have wrong points that cannot be corrected on the customs declaration. At that time, it will take a lot of money and time to fix.
Within 30 days from the date the goods arrive at the port, the customs declarant must make a customs declaration. If this time limit is exceeded, the importer must face a fine fee from the customs.
This is the most important step in the process of importing contact lenses. All declared contents will be pushed to the customs system. If there is an error affecting the tax or origin of the goods. Then importers can face fines under customs laws. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, name of goods, origin.
Step 3. Opening the customs declaration
After the customs declaration is completed, the customs system will return the results of the declaration channeling. If there is a declaration flow, print out the declaration and bring the import dossier to the Customs Sub-Department to open the declaration. Depending on the green, yellow and red channels, take steps to open the declaration.
The opening of the declaration must be carried out as soon as possible, within 15 days from the date of declaration. The declarant must bring the dossier to the Sub-department of Customs to open the customs declaration. Within more than 15 days, the declaration will be cancelled and you will face a penalty fee from the customs.
Note: After having the official declaration, it is necessary to contact the Customs Sub-Department to carry out the procedures for importing contact lenses. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.
Step 4. Customs clearance of goods
After checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import tax on the customs declaration to clear the goods.
In some cases, the declaration will be released to bring the goods to the warehouse for preservation first. After completing all the documents, customs will proceed to clear the customs declaration. When the declaration has not been cleared, it is necessary to carry out the procedures to allow the declaration to be cleared. If it is overdue, you will face a penalty fee and it will take a lot of time.
Step 5. Bring the goods for preservation and use
Carry out the declaration clearance step and complete the necessary procedures to bring the goods to the warehouse. To be able to bring the goods to the warehouse, you need to prepare the delivery order, the port pick-up slip and arrange the means to pick up the goods. Avoid the situation where the declaration is completed but there is an order from the shipping line to take the goods out of the port.
Above is the process of procedures for importing contact lenses. If you do not understand the steps of the process, please contact us via hotline or hotmail for advice.
7. Notes when importing contact lenses
When carrying out procedures for importing contact lenses, it is necessary to note the following:
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Contact lens import tax is an obligation that must be fulfilled by the state;
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VAT on contact lenses is 5%;
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When importing contact lenses, they must be labeled according to 43/2017/ND-CP;
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Identify the correct hs code to determine the right tax and avoid penalties;
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It is recommended to carry out procedures for announcing the classification of medical devices before importing. Avoid the situation that the goods arrive and then make them, which will lead to storage and storage;
If you have difficulties when clearing customs, you can choose Just In Time as a companion.
Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.
JUST IN TIME JOINT STOCK COMPANY
Address: No. 5, Dong Da, Tan Son Hoa Ward, Ho Chi Minh City.
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