A massage machine is an electronic tool developed to replicate the sensation of a hand massage. Thanks to the application of modern technologies and various modes, massage devices can impact muscles and skin, helping to reduce tension, improve blood circulation, and enhance muscle health. Some popular types of massage devices include portable massage machines, eye massage machines, facial massage machines, massage pillows, massage chairs, and massage beds.
To facilitate the importation of this product, H-Cargo Logistics will provide detailed information on the Import procedures for massage machines, HS codes for these devices, import taxes, value-added taxes (VAT), import policies, and important considerations when importing for you.
I. Import procedures for massage machines
1.1. Import policy for massage machines
The procedure for importing massage machines is specifically regulated in the following legal documents:
Circular 38/2015/TT-BTC dated 25/3/2015 and amendments, supplements circular 39/2018/TT- BTC
Decree 69/2018/NĐ-CP dated May 15, 2018;
Official Dispatch No. 883/TXNK-PL dated March 21, 2017
Decree No. 15/2018/NĐ-CP dated February 2, 2018
Circular 09/2019/TT-BKHCN dated September 30, 2019;
Decree 43/2017/NĐ-CP dated April 14, 2017, amended and supplemented by Decree 111/2021/NĐ-CP dated December 9, 2021;
Decree 128/2020/ND-CP dated October 19, 2020.
Based on the above documents, massage machines are not included in the list of prohibited imported goods. However, massage machines over 10 years old are not allowed to be imported. When carrying out the import procedures for massage machines, attention should be paid to the following points:
When importing massage machines, compliance with regulations on labeling of goods according to Decree No. 43/2017/ND-CP, amended and supplemented by Decree No. 111/2021/NĐ-CP dated December 9, 2021, is required;
For medical-use massage machines, the declaration of medical devices must be completed before importation. For details on the procedure and sequence of implementation, you can refer to the Online Public Service System.
1.2. HS code for massage machines
The first step in the process of importing massage machines is to determine the HS code (Harmonized System). The HS code not only determines the import tax rate but also serves as the basis for applying import policies. Accurately determining the HS code is important to ensure the smooth and accurate implementation of the procedure for importing massage machines.
Below is the HS code for massage machines:
HS Code | Description of Goods | Import Duty (%) | Preferential Import Duty (%) | VAT (%) |
84705000 | Electrically operated massage machine. | 5 | 0 | 8 |
Group 8470 | The massage machine does not work with electricity. | 5 | 0 | 8 |
II. Calculation of import tax for massage machines
In order for products to be imported and sold in the Vietnamese market, importers must fulfill their tax obligations to the state. Import taxes for massage machines include two types of taxes: import tax and value-added tax (VAT). The tax calculation process for importing massage machines is similar to that for other goods, as follows:
Import duty is calculated based on the CIF value and tax rate:
Import duty = CIF value x import duty rate
Import VAT is calculated based on the CIF value and import duty:
Import VAT = (CIF value + import duty) x VAT rate
Import tax and VAT on import for massage machines depend on the tax rate, with the VAT rate being 8%. To enjoy a preferential import tax rate of 0%, the shipment must have a Certificate of Origin (C/O).
III. Import documentation for massage machines
The import documentation for massage machines includes the following documents:
Customs declaration form;
Sales contract;
Commercial invoice;
Bill of lading;
Packing list;
Certificate of Origin (C/O), if available;
Catalog (if available), and other documents required by customs;
The above are all the documents used to complete the customs clearance procedure for massage machines. The most important documents are the customs declaration form, commercial invoice, and bill of lading. Other documents will be supplemented if requested by the Customs authorities.
IV. Procedure for importing massage machines
The process of implementing the procedure for importing massage machines is detailed in Circular No. 38/2015/TT-BTC dated March 25, 2015 and Circular No. 39/2018/TT-BTC dated April 20, 2018. Below are the steps to follow to understand this procedure.
Step 1. Declare the customs declaration form
After having all the import and export documents such as the contract, commercial invoice, packing list, bill of lading, certificate of origin, arrival notice, and determining the HS code of the massage machines, you can enter the declaration information into the customs system through the software.
Within 30 days from the date the goods arrive at the port, the customs declarant must declare the customs declaration form. If this deadline is exceeded, the importer will face penalties from the customs authorities.
Step 2. Open the customs declaration form
After completing the customs declaration form, the customs system will return the result of the declaration form classification. If there is a declaration form classification, print out the declaration form and bring the import documents to the customs office to open the customs declaration form. Depending on the green, yellow, or red classification, the steps to open the customs declaration form will be carried out.
The customs declaration form must be opened as soon as possible, no later than 15 days from the date of declaration. The declarant must bring the documents to the customs office to open the customs declaration form. If the deadline of 15 days is exceeded, the declaration form will be canceled and you will face penalties from the Customs authorities.
Step 3. Customs clearance of goods
Customs officers will check the documents, and if there are no issues, they will accept the customs declaration form for customs clearance. You can pay the import tax for the customs declaration form to clear the goods.
Step 4. Bring the goods for storage and use
After customs clearance, proceed to liquidate the customs declaration form and complete the necessary procedures to bring the goods to the warehouse. To ensure a smooth process of picking up the goods, you need to prepare the delivery order, transportation means, and ensure that the goods are allowed to pass through the supervised area.
In some cases, the customs declaration form will be released for the goods to be brought to the storage warehouse first. After supplementing the necessary documents, the customs will proceed to clear the customs declaration form. When the declaration form is not cleared, you need to carry out the procedures to clear the customs declaration form. If the deadline is exceeded, you will face penalties and it will take a lot of time. These are the basic steps in the import procedures for massage machines. If you need further assistance, please contact us via Zalo, Hotline or Email for detailed advice.
V. Labeling imported massage machines
Since the issuance of Decree 128/2020/NĐ-CP and the subsequent amendment, Decree 111/2021/NĐ-CP dated December 9, 2021, labeling has become much stricter. Labeling on imported goods aims to support management agencies in controlling goods, determining their origin, and identifying the responsible units.
5.1. Label content
In addition to the requirement of labeling, the content of the label is also very important. The content of labels for goods is regulated in Decree 111/2021/NĐ-CP. For massage machines, a complete label should include the following information:
Information of the exporter (address, company name);
Information of the importer (address, company name);
Product name and information;
Country of origin.
These are the basic label contents that need to be affixed to goods. The displayed information must be in English or other languages and must be translated.
5.2. Label placement on goods
Labeling goods is important, but placing the label correctly is even more important. When importing, labels are usually affixed to surfaces of goods such as cartons, wooden crates, product packaging, or any easily inspectable and visible areas. Proper label placement will save time during import procedures.
For retail goods in the market, labels should display additional information such as manufacturer, product quantity, technical specifications, production date, and safety warnings.
5.3. Risks of not labeling when doing import procedures for massage machines
Labeling goods is a legal requirement. If goods are not labeled upon importation or if the label content is incorrect, the importer will face the following risks:
Being fined according to the regulations, with the penalty specified in Article 22 of Decree 128/2020/ND-CP;
Not being eligible for special import tax incentives as the certificate of origin will be rejected;
Goods are prone to loss or damage due to the absence of warning labels for handling and transportation.
VI. Notes on importing massage machines
During the process of handling massage machines import procedures for customers, H-Cargo Logistics has identified some points to share for reference. When handling import procedures for massage machines, the following points should be noted:
Comply with regulations on labeling goods when importing massage machines;
Used massage machines are prohibited from being imported;
The VAT rate for massage machines is 10%;
Determine the correct HS code to determine the correct tax rate and avoid penalties.
VII. Conclusion
The above is the complete process for carrying out import procedures for massage machines, including HS codes, import policies, import taxes, VAT, and regulations on labeling goods. We hope that the information in this article will provide value and useful knowledge for you. If you have any questions, requests for consultation, or quotations for import procedure services, please contact H-Cargo for FREE and FAST advice!
Contact for free consultation: H-Cargo International Logistics Email: info@hcargovn.com Ad: 36A Nguyen Gia Tri, Ward 25, Binh Thanh District, Ho Chi Minh City. Hotline: 02835359678 Web: https://www.hcargovn.com
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