I/ Procedures for importing eyeglasses
Fashionable glasses not only help protect eyes from harmful agents such as UV rays or dirt, but are also an outstanding fashion accessory with a sophisticated and modern design. They help the wearer express their unique personality and style. Currently, fashion eyeglasses products have many designs, colors, as well as diverse materials, suitable for many different fashion trends and personal preferences. In Vietnam, glasses are imported from many countries such as Italy, Korea, China, Japan and many other countries. Although the import origin may be different, the processes and documents involved in importing eyeglasses into Vietnam are largely similar. Today, H-Cargo Logistics would like to share details about the process and procedures for importing eyeglasses in Vietnam. We invite you to explore the detailed content right below!
II/ Eyeglasses import policy
Eyeglass import processes and policies are governed by the following legal documents:
Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018;
Decree 69/2018/ND-CP dated May 15, 2018;
Circular 14/2018/TT-BYT dated May 15, 2018;
Decree 43/2017/ND-CP dated April 14, 2017;
Decree 128/2020/ND-CP dated October 19, 2020.
Based on the above legal regulations, eyeglasses are not on the list of items banned from import. However, when carrying out procedures to import eyeglasses, you should pay attention to the following points:
Used fashion eyeglasses are on the list of goods banned from import.
Fashion eyewear is not classified as medical equipment.
For famous brand glasses, when importing, a legal authorization letter from the company is required.
Imported goods must comply with labeling regulations according to Decree 43/2017/ND-CP.
It is necessary to accurately determine the HS code to calculate taxes correctly and avoid penalties. Above are all legal regulations related to fashion *eyeglasses import procedures. If you have any questions about these regulations, please contact via hotline or email for more detailed advice.
III/ HS code and import tax
1. HS code
Determining the HS code is the most important step when carrying out import procedures for any item. HS codes help accurately determine import taxes, value added tax (VAT) and related import policies. To determine the correct HS code, you need to clearly understand the characteristics of the product, including materials, components and features of the goods. HS Code (Harmonized System) is an international standard code system applicable to all types of goods globally. The difference between countries is only in the last digits, while the first 6 digits of the HS code will be consistent worldwide for the same type of goods. Below, Door to Door Viet would like to introduce to you the HS code table for fashion eyewear products.
HS Code | Description of goods | General import tax (%) | Preferential import tax (%) | Value added tax (%) |
9003 | Frames and frames for spectacles, goggles or the like, and parts thereof | |||
- Frame and frame: | ||||
90031100 | - - Made of plastic | 15 | 10 | 8 |
90031900 | - - Of other materials | 15 | 10 | 8 |
90039000 | - Parts | 15 | 10 | 8 |
9004 | Spectacles, goggles and the like, prescription glasses, eye protection or other | |||
90041000 | - Sunglasses | 30 | 20 | 8 |
2. Risks of misapplying HS codes when carrying out import procedures for fashion eyeglasses
It is extremely important to accurately determine the HS code when doing eyeglasses import procedures. If you declare the wrong HS code, you may face the following risks:
Delay in customs procedures: Wrong HS codes can prolong the customs process because customs authorities need more time to check and accurately verify goods information.
Penalized under Decree 128/2020/ND-CP: Incorrect declaration of HS codes can lead to administrative fines, causing financial damage to businesses.
Delay in delivery: When detecting the wrong HS code, customs authorities may request adjustments or additional information, affecting the delivery schedule and disrupting the supply chain or business plan of the business.
Facing financial penalties: If additional import taxes arise due to the wrong HS code, businesses can be fined at least 2,000,000 VND, or even fined up to 3 times the tax deficiency.
To ensure the correct HS code is determined for each specific type of fashion eyewear and avoid the above risks, please contact us via hotline or email for detailed advice.
3. Label the goods
Labeling of imported goods is a long-standing regulation, but after Decree 128/2020/ND-CP took effect, this has been managed much more strictly. The goal of labeling is for management agencies to easily track the source, origin and unit responsible for the goods. Therefore, labeling is an indispensable step in the process of importing fashion eyewear from other countries.
3.1. Label content
In addition to labeling according to regulations, the content on the label also needs to comply with Decree No. 43/2017/ND-CP. For fashion eyewear, the label must include the following basic information:
Name and address of the exporter;
Name and address of the importer;
Name and description of goods;
Origin of the goods. This information should be recorded in English or have an accurate translation if used in another language. In case of encountering a red channel during customs clearance, customs will pay special attention to the label content for careful inspection.
3.2. Label location on goods
In addition to label content, placing the label in the correct location on the package is also important. Product labels need to be affixed in a place that is easy to see and convenient for inspection, such as on cartons, wooden cases, or product packaging. Sticking in the right location not only saves time during the inspection process but also helps goods to be easily identified and handled when importing fashion eyewear. For retail products on the market, labels need additional information such as: manufacturer, weight of goods, technical specifications, date of manufacture and safety warnings if any.
3.3. Risks of not labeling
Failure to comply with regulations on labeling of goods can bring many risks to importers, including:
Fined according to Article 22 of Decree 128/2020/ND-CP;
Do not enjoy special preferential tax rates without a valid certificate of origin;
Goods are susceptible to risks such as loss or damage due to lack of warning labels on how to handle or transport. To avoid these risks, we recommend that you ensure complete and correct labeling when carrying out procedures to import fashion eyeglasses. If you still have questions about regulations related to labeling, please contact via hotline or email for detailed support.
4. Import tax
The import tax of an item depends on the product's HS code and each HS code will have a corresponding tax rate. Below, H-Cargo Logistics would like to provide instructions on how to calculate import tax and some important notes when determining tax for fashion eyewear products.
4.1. How to calculate import tax on fashion eyewear
Import tax on fashion eyewear is calculated according to the general formula applied to other items. With this product, there are two types of taxes to pay attention to: import tax and import value added tax (VAT).
Import tax calculation formula based on HS code:
Import tax = CIF value x % import tax rate
Import VAT calculation formula:
VAT = (CIF value + Import tax) x % VAT In particular, CIF value includes the ex-factory value of the goods plus all related costs to bring the goods to the first border gate in Vietnam. Import tax is an expense included in the cost of goods sold, so you need to carefully check the HS code to ensure the most beneficial import tax rate is applied.
4.2. Notes when determining import tax on fashion eyewear
When determining import tax for fashion eyewear products, the following points should be kept in mind:
For goods imported from countries that have signed trade agreements with Vietnam, such as the European Union, India, Australia, Chile, China, Korea, Japan and ASEAN countries, they will often enjoy special preferential import tax rates, which can be up to 0%.
To enjoy this preferential tax rate, businesses need to have a valid C/O (C/O).
Taxable value is CIF value. For orders purchased under other commercial terms (eg FOB, EXW), the value needs to be converted to CIF value to calculate import tax.
Import tax is also the basis for calculating VAT, so it is necessary to pay attention to the correct taxable value.
Above are important points when calculating import tax on fashion eyewear. If you do not clearly understand how to calculate taxes and the above notes, please contact us via hotline or email for more detailed advice.
IV/ Dossier set for importing eyeglasses
The necessary documentation for the import procedures of fashion eyewear in particular, and other types of goods in general, is detailed in Circular 38/2015/TT-BTC issued on March 25, 2015 and the amended Circular 39/2018/TT-BTC dated April 20, 2018. Below are the documents required in the import dossier for fashion eyewear:
Customs Declaration;
Sale Contract;
Commercial Invoice;
Packing List;
Bill of Lading;
Certificate of Origin (C/O, if any);
Product Catalog (if any) and other documents as required by customs.
Among these documents, the most critical are the Customs Declaration, Bill of Lading, and Commercial Invoice. Other documents will be provided additionally if requested by the customs authority.
The Certificate of Origin (C/O) is not mandatory in all cases. However, it plays a key role in helping the importer enjoy preferential tariff rates under trade agreements. Therefore, importers should negotiate with suppliers to ensure the Certificate of Origin is included with the imported goods.
If you require further information or support in preparing import documentation, please contact us for detailed consultation.
V/ Procedures for importing eyeglasses
The import of fashion eyewear must comply with specific regulations issued in Circular 38/2015/TT-BTC dated March 25, 2015, amended by Circular 39/2018/TT-BTC dated April 20, 2018. Below is a general overview of the process to help you easily visualize:
Step 1: Declare the customs declaration
First, the business needs to prepare all necessary documents, including the sale contract, commercial invoice, packing list, Bill of Lading, Certificate of Origin (C/O), arrival notice, and determine the appropriate HS code for the product. Then, the declaration information is entered into the customs system through electronic declaration software.
Customs declaration requires accuracy and knowledge of the input process. If you lack experience, it is not advisable to self-declare as mistakes may occur, causing difficulties in correction, delaying customs clearance, and incurring unnecessary costs.
According to regulations, the declaration must be made within 30 days from the date the goods arrive at the port. If delayed, the business will be fined for late declaration.
Step 2: Open the customs declaration
After completing the declaration, the customs system will automatically assign a clearance lane:
Green lane: The goods are cleared immediately.
Yellow lane: Customs will check the documentation.
Red lane: Customs will physically inspect the goods.
The business needs to print the customs declaration and prepare the full dossier to submit to the customs office to open the declaration. This process must be completed within 15 days from the date of declaration. If the declaration is not opened within this time frame, the system will automatically cancel it, resulting in additional costs and more complex procedures.
Step 3: Clear the goods
Once the documents have been checked and there are no issues, the customs officer will approve the customs clearance. The business needs to pay the import tax to complete the customs clearance process.
In some cases, customs may allow the business to move the goods to storage first and then submit any missing documents to complete the clearance. If the process is not followed promptly, the business may be penalized and face difficulties in receiving the goods.
Step 4: Transport the goods to storage and use
After the goods are cleared, the business completes the liquidation of the customs declaration and arranges transportation to move the goods to storage or distribute them to the market. When receiving the goods, make sure to have the cargo release order and appropriate transportation for smooth clearance at the supervision area.
VI/ Some notes when carrying out procedures to import eyeglasses
During the process of assisting customers with the import of fashion eyewear, H-Cargo Logistics has accumulated several key insights that we would like to share with you for reference. When importing fashion eyewear, please pay attention to the following points:
Goods can only be cleared after all tax obligations to the state have been fully fulfilled.
For branded eyewear, an official authorization letter from the brand is required for importation.
All imported goods must comply with the labeling regulations specified in Decree 43/2017/ND-CP.
Fashion eyewear is primarily imported from China, so importers should thoroughly evaluate the supplier before placing an order.
Importing used fashion eyewear is prohibited as it is classified as banned goods.
Original documents, such as the Certificate of Origin (CO) and the original Bill of Lading, should be prepared before the ship arrives at the port to avoid incurring container storage and yard fees.
Correctly determining the HS code is essential to ensure the right tax rate and avoid unnecessary fines.
These are some important points we would like to share. We hope you find the information useful and can share it widely. If there is anything that needs to be added or adjusted, please feel free to provide feedback so we can improve the content.
VII/ Conclusion
The paragraphs below provide detailed information about import procedures for fashion eyewear, including HS codes, import taxes, value added tax (VAT), and other related regulations. We hope that this information will help your business understand the process and make importing eyeglasses more convenient. Besides, if you need to update international train schedules from Vietnam or have any questions related to import and export procedures, do not hesitate to contact us via hotline, Zalo or email. Our team of experts is always ready to support and answer all your questions!
Contact for free consultation: Mr. Tyler Ho - Sales Department Email: tyler.ho@hcargovn.com Hotline/Zalo/Whatsapp: +84 703 360 344 WechatID: tylerho2008
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