1. Export policy
Procedures for exporting wet towels and napkins are specified in Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and guiding the implementation of a number of articles of the Commercial Law on commercial activities. export and import activities.
2. Prepare customs documents
Customs documents for export of wet towels and napkins include:
- Customs declaration
- Commodity trading contracts
- Commercial invoice
- Goods packing slip
- Certificate of origin of goods (if any)
- Certificate of goods quality inspection (if any)
- Export license (if any
3. Export tax
Wet towels and napkins are items that are not subject to export tax.
4. Value Added Tax (VAT)
Wet towels and napkins are items subject to value added tax (VAT). VAT on wet towels and napkins is calculated at 10%.
5. Procedures for checking goods quality
After customs clearance of goods, enterprises are responsible for submitting goods quality inspection documents to the quality inspection agency. The quality inspection agency will inspect the goods and issue a quality inspection certificate.
