1. Clothing import policy
Based on the Preferential Import Tariff according to the List of taxable goods issued under Circular 182/TT-BTC dated November 16, 2015 of the Ministry of Finance, the goods:
- Shirts, skirts, dresses, t-shirts… have a preferential import tax rate of: 20%
- For goods imported from countries with which Vietnam has signed trade agreements in goods, in case there is a Certificate of Origin (C/O) that satisfies the prescribed conditions, the goods will enjoy tax. special preferential import tax rates.
2. Prepare customs documents
After registering for a tax code, businesses need to prepare customs documents to import clothes. Customs documents 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)
- Import license (if any)
3. Submit customs documents
Enterprises submit customs documents at the Customs Branch where goods are imported. The Customs Branch will check customs documents and goods. If the customs documents are valid and the goods do not violate regulations, the Customs Branch will clear the goods.
4. Import Tax
Clothing is an item subject to import tax. Clothing import tax is calculated according to the current import tax schedule.
5. V.a.t tax
Clothing is an item subject to value added tax (VAT). VAT on clothing is calculated at a rate of 10%.
6. 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.
7. Procedures for circulation of goods
After obtaining a certificate of goods quality inspection, businesses can put goods into circulation on the market.
