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Procedures for importing children’s toys
Children’s toys are managed by the Ministry of Science and Technology. Most toys must pass state quality inspection under QCVN 3:2019/BKHCN before they can be sold in Vietnam. Below are the policy, HS codes, taxes, quality inspection and import procedure.
1. Import policy
Legal basis: Circular 09/2019/TT-BKHCN issuing QCVN 3:2019/BKHCN on toy safety, Circular 38/2015/TT-BTC (amended by 39/2018/TT-BTC), Decree 43/2017/ND-CP on labelling and Decree 128/2020/ND-CP. Toys are not banned from import, but:
- Toys listed in Circular 09/2019/TT-BKHCN must be registered for state quality inspection and certified to QCVN 3:2019/BKHCN;
- Educational toys may also need a culture check;
- Every package must be labelled;
- Samples may apply for exemption from quality inspection.
2. Labelling
Imported goods must be labelled under Decree 43/2017/ND-CP (amended by Decree 111/2021/ND-CP): exporter, importer, product name and information, and origin, placed where it is easy to see (cartons, crates, packaging). Missing or wrong labels can be fined under Decree 128/2020/ND-CP and may cause the C/O to be rejected.
3. HS codes of toys
| HS code | Description | Normal duty (%) | MFN preferential (%) | VAT (%) | ACFTA (%) |
|---|---|---|---|---|---|
| 9503 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models; puzzles of all kinds | ||||
| 95030010 | – Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages | 15 | 10 | 5 | 0 (-TH) |
| – Dolls: | |||||
| 95030021 | – – Dolls, with or without clothing | 15 | 10 | 5 | 0 (-ID, TH) |
| – – Parts and accessories: | |||||
| 95030022 | – – – Garments and accessories; footwear and headgear | 15 | 10 | 5 | 0 (-TH) |
| 95030029 | – – – Other | 15 | 10 | 5 | 0 (-TH) |
| 95030030 | – Electric trains, including tracks, signals and other accessories | 15 | 10 | 5 | 0 (-TH) |
| 95030040 | – Reduced-size (“scale”) models and similar recreational models | 15 | 10 | 5 | 0 (-LA, TH) |
| 95030050 | – Other construction sets and constructional toys, of materials other than plastics | 30 | 20 | 5 | 0 (-LA, TH) |
| 95030060 | – Stuffed toys representing animals or non-human creatures | 30 | 20 | 5 | 0 (-LA, TH) |
| 95030070 | – Puzzles of all kinds | 15 | 10 | 5 | 0 (-TH) |
| 95030080 | – Hand-held interactive electronic educational devices primarily designed for children | 30 | 20 | 5 | 0 (-ID, LA, TH) |
| – Other: | |||||
| 95030091 | – – Number, alphabet or animal blocks; word games; printing sets; counting frames (abaci); toy sewing machines and typewriters | 30 | 20 | 5 | 0 (-ID, TH) |
| 95030092 | – – Skipping ropes | 30 | 20 | 5 | 0 (-TH) |
| 95030093 | – – Marbles | 30 | 20 | 5 | 0 (-TH) |
| 95030094 | – – Other toys, of rubber | 30 | 20 | 5 | 0 (-ID, LA, TH) |
| 95030099 | – – Other | 30 | 20 | 5 | 0 (-ID, LA, TH) |
Import duty for toys is fairly high, 10–20% at the MFN rate; import VAT is 5% (Article 8, VAT Law 13/2008/QH12) once quality inspection is completed.
4. Import duty and VAT
Import duty = CIF value × duty rate. VAT = (CIF value + import duty) × VAT rate. With a valid certificate of origin (Form E from China, Form D from ASEAN, and other FTAs) the special preferential rate – usually 0% – applies.
5. Import dossier
- Customs declaration
- Sales contract
- Commercial invoice
- Packing list
- Bill of lading
- Certificate of origin (if any) – needed for special preferential duty, often 0%
- Catalogue (if any) and other documents on customs request
- Conformity certificate / quality inspection dossier (depending on the toy)
6. Quality inspection
- Register online: create an account on the National Single Window and file the registration with the local Standards, Metrology and Quality authority, choosing a designated testing body.
- Sampling: once the file is accepted, clear customs and let the testing body take samples at the port or at your warehouse.
- Result: upload the conformity certificate to the Single Window to complete the dossier.
7. Import procedure
- Declare: once contract, invoice, packing list, B/L, C/O and arrival notice are ready and the HS code is confirmed, submit the e-declaration (within 30 days of arrival).
- Open the declaration: the system assigns green, yellow or red channel; bring the dossier to the customs branch within 15 days. Attach the quality inspection registration number.
- Clearance: after document (and physical) checks, pay import duty and VAT; the declaration is cleared.
- Delivery: settle port charges, collect the delivery order and truck the goods to your warehouse.
8. ANLITA notes
- Classify the HS code by the toy’s actual features;
- Ride-on toys: the saddle height decides whether quality inspection is required;
- Movement toys for kindergartens are not classified as educational toys;
- Import VAT of toys is 5%.
Need an HS code check, a duty estimate or a door-to-door quote? Contact ANLITA via Zalo, WeChat, WhatsApp or email – our team in Vietnam and China will reply quickly.
