Month: <span>August 2020</span>

From the beginning of 2020 until now masks are considered as the “hottest” items to serve both domestic and export needs in Viet Nam.  Today, we would like to share some rules and procedures with the purpose to help many companies remove the embarrassment in the process of  exporting medical masks and  cloth masks from Viet Nam to overseas as below.

1. HS code

HS code of medical masks: 63079040

HS code of fabric mask: 63079090 (not for medical use)

The export tax for mask is 0%.

2. Provisions on exporting masks

a. Before April 29, 2020

Resolution 20 / NQ-CP

According to Resolution No. 20 / NQ-CP dated February 28, 2020, exporting medical masks MUST have an export license and only allow to export for the purpose of aid.

Resolution 20 / NQ-CP dated 28/02/2020 showed clearly that the Ministry of Health applies the export licensing regime for medical masks in the COVID-19 epidemic prevention and control period.

The resolution also stated that the above provisions do not apply to export activities of export processing enterprises that have been granted investment certificates and medical mask processing enterprises for foreign traders that have signed contracting , which was publiced  before March 1, 2020.

Fabric masks, the enterprise does normal export procedures.

Guidance on export procedures for masks

Official Letter 1431 / TCHQ / GSQL dated March 9, 2020 directs a number of contents related to procedures for export and import of goods, medical equipment, support tools for prevention of COVID-19.

Accordingly, for the application of the regime of granting export permits to medical masks, the General Department of Customs instructs the Customs Departments of provinces and cities to only handle export procedures for medical masks according to specified at Point 1 of Resolution No. 20 / NQ-CP in the following cases:

– Enterprises are licensed to export by the Ministry of Health for the purpose of humanitarian aid and international assistance provided by the Government of Vietnam.

– An export processing enterprise with a business investment certificate issued by a competent authority and an enterprise that processes for foreign countries if the processing contract signed before March 1, 2020 is allowed to export. medical masks; The processing contract must be notified to the customs authority before March 1, 2020.

The units perform physical inspection of exported goods consignments declared as masks not used in health. Compare with standard TCVN83 89-2010 medical mask announced by the Ministry of Science and Technology to determine actual goods.

Through physical inspection, if the customs officer does not have enough departments to determine that the goods are masks that are not used in health, they shall solicit expertise at the Medical Equipment and Works Institute (the Ministry of Health) or groups. The inspection organization meets the conditions for inspection of medical masks according to regulations to determine the category of exported goods.

Therefore, TCHQ has added an official letter 2012 / TCHQ-GSQL guiding the export of masks. Accordingly, the General Department of Customs assigns the Risk Management Department, provincial and municipal customs departments to assess risks, only select the suspect shipments to check the actual goods, especially those shipments that the exporter is not the producer.

During the physical inspection of goods, customs officers directly observe the goods, if there are not enough identification signs according to the TCVN8389-2010 medical mask standard, customs clearance is carried out. If observing signs according to standards but declared as other masks (not medical masks), take samples for inspection at the Medical Equipment and Works Institute (the Ministry of Health) or other organizations. assessment to meet the medical mask assessment conditions as prescribed.

b. After April 29, 2020 – RESOLUTION 60 / NQ-CP

The General Department of Customs has an official letter 2848 / TCHQ-GSQL guiding the export of medical masks according to Resolution 60 / NQ-CP.

Accordingly, there is no need for an export license when exporting medical masks.

3. Customs clearance documents

a.Before April 29, 2020

When making export customs clearance documents, enterprises should pay attention:

Export of medical masks: required to present an export license when carrying out procedures

Fabric masks: as a rule, do normal export procedures.

If there are doubts about the quality and specifications according to the TCVN, customs officers can request inspection according to the instructions in the official letter 2012 / TCHQ-GSQL.

Therefore, enterprises take the initiative to do inspections at authorized agencies (eg, Institute of Construction Equipment – Ministry of Health).

The enterprise presents all input documents of the product for verification (especially in case the exporter is not a manufacturer).

Note the issue of stamps, labels and packaging because it may be checked.

Customs dossiers for export of masks will follow Clause 5, Article 1 of Circular 39/2018 / TT-BTC (amending Article 16 of Circular 38/2015 / TT-BTC)

Existing export masks are often chosen by air for their fast speed. Air fare and flight schedules of airlines also need to be paid close attention by businesses.

b. After April 29, 2020

Customs dossiers when exporting medical masks are normal according to the provisions of the Customs Law, Circular 38/2015 / TT-BTC, Circular 39/2018 / TT-BTC.

The basic set of documents when attaching a V5 system can include:

– Commercial Invoice

– Packing List

– VAT bill

Export documents, enterprises need to discuss with the importer to understand the requirements.

Having  many experiences in exporting masks to many countries, especially the US and EU market, we are please to consult and provide door to door service  to our customers.

Thank you very much and hope to co-operate.