Procedures for importing medical gauze

Posted on: 10/02/2025

Medical gauze is used for first aid, limiting wound infection, bandaging wounds, absorbing blood and secretions, very effective without causing skin irritation. Here, Just In Time would like to share with you the procedure for importing medical gauze, HS code, import tax, VAT and import policy.

1. Medical gauze import policy

Procedures for importing medical gauze. Regulated in the following legal documents:

According to the above documents, medical gauze is not on the list of goods prohibited from import. When importing this item, the following points must be noted:

Medical gauze must be classified as medical equipment;
When importing medical gauze, the goods must be labeled according to 43/2017/ND-CP;
Correctly determine the HS code to determine the correct tax and avoid fines;

In addition, when importing medical equipment, the enterprise must be a registered medical equipment business enterprise. Not all enterprises can import medical gauze.

Above is the entire document regulating the procedure for importing medical gauze, if you do not fully understand the above documents. Please contact our hotline or hotmail for advice.

2. HS code for medical gauze

HS code is a series of codes used for all goods worldwide. Between different countries in the world, only the tail number is different. Therefore, the first 6 digits of the HS code worldwide for an item are the same. Here, Just In Time would like to introduce to you the HS code for medical gauze according to the gauze below:

Mã hs	Mô tả
30059020	Mã hs gạc y tế

According to the above gauze, the HS code of medical gauze is: 30059020. According to this HS code, the preferential import tax rate is 8%. Medical gauze belongs to the group of goods entitled to 5% VAT (subjects not subject to value added tax according to Circular 26/2015/TT-BTC dated February 27, 2015).

Determining the correct HS code is very important when carrying out procedures for importing medical gauze. Determining the wrong HS code will bring certain risks to you such as:

Being fined for declaring the wrong HS code according to Decree 128/2020/ND-CP;
In case of import tax, you will face a minimum fine of VND 2,000,000 and the highest is a fine of 3 times the tax amount;

To learn more about special preferential tax for the type of medical gauze you import. Please contact our hotline or hotmail for advice.

3. Import tax on medical gauze

Import tax is an obligation that the importer must fulfill when carrying out procedures for importing medical gauze. Tax obligations are mandatory and goods are only cleared when tax obligations have been fulfilled. There are two types of import tax: VAT and import tax. Import tax depends on the HS code of the selected goods. The method for calculating tax when carrying out procedures for importing medical gauze is as follows:

Import tax is determined according to the HS code, the import tax is calculated according to the formula:
Import tax = CIF value x % tax rate

Import VAT is determined according to the formula:
Value added tax = (CIF value + Import tax) x % VAT rate.

According to the above formula, it can be seen that the import tax on medical gauze belongs to the applied tax rate. The tax rate of medical gauze depends on whether the order has a certificate of origin or not. If there is a certificate of origin (℅), a special preferential tax rate can be applied.

The import tax rate of medical gauze is 8% and the VAT is 5%. To be able to apply a VAT rate of 5%, a medical device declaration must be made.

4. Labeling imported goods

Labeling imported goods is not a new regulation. However, since Decree 128/2020/ND-CP was issued, the labeling of imported goods has been more closely monitored. Labeling goods is intended to help administrative agencies manage goods, identify the origin and the unit responsible for the goods. Therefore, labeling goods is one of the indispensable steps when carrying out procedures for importing medical gauze from different countries.

4.1 Label content

In addition to labeling, label content is also very important. The label content of the goods is regulated in Decree No. 43/2017/ND-CP. For medical gauze products, the content of a complete label includes the following information:

Information of the exporter (address, company name);
Information of the importer (address, company name);
Name of goods and information of goods;
Origin of goods;

These are the basic label contents that need to be affixed to the goods. The information shown must be in English or other languages that must be translated. When carrying out import procedures for medical gauze, if a red line is encountered, the customs inspection will pay close attention to the label content above.

4.2 Location of labeling on goods

Affixing labels on goods is necessary, but affixing them in the right location is more important. When importing, the product label must be affixed to the surfaces of the package such as: On the carton, on the wooden crate, on the product packaging. Or anywhere that is convenient to check and easy to see. Labeling in the right position will help save time for inspection when doing procedures to import medical gauze of all kinds.

For retail goods on the market, it is necessary to show more information. Such as the manufacturer, quantity of goods, technical specifications, date of manufacture, safety warnings.

4.3 Risks of not labeling

Labeling on goods is caught according to the provisions of law. If the goods are not labeled when imported or the content of the label is incorrect. The importer must face the following risks:

Being fined according to regulations, the penalty level is specified in Article 22 of Decree 128/2020/ND-CP;
Not entitled to special preferential import tax because the certificate of origin will be rejected;
Goods are easily lost or damaged due to the lack of warning labels for loading, unloading and transportation;

With the above risks, we recommend that you label the goods when carrying out import procedures for medical gauze. If you do not fully understand the regulations on product labels. Please contact the hotline or hotmail for advice.

băng gạc 2

5. Medical gauze import dossier

The dossier for import procedures for medical gauze in particular, and for import procedures for other goods in general. Stipulated in Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.

Customs declaration;
Sale contract;
Commercial invoice;
Packing list;
Bill of lading;
Certificate of origin (if any);
Medical device declaration file;
Catalog (if any), and other documents if required by customs;

Above are all the documents used to carry out customs clearance procedures for medical gauze. The most important are the customs declaration, commercial invoice, bill of lading, medical equipment declaration file. Other documents will be supplemented if requested by the Customs authority.

Preparing documents before carrying out import procedures for medical gauze is extremely important. For original documents such as: Bill of lading, certificate of origin, the importer must request the seller to send them by express delivery in advance. Avoid waiting for documents, which can lead to container and yard storage of goods.

If you do not fully understand the documents listed above, you can contact our hotline or hotmail for advice.

6. Medical gauze import procedure

The procedure for importing medical gauze is the same as for many other items. Very specifically regulated in Circular 38/2015/TT-BTC dated March 25, 2015, amending and supplementing 39/2018/TT-BTC dated April 20, 2018. We summarize the short description steps so that you can visualize the whole picture.

Step 1: Make a medical device classification announcement
Details on making a medical device classification announcement for medical gauze. We have a separate article at the link described above, you can go back to read it again.

Step 2. Declare customs declaration
After having complete import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, medical device classification results, notification of arrival of goods and determining the HS code of medical gauze. Then you can enter the declaration information into the customs system via the software.

Declare customs declaration on customs software. Requires importers to have knowledge of entering data into the software. Do not declare customs declarations on your own when you do not understand this work clearly. Declaring on your own can lead to errors that cannot be corrected on the customs declaration. At that time, it will cost a lot of money and time to fix.

Within 30 days from the date the goods arrive at the port, the customs declarant must declare the customs declaration. If this deadline is exceeded, the importer will face a penalty fee from the customs.

This is the most important step in the process of importing medical gauze. All declaration contents will be pushed to the customs system. If there are errors affecting the tax or origin of the goods. The importer may face penalties according to customs law. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, product name, origin.

Step 3. Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration classification, print the declaration and bring the import documents to the customs branch to open the declaration. Depending on the green, yellow, or red classification, perform the steps to open the declaration.

The declaration must be opened as soon as possible, no later than 15 days from the date of declaration. The declarant must bring the documents to the customs branch to open the customs declaration. After 15 days, the declaration will be canceled and you will face a penalty fee from the customs.

Step 4. Clear the goods
After checking the documents, if there are no questions, the customs officer will accept the declaration. You can now pay import tax on the customs declaration to clear the goods.

In some cases, the declaration will be released to bring the goods to the warehouse for storage first. After completing the documents, the customs will proceed to clear the customs declaration. When the declaration has not been cleared, it is necessary to carry out the procedures for the declaration to be cleared. If it is overdue, you will face a penalty fee and it will take a lot of time.

Step 5. Bring the goods back for storage and use
For the customs declaration, proceed to the declaration liquidation step and do the necessary procedures to bring the goods back to the warehouse. To be able to receive the goods conveniently, you need to fully prepare the release order, means of transport and goods accepted to pass through the surveillance area.

Above is the procedure for the steps to import medical gauze. If you do not understand the steps, please contact us via hotline or hotmail for advice.

7. Notes when importing medical gauze

In the process of importing medical gauze for customers. Just In Time has drawn the following experiences, we would like to share with you for reference. When carrying out procedures for importing medical gauze, the following should be noted:

Import tax is an obligation to be fulfilled with the state;
VAT for medical gauze is 5%;
When importing medical gauze, the goods must be labeled according to 43/2017/ND-CP;
Determine the correct HS code to determine the correct tax and avoid fines;
It is recommended to carry out procedures for declaring the classification of medical equipment before importing. Avoid the situation where the goods arrive and then have to be processed, which will lead to storage;

If you have difficulty with customs procedures, you can choose Just In Time as your companion.

Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.

JUST IN TIME JOINT STOCK COMPANY

Address: No. 5, Dong Da, Ward 4, Tan Binh, Ho Chi Minh City.

Hotline: +84 83 9910066

Email: info@justintimevn.com

Facebook: https://www.facebook.com/justintimevn