Procedures for importing water flossers

1. Water flossers import policy

A water flosser is like an electrically operated toothbrush. The process of carrying out procedures for importing water flossers is specified in the following legal documents:

• Circular 26/2015/TT-BTC dated;
• Circular 39/2016/TT-BYT dated 28/10/2016;
• Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Circular 14/2018/TT-BYT dated 15/05/2018;
• Decree 98/2021/ND-CP dated 08/11/2021;
• Guiding Circular /2021/TT-BYT dated /12/2021. Guiding the implementation of Decree 98/2021/ND-CP;

According to the above documents, it can be seen that water flossers are not on the list of goods banned from import and export. However, there is one point to note when carrying out procedures for importing water flossers. That is whether this item is classified as a medical device or not.

To answer the question of whether the water flosser is classified into medical equipment or not, it is necessary to check the function, structure and use. If the water flosser is used in dentistry, it will be listed as a medical device. If used in the family daily, it is similar to flossing toothpicks and toothbrushes.

In addition to the above-mentioned legal documents, there are many other related documents. Which we don't list here. You can contact our hotline or hotmail for more advice on the procedure for importing water flossers.

2. HS code of imported water flosser

Determining the HS code is the most important step when carrying out procedures for importing water flossers. A water flosser is a commodity without an HS identification code. Therefore, there is a suitable hs code for this item. Here, Just In Time would like to send you some hs codes for reference as shown in the table below:

According to the hs code mentioned above, it can be seen that the hs code of the water flosser has two codes. The hs code of water flosser used in dentistry is 90189090. The hs code of the water flosser for home use is 96032900. According to the table above, it can be seen that the preferential import tax is 0% or 25%. For water flossers used in dentistry, VAT is 5%. As for water flossers used in the family, VAT is 8% or 10%.

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

• Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
• In case of incurring import tax, they will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount;

Because there is no HS code for water flossers. Therefore, the accurate identification of the hs code of the water flosser can be controversial. To identify the correct hs code and procedures for importing water flossers. Please contact the hotline or hotmail for advice.

3. Import tax on water flossers

Import tax is an obligation that the importer must fulfill when carrying out procedures for importing water flossers. The import tax of the water flosser depends on the hs code selected above. Each hs code has a specific tax rate. You can refer to the import tax calculation method below:

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

The CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first border gate of the importing country.

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

According to the calculation method above, there will be a difference between import tax and VAT for the two types of water flossers mentioned above. Because the hs code of the water flosser is not specified. It should depend on the actual goods and the purpose of use to apply the most accurate hs code.

In addition, for machines imported from the following countries and territories: Eastern Europe, Europe, USA, Chile, South Korea, China, Japan, Asean countries. You should ask the seller for a certificate of origin. To be able to apply the lowest tax rate when importing.

4. Dossier of procedures for import of water flosser

The set of dossiers for carrying out procedures for importing water flossers in particular, carrying out procedures for importing other items in general. Stipulated in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

• Customs declaration;
• Sale contract;
• Commercial invoice;
• Packing list;
• Bill of lading;
• Catalog (if any), and other documents if required by customs;
• Results of publication of classification of medical devices (For machines used in dentistry);

Above are all documents used to carry out procedures for importing water flossers. The most important are customs declarations, classification results of medical devices (for machines used in dentistry), commercial invoices, bills of lading. Other documents will be supplemented if requested by the customs office.

Among the above documents, there are documents such as the announcement of the classification of medical devices. It is a document that can be prepared before importing goods. Therefore, you should prepare this document in advance. Avoid the situation that the goods arrive at the port and then go to work, at this time there will be storage costs.

5. Publication process of water flossers for dental use

Dossiers and procedures for announcing the classification of medical devices in general. Classification of water flossers in particular. The specific process is specified in Decree 98/2021/ND-CP and Circular 39/2016/TT-BYT. Currently, the publication of the classification of medical devices is carried out on the electronic system of the Ministry of Health: https://dmec.moh.gov.vn.

Dossiers and procedures for announcing the classification of medical devices, depending on the group of medical devices to be announced: Categories A, B, C, D. Regarding the dossier of registration for the publication of classification of medical devices, please contact our hotline or hotmail for advice.

For water flossers, they are classified into category A. The process for registering for classification consists of the following 2 steps:

Step 1: Submit the dossier via the web
portal Before putting medical devices of class A and B on the market, the establishment announcing the applicable standards is responsible for submitting the announcement dossier to the Department of Health of the locality where the business is located.

Step 2: Receive feedback and supplement to complete the dossier
Upon receipt of the dossier (including the papers certifying that the fee has been paid as prescribed by the Ministry of Finance), the Department of Health in the locality where the medical device business establishment is located shall post the Announcement Number of standards applicable to medical devices of class A, B publicize on the web portal on management of medical devices and dossiers of announcement of applied standards.

6. Procedures for importing water flossers

The process of carrying out procedures for importing water flossers as well as many other items. It is very specifically stipulated in Circular 38/2015/TT-BTC dated 25/3/2015 amending and supplementing 39/2018/TT-BTC dated 20/04/2018. We summarize the steps in a short description so that you can visualize the big picture.

Step 1. Declaration of import customs declaration of water
flossing machine After having complete import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, results of classification of medical equipment, notification of arrival of goods and identification of the hs code of water flossing machine. Then the declared information can be entered into the customs system via software.

The declaration of customs declarations on customs software. It requires importers to have an understanding of data entry into the software. Customs declarations should not be filed on your own when you are not familiar with the job. Self-declaration can easily be stuck with points that cannot be corrected on the customs declaration. At that time, it will take a lot of money and time to fix.

Within 30 days from the date of arrival of goods at the port, the customs declarant must make a customs declaration. If this time limit is exceeded, the importer must face a fine fee from the customs side.

This is the most important step in the process of importing water flossers. All declared contents will be pushed to the customs system. If there is an error affecting taxes or the origin of goods. Then the importer may face fines according to the customs law. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, name of goods, origin.

Step 2. Opening the customs declaration After
the customs declaration is completed, the customs system will return the results of the declaration channeling. If there is a flow of declarations, print out the declaration and bring the import dossier to the customs sub-department to open the declaration. Depending on the green, yellow and red channels, the steps to open the declaration are taken.

The opening of the declaration must be carried out as soon as possible, no later than 15 days from the date of declaration of the declaration. The declarant must bring the dossier to the Sub-department of Customs to open the customs declaration. Within more than 15 days, the declaration will be cancelled and you will face a penalty fee from customs.

Note: After having an official declaration, it is necessary to contact the Customs Sub-Department to carry out procedures for importing water flossers. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 3. Customs clearance of goods
: After checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import duties on the customs declaration to clear the goods.

In some cases, the declaration will be released to bring the goods to the warehouse for pre-storage. After completing the dossier, the customs will proceed to customs clearance of the customs declaration. When the declaration has not yet been cleared, it is necessary to carry out procedures for customs clearance. If you are past the deadline, you will face a penalty fee and it will take a lot of time.

Step 4. Bringing goods for preservation and use
of customs clearance declarations, proceed with the liquidation of the declaration and carry out necessary procedures to bring goods to warehouses. In order to be able to pick up your goods smoothly, you need to have a full release order, a means of transport and an accepted order for the goods to pass through the monitoring area.

Above is the process of steps to carry out procedures for importing water flossers. If you do not understand the steps, please contact us via hotline or hotmail for advice.

7. Notes when importing water flossers

When carrying out procedures for importing water flossers, it is necessary to note the following:

• Machine import tax is an obligation that must be completed with the state;
• The VAT depends on the type of imported water flosser. For water flossers used in dentistry, VAT is 5%;
• It is recommended to carry out procedures for announcing the classification of medical devices before importing. Avoiding the situation of goods coming back and then doing it will lead to warehousing. This note is for water flossers for dental use;
• For water flossers for household use. There is no need to make a declaration of classification of medical devices;

If you have difficulties in customs clearance, you can choose Just In Time as a companion.

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

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