Tiếng Việt
中文 (中国)
Mục lục nội dung
ẩn
Quick Fact
| Review item | Reference information | Operational note |
|---|---|---|
| Product scope | Cleaning cloths, floor cloths, dishcloths, dusters and similar wiping cloths. | Not automatically applicable to complete mops, wet wipes with liquid, metal/plastic scourers or chemical-treated wipes. |
| Reference HS codes | 6307.10.10 for nonwoven fabrics except felt; 6307.10.20 for felt; 6307.10.90 for other cleaning cloths. | Final classification must be based on material, structure, use and actual documentation. |
| Reference taxes | MFN duty 12%; ordinary duty reference 18%; standard VAT 10%, subject to VAT reduction policy at declaration time. | Special preferential duty may apply if a valid C/O is accepted. |
| Specialised policy | Textile products may require review under QCVN 01:2017/BCT for formaldehyde and aromatic amines derived from azo dyes. | Review Annex I and actual product nature before market circulation. |
| Labelling | Original label/Vietnamese supplementary label should be reviewed under Decrees 43/2017 and 111/2021. | Product name, material, origin and responsible entity must be consistent. |
Legal note
The HS codes and tax rates are for planning and dossier review only. Final application must be checked against catalogue, material composition, actual samples, intended use and the tariff schedule effective on the customs declaration date.
Scope of application
This article applies to textile cleaning cloths used for surface cleaning, floor cleaning, dusting and dish wiping, commonly made of woven fabric, nonwoven fabric, felt, cotton, microfiber, polyester or blended textile materials.
- Complete mops with handles or mechanical parts must be reviewed separately.
- Chemical-treated, disinfectant or wet wipes may trigger additional chemical, biocidal, cosmetic or medical-related policy depending on claims.
- Used textile rags are not automatically treated as new household cleaning cloths.
Review must be based on catalogue, datasheet, specification and actual import purpose.
Classification & technical identification
The key classification basis is material composition, manufacturing form, finished condition, packaging and use.
| Technical criterion | Documents to check | Risk if described incorrectly | Suggested goods description |
|---|---|---|---|
| Material composition | Catalogue, material declaration, label, test report if any. | Wrong split between 6307.10.10 / 6307.10.20 / 6307.10.90. | “Nonwoven cleaning cloths, for surface cleaning, new 100%”. |
| Product form | Photos, packing specification, item count/kg. | Confusion with mops, wet wipes or scouring pads. | State cloth/wipe form, size, quantity and weight. |
| Chemical treatment | MSDS/SDS, product label, marketing claims. | Potential additional policy for chemicals/disinfectants/other regulated products. | If true, state “not impregnated with chemicals or liquid”. |
| Condition | Invoice, photos, supplier declaration. | Used goods/rags may trigger different policy risks. | State “new 100%” when accurate. |
| Purpose of use | PO/contract, product description, buyer’s internal use note | A wiping cloth for household cleaning, industrial maintenance, food-contact use or medical/disinfecting use may trigger different review points. | Cleaning cloth, made of woven/non-woven textile, for household cleaning / industrial wiping, new, non-impregnated. |
HS Code – Duty – C/O
Cleaning cloths are normally reviewed under subheading 6307.10. The decisive factor is material and structure, not only the commercial name.
| Reference HS code | Applicable condition | Ordinary / MFN / VAT | C/O preference & risk | Documents to check |
|---|---|---|---|---|
| 6307.10.10 | Made of nonwoven fabric, except felt. | MFN 12%; ordinary reference 18%; standard VAT 10%, subject to reduction policy. | FTA rates may be preferential, possibly 0%, if C/O is valid. | Catalogue, label, material declaration, photos. |
| 6307.10.20 | Made of felt. | MFN 12%; ordinary reference 18%; standard VAT 10%. | Wrong material description may lead to C/O/duty challenge. | Material declaration, sample/photo, supplier description. |
| 6307.10.90 | Other cleaning cloths, such as woven/microfiber/cotton-polyester cloths where applicable. | MFN 12%; ordinary reference 18%; standard VAT 10%. | C/O must match form, origin criterion, description, HS and transport route. | Invoice, Packing List, C/O, catalogue and label. |
C/O should be reviewed for correct form, origin criterion, third-party invoice, through transport documents and goods description. Textile origin rules may vary by FTA.
Specialised policy matrix
| Goods situation | Possible policy | Documents to check | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Ordinary new textile cleaning cloths | Review QCVN 01:2017/BCT if within covered textile product scope. | Material composition, test report or conformity dossier if applicable. | Department of Industry and Trade / designated testing or certification bodies. | Before market circulation; preferably before ETA. | Do not conclude exemption without checking Annex I and actual product. |
| Non-impregnated cloths | Customs, labelling, HS, duty and C/O review. | Commercial documents, label, catalogue. | Customs authority. | Before ETA and declaration. | State no liquid/chemical treatment if accurate. |
| Chemical-treated or disinfecting wipes | May trigger chemical, biocidal, cosmetic, medical or other policy depending on claims. | MSDS/SDS, formulation, label and claim. | Case-specific competent authority. | Before order/booking. | Outside the ordinary cleaning-cloth scope. |
| Used textile rags | May trigger separate policy risk for used textiles/rags. | Photos, condition statement, contract, packing list. | Customs and relevant authorities if applicable. | Before purchase. | High risk if declared as new goods. |
| Goods imported for EPE/FDI/factory use | Customs regime, tax incentive and internal-use dossier review may be required depending on the enterprise type and import purpose. | Enterprise registration, import purpose, PO/contract, internal consumption plan, technical description. | Customs authority / National Single Window if a specialised procedure is triggered. | Before customs declaration and before confirming the import regime. | Do not automatically apply the same dossier logic as commercial resale goods. |
Legal documents to review
| Document group | Document name/number | Issuing authority | Effective date/application | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Decree | Decree 43/2017/ND-CP on goods labelling | Government | Effective 01 Jun 2017 | Labelling basis. | Mandatory label information. | As amended by Decree 111/2021. |
| Decree | Decree 111/2021/ND-CP amending Decree 43/2017 | Government | Effective 15 Feb 2022 | Supplementary label/origin review. | Origin and label information. | Review before circulation. |
| Decree | Decree 26/2023/ND-CP on export/import tariff | Government | Effective 15 Jul 2023 | MFN tariff basis. | Preferential import tariff schedule. | Check amendments. |
| Decision | Decision 15/2023/QD-TTg on ordinary import duty | Prime Minister | Effective 15 Jul 2023 | Ordinary duty review. | Ordinary duty principle. | Check if item has a specific ordinary rate. |
| Circular/QCVN | Circulars 21/2017/TT-BCT, 20/2018/TT-BCT and QCVN 01:2017/BCT | MOIT | Applied from 01 Jan 2019 after amendment | Textile formaldehyde/azo amine control. | Annex I and conformity methods. | Check actual product and HS scope. |
| Decree | Decree 174/2025/ND-CP on VAT reduction policy | Government | Policy period according to the effective document | Review whether VAT 8% or 10% applies at the declaration date. | Excluded goods list and applicable period. | Do not automatically apply 8% VAT without checking the actual conditions. |
View / download original legal documents
Enterprises should cross-check legal documents on the Government legal document portal or the issuing authority website before applying them.
Customs clearance dossier
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if preferential duty is claimed.
- Catalogue, photos, original label and material composition.
Specialised documents if applicable
- QCVN 01:2017/BCT conformity/testing dossier where applicable.
- Formaldehyde/azo amine test report if needed.
- Vietnamese supplementary label dossier.
- MSDS/SDS if the product is impregnated with liquid.
| Dossier group | Required document | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB. | Customs declaration and value review. | Importer, shipper, forwarder. | Generic product name. | Cross-check with catalogue and label. |
| Technical/material | Catalogue, material declaration, product photos. | HS and textile policy review. | Supplier/importer. | No material breakdown. | Request material declaration before booking. |
| C/O | Valid C/O and transport documents. | Preferential duty claim. | Exporter/importer. | Wrong HS/description/origin criterion. | Check C/O draft before ETA. |
| Labelling | Original label and supplementary label plan. | Market circulation. | Importer/distributor. | Missing origin/material/responsible entity. | Review artwork and label photos. |
| QCVN if applicable | Conformity declaration/testing dossier for textile products if the goods fall within the regulated scope. | Specialised review / market circulation stage if applicable. | Importer, testing body or conformity assessment body. | Assuming all cleaning cloths are outside the textile QCVN scope without checking HS, material and end-use. | Check HS, product nature, packaging, labels and intended circulation before ETA. |
Decision points that may hold the shipment
| Decision point | Question | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS code | Which 6307.10 sub-code applies? | Material, catalogue, label. | HS explanation or tax adjustment. | Lock material description early. |
| Textile compliance | Is QCVN 01:2017/BCT applicable? | HS, product nature, Annex I, test dossier. | Missing conformity dossier. | Review before ETA. |
| Label | Is the label sufficient for Vietnamese supplementary label? | Label photo, artwork. | Request for additional explanation. | Check original label before shipment. |
| C/O | Is the C/O data consistent? | C/O, invoice, B/L. | Preferential duty denial. | Review C/O draft. |
| Chemical treatment | Is the cloth impregnated or claimed as disinfecting? | MSDS/SDS, label, claims. | Additional policy review. | Separate policy check before booking. |
Practical E2E procedure
Step 1 – Pre-ETA review
Confirm HS, duty, C/O, label and textile compliance exposure.
Step 2 – Lock documents
Finalize Invoice, Packing List, B/L/AWB, catalogue, photos and label data.
Step 3 – Specialised dossier if any
Prepare textile conformity/testing or chemical-related documents when triggered.
Step 4 – Customs declaration
Handle Green/Yellow/Red channel review with HS, value, label, C/O and policy explanations.
Step 5 – Clearance and post-clearance
Release goods, complete supplementary labelling/compliance dossier if applicable and archive shipment records.
Pre-ETA risk checklist
| Risk | Consequence | Preventive action | Documents to check |
|---|---|---|---|
| Generic product name | Insufficient HS basis. | State material and use clearly. | Invoice, catalogue. |
| Unknown material | Wrong HS sub-code. | Request material declaration. | Label, sample, supplier data. |
| Missed textile QCVN review | Compliance issue at circulation stage. | Review QCVN 01:2017/BCT scope. | HS and product documents. |
| Incorrect C/O | Loss of preferential duty. | Check C/O draft early. | C/O, invoice, B/L. |
| Chemical-treated goods declared as normal cloth | Additional policy risk. | Check MSDS/SDS and claims. | MSDS, label, catalogue. |
FAQ
| Question | Short answer |
|---|---|
| Is an import licence required? | For ordinary new textile cleaning cloths, no separate import licence is normally the key issue; HS, label and textile compliance must still be reviewed. |
| Is conformity testing required? | It depends on whether the product falls within QCVN 01:2017/BCT scope. |
| What is the HS code? | Common reference codes are 6307.10.10, 6307.10.20 and 6307.10.90, depending on material. |
| Can C/O reduce duty? | Yes, if the C/O is valid and the relevant FTA rule of origin is satisfied. |
| Is Vietnamese labelling required? | Imported goods circulated in Vietnam must be reviewed under Vietnamese goods labelling rules. |
| What if the cloth is chemically impregnated? | A separate policy review is required based on composition, MSDS/SDS, label and claims. |
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