Import Procedure for Cleaning Cloths

Cleaning cloths may look simple, but customs clearance can still be delayed if the material composition, HS code, textile compliance status, label and C/O data are inconsistent. This article provides an E2E (End-to-End) review map covering HS classification, duty, VAT, C/O, specialised policy, customs documents and pre-ETA risk control.

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.

Decree 43/2017 Decree 26/2023 QCVN 01:2017/BCT

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.

What is HS Code?

Classification logic and risk of generic product names.

View article

What is C/O?

Common reasons for preferential origin rejection.

View article

Imported goods labelling

Original and supplementary label checklist.

View article

Quality inspection for imported goods

When specialised inspection, conformity or testing may be required.

View article

Implementation support from TGIMEX

This article provides a review map for HS code, duty, documents and specialised policy. In real shipments, enterprises still need to review catalogue, material composition, documents, origin, labels and import purpose.

Pre-ETA review

HS, C/O, duty, labels, textile compliance and product documents.

Compliance dossier

Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, test reports and labels.

Freight and customs

Coordinate agents, carriers, ETA, pre-alert, customs declaration and channel handling.

Post-clearance file

Archive shipment dossiers and prepare explanations for post-clearance review.

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