From July 1, 2026, toilet paper has been classified as a medium-risk product under Circular 33/2026/TT-BCT. Under the new mechanism of Decree 37/2026/ND-CP, businesses are no longer required to register for state quality inspection at the time of importation. However, goods must still be tested, assessed for conformity, and have their conformity declaration completed before being sold or distributed on the market.
One point requiring particular attention is that Circular 62/2026/TT-BCT was issued on September 30, 2026 to amend QCVN 09:2015/BCT, but does not officially take effect until November 15, 2026. Businesses carrying out the toilet paper import procedure during this period therefore need to determine precisely on which date their goods are assessed for conformity, in order to apply the correct version of the technical regulation.
In this article, 3W Logistics presents the complete toilet paper import procedure in accordance with regulations updated through October 2026, covering import policy, HS codes, import duties, conformity declaration, customs documentation, the step-by-step process, and the risks businesses most commonly encounter.
1. Import Policy and Conditions for Toilet Paper
Toilet paper is not on the list of prohibited imports and businesses do not need a separate import license. However, the product falls within the scope of the national technical regulation on tissue paper and toilet paper, and is listed among medium-risk goods managed by the Ministry of Industry and Trade.
| Condition | Details |
|---|---|
| Import policy | Toilet paper may be imported under standard procedures, without a separate import license, and is not subject to phytosanitary inspection if the product has been fully processed. |
| Risk classification | Under Circular 33/2026/TT-BCT, toilet paper is listed among medium-risk products and goods managed by the Ministry of Industry and Trade. |
| Quality inspection at importation | Under Article 82 of Decree 37/2026/ND-CP, medium-risk goods are not required to register for quality inspection at the import stage. Businesses may complete customs formalities using a standard dossier, but must complete the conformity declaration before placing the product on the market. |
| Technical regulation | Products must comply with QCVN 09:2015/BCT on tissue paper and toilet paper. From November 15, 2026, the amendments issued together with Circular 62/2026/TT-BCT also apply. |
| Conformity declaration | Businesses must carry out a conformity assessment under Method 5 or Method 7, then register the conformity declaration under Circular 14/2026/TT-BKHCN before distributing the product. |
| Conformity mark | Once the declaration is complete, the product must bear the CR conformity mark before it is allowed to circulate on the market. |
| Product labeling | The original label must display identifying information, country of origin, and manufacturer. A full Vietnamese supplementary label must be added before the product is placed on the market, in accordance with Decree 37/2026/ND-CP. |
| Value-added tax | Toilet paper is subject to an 8% VAT rate through December 31, 2026 under Decree 174/2025/ND-CP. From January 1, 2027, the rate may revert to 10% if no new extension policy is issued. |
Important note: From July 1, 2026, toilet paper is no longer processed under the per-shipment quality inspection registration mechanism at the port of entry that applies to high-risk goods. Businesses are still required to test and declare conformity, but this is carried out before the product is placed on the market. Confusing import quality inspection with conformity declaration may result in unnecessary documentation or goods being sold before the legal requirements are met.
2. HS Code and Import Duty for Toilet Paper
Determining the correct HS code is an important step in the toilet paper import procedure. The HS code directly affects the import duty rate, the applicable quality management framework, and the origin documents that need to be prepared.
Finished toilet paper, rolled to a width not exceeding 36 cm or cut to a size suitable for use, falls under Chapter 48, heading 4818. The most commonly applied code is 4818.10.00.
| HS Code | Product Description | MFN Import Duty |
|---|---|---|
| 4818.10.00 | Finished toilet paper in rolls of a width not exceeding 36 cm, or cut to shape or size for use | 18% |
| 4818.20.00 | Handkerchiefs, cleansing tissues, facial tissues or paper towels | 18% |
| 4803.00.30 | Large-roll tissue paper used as raw material; classification may depend on basis weight, structure, and actual degree of processing | Refer to structure |
| 4803.00.90 | Tissue paper or similar paper of heading 4803, other types, typically imported as raw material for further processing | Refer to structure |
The MFN rate of 18% for code 4818.10.00 is set out in the Preferential Import Tariff Schedule issued with Decree 26/2023/ND-CP. Tariff amendments in 2026 did not change the MFN rate for this heading.
Classification note: Code 4818.10.00 applies to finished toilet paper that has been rolled or cut to the size for use. If a business imports large-roll tissue in jumbo format for rewinding, embossing, packaging, or further processing domestically, the goods may fall under heading 4803. Relying solely on the commercial description “toilet tissue” on the Invoice to apply code 4818.10.00 may result in misclassification. Roll width, basis weight, number of plies, degree of processing, and actual end use must all be verified.
Preferential Import Duty Rates by Country of Origin
The MFN duty on toilet paper is 18%, meaning a valid C/O can create a significant cost differential in the toilet paper import procedure.
| Origin | Origin Document | Reference Rate | Notes |
|---|---|---|---|
| ASEAN | C/O Form D or valid ATIGA origin document | 0% | Thailand, Indonesia, and Malaysia are common supply sources. Origin criteria and manufacturer information must be verified. |
| China | C/O Form E or RCEP origin document | Per ACFTA or RCEP schedule | Compare both tariff schedules to select the agreement offering a more favorable rate and origin rules. |
| South Korea | C/O Form AK, Form KV or RCEP | Per applicable schedule | Check the tariff schedule as of the declaration date and verify direct shipment conditions. |
| Japan | C/O Form AJ, Form VJ, CPTPP or RCEP | Per applicable schedule | Multiple agreements apply simultaneously; select the origin document that yields the best rate. |
| EU, UK, and CPTPP members | EVFTA, UKVFTA or CPTPP origin document | Per each agreement’s phase-out schedule | The applicable rate must be verified by country of origin, year of importation, and the specific origin document used. |
| Non-FTA countries | No special preferential treatment | 18% MFN | Applies when goods meet the conditions for preferential import duty but no FTA C/O is available. |
Preferential duty rates apply only when goods fully satisfy the applicable rules of origin, direct shipment conditions, and documentation requirements under the relevant agreement. Businesses should verify the tariff schedule as of the declaration date rather than relying solely on information provided by the supplier.
3. Conformity Declaration Requirements for Imported Toilet Paper
The conformity declaration is the most important component of the toilet paper import procedure. Under QCVN 09:2015/BCT and the amendments taking effect from November 15, 2026, toilet paper must meet the corresponding physical, chemical, and microbiological indicators.
The indicators commonly assessed include tensile strength, water absorption capacity, moisture content, extract pH, colorfastness, formaldehyde content, lead, cadmium, mercury, and microbiological indicators. The specific test parameters depend on the paper type, color, raw material composition, and product characteristics.
| Item | Requirements |
|---|---|
| Method 5 | Assessment of the production process combined with type-sample testing and periodic surveillance. This method is suitable for products that are imported on a regular basis from the same factory under the same production process. The conformity certificate is valid for no more than 3 years. |
| Method 7 | Testing and assessment on a per-shipment basis. Results are valid only for the assessed shipment and cannot be used for any other import lot. |
| Basis for declaration | Businesses may use a conformity certificate issued by an accredited certification body, or conduct a self-assessment based on test results from an accredited or designated testing laboratory as prescribed. |
| Declaration registration | Register using the form in Annex IV of Circular 14/2026/TT-BKHCN via the National Database on Standards, Metrology and Quality, and obtain the registration confirmation code. |
| Completion deadline | Must be completed before the product is sold, distributed, or placed into circulation on the Vietnamese market. |
Circular 14/2026/TT-BKHCN, which took effect on May 25, 2026, specifies that the conformity declaration dossier must include a registration form and either a conformity certificate or a self-assessment report accompanied by the relevant test results.
Transitional provisions: Conformity declaration dossiers and conformity certificates issued before November 15, 2026 remain valid until the expiry date stated in the dossier. Products that have already been packaged, labeled, and placed on the market before that date may continue to circulate until the expiry date printed on the label.
4. Documentation for the Toilet Paper Import Procedure
The full document set for the toilet paper import procedure consists of customs documents, technical documentation, and the conformity declaration dossier. Because the goods fall under the medium-risk category, businesses are not required to submit a quality inspection registration to clear customs, but product documentation should be prepared early to avoid delays at the distribution stage.
| Document | When to Prepare | Key Notes |
|---|---|---|
| Sales Contract | Before ordering | Clearly state product name, number of plies, basis weight, roll dimensions, rolls per carton, raw materials, brand, Incoterms, and the supplier’s responsibility to provide the C/O. |
| Commercial Invoice | Before shipment | Clearly describe the finished toilet paper: number of plies, dimensions, brand, and packaging specifications. |
| Packing List | Before shipment | State the number of cartons, number of rolls, net weight, gross weight, and volume of the consignment. |
| Bill of Lading or AWB | After shipment | Shipper, consignee, and goods description must be consistent with the Invoice. |
| C/O | Request at contract stage | The MFN rate is 18%, so the C/O must be verified before shipment to avoid losing tariff preference. |
| Catalogue and technical documentation | Before filing the declaration | Must include raw material composition, basis weight, number of plies, roll width, roll length, color, and production process. |
| Original label and supplementary label sample | Before goods arrive | Labeling must be consistent in product name, manufacturer, country of origin, basis weight, number of plies, and the responsible party in Vietnam. |
| Test results | Before conformity declaration | Samples must be tested by an accredited or designated laboratory and assessed against the version of QCVN currently in force. |
| Conformity certificate or self-assessment report | After test results are available | Select Method 5 or Method 7 depending on the import model and frequency of shipments to Vietnam. |
| Conformity declaration registration form | Before market circulation | Prepared using the form in Annex IV of Circular 14/2026/TT-BKHCN and registered on the national database. |
| Customs declaration | When goods are at or approaching port | Declare the correct code 4818.10.00, value, origin, C/O number, and goods description. |
5. Step-by-Step Toilet Paper Import Procedure
The toilet paper import procedure should be carried out with the customs dossier and conformity declaration dossier running in parallel. For medium-risk goods, businesses do not need to wait for conformity declaration results before filing a customs declaration, but they may not place the product on the market until the declaration is complete.
Step 1: Review the product and determine the HS code
The business collects the catalogue, images, raw material composition, basis weight, number of plies, roll width, and packaging specifications. For finished toilet paper with a roll width not exceeding 36 cm, the reference code is 4818.10.00. If importing jumbo-roll tissue for further processing, heading 4803 should be considered.
Step 2: Review the technical regulation and select the conformity assessment method
Before placing an order, the business determines whether the shipment will be assessed under Method 5 or Method 7. For regular imports from the same factory, Method 5 is generally more advantageous over the long term. For a one-off shipment or when the factory’s production conditions have not yet been assessed, Method 7 may be more appropriate.
For shipments assessed from November 15, 2026 onwards, the testing and certification body must apply the amendments to QCVN 09:2015/BCT issued together with Circular 62/2026/TT-BCT.
Step 3: Sign the contract and request documentation from the supplier
The contract should clearly set out the supplier’s responsibility to provide the C/O, test samples, catalogue, ingredient list, and factory documentation. In the toilet paper import procedure, the C/O has a significant impact given the 18% MFN duty rate.
Step 4: Ship the goods and prepare the customs dossier
Toilet paper is relatively light but takes up considerable volume, so freight costs are typically calculated on a volumetric basis. Businesses should require sealed, moisture-resistant packaging and avoid excessive compression that could deform the product.
Once the Invoice, Packing List, B/L, and C/O are received, the forwarder verifies document consistency and enters the HS code, value, origin, and related information into the customs system.
Step 5: File the declaration, pay duties, and clear customs
As toilet paper falls under the medium-risk category, businesses are not required to submit a quality inspection registration to complete customs formalities. Customs processes the declaration through the assigned channel and may request the catalogue, photographs, or technical documentation to verify the HS code.
Once import duty and VAT have been paid in full, the goods are cleared as prescribed.
Step 6: Take samples for testing and complete the conformity declaration
The business takes representative samples from the shipment, submits them to an appropriate testing body, and carries out the assessment under the chosen method. Once the conformity certificate or self-assessment report with test results is in hand, the business registers the conformity declaration under Circular 14/2026/TT-BKHCN.
This step is mandatory before any goods are sold or distributed. Customs clearance does not mean the product is ready for market circulation.
Step 7: Apply the supplementary label, CR mark, and release goods to market
The business adds the Vietnamese supplementary label, affixes the CR conformity mark, and verifies all information on the packaging. Label content must be consistent with the import documents, test results, and conformity declaration dossier.
Only once all of these requirements have been met is the toilet paper import procedure considered fully complete, from customs clearance through to market circulation.
6. How to Calculate Import Duties on Toilet Paper
Toilet paper under HS code 4818.10.00 is subject to an MFN import duty of 18% and an 8% VAT rate through December 31, 2026. For a consignment imported from Thailand with a CIF value of VND 500,000,000, the comparison between importing without a C/O and with a valid C/O Form D is as follows:
| Tax Item | Without C/O Form D | With Valid C/O Form D |
|---|---|---|
| CIF Value | VND 500,000,000 | VND 500,000,000 |
| Import duty | 18% x 500,000,000 = VND 90,000,000 | 0% x 500,000,000 = VND 0 |
| VAT (8%) | 8% x 590,000,000 = VND 47,200,000 | 8% x 500,000,000 = VND 40,000,000 |
| Total tax payable | VND 137,200,000 | VND 40,000,000 |
| Savings | VND 97,200,000 when the consignment meets ATIGA origin conditions and a valid C/O Form D is available. | |
From the practical experience of 3W Logistics: The three things to verify before importing are the HS code, the C/O, and the conformity assessment method. If finished toilet paper is imported from ASEAN without requesting a C/O upfront, the business may end up paying the 18% MFN duty. If Method 7 is selected but the conformity certificate from a previous shipment is applied to a new one, the declaration dossier is no longer valid. In addition, goods that have cleared customs but have not yet completed the conformity declaration are still not permitted for distribution.
7. Common Risks in the Toilet Paper Import Procedure
The majority of risks in the toilet paper import procedure arise from incorrect product identification, confusion over the quality inspection mechanism, or leaving conformity declaration preparations too late.
| Risk | How It Manifests | How to Prevent It |
|---|---|---|
| Confusing heading 4803 with heading 4818 | Large-roll tissue intended for further processing is declared as finished toilet paper, or vice versa, leading to an incorrect HS code and incorrect duty assessment. | Verify roll width, basis weight, number of plies, degree of finish, and intended end use before filing the declaration. |
| Confusing quality inspection with conformity declaration | The business registers for port-of-entry quality inspection even though the goods are medium-risk, or assumes that no port-of-entry inspection means no conformity declaration is required. | Apply Article 82 of Decree 37/2026/ND-CP and complete the conformity declaration before market circulation. |
| Applying the wrong version of QCVN | A dossier prepared after November 15, 2026 uses test results that do not reflect the amendments under Circular 62/2026/TT-BCT. | Specify the applicable version of the technical regulation in the testing contract and confirm with the certification body before sampling. |
| Failed test results | The product exceeds chemical or heavy metal limits, or fails microbiological indicators, making it impossible to complete the conformity declaration. | Request samples before ordering, review raw material documentation, and select factories with a stable quality management system. |
| Incorrect use of a Method 7 conformity certificate | A conformity certificate from a previous shipment is applied to a new lot, even though the lot number, quantity, and documents have changed. | Carry out a separate assessment for each lot, or consider Method 5 if importing on a regular basis. |
| Inconsistent supplementary label | The product name, number of plies, basis weight, country of origin, or importer name on the label differs from the conformity declaration dossier and customs documents. | Approve label content before printing and cross-check against the Invoice, catalogue, test results, and conformity dossier. |
| Moisture damage or product deformation | Damaged packaging, moisture absorption, crushed or deformed rolls, or odor contamination during transit. | Use clean, dry containers with moisture-absorbing agents and inspect the container condition before loading. |
FAQ: Frequently Asked Questions About the Toilet Paper Import Procedure
Question 1: Does importing toilet paper require a license?
No. Toilet paper is not on the list of prohibited imports and does not require a separate import license. Businesses follow standard customs procedures while also meeting the conformity declaration and product labeling requirements before placing the product on the market.
Question 2: Is toilet paper subject to quality inspection at the port of entry?
Under regulations applicable from July 1, 2026, toilet paper falls under the medium-risk goods category. Businesses are not required to register for quality inspection at the time of importation, but must complete the conformity declaration before selling or distributing the product.
Question 3: What is the HS code for toilet paper?
The reference HS code for finished toilet paper is 4818.10.00, with an MFN import duty of 18%. For imports of large-roll tissue as raw material for further processing, heading 4803 should be considered and the classification determined based on the actual characteristics of the goods.
Question 4: What is the import duty rate for toilet paper?
Toilet paper under HS code 4818.10.00 carries an MFN import duty of 18%. A lower preferential rate may apply if the goods satisfy the applicable rules of origin and a valid C/O is provided. VAT is 8% through December 31, 2026 under Decree 174/2025/ND-CP.
Question 5: Can goods be sold immediately after customs clearance?
Goods should not be placed on the market until the conformity declaration dossier, Vietnamese supplementary label, and CR mark are all in place. Customs clearance confirms only that the shipment has completed import formalities; it does not satisfy the quality compliance obligations required for market circulation.
Question 6: Which method is better — Method 5 or Method 7?
Method 5 is suitable when a business imports regularly from the same factory and wishes to use the conformity certificate over a longer validity period. Method 7 is suited to one-off shipments, but the certificate is valid only for the specific lot that was assessed.
How Does 3W Logistics Support the Toilet Paper Import Procedure?
With experience handling consumer goods, paper products, and goods subject to conformity declaration requirements, 3W Logistics provides end-to-end services for businesses carrying out the toilet paper import procedure — from the product review stage through to the point at which goods are ready for distribution.
- HS code and import policy advisory: Distinguishing between finished toilet paper under code 4818.10.00 and large-roll tissue under heading 4803, and identifying the applicable management framework.
- Pre-order duty calculation: Calculating import duty and VAT, and comparing the difference between the MFN rate and preferential rates by source country.
- C/O verification: Guiding suppliers on preparing the correct origin documents, verifying origin criteria, and ensuring consistency between the C/O, Invoice, Packing List, and B/L.
- Testing and conformity declaration advisory: Advising on the choice between Method 5 and Method 7, preparing test samples, and assembling the dossier against QCVN 09:2015/BCT and the amendments taking effect from November 15, 2026.
- Ocean freight booking: Arranging FCL or LCL shipments with a loading plan suited to the light but high-volume characteristics of toilet paper.
- Electronic customs declaration: Preparing the dossier, declaring the correct HS code, value, origin, and C/O, and handling supplementary document requests when the declaration is assigned to an inspection channel.
- Supplementary label and conformity mark advisory: Reviewing Vietnamese supplementary label content, advising on CR mark application, and confirming that all conditions are in place before goods are released to the market.
Why prepare documentation before the goods arrive? Although toilet paper is a medium-risk product and does not require quality inspection registration at the port of entry, businesses must still complete the conformity declaration before distribution. If testing is only initiated after goods have reached the warehouse, the product may have to remain in storage pending results and cannot yet be sold. Preparing samples, selecting the assessment method, and finalizing label content from the time the contract is signed will significantly shorten the overall turnaround time.
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Ms. Apple is the CCO (Chief Commercial Officer) at 3W Logistics, with over 10 years of experience in sales and business operations management.
At 3W Logistics, Ms. Apple is responsible for commercial strategy, corporate customer development, managing a team of more than 50 sales professionals, and improving business performance in the logistics sector.
With practical experience in sales management and market development, Ms. Apple shares professional insights on business logistics solutions, international transportation, freight forwarding, customer management, trade lane development, and growth strategies in the logistics industry.
