2. At present, China Customs has no special requirements for the export of masks, non-medical masks (not belonging to the scope of medical devices) export customs clearance, prepare a full set of customs declaration information (invoices, packing lists and other customs required to supplement the description of the document) can be, while the export of medical masks, in addition to the basic information, but also need to be the "medical device business record certificate".
3. Under the mode of express transportation, the donated goods still need the relevant approvals issued by the government departments or domestic international organizations before they can be declared for export.
4. For the export of epidemic prevention materials in the name of an individual, it is recommended that the value of the goods is less than 5,000 RMB and that the trading company or customs broker be commissioned to make the declaration
01 Masks
Asian Countries and Regions
Macao
Commodity Code: 6307909
Import Customs Clearance Requirements: No Limitations
Tariff and VAT: None
Taiwan
Goods Code: 63079050204
Import Customs Clearance Requirements: Under the name of an individual or a company, the number of imported items allowed in a single invoice is less than 1,000 pieces; if the number exceeds this number, an additional statement is required to indicate that the product is not intended for sales purposes, and the actual number of pieces must be shown on the invoice.
Tariff:7.5%
VAT:5%
Duty Free Amount:Less than NT$2,000
Trade Terms Used to Calculate the Starting Amount of Tax:CIF
Japan
Commodity Code:63079
Import Clearance Requirements:Unrestricted
Tariff:4.7
VAT: 10%
Duty-free amount: ￥10,000
Trade term used to calculate the tax threshold: CIF
Korea
Goods code: 6307909000
Import clearance requirements:
From February 27, 2020, shipments sent to the recipient's location Company must be formally declared for customs clearance. If they are for sample testing, they are exempted as permitted by Customs.
If the purpose of importation is for "personal consumption for own use (household use only)", then as of March 5, 2020, the amount of duty may be exempted, and there is no limit on weight or quantity, subject to Customs' discretion.
(Updated as of March 5, 2020)
Masks sent to a recipient with a company name and for surgical use for sales purposes are subject to an import license issued by KFDA for import clearance.
However, starting March 5, 2020, if the recipient submits an "Exemption Application Form" to Customs indicating that it is for internal use or donation, Customs will temporarily exempt it.
Personal masks can be imported for a maximum of 3,000 ea in a single shipment, but the reason for importation should be for the personal use of the individual consumer, and the upper limit of weight and quantity will be subject to Customs' decision.
(Updated as of March 13, 2020)
Masks that are sent to the recipient's company name for sales purposes need to be imported with KFDA's permission regardless of the invoice amount, while masks with invoice amount less than KRW 5,000,000 for non-sales purposes can be accompanied with explanations and instructions for use for customs clearance. (e.g. personal import - description of the place of use, company import - monthly use program, etc.)
From March 18, 2020 to June 30, 2020, the import duty rate for surgical masks, KF masks (Korean filters) and MB filters (meltblown) is 0%.
Tariff: none
VAT: 10%
Duty-free amount: $150 USD (imported from the US, $200 USD)
Trade terms used to calculate tax threshold: FOB
Singapore
Goods code: 63079040
Import clearance requirements: normally required Import license. However, due to the update of the coronavirus, the Singapore Health Authority will temporarily waive the license requirement for a period of time. However, all importers are still required to complete an online "Exemption Order Form" prior to filing a customs declaration.
Website for Exemption Order Form:
https://go.gov.sg/HSAExemptionOrderNotification
Duty: None
VAT: SGD 400 or more, 7% GST
Tax exemption: SGD 400 or less
Tax exemption amount: SGD 400 or less
The amount used to calculate the tax payable will be used to calculate the duty. p>
Trade Terms Used to Calculate Duty Entry Limit: CIF
Malaysia
Goods Code: 6307904000
Import Clearance Requirement: Unlimited
Duty: 20%
VAT: 10%
Duty Free Amount: Below MYR500
Incoterms used for calculation of tax threshold: CIF
Philippines
Commodity Code: 63079040
Import Clearance Requirement: Unrestricted
Tariff: 15%
VAT: 12%
Duty Free Amount: Below US$200
Trade Terms used for calculation of tax threshold: FCA, FOB, FOB, FOE, FOB, FOB, FOB. Terminology: FCA, FOB value
Thailand
Goods Code: 63079090
Import Clearance Requirements:
- For medical medical use, FDA is necessary
- Disposable Masks, Unrestricted
Tariffs:
Dust Masks 5%
Medical masks 10%
VAT: 7%
Duty free amount: up to 1500 baht
Trade term used to calculate the tax threshold: CIF
Indonesia
Commodity code: 630790
Import clearance requirements:
Both individuals and business entities must present a license from the Ministry of Health to import. If the invoice amount exceeds $1,500.00, the shipper is required to submit a complete Surveyor Report or Pre-inspection report
Note: UPS Indonesia does not have a license from the Ministry of Health and has been advised to discontinue express delivery of the masks.
Customs Duty: 10%
VAT: 10%
Income Tax: 10%
Exempt Amounts:
Up to USD 3.00 = 10% VAT only
USD 3.00-USD 1,500 = 7.5% tax, 10% VAT
Up to USD 1,500 = 10% tax, 10% VAT. Tax rate 10%, VAT rate 10%
Trade term used to calculate tax threshold: Depends on the value of the commercial invoice
Vietnam
Commodity code: 63079040 / 63079090
Import clearance requirements: Individuals or business entities must present a license from the Ministry of Health.
Tariff: 5%
VAT: 5%
Exempt amount: VND1,000,000
Trade terms used to calculate the tax threshold: C&F
Australia
Goods code: 63079099
Import clearance requirements: no restriction
Customs Duty: 5%
VAT: 10%
Tax Free Amount: AUD 1000
Trade Terms Used to Calculate Tax Starting Amount: FOB
New Zealand
Goods Code: 63079
Import Customs Clearance Requirements: No Restrictions
Tariff: 5%
VAT: 5% on VAT over NZD 1000
Duty-free amount: NZD 1000
Trade term used to calculate tax threshold: FOB
Europe and the United States
USA
If they are dust masks, there is no FDA requirement as long as the invoice states they are dust masks.
Please also note that if U.S. Customs or the FDA were to conduct an inspection and determine that the product is not a dust mask, there may be FDA requirements accordingly.
The following information is required if regulated by the FDA. It is recommended that this information be included in the commercial invoice.
FDA Requirements
Reason for importation (intended use in the U.S.) Manufacturer's name and complete address Manufacturer's FDA registration number - UPS U.S. Customs Clearance can look up this information if it is not provided, but the manufacturer must have a number registered with the FDA. Sender's FDA registration number - UPS U.S. Customs can look this up if it is not provided, but the sender must have a number registered with the FDA. Detailed product description FDA product code - UPS U.S. Customs can look this up if it is not provided, but must ensure that the product description is sufficiently detailed to obtain the exact codeFrance
Masks with filters are categorized as medical devices and must meet EU product safety requirements. Log on to the website link to learn about the safety requirements for medical device products.
https://ec.europa.eu/growth/sectors/medical-devices_en
Italy
CE certification is not mandatory if it falls under the category of personal protective equipment.
If it is in the category of medical or medicinal use, a health certificate is mandatory and CE marking is required.
Import duties and taxes are expected to be waived, but further notification from the government is still awaited.