An All‑in‑One computer may look like a monitor with an integrated CPU, yet a small mismatch in the product description, HS code, model, power adapter or Wi‑Fi/Bluetooth function can change the applicable sector policy, delay clearance and create storage costs. This guide maps the end‑to‑end control points from classification and tax to technical records, quality management, conformity declaration and market circulation.

Operational update: 29 July 2026 · Recheck the law and tariff on the customs declaration date.

Reference translation: This English version is for operational reference only and is not an official legal translation.

QUICK FACTS

Item	Operational conclusion	Control point before ETA
Goods	Brand-new All‑in‑One personal computer with display and processor integrated in the same housing.	Confirm main function, model, configuration, touchscreen, camera, wireless modules, adapter and bundled accessories.
Primary reference HS	8471.41.10 where it is a personal computer containing in the same housing at least a CPU, input unit and output unit.	Do not classify solely by the commercial term “AIO”; review catalogue, construction and presentation.
Alternative scenarios	8471.41.90 may cover other desktop/industrial computers; 8471.49.10 only where the actual goods are presented as a system.	Separate consumer AIO, industrial panel PC, kiosk/POS, smart display and computer systems.
Import duty	Ordinary rate: reference 5%; MFN rate: reference 0%.	Verify the 8‑digit HS line and tariff effective on the declaration date.
VAT	Reference 8% from 1 July 2025 through 31 December 2026 under Decree 174/2025/ND‑CP; base rate 10% when the reduction expires/does not apply.	Recheck any extension or replacement legislation.
Quality management	Desktop computers are medium‑risk goods subject to QCVN 118:2018/BTTTT and QCVN 132:2022/BTTTT; conformity declaration is required before market circulation.	Plan testing/certification or self‑assessment by model and adapter configuration.
Wi‑Fi/Bluetooth	Wireless modules require separate review of bands, EIRP, integrated functions and applicable QCVNs.	Collect RF specifications, module list and test reports before shipment.
Used/refurbished	Used IT products under heading 8471 are generally prohibited from import.	Do not purchase refurbished/used units without a clearly supported exception.

Legal update: Circular 36/2026/TT‑BKHCN became effective on 1 July 2026 and replaced the former product-list mechanism. Post‑effective-date shipments should not rely on conclusions under Circular 29/2025/TT‑BKHCN.

Inspection of an imported All-in-One computer shipment — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This guide covers complete AIO units imported for sale, internal use, projects or factory deployment. Products with a similar appearance but a different principal function must be assessed separately.

Included

Consumer/office AIO PC, AIO workstation, touchscreen AIO, integrated camera/microphone, Wi‑Fi/Bluetooth, brand-new goods.

Assess separately

Industrial panel PC, kiosk/POS, video-conference endpoint, digital signage, smart display, medical equipment and dedicated security appliance.

Special cases

Samples, warranty/RMA, re-import, project goods, EPE/FDI use, units without adapter or with separately imported keyboard/mouse.

Application rule: Review the actual catalogue, datasheet, model and import purpose. The term “All‑in‑One” on an invoice is not sufficient technical evidence.

PRODUCT CLASSIFICATION & TECHNICAL IDENTIFICATION

The technical file should establish that the product is an automatic data-processing machine and clarify the integrated housing, input/output units, power supply and wireless modules.

Criterion	Evidence	Risk if incorrect	Suggested customs description
Principal function	Catalogue, datasheet, manual, manufacturer website	Misclassification as monitor, television, kiosk or dedicated appliance.	“Automatic data-processing machine, All‑in‑One personal computer…”
Single housing	Product photos, architecture, BOM, catalogue	Insufficient basis for 8471.41; possible system/other classification.	State that display and CPU are integrated in the same housing.
Input/output units	Touchscreen/keyboard/mouse data, ports, camera, microphone	Dispute over input/output requirement.	State integrated display and any bundled external input devices.
Configuration	CPU, RAM, storage, GPU, screen size, OS	Model mismatch, valuation or classification query.	List key identifying specifications only.
Wireless	RF bands, EIRP, Wi‑Fi/Bluetooth/4G/5G module	Missing QCVN/test or frequency review.	Disclose wireless functions accurately.
Power adapter	Adapter model, voltage, wattage and packing	QCVN 132 test configuration does not match the shipment.	State bundled adapter model/wattage where applicable.
Condition	Invoice, serial list, seal photos, manufacturer statement	Refurbished goods treated as prohibited used IT products.	State “100% brand new” only when factually correct.
Bundle	Packing list, BOM and accessory list	Separate HS treatment or altered set classification.	List keyboard, mouse, power cord and adapter as packed.

Reference goods description:
Automatic data-processing machine, All‑in‑One personal computer, …‑inch integrated display, CPU …, RAM …, SSD …, with Wi‑Fi/Bluetooth, bundled adapter/keyboard/mouse, brand …, model …, voltage …, 100% brand new. Tailor this description to the actual file.

HS CODE – DUTIES – C/O

HS classification follows the objective characteristics at import. For a conventional AIO, the key question is whether one housing contains at least a CPU, an input unit and an output unit.

Reference HS	Application condition	Ordinary	MFN	Reference VAT	Key risk / evidence
8471.41.10	Personal computer, other than portable; CPU, input and output in the same housing.	5%	0%	8% through 31 Dec 2026; recheck afterward	Primary AIO PC code; review catalogue, photos, model and packing.
8471.41.90	Other ADP machine with the same structural condition, often industrial/non-personal.	5%	0%	8% through 31 Dec 2026; recheck afterward	Clarify industrial design, application and main function.
8471.49.10	Other personal computer presented in the form of a system; only where 8471.41 conditions are not met.	5%	0%	8% through 31 Dec 2026; recheck afterward	Do not use as a fallback for a genuinely integrated AIO.

Duty, VAT and C/O controls

MFN 0% does not remove the need for correct classification; HS errors affect sector policy, statistics, C/O and post-clearance review.
The 5% ordinary rate applies where MFN or preferential treatment is unavailable under the applicable rules.
Decree 174/2025/ND‑CP reduces eligible 10% VAT goods to 8% from 1 July 2025 through 31 December 2026, including the import stage.
A C/O may not further reduce a 0% MFN duty, but can remain important for origin evidence, contract/project requirements and audits.
Any C/O used must match description, model, quantity, invoice reference, origin criterion and the relevant HS reporting level.

SECTOR-SPECIFIC POLICY MATRIX

AIO computers should not be treated as ordinary electronics. From 1 July 2026, desktop computers under 8471.41.10/90 are medium‑risk goods managed by the Ministry of Science and Technology.

Scenario	Potential policy	Documents	Authority/system	Recommended timing	Risk note
Standard new AIO	QCVN 118; QCVN 132; conformity assessment and declaration.	Catalogue, model list, test report, certificate/self-assessment, adapter data.	Quality authority and current electronic procedure.	Plan before ETA; declare before circulation.	Use only eligible laboratory results.
Wi‑Fi/Bluetooth	Review radio QCVNs, bands, EIRP and frequency rules; integrated functions must comply.	RF specification, module records, test and antenna data.	Science/technology and radio authorities as applicable.	Before purchase or document issuance.	Low-power exclusion is conditional, not automatic.
Adapter/power cord	QCVN 132 depends on whether an adapter is supplied; adapter/cord may have separate controls.	Adapter model, voltage, wattage, plug and packing.	Testing/certification body and receiving authority.	Before testing and shipment.	Wrong bundled adapter may invalidate the report for the shipment.
Touch/camera/mic	Review principal function and accessory functions.	Datasheet and function description.	Customs/sector authority where queried.	HS classification stage.	Avoid describing the unit merely as a touch display.
Dedicated security appliance	ATTT or civil-cryptography licensing may apply where security is the principal function.	Security datasheet, firmware and encryption use case.	Relevant cybersecurity/cryptography authority.	Before contract signing.	Normal OS encryption alone does not automatically create a dedicated security product.
Used/refurbished	Circular 11/2018/TT‑BTTTT generally prohibits used heading 8471 IT products.	Condition report, serial history and manufacturer statement.	Customs/foreign-trade authority.	Before purchase.	Invoice wording cannot change the actual condition.
Sample/warranty/project	Customs regime may differ, but product controls still require review.	Purpose letter, RMA/warranty, contract and quantity.	Customs and sector authority.	Before ETA.	Do not assume samples are exempt from all controls.
EPE/FDI/factory	Review import rights, use, domestic circulation and fixed-asset treatment.	IRC/ERC, contract, equipment list and use statement.	Supervising customs office.	Before declaration.	Domestic disposal may trigger additional obligations.

Commonly missed technical issue: Circular 36/2026 requires an integrated product to satisfy the QCVNs of both the main product and integrated functions. Certain 2.4/5/6 GHz or Bluetooth/Zigbee devices below specified EIRP may fall within a defined exclusion, but only where the technical dossier proves the exact band and power.

RELATED LEGAL INSTRUMENTS TO REVIEW

Type	Instrument	Issuer	Timing	Role	Key point	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Current, as amended	Customs declaration, inspection and classification.	Declarant responsibility and evidence.	Check consolidated amendments.
Law	Foreign Trade Management Law 05/2017/QH14	National Assembly	Current	Prohibitions, restrictions and licensing framework.	Used IT goods.	Review specific exceptions.
Decree	69/2018/ND‑CP	Government	Current, as amended	Detailed foreign-trade controls.	Prohibited/conditional imports.	Sector lists remain decisive.
Decree	37/2026/ND‑CP	Government	New mechanism from 1 Jul 2026	Risk-based product quality control.	Imported medium/high-risk goods procedures.	Confirm current electronic implementation.
Circular	36/2026/TT‑BKHCN	MOST	Effective 1 Jul 2026	Medium/high-risk lists; replaces Circular 29/2025.	Desktop HS 8471.41.10/90; QCVN 118/132; methods 3/7.	Primary instrument.
Circular	14/2026/TT‑BKHCN	MOST	Issued 9 Apr 2026	Conformity declaration and assessment methods.	Methods 3 and 7; product type/model.	Review forms and receiving authority.
QCVN	QCVN 118:2018/BTTTT	Former MIC	As currently referenced	EMC for IT equipment.	Eligible test laboratory.	Check report scope.
QCVN	QCVN 132:2022/BTTTT	Former MIC	As currently referenced	Electrical safety for ICT terminal equipment.	Bundled/non-bundled adapter configuration.	Lock adapter model.
Tariff	Decree 26/2023/ND‑CP	Government	Recheck amendments	MFN tariff.	Heading 8471.41.	Reference MFN 0%.
Tariff	Decision 15/2023/QD‑TTg	Prime Minister	From 15 Jul 2023	Ordinary import rate.	Reference 5% for relevant 8471 lines.	Only where MFN/FTA unavailable.
VAT	Decree 174/2025/ND‑CP	Government	1 Jul 2025–31 Dec 2026	VAT reduction.	Eligible goods reduced from 10% to 8%, including imports.	Recheck after expiry.
Used goods	Circular 11/2018/TT‑BTTTT	Former MIC	Verify current status	Used IT import prohibition list.	Heading 8471.	Treat refurbished units as high-risk.
Labelling	Decree 43/2017 and Decree 111/2021	Government	Current	Original and Vietnamese supplementary labels.	Name, origin, responsible entity and technical data.	Complete before circulation.
Customs	Circular 38/2015 and 39/2018	Ministry of Finance	As amended	Customs records, valuation and procedure.	Commercial and sector documents.	Apply by customs regime.

This table is a review map, not a substitute for checking amendments and the exact model file on the declaration date.

VIEW / DOWNLOAD ORIGINAL LEGAL SOURCES

Use official Government/Gazette versions below when locking the file. Commercial summaries should not replace digitally signed originals.

Circular 36/2026/TT-BKHCN – official PDF Decree 37/2026/NĐ-CP – official PDF Circular 14/2026/TT-BKHCN Decree 26/2023/NĐ-CP – MFN tariff Decision 15/2023/QĐ-TTg – ordinary duty Decree 174/2025/NĐ-CP – official PDF Decree 111/2021/NĐ-CP – labelling

Businesses should cross-check the official legal portal or the issuing authority’s website before application.

CUSTOMS CLEARANCE DOCUMENT SET

Separate commercial, transport, technical, origin/tax and sector records, while maintaining one consistent product/model logic across all documents.

Document group	Required records	Use	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value and quantity	Supplier + importer	Generic name, missing model/accessories.	Cross-check description, model, quantity, value term and origin.
Transport	B/L or AWB, arrival notice, manifest data	Transport declaration and release	Forwarder/carrier	Wrong consignee, packages or weight.	Approve draft before cut-off.
Technical	Catalogue, datasheet, manual, labels, photos, BOM	HS and policy evidence	Manufacturer	Marketing brochure not model-specific.	Obtain model-specific, versioned documents.
Wireless	RF spec, module list, test, antenna/EIRP	Radio QCVN review	Manufacturer/module vendor	No band or power data.	Lock module code and hardware/firmware version.
Safety/EMC	QCVN 118/132 reports; certificate or self-assessment	Conformity file	Importer + assessment body	Wrong model/adapter or ineligible lab.	Check scope, standard edition, lab status and validity.
Import quality	Records under Decree 37/2026 and current implementing system	Quality control/clearance	Importer/broker	Using pre‑1 July 2026 workflow.	Confirm procedure before ETA.
Origin	C/O if used, origin statement and marking	Tax/origin/audit	Exporter/issuing body	Wrong form, criterion or invoice reference.	Review draft C/O.
Labelling	Original label and Vietnamese supplementary-label artwork	Market circulation	Brand owner + importer	Missing origin, model, voltage or responsible entity.	Approve before ETA; apply before circulation.
Special regime	RMA/warranty, purpose letter, project/EPE documents	Customs regime evidence	Importer	Commercial shipment described as sample.	Prepare purpose memo and goods-flow evidence.

Data matching rule: Description, quantity, model, declared serials, origin, configuration, RF module and adapter must match across Invoice, Packing List, B/L/AWB, catalogue, labels, test reports, sector records and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended action
8471.41 or 8471.49?	Single integrated housing or a system?	Photos, architecture, catalogue, packing.	Reclassification or consultation.	Prepare a pre-shipment classification memo.
Personal or industrial?	Office/personal design or industrial control?	Datasheet, application, OS and I/O.	8471.41.10/90 dispute.	Describe objective design and function.
QCVN 118/132 scope?	Does the model match the desktop entry?	HS, catalogue, model and Circular 36.	Missing quality file.	Lock assessment plan before ETA.
Wireless parameters?	Bands, EIRP and integrated module?	RF spec and test.	Additional QCVN/testing.	Collect full RF dossier.
Adapter bundled?	Same carton, separate import or none?	Packing, BOM and adapter data.	QCVN 132 mismatch.	Use the correct report/configuration.
New or refurbished?	Any prior use/repair/replacement?	Condition and serial history.	Potential prohibited import.	Do not import without a supported legal conclusion.
VAT 8% still valid?	Is declaration date within policy period?	Decree 174 and latest law.	Tax reassessment.	Recheck immediately before transmission.
Label complete?	Origin, model, electrical data and responsible entity?	Artwork and label photos.	Market-circulation violation.	Complete Vietnamese label before circulation.

PRACTICAL END-TO-END PROCESS

The process distinguishes customs clearance from legal eligibility for market circulation; they are not the same milestone.

Pre-purchase / pre-ETA review

Obtain model-specific catalogue, photos, configuration, RF and adapter data.
Pre-classify 8471.41.10 or document an alternative.
Confirm brand-new condition, purpose and customs regime.
Build the HS–tax–QCVN–label matrix.

Lock commercial and technical documents

Approve Invoice, Packing List and draft B/L/AWB.
Align description, model, quantity, origin and accessories.
Lock adapter and wireless module codes.
Prepare a short classification memorandum.

Prepare conformity and quality-control records

Select method 3 or 7 as appropriate under Circular 14/2026.
Verify laboratory eligibility and QCVN 118/132 scope.
Prepare the Decree 37/2026 quality-control file under the current system.
Do not wait for arrival to validate reports.

Lodge customs declaration

Declare HS, description, model, brand, new condition, origin and value accurately.
Submit records according to routing and sector requirements.
Green: system clearance subject to conditions; Yellow: document check; Red: document and physical inspection.
Be ready to explain HS, adapter, wireless, value and C/O.

Release and delivery

Track release, port/warehouse cost and DEM/DET.
Preserve model/serial traceability.
Do not market goods before declaration/label obligations are complete.

Conformity declaration and market readiness

Complete conformity declaration before circulation.
Apply Vietnamese supplementary label and conformity marking where required.
Ensure model and adapter match the actual goods.

Retention and post-clearance

Retain declaration, commercial records, catalogue, tests, assessment, declaration, labels and C/O by shipment.
Map model–serial–report.
Reassess when model, adapter, RF module, factory or relevant firmware changes.

PRE-ETA RISK CONTROL CHECKLIST

Risk	Consequence	Pre-ETA control	Evidence
Using 8471.49 for an integrated AIO without basis	Reclassification and delay.	Prove single-housing construction and use 8471.41 where appropriate.	Catalogue, photos and packing.
Model mismatch across invoice/catalogue/report	Report rejection or retest.	Use one master model list.	All commercial/technical records.
Wireless not reviewed	Missing QCVN/frequency data.	Collect RF dossier and EIRP.	RF spec and module test.
Different adapter from tested unit	QCVN 132 mismatch.	Lock adapter model and packing.	BOM, label and report.
Refurbished goods declared as new	Prohibited-import exposure.	Verify serial history and condition.	Manufacturer statement and photos.
8% VAT after policy expiry	Tax assessment and adjustment.	Check declaration date and latest legislation.	Decree 174 and current tariff.
Vietnamese label applied after sale	Penalty/corrective action.	Approve and apply before circulation.	Original label and artwork.
Quality file started only after arrival	Storage and DEM/DET.	Plan test–assessment–declaration before shipment.	Timeline and lab plan.

FREQUENTLY ASKED QUESTIONS

What HS code normally applies to an AIO computer?

8471.41.10 is the primary reference where it is a personal computer with CPU, input and output in the same housing. Other codes require evidence of different objective characteristics.

What are the current import duty and VAT rates?

Reference ordinary duty 5%, MFN 0%, and VAT 8% through 31 December 2026 under Decree 174/2025; recheck afterward.

Is quality inspection/conformity declaration required?

Yes. Desktop 8471.41.10/90 is medium risk and subject to QCVN 118 and QCVN 132, conformity assessment and declaration before circulation.

Does Wi‑Fi/Bluetooth require additional approval?

It depends on bands, EIRP, module and applicable QCVNs. Low-power exclusions are conditional and must be evidenced.

Does the bundled adapter matter?

Yes. QCVN 132 testing must reflect whether and which adapter is bundled.

Can refurbished AIO units be imported?

Used heading 8471 IT products are generally prohibited. Proceed only with a clearly supported exception for the exact case.

Is C/O needed when MFN is already 0%?

Not necessarily for the 0% duty, but it may still be required for origin, contracts, projects or audits.

Are samples or warranty replacements automatically exempt?

No. Review the customs regime, purpose, quantity, quality controls and circulation conditions for the exact shipment.

What if the invoice model differs from the catalogue?

Correct it before shipment where possible. Otherwise obtain a manufacturer-issued model/SKU correlation and align all records.

TGIMEX IMPLEMENTATION SOLUTIONS

This guide maps HS, tax, records and sector controls. A real shipment must still be reviewed against the exact catalogue, configuration, wireless module, adapter, origin, trade terms and import purpose.

Pre‑ETA legal review

HS, QCVNs, quality control, used-goods status, radio, security/cryptography and labelling.

Compliance document control

Invoice, Packing List, B/L/AWB, C/O, catalogue, tests, labels, model and adapter matching.

International logistics and customs

Pre‑alert/ETA, declaration, routing, HS/value/policy explanation and delivery.

Post-clearance completion

Conformity declaration, Vietnamese label, shipment file and model–report traceability.

For AIO shipments with wireless modules, adapters or multiple SKUs, file review should start before arrival. TGIMEX applies an E2E approach to lock risks before ETA and reduce document requests, clearance delays and unplanned logistics costs.

Operational reference for importers/exporters, procurement, legal, compliance, operations and logistics teams. It is not legal advice for a specific shipment; requirements may change by date, model, function, origin and customs regime.

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