Tablets may appear straightforward, yet a small difference in SIM/eSIM, 4G/5G, model suffix, detachable keyboard, battery or refurbished status may change HS classification, technical-regulation scope and documentation.

This operational guide maps the E2E process from technical identification, HS – tax – C/O and conformity assessment to customs clearance, post-clearance records and market-circulation duties.

Quick facts

Core goods

Complete, brand-new tablet computers with touch display and a mobile or computer operating system.

Primary reference HS

8471.30.90 – other portable automatic data processing machines, excluding laptops/notebooks.

Key compliance

Conformity declaration against the applicable QCVNs before market circulation.

Current basis

Circular 36/2026/TT-BKHCN, effective 1 July 2026.

VAT reference

Potential 8% through 31 December 2026 if the goods qualify and are not excluded.

Pre-ETA lock points

Model, Wi‑Fi/4G/5G, IMEI/eSIM, battery, adapter, goods condition and import purpose.

Legal note: Final conclusions must be based on the actual catalogue, datasheet, model, radio functions, condition and import purpose. “Tablet” as a trade name is not sufficient.

Illustration for Tablet Import Procedure in Vietnam: HS Code, Conformity and E2E Workflow — Illustration of the product group and document review before customs clearance.

Scope

Wi‑Fi-only tablet

Wi‑Fi/Bluetooth/NFC without SIM/eSIM.

Cellular tablet

SIM/eSIM, IMEI and 4G/5G connectivity; additional band and terminal review.

2-in-1 tablet

Detachable keyboard or dock; distinguish from laptop/notebook.

Industrial/medical tablet

Rugged or specialised intended use may trigger other sectoral controls.

Used/refurbished goods

Do not apply the new-goods conclusion; review prohibition and exceptions.

Accessories

Separate batteries, adapters, keyboards, stylus, docks and power banks require proper identification.

Technical identification

Check point	Evidence	Risk if incorrect	Suggested goods description
Main function	Catalogue, user manual	Confusing a tablet with a laptop, smart display or specialised terminal	Tablet computer, model…, touch display…, CPU/RAM/storage…, Wi‑Fi… [4G/5G where applicable], brand new
Connectivity	RF datasheet, specifications	Missing radio/QCVN scope or frequency bands	State Wi‑Fi/Bluetooth/NFC and SIM/eSIM/4G/5G functions
Detachable keyboard/2-in-1	Catalogue, packing images	Potential dispute between HS 8471.30.90 and laptop HS 8471.30.20	State detachable keyboard as accessory and independent tablet operation where true
Battery and charger	Battery specification, UN38.3/MSDS where required	Transport and product-scope mismatch	Identify built-in lithium battery and adapter rating
Intended use	Contract, PO, project documents	Medical/industrial use may trigger another sectoral regime	State commercial, industrial, educational or project use accurately
Condition	Invoice, serial photos, manufacturer confirmation	Used/refurbished goods may be prohibited or licensing-controlled	State brand new; avoid renewed/refurbished wording without supporting evidence

HS Code – Tax – C/O

8471.30.90 is the main reference for a genuine tablet, subject to classification rules and actual characteristics.

Reference	Application	Import-duty reference	VAT	Evidence
8471.30.90	Complete tablet meeting the nature of a portable ADP machine and not a laptop/notebook	Reference MFN rate: 0%; verify the tariff in force on declaration date	Potential 8% through 31 Dec 2026 if eligible; otherwise apply the current VAT rate	Catalogue, model, configuration, images, invoice
8471.30.20	Goods are in substance a laptop/notebook and the keyboard is a principal component	Do not use merely because a detachable keyboard is supplied	Review the corresponding laptop policy	Construction and operation documents
Other headings to exclude	Smart displays, medical devices, POS terminals, dedicated communications equipment or goods not functioning as ADP machines	Do not classify solely by the trade name “tablet”	Review according to essential character and principal use	Full datasheet and sectoral documents

C/O: Where MFN duty is already 0%, a preferential C/O may not reduce duty further, but origin control may still be required.

Specialised-policy matrix

Goods scenario	Possible policy	Documents	Authority/portal	Timing	Key risk
Brand-new Wi‑Fi/Bluetooth tablet	Circular 36/2026; QCVN 118, QCVN 101 and QCVN 132; QCVN 134 from 1 July 2027 for wireless tablets	Catalogue, test reports, conformity assessment file, label	Competent science and technology authority/portal	Before shipment and before circulation	Do not automatically apply the import quality inspection process for high-risk goods to every tablet
SIM/eSIM/4G/5G tablet	Additional review of mobile terminal and integrated radio scopes	RF specifications, IMEI/TAC, band list, test reports	Competent authority	Before ETA, ideally at PO stage	Band/model mismatch may leave the shipment outside the approved scope
2-in-1/detachable keyboard	HS classification by actual construction and function	Catalogue, detached-use images, OS/specification	Customs; sectoral authority when required	Before invoice issuance	Common confusion between 8471.30.90 and 8471.30.20
Separate lithium batteries	Separate review for handheld-device lithium batteries and dangerous-goods transport documents	Battery specification, UN38.3/MSDS, packing instruction	Sectoral authority and carrier	Before booking	Built-in battery, replacement battery and power bank are not the same
Used/refurbished tablets	Used ICT prohibition list and permitted exceptions under Circular 26/2025	Purpose, condition, manufacturing year, licence file if applicable	Ministry of Science and Technology/National Public Service Portal	Before purchase	Do not ship first and determine condition later
Medical/industrial/specialised tablet	ICT rules plus possible medical, machinery-safety or end-use rules	Intended-use and sectoral documents	Relevant sectoral authority	Before PO	The term “rugged tablet” does not create an exemption
Samples, warranty, EPE/FDI or project goods	Customs and conformity treatment depends on purpose, ownership and market circulation	Contract, warranty letter, project list, investment documents	Customs/competent authority	Before shipment	Non-commercial status does not automatically remove compliance duties

Legal instruments to review

Area	Instrument	Issuer	Timing	Role	Review note
Product quality	Circular 36/2026/TT-BKHCN	Ministry of Science and Technology	Effective 1 Jul 2026	Risk list and product-management requirements; tablet HS 8471.30.90	Item 1.3 of Appendix II and transitional provisions
Conformity assessment	Circular 14/2026/TT-BKHCN	Ministry of Science and Technology	Effective 25 May 2026	Conformity declaration and assessment methods 3 and 7	Review the method against the product file
Used ICT goods	Circular 26/2025/TT-BKHCN	Ministry of Science and Technology	Effective 31 Oct 2025	Permitted cases and licensing for goods on the used-ICT prohibition list	Exceptions apply only when all conditions are met
Labelling	Decree 43/2017/ND-CP as amended by Decree 111/2021/ND-CP	Government	Verify current effect	Original label, Vietnamese supplementary label and importer responsibility	Lock model, origin and mandatory particulars
VAT	Decree 174/2025/ND-CP	Government	1 Jul 2025–31 Dec 2026	8% VAT reduction for qualifying goods	Check exclusion appendices and declaration date
Customs and tariff	Customs Law 54/2014/QH13; Decree 08/2015 and amendments; tariff in force	National Assembly/Government/Ministry of Finance	At declaration date	Customs file, HS, value, C/O and inspection	Never lock tax solely by the trade name

Circular 36/2026 Signed PDF Used ICT goods VAT policy

This English version is for operational reference and is not an official legal translation. Verify the current Vietnamese legal texts before application.

Customs-document checklist

Document group	Required documents	Use	Prepared by	Common error	Pre-ETA control
Commercial documents	Invoice, packing list, sales contract/PO, B/L or AWB	Customs declaration, value and quantity	Exporter/importer	Generic description; model mismatch; missing serial/IMEI	Use one master reconciliation sheet before ETA
Technical documents	Catalogue, datasheet, manual, RF band list, CPU/RAM/storage configuration	HS and specialised-policy review	Manufacturer/importer	Marketing catalogue omits frequency details	Obtain official technical datasheet by model
Conformity file	Test reports, certificate or self-assessment file, conformity declaration	Market-circulation compliance	Importer/conformity body	Report does not cover model variants	Build a model and scope matrix
Origin	C/O where used and origin evidence	Preferential treatment/origin control	Exporter/importer	Description, invoice or HS inconsistency	Pre-check draft C/O
Labels	Original-label photo, draft Vietnamese supplementary label, responsible-party details	Market circulation and post-market review	Importer/brand owner	Missing model, origin or mandatory information	Approve artwork before shipment
Battery and carriage	UN38.3, MSDS, battery statement and packing instruction where required	Booking and transport safety	Manufacturer/forwarder	Battery not declared or wrong Wh	Lock battery type, cells, Wh and packing method

Consistency rule: description, model suffix, quantity, serial/IMEI, origin, radio specifications and configuration must match across all files.

Decisions that may hold the shipment

Decision	Question	Evidence	Consequence	Recommended action
Product identity	Tablet, laptop, smart display or specialised device?	Catalogue, images, OS, construction	HS and policy dispute	Prepare a pre-shipment classification memo
Model coverage	Does the invoice model fall within the report/declaration scope?	Model list, test report, label	Supplementary filing or retesting	Lock the model matrix
Radio functions	Wi‑Fi 6/6E, Bluetooth, NFC, SIM/eSIM, 4G/5G?	RF spec, band list, IMEI/TAC	Missing QCVN or scope	Review each module and band
Condition	Brand new, used or refurbished?	Invoice, serial, year and warranty status	Prohibition/licensing risk	Avoid ambiguous descriptions
Battery	Built-in battery, replacement battery or power bank?	Battery spec, packing list	Transport and QCVN issues	Separate each category
Market circulation	Conformity declaration and Vietnamese label completed?	Declaration file and label artwork	Goods cannot be lawfully distributed	Complete before distribution
Tax and C/O	Are HS, value, VAT and C/O consistent?	Tariff check, invoice, C/O draft	Tax assessment or preference denial	Conduct a pre-entry audit

Practical E2E process

Pre-PO and pre-ETA review

Identify tablet type, proposed HS, condition, radio configuration, battery, import purpose and conformity roadmap.

Lock model matrix and documents

Reconcile invoice, packing list, catalogue, label, serial/IMEI, test reports and model suffixes.

Complete conformity assessment

Determine applicable QCVNs, assessment method and report/certificate or self-assessment scope; prepare the declaration file.

File customs declaration and handle routing

Use an identifiable goods description and prepare to explain HS, value, model, origin, C/O and specialised policy.

Clearance, delivery and market obligations

Apply Vietnamese labelling, complete conformity declaration before circulation, archive shipment records and prepare for post-clearance review.

Pre-ETA risk checklist

Risk	Consequence	Preventive action	Evidence
Classifying by the word “tablet” only	Wrong HS/policy and customs query	Prepare technical description and HS memo	Catalogue, datasheet, images
Model suffix differs from test report	Conformity file may not cover shipment	Create model matrix before ETA	Invoice draft, report, label
SIM/eSIM or 5G bands omitted	Missing technical scope and additional testing	Obtain official RF specification	Band list, IMEI/TAC, reports
Refurbished goods described as new	Used-ICT prohibition risk	Check serial and warranty status	Invoice, serial list, supplier declaration
Separate battery/power bank not distinguished	Booking rejection or wrong policy	Identify each battery category	UN38.3, MSDS, packing instruction
Compliance started only after arrival	Delivery delay and storage cost	Build pre-PO/pre-ETA timeline	Reports, certificate, draft declaration
Original label incorrect	Market-circulation/post-market risk	Approve original and supplementary labels	Artwork and packing photos
8% VAT applied without eligibility check	Incorrect tax declaration	Verify the policy on declaration date	HS, invoice and VAT regulation

Frequently asked questions

Does a tablet require an import licence?

A blanket yes/no is unsafe. Review HS, condition, radio functions and conformity duties; used/refurbished goods require a separate assessment.

What is the common HS code?

The primary reference is 8471.30.90, subject to verification of the device’s actual characteristics.

Must a Wi‑Fi tablet be conformity-declared?

The tablet line under Circular 36/2026 requires imported goods to complete conformity declaration against applicable technical regulations before market circulation.

Is a cellular tablet treated like a Wi‑Fi-only model?

Not entirely. SIM/eSIM, IMEI, 4G/5G bands and mobile-terminal scopes must be reviewed.

When does QCVN 134:2024/BTTTT apply?

For tablets with integrated radio functions, the Circular 36 tablet line states an application date of 1 July 2027.

Must every tablet undergo state quality inspection at import?

The tablet line states conformity declaration before circulation. Do not automatically impose the high-risk import-inspection process on every tablet; follow the applicable risk classification and current instructions.

Is a detachable-keyboard device a tablet or laptop?

It depends on construction and independent operation. Technical evidence is required to distinguish HS 8471.30.90 from 8471.30.20.

Is a built-in lithium battery separately classified?

A complete device is generally declared as a tablet; separately imported replacement batteries require their own policy and transport review.

Is VAT 8% or 10%?

During the validity of Decree 174/2025, qualifying goods outside the exclusion appendices may apply 8%; verify on the declaration date.

Does C/O reduce import duty?

Where the MFN rate is already 0%, C/O may not create a lower duty rate, though origin documentation may still be commercially required.

Can refurbished tablets be imported for sale?

Not automatically. The used-ICT prohibition list and permitted exceptions must be reviewed before purchase and shipment.

Does a one-character model mismatch matter?

Yes. It may require proof of model equivalence or an updated conformity scope; resolve it before shipment.

Solutions from TGIMEX

For an actual tablet shipment, the compliance plan must be tailored to the catalogue, model, RF bands, IMEI/eSIM, battery, origin, condition and import purpose.

Pre-ETA legal review

HS, QCVN scope, goods condition, VAT, C/O and policy blockers.

Compliance document control

Invoice, packing list, transport documents, catalogue, reports, labels and model matrix.

E2E operations

Timeline, international transport, declaration, customs routing and domestic delivery.

Post-clearance and circulation

Conformity declaration, Vietnamese label, shipment archive and audit readiness.

Businesses should complete the legal review before locking shipping documents and before ETA to reduce storage, inspection and delivery-delay risks.

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