IP phones are often mishandled when importers rely on the marketing name and fail to separate wired, DECT, Wi‑Fi/Bluetooth, cellular, video and secure-voice configurations. The result may be a wrong HS code, missing specialist evidence, model mismatch, clearance delay or storage cost. This guide provides an end-to-end control map before ETA.

Operational update: 29 July 2026

Reference HS8517.18.00

Reference MFN duty0%*

Reference VAT8% or 10%*

Policy gatesWired / DECT / Wi‑Fi / Crypto

Illustration for Import Procedure for IP Telephones – IP Phones: HS, Taxes and ICT Policy 2026 — Illustration of the product group and document review before customs clearance.

* Reference only for a desk IP telephone whose principal function is telephony. Confirm the actual configuration, HS classification and rules effective on the customs declaration date.

Operational conclusion: “IP Phone” is not a single legal category. A wired SIP desk phone differs from a Wi‑Fi/Bluetooth model, an IP-DECT set, a camera video phone, a cellular terminal, a voice gateway or a dedicated secure-voice product. Policy must be locked model by model.

SCOPE OF APPLICATION

This guide covers office VoIP/IP telephones used with IP-PBX or cloud PBX systems, including wired desk phones, color-display models, video phones, Wi‑Fi/Bluetooth phones, IP-DECT systems and accompanying accessories.

Base category: Ethernet/SIP desk phone powered by adapter or PoE, without a radio transmitter.
Enhanced review: Wi‑Fi, Bluetooth, DECT, 4G/5G/eSIM, camera, gateway functions, dedicated cryptography, batteries or separately supplied adapters.
Do not automatically apply the same conclusion to analog telephones, smartphones, conference systems, ATA/VoIP gateways, PBX appliances or routers with voice functions.
Used/refurbished goods, samples, warranty replacements, project shipments and EPE/FDI imports require separate analysis.

Review the actual catalogue, datasheet, model and import purpose. A change in radio module, camera hardware, EIRP, port configuration or principal function may alter both HS classification and specialist procedures.

TECHNICAL IDENTIFICATION AND CLASSIFICATION

Create a model and hardware-revision master before ordering. Avoid using only “IP Phone” or “telephone set” on the commercial invoice.

Item to verify	Evidence	Risk if incorrect	Suggested description
Principal function: voice calls over IP/SIP	Catalogue, manual, network diagram	Misclassification as gateway, router or data equipment	Desk IP telephone, SIP protocol, Ethernet network…
Ethernet: 10/100/1000, LAN/PC ports	Datasheet and port images	Insufficient evidence of actual configuration	State port count and speed
Power: PoE/PoE+, adapter, battery	Datasheet, packing list, adapter specs	Mismatch in set composition and accessory policy	State PoE and whether adapter is included
Wi‑Fi/Bluetooth: standard, band and maximum EIRP	RF report, module datasheet, antenna gain	Missed or unnecessary radio procedures	State 2.4/5 GHz, Bluetooth version and EIRP
DECT base and cordless handset	Catalogue, topology, frequency report	DECT confused with Bluetooth handset	IP-DECT set comprising base and … handsets
4G/5G/eSIM or SIM slot	Datasheet, RF/SAR report, IMEI data	Product may become a cellular terminal	Clearly state cellular capability
Camera/video conferencing	Camera specification, codec and manual	Product may be treated as conferencing/image equipment	IP video phone with … MP camera
Security: TLS, SRTP, VPN or secure-voice module	Security architecture and encryption declaration	Generic protocol security confused with controlled civil cryptography	Describe standard protocols separately from dedicated crypto
Condition and hardware revision	Invoice, contract, serial label and seller declaration	Used/refurbished controls or certificate mismatch	Brand-new 100%, model…, HW revision…

HS CODE, TAXES AND C/O

8517.18.00 – Other telephone sets is a common reference for a desk IP phone whose principal function is telephony. It must not be applied mechanically to DECT systems, voice gateways, cellular terminals or conferencing devices.

Reference HS	When it may apply	Reference taxes	Risk	Evidence
8517.18.00	Desk SIP/IP telephone whose principal function is telephony	MFN duty reference 0%; VAT 8% if eligible for the reduction, otherwise 10%	Reclassification and specialist-policy error	Catalogue, manual, network diagram, port images
8517.11.00	Wired set with base station and cordless DECT handset where the legal description matches	Check tariff on filing date	Missed DECT conformity and import quality inspection	Base/handset catalogue, DECT frequency and RF report
8517.62.59 or other transmission codes	ATA/VoIP gateway or equipment whose principal function is transmission/conversion rather than telephony	Check final code	Telephone code used for a gateway	Function diagram and FXS/FXO/E1 port list
8517.13/8517.14 or another code	Cellular-capable device functioning as a mobile telephone/terminal	Check configuration and specialist list	Missing RF/SAR/IMEI evidence	Band list, IMEI, RF/SAR and SIM/eSIM specification

C/O: If the final MFN import duty is already 0%, a C/O may not provide further duty savings. It may still be required for origin assurance, project, tender or internal compliance purposes.

All codes and tax rates are operational references only. Confirm against the actual product and rules effective on the declaration date.

SPECIALIST POLICY MATRIX

Scenario	Potential policy	Evidence	Authority/portal	Timing	Risk note
Wired Ethernet/PoE IP phone without radio, DECT or cellular	Normal customs and labeling; the name “IP Phone” alone does not establish TT36 coverage	Catalogue, no-radio declaration, hardware details	Customs	Before ETA	Confirm the exact SKU has no optional module installed
Bluetooth or Wi‑Fi with EIRP below 60 mW	TT36 excludes certain below-60 mW Bluetooth/Zigbee and 2.4/5 GHz broadband devices from the short-range radio item; other descriptions, HS codes and QCVNs must still be reviewed	Model-specific RF report/module datasheet	Customs; quality authority if needed	Before PO/ETA	Do not infer from nominal transmit power
2.4 GHz Wi‑Fi 60–200 mW or 5 GHz Wi‑Fi ≥60 mW	Review TT36 Wi‑Fi rows and integrated-product principles; certification/declaration and quality inspection may arise depending on the exact description, HS and risk level	QCVN 54/65 and 112 reports, HS memo	National Public Service Portal/inspection authority during transition	Before ETA	Do not automatically apply modem/router rows to every IP phone
IP-DECT base plus handset	Where the DECT description under HS 8517.11.00 is met: conformity declaration based on certification, methods 3/7 and state quality inspection	QCVN 47, 113 and 132 reports; certificate/declaration	Designated certification and quality authorities	Before ETA	Highest specialist-risk configuration among ordinary IP phones
4G/5G/eSIM terminal	May fall under mobile telephone or cellular-terminal QCVNs	Band list, IMEI, RF/SAR reports and certificates	Quality authority and Customs	Before PO	Lock the Vietnam hardware variant
Standard TLS/SRTP/VPN support	Does not by itself prove controlled civil-cryptography status; review actual purpose and dedicated crypto functions	Security architecture and encryption declaration	Civil cryptography authority if within scope	Before contract	Avoid both under-compliance and unnecessary licensing
Dedicated secure-voice/key-management module	May trigger civil cryptography licensing and business/import controls	Algorithms, key management, use case, model and HS	Civil cryptography authority	Before shipment	Do not accept only the marketing phrase “encrypted phone”
Video IP phone with camera	Determine whether telephony or conferencing/image processing is the principal function; also review radio modules	Camera, codec, display and conference feature list	Customs/specialist authority as concluded	Before ETA	“Video phone” is not enough to classify
Separate adapter included	Review classification, labeling and independent policy where separately imported	Adapter specs and packing list	Customs/relevant authority	Before booking	Commercial set composition must be clear
Used/refurbished	Check the prohibited used-IT list and exception mechanism	Condition, year, purpose and approval dossier	Competent ministry/Customs	Before purchase	Do not ship without a documented conclusion
Sample/warranty/EPE/FDI	Purpose may change the mechanism but does not automatically waive HS or specialist policy	Warranty letter, project list, EPE purpose	Customs/specialist authority	Before ETA	Separate non-commercial replacement from resale goods

FIVE POLICY GATES

1. What is the device?

Desk phone, DECT set, gateway, conferencing device or cellular terminal?

2. Which radio modules are installed?

Wi‑Fi, Bluetooth, DECT or 4G/5G, with exact bands and maximum EIRP.

3. Do HS and description both match the list?

Check HS, wording, function and technical parameters together.

4. Standard security or dedicated cryptography?

TLS/SRTP is different from a secure-voice product with dedicated key management.

5. Import-stage or market-stage duty?

Separate import quality inspection from certification/declaration before circulation.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Authority/effect	Role	Key point	Review note
Specialist list	Circular 36/2026/TT-BKHCN	MOST; effective 1 July 2026	Risk lists, HS codes, QCVNs and controls	DECT, Wi‑Fi bands, EIRP and integrated products	Replaces Circular 29/2025 and certain old conformity rules
Product quality	Decree 37/2026/ND-CP	Government; effective 23 January 2026	Risk-based state quality inspection framework	Dossier and inspection result	Confirm the active submission channel
Conformity assessment	Circular 14/2026/TT-BKHCN	MOST; effective 25 May 2026	Conformity declaration and assessment methods	Methods 3 and 7 where referenced	Only when the model is in scope
Customs	Decree 08/2015 as amended by Decree 167/2025	Government; amendment effective 15 August 2025	Customs procedure and inspection	Electronic dossier and channels	Use the latest consolidated text
Tariff	Decree 26/2023/ND-CP and amendments	Government	MFN import tariff by HS	8517.18.00 and alternatives	Recheck immediately before filing
VAT	Decree 174/2025/ND-CP	Government; reduction policy through 2026 within scope	Determine 8% or 10%	Exclusion appendices and filing date	Do not assume all telecom equipment receives 8%
Labeling	Decree 43/2017 as amended by Decree 111/2021	Government	Original and Vietnamese supplementary labels	Name, responsible party, origin and model	Complete before circulation
Civil cryptography	Decree 58/2016 as amended by Decrees 53/2018 and 32/2023	Government	Business and import controls for civil-cryptography products	Dedicated encryption function and licensing list	TLS/SRTP wording alone is insufficient
Used IT goods	Circular 26/2025/TT-BKHCN and related list/mechanism	MOST; effective 31 October 2025	Prohibited used-IT goods and exception handling	HS, condition, purpose and request dossier	Verify scope at the time of import

VIEW / DOWNLOAD OFFICIAL SOURCES

Businesses should re-check the official legal portal or issuing authority before applying the rules.

Circular 36/2026 Signed PDF Decree 37/2026 Circular 14/2026 MFN Tariff

CUSTOMS DOCUMENT CHECKLIST

Commercial documents

Commercial Invoice, Packing List and B/L or AWB.
Sales Contract/PO and C/O where origin or preference is required.
Catalogue, datasheet, user manual, model/serial list and original-label images.

Model-specific technical and specialist documents

Function diagram, SIP capability, Ethernet/PoE and codec list.
RF report/module data, band and EIRP table for Wi‑Fi/Bluetooth/DECT/cellular.
QCVN reports, conformity certificate/declaration and import quality inspection record where applicable.
Security architecture and civil-cryptography evidence where dedicated secure voice is present.
Adapter, battery, used-goods, sample or warranty evidence as applicable.

Document group	Required evidence	Use	Owner	Common error	Pre-ETA control
Commercial	Invoice, PL, Contract/PO, B/L/AWB	Declaration, value and quantity	Supplier/importer/forwarder	Generic description or wrong part number	Line-by-line model check
HS classification	Catalogue, manual, function/network diagram	HS and policy conclusion	Importer/compliance	Only a marketing brochure	Prepare a short classification memo
Radio	RF report, module data, EIRP/frequency table	TT36/QCVN review	Supplier/lab/compliance	Wrong hardware revision	Match model, module, antenna and firmware
DECT/cellular	QCVN reports, IMEI/bands and certificate	Certification and quality inspection	Importer/certification body	Missing market variant mapping	Review every regional variant
Cryptography	Security architecture and license if required	Civil-cryptography conclusion	Manufacturer/importer	Only “encrypted” wording	Separate protocol security from dedicated crypto
C/O	Correct form and underlying origin dossier	Origin/preference	Exporter	Invoice, description or HS mismatch	Pre-check before issuance
Label	Original label and Vietnamese artwork	Inspection and circulation	Importer/brand owner	Missing origin or responsible party	Approve before ETA
Adapter/accessories	Specifications and commercial BOM	Set description and accessory policy	Supplier/importer	Included on invoice but separate on PL	Freeze commercial BOM
Used/sample/warranty	Condition and purpose documents	Foreign-trade policy	Importer	Refurbished status discovered at arrival	Lock status in PO/contract

100% consistency rule: product name, brand, model, part number, quantity, origin, hardware revision, radio bands and EIRP must align across commercial documents, labels, reports, certificates and the customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision	Question	Evidence	Consequence	Recommended action
Product identity	Telephone, DECT set, gateway or conferencing device?	Catalogue, manual and function diagram	HS consultation or physical inspection	Document the principal function
HS	Does 8517.18.00 genuinely apply?	Classification analysis and port/function details	Reclassification and additional policy	Review alternatives before PO
Radio	Which modules, bands and maximum EIRP?	RF report and module/antenna data	Additional test, certification or inspection	Obtain a model-specific RF table
DECT	Does the base/handset match the TT36 DECT description?	Topology, frequency and QCVN report	Missing high-risk dossier	Complete procedures before ETA
Cryptography	Standard TLS/SRTP or dedicated secure voice?	Security architecture and key management	Missing license or unnecessary filing	Issue a written conclusion before contract
Model consistency	Same model and hardware across invoice, label and report?	Complete model dossier	Report/certificate rejection	Use formal manufacturer mapping
Taxes/C/O	What rates apply on declaration date?	Tariff, VAT decree and C/O	Tax error or lost preference	Recheck immediately before filing
Condition	New, used or refurbished?	Contract and serial-label photos	Prohibited-goods risk	Do not ship before conclusion
Labeling	Are original and Vietnamese labels complete?	Artwork and actual photos	Rectification and post-clearance risk	Approve before ETA

PRACTICAL END-TO-END PROCESS

Review before PO and ETA

Collect catalogue, datasheet, manual, label images, network diagram, radio module list, EIRP, goods condition and accessory BOM.

Lock HS, taxes and C/O

Compare 8517.18.00 with DECT, gateway, cellular and conferencing alternatives; verify duty, 8%/10% VAT and the actual value of a C/O.

Build a model-specific policy matrix

Separate wired-only, Wi‑Fi/Bluetooth, DECT, cellular, video and secure-voice models; distinguish import-stage and circulation-stage duties.

Complete specialist procedures when triggered

Arrange QCVN testing, conformity certification/declaration, import quality inspection or civil-cryptography licensing according to the documented conclusion.

Freeze the document set

Align Invoice, PL, B/L/AWB, catalogue, model list, C/O, label, reports and certificates. Do not accept suffix or hardware-revision differences without formal mapping.

Lodge the declaration and manage channels

Green, Yellow and Red channels respectively involve system clearance, document review, and document plus physical inspection. Keep HS and radio memos ready.

Clear, deliver and complete circulation duties

Pay taxes, collect goods, apply Vietnamese labels and complete conformity marking/declaration where applicable.

Close the post-clearance file

Archive customs, valuation, classification, specialist results, licenses, actual-label photos and model mapping; track future hardware/firmware changes.

PRE-ETA RISK CHECKLIST

Risk	Impact	Prevention	Evidence
Only “IP Phone” in documents	Wrong HS/policy	Describe SIP, Ethernet, radio and principal function	Catalogue, manual and invoice draft
Optional Wi‑Fi/Bluetooth module not disclosed	Missing radio dossier	Match SKU, BOM and hardware revision	BOM, module list and RF report
No model-specific EIRP	Cannot prove the policy threshold	Require report with antenna gain and mapping	RF report and module data
IP-DECT confused with Wi‑Fi phone	Missed DECT quality inspection	Review base/handset topology and frequency	Catalogue and QCVN report
Certificate from a similar model	Evidence rejected	Obtain formal manufacturer mapping	Certificate, report and label
“Military-grade encryption” without architecture	Unreviewed civil cryptography risk	Obtain security design before contract	Encryption declaration and key management
Refurbished goods declared as new	Foreign-trade violation risk	Brand-new clause and serial photos	Contract and condition statement
Specialist work starts after arrival	Storage/DEM/DET and delay	Build timeline before ETA	Pre-alert and application
VAT not rechecked	Incorrect tax declaration	Review Decree 174 and exclusions near filing	Current tariff/VAT rules
Incomplete label	Rectification and post-clearance exposure	Approve original and Vietnamese labels before ETA	Artwork and photos

LABELING AND MARKET CIRCULATION

Imported IP phones require an original label and, within the applicable scope, a Vietnamese supplementary label before circulation. Verify the product name/model, responsible organization, origin, identifying specifications and required safety/conformity details. Do not cover model, serial, MAC address or conformity information on the original label.

FREQUENTLY ASKED QUESTIONS

Does an IP phone require an import license?

There is no single answer for every model. A wired Ethernet/PoE phone generally follows ordinary customs, while DECT, cellular, high-power Wi‑Fi or dedicated secure voice may trigger additional procedures.

Does Wi‑Fi/Bluetooth automatically require conformity procedures?

No. Review frequency, EIRP, HS, product description and the integrated-product rules under Circular 36/2026.

Is below 60 mW a complete exemption?

No. It is an exclusion criterion for certain short-range radio items, not a blanket exemption from all QCVNs or all IP-phone controls.

Is IP-DECT different from a Wi‑Fi IP phone?

Yes. A DECT base-and-handset set has a specific description in Circular 36 and may require certification, declaration and import quality inspection.

Do TLS and SRTP make the device a civil-cryptography product?

Not automatically. Standard protocol security must be distinguished from dedicated secure-voice and key-management functions.

Can HS 8517.18.00 be used for every IP phone?

No. It is a reference for other telephone sets whose principal function is telephony. DECT, gateways, cellular and conferencing products require separate analysis.

What are the duty and VAT?

Reference MFN duty for HS 8517.18.00 is 0%. VAT may be 8% if eligible for the 2026 reduction; otherwise 10%. Confirm on the filing date.

Is a C/O needed when duty is already 0%?

Not necessarily for tax. It may still be needed for origin assurance, projects, tenders or internal compliance.

Are samples or warranty replacements exempt?

Not automatically. Purpose may affect the mechanism, but HS, model, condition and specialist policy must still be established.

Can refurbished IP phones be imported?

This is a high-risk scenario. Check the prohibited used-IT list and exception mechanism before purchase or shipment.

What if the invoice model suffix differs from the RF report?

Obtain formal manufacturer mapping proving identical hardware, module, firmware and certification scope.

Must an included adapter be declared separately?

The commercial set must be described clearly. Separate classification depends on packing, transaction and actual configuration; independently imported adapters require their own review.

SOLUTIONS FROM TGIMEX

This guide maps HS, taxes, evidence and specialist-policy triggers for IP phones. For an actual shipment, TGIMEX reviews the exact catalogue, datasheet, model, radio modules, EIRP, security functions, documents, origin and import purpose.

Pre-ETA legal review

HS, Circular 36, QCVNs, DECT, Wi‑Fi/Bluetooth, cryptography, VAT, C/O, labels and used-goods policy.

Compliance control

Invoice, PL, B/L/AWB, catalogue, RF reports, certificates, labels and model mapping.

E2E coordination

International transport, specialist procedures, customs clearance, delivery and post-clearance filing.

For DECT, wireless, cellular or security-sensitive models, do not wait until arrival to review the dossier. A small model, module or EIRP mismatch can lead to additional evidence requests, clearance delay and unplanned storage cost.

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

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