Importing Smart TV is not merely moving television receivers to a warehouse. If the importer applies the wrong HS Code, misses ICT conformity requirements, fails to review energy efficiency, uses non-compliant product labels or allows model discrepancies among invoice, packing list, catalogue and original label, the shipment may be channelled for inspection, additional documents may be requested, C/O preference may be lost and DEM/DET or storage costs may arise. This guide provides an E2E map for reviewing HS code, taxes, sectoral policy, customs documents and pre-ETA risks.

QUICK FACT

Item	Quick review content	Control point
Product	Smart TV – color television receiver with LCD/LED/OLED or other flat panel display, smart operating system/app platform, and possible Wi‑Fi, Bluetooth, DVB‑T2 or LAN connectivity.	Do not automatically apply this guide to set-top boxes, DVB boxes, IPTV boxes, separate Android TV boxes or computer monitors without television reception function.
Reference HS code	8528.72.92 for color LCD/LED/flat-panel television receivers; 8528.72.99 for other types.	Verify catalogue, datasheet, screen size, tuner, signal reception standard and actual import purpose.
Proposed taxes	Reference MFN: 35% for 8528.72.92/8528.72.99; ordinary duty needs separate risk planning; VAT safe scenario 10%, review possible 8% if eligible; FTA depends on valid C/O.	Do not use tax rates as final until the tariff in force on the declaration date is checked.
Sectoral policy	May fall under ICT Group 2 if it integrates DVB‑T2 digital terrestrial TV reception and/or radio modules; energy efficiency testing/energy labelling normally needs review.	Review QCVNs, test reports, conformity certification/declaration, energy dossier and product labelling before ETA.
Key dossier	Invoice, Packing List, B/L or AWB, C/O if any, catalogue, datasheet, label photos, model list, test reports, conformity dossier and energy dossier.	Product name, model, origin and technical specifications must match commercial documents, sectoral dossiers and customs declaration.

Legal note: This is an operational review framework for new Smart TVs. Review catalogue, datasheet, model and actual import purpose before applying it to a shipment.

SCOPE OF APPLICATION

This guide applies to Smart TV – a color television receiver with incorporated display, smart operating system or app platform, Internet connectivity and possible DVB‑T2 digital terrestrial television reception.

Applicable products

New LCD, LED, OLED, QLED or other flat-panel Smart TVs imported for trading, projects, factories or internal use.

Not automatically applicable to

Set-top boxes, DVB boxes, IPTV boxes, separate Android TV boxes, computer monitors, professional advertising displays, used/refurbished TVs or warranty returns.

Variants requiring separate review

Models with/without DVB‑T2, Wi‑Fi 2.4/5GHz, Bluetooth, LAN port, camera/microphone, DRM encryption, adapter/power supply, remote control or voice-control accessory.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Smart TV must be identified by its principal function as a television receiver with incorporated display, not only by commercial name. The technical file should show display technology, size, resolution, signal reception standard, wireless connectivity, operating system, accessories and goods condition.

Technical criterion	Documents to check	Risk if wrongly described	Suggested goods description
Display technology	Catalogue, datasheet, product photos and screen specifications.	May be misclassified as a computer monitor or professional display, leading to wrong HS and energy policy.	Smart television, LCD/LED/OLED flat panel, model…, screen size…, brand….
TV reception function	Tuner specification, DVB‑T2/DVB‑C/DVB‑S2 standard and user manual.	Missing iDTV/DVB‑T2 identification may result in missing conformity dossier.	Smart TV with integrated digital terrestrial television receiver DVB‑T2, if applicable.
Wireless connectivity	Wi‑Fi/Bluetooth module datasheet, RF report, frequency band and output power.	Radio/ICT conformity policy may be missed or wrongly applied.	Smart TV with Wi‑Fi/Bluetooth module, model…, frequency band….
Power supply and accessories	Labels, electrical safety certificates, power ratings and accessories.	Incorrect safety, labelling or market circulation requirements.	Voltage, power, remote/adapter/cable accessories if included.
Goods condition	Invoice, packing list, contract, actual photos and serial list.	Used/refurbished goods may trigger restrictions or special import conditions.	New 100%, unused, not refurbished; or state the actual condition accurately.

Warning: Generic descriptions such as “TV”, “LED TV” or “display” may cause wrong HS, wrong sectoral policy, wrong QCVN/TCVN where quality management applies, missing conformity dossier and incorrect product labelling.

HS CODE – DUTY – C/O

The HS code of a Smart TV should be determined by function, structure and operating principle. For a complete Smart TV with an incorporated display, the key heading to review is 8528.72 – color television receivers, other. Do not automatically apply set-top box, separate Android TV box or computer monitor classifications where the actual goods are complete television receivers.

Reference HS code	Application condition	Risk of wrong classification	Documents to compare
8528.72.92	LCD/LED/OLED/QLED or other flat-panel Smart TV with television reception function, possibly integrated with smart OS, Wi‑Fi/Bluetooth/LAN/DVB‑T2.	Wrong HS may lead to wrong MFN/FTA duty, wrong energy labelling policy, wrong ICT/conformity dossier or customs classification enquiry.	Catalogue, datasheet, front/back photos, tuner specification, screen size, display technology, model list and user manual.
8528.72.99	Other color television receivers not falling under LCD/LED/OLED/flat-panel types or requiring separate technical classification.	C/O may be rejected, duty may be reassessed or technical explanation may be requested where the description does not match the actual goods.	Display specification, display technology, operating principle and manufacturer technical file.
Do not use 8528.71.xx	8528.71 is generally linked to reception apparatus not designed to incorporate a video display.	Confusing a complete Smart TV with a set-top box/separate Android TV box may change HS code, tariff treatment and sectoral policy.	Complete product photos, structure diagram, catalogue, import purpose and description on Invoice/Packing List.

PROPOSED TAX TABLE BY SCENARIO

Review scenario	Applicable HS	Proposed duty/tax rate for planning	Application condition	Control point before ETA
LCD/LED/OLED/QLED or other flat-panel Smart TV	8528.72.92	MFN import duty: 35%	Applies where the goods qualify for MFN treatment and no valid special preferential C/O is used or accepted.	Check the 8-digit HS code, goods description, exporting country and import duty schedule in force on the customs declaration date.
Other color television receiver	8528.72.99	MFN import duty: 35%	Applies to models not classified as LCD/LED/OLED/flat-panel types or requiring technical case-by-case classification.	Do not use this branch if the catalogue clearly shows LCD/LED/OLED/flat-panel technology; align HS description with catalogue.
Ordinary import duty scenario	8528.72.92 / 8528.72.99	Risk planning rate: 52.5% where MFN/FTA treatment is not applicable and no separate line is found in the ordinary tariff appendix.	Applies where the goods do not qualify for MFN or special preferential duty under applicable law. This is a high-risk scenario, not the default rate for every shipment.	Review the exporting country/territory, preferential tax relationship, origin documents and Decision 15/2023/QD‑TTg before quotation finalization.
Special preferential duty under C/O	8528.72.92 / 8528.72.99	According to the relevant FTA tariff schedule; do not assume 0% before checking the exact FTA, year of effectiveness and HS code.	C/O form D, E, AK, AJ, VJ, VC, EUR.1/REX, CPTPP, RCEP or other origin proof may be considered depending on origin and trade lane.	Check C/O form, origin criterion, goods description, quantity, value, invoice number, B/L, transport route and HS code on C/O.
Import VAT	According to declared HS	Safe planning scenario: 10%. During 01 Jul 2025–31 Dec 2026, review possible 8% treatment if the goods are not excluded from the VAT reduction policy.	VAT treatment depends on the VAT rules in force on the declaration date and the actual goods/dossier.	Check Decree 174/2025/ND‑CP, exclusion appendices if any, goods description, HS code and tax/customs guidance at the import time.
Sectoral compliance costs affecting landed cost	Not a tax item	Not recorded as tax; budget for testing, conformity certification/declaration, energy efficiency dossier, energy label, supplementary label and storage if handled late.	Triggered where the model falls under ICT Group 2, has DVB‑T2/Wi‑Fi/Bluetooth or falls under energy efficiency/energy labelling management.	Close test report, sample requirement, conformity dossier, energy label dossier and supplementary label before ETA.

PRE-ETA TAX FINALIZATION CHECKLIST

Control point	Question to answer	Supporting documents	Risk if omitted
8-digit HS code	Is the model a complete Smart TV or only a separate receiver/separate monitor?	Catalogue, datasheet, photos, user manual and model list.	Wrong HS affects MFN/FTA duty and sectoral policy.
C/O and FTA	Is the C/O correct in form, exporting country, origin criterion and goods description?	C/O, invoice, packing list, B/L or AWB, contract and direct transport documents if needed.	Special preferential duty may be denied or origin verification may be requested.
VAT	Can the shipment apply any VAT reduction policy on the declaration date?	VAT regulations in force, exclusion appendices, goods description and HS code.	Wrong landed cost, amended declaration or tax difference handling.
Sectoral costs	Does the model have DVB‑T2, Wi‑Fi/Bluetooth, or power consumption subject to energy labelling?	Test report, conformity dossier, energy dossier, original label and technical documents.	Not a tax item, but may increase storage costs and extend clearance lead time.

C/O note: A C/O with wrong form, origin criterion, goods description, HS code or mismatch with invoice/B/L may lead to denial of special preferential duty. For Smart TVs, landed cost should not be closed only with “MFN 35%” where a C/O, VAT policy or sectoral compliance cost may affect the shipment.

APPLICABLE SECTORAL POLICY

Goods scenario	Possible policy	Dossier to check	Authority/portal if identifiable	Recommended timing	Risk note
New Smart TV with LCD/LED/OLED display	HS classification under 8528.72; tax, product label and technical dossier control.	Invoice, Packing List, catalogue, datasheet, original label and model list.	Customs branch where declaration is lodged.	Before finalizing documents and before ETA.	Do not use set-top box/Android TV box conclusions for complete Smart TVs.
Smart TV with DVB‑T2/iDTV	May be ICT Group 2; review conformity certification/declaration under applicable QCVNs.	Test reports, conformity certificate/declaration, QCVN 63:2020/BTTTT, QCVN 118:2018/BTTTT, QCVN 132:2022/BTTTT if in scope.	National single window/public service portal or relevant sectoral authority.	Prepare before ETA.	If the model has no DVB‑T2 but has OTT/IPTV/Wi‑Fi, check actual technical file.
With Wi‑Fi/Bluetooth/RF	Radio/ICT management; radio conformity dossier may be required.	RF test report, frequency band, output power, module certificate and datasheet.	ICT/telecommunications sectoral authority.	Before mass order or before ETA.	Wrong band/power may suspend conformity processing.
Energy efficiency/labelling scope	Energy efficiency testing and energy labelling for television receivers under MOIT list.	Energy test report, energy label, applicable TCVN 9536 version.	Ministry of Industry and Trade or relevant portal.	Before clearance/circulation as required.	Do not ignore energy labelling where HS and description fall in the list.
Used/refurbished/warranty goods	May trigger import restrictions, sectoral conditions or separate explanations.	Contract, photos, serial, year of manufacture, goods condition and inspection certificate if any.	Customs and sectoral authorities depending on case.	Before shipment.	Do not apply the new-goods process to used/refurbished goods.
Imported for EPE/FDI/factory/project	HS, tax, label and sectoral policy still need review; purpose may affect internal management or tax treatment.	Contract, PO, import purpose, project documents and transport documents.	Supervising customs office if applicable.	Before customs declaration.	Import purpose does not remove the need to prove technical nature.

LEGAL DOCUMENTS TO REVIEW

Legal group	Document/code	Issuing authority	Effective timing	Role in procedure	Articles/appendices to note	Review note
Foreign trade framework	Law on Foreign Trade Management 2017; Decree 69/2018/ND-CP	National Assembly; Government	Check validity at time of application	General import/export management, restricted/prohibited goods, licences and conditions.	Lists of prohibited/restricted goods and used-goods management principles.	Critical for refurbished, warranty, sample or used goods.
Tariff schedule	Decree 26/2023/ND-CP and amendments such as Decree 108/2025/ND-CP, Decree 199/2025/ND-CP if in force	Government	By customs declaration date	Determines MFN import duty by HS code.	Chapter 85, heading 8528.	Check the tariff in force on the declaration date.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Effective from 15 July 2023	Basis for ordinary import duty where applicable.	Ordinary duty list by HS code.	Do not use it as MFN tariff if MFN treatment is available.
VAT	Decree 174/2025/ND-CP and current VAT documents	Government	Effective from 1 July 2025 for the VAT reduction policy under Resolution 204/2025/QH15	Review 10% VAT and any exclusion from VAT reduction.	Appendices of goods/services excluded from reduction if any.	Television/electronic goods require careful exclusion-list review.
Product labelling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	Decree 43 effective 1 June 2017; Decree 111 effective 15 February 2022	Original label and Vietnamese supplementary label requirements.	Goods name, origin, responsible entity, basic specifications and warnings if any.	Check labels by model/serial before delivery to market.
ICT/telecom	Circular 29/2025/TT-BKHCN; QCVN 63:2020/BTTTT; QCVN 118:2018/BTTTT; QCVN 132:2022/BTTTT	Ministry of Science and Technology / sectoral authority	Circular 29/2025/TT-BKHCN effective from 31 December 2025	ICT/telecom unsafe goods list and technical regulations for digital TV receivers and safety/EMC if in scope.	Relevant appendices and QCVNs by model.	Review by actual model, DVB‑T2, Wi‑Fi/Bluetooth and QCVN scope.
Energy efficiency	Decision 1725/QD-BCT 2024; TCVN 9536:2012 or the version applied by authority	Ministry of Industry and Trade	Decision 1725/QD-BCT effective from 1 July 2024	Energy efficiency testing and energy labelling list for television receivers HS 8528.72.92/8528.72.99.	Appendix of energy-related goods.	Check the applicable TCVN version and implementation guidance.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should also check the Government legal document portal or the issuing authority’s website before application.

Search Government legal documents Search Ministry of Industry and Trade

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.

Packing List.

Bill of Lading/Air Waybill.

Sales Contract/Purchase Order if any.

Certificate of Origin – C/O if preferential duty is claimed.

Catalogue/Datasheet, product photos, original label, model list/serial list if required.

Sectoral dossiers if applicable

Quality inspection registration/conformity certification/declaration if in scope.

Test reports for DVB‑T2, Wi‑Fi/Bluetooth, EMC/electrical safety if applicable.

Energy efficiency dossier and energy label.

Product label/Vietnamese supplementary label dossier.

Technical file, user manual and function diagram.

Information security/civil cryptography dossiers if the model has separately regulated functions.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial documents	Commercial Invoice, Packing List, Sales Contract/PO, B/L or AWB.	Customs declaration, value, quantity and Incoterms.	Importer, seller, forwarder and docs team.	Generic description such as “TV” or model mismatch.	Check goods name, model, quantity, value, Incoterms and origin.
Origin documents	C/O if claiming preferential duty; consistent transport and invoice documents.	FTA duty treatment.	Seller, exporter and importer.	Wrong C/O form, origin criterion, HS or description.	Review C/O draft before issuance.
Technical file	Catalogue, datasheet, user manual, label photos and model/serial list.	HS classification, sectoral policy and customs explanation.	Manufacturer, importer and compliance team.	Missing tuner, Wi‑Fi/Bluetooth, size or power data.	Request complete datasheet before booking.
ICT conformity dossier	Test reports, conformity certificate/declaration and QCVN dossier where applicable.	Sectoral compliance.	Importer, testing/certification body and compliance team.	Test report not matching model or expired.	Check model, standard, lab and validity.
Energy/labelling dossier	Energy efficiency test report, energy label and declaration dossier if applicable.	Sectoral check/market circulation.	Importer, manufacturer and lab.	Confusing Smart TV with computer monitor; wrong TCVN.	Compare HS, TV description, size and TCVN.
Product labels	Original label, Vietnamese supplementary label, importer info, origin, model and electrical specifications.	Clearance/market circulation.	Importer, compliance and warehouse team.	Missing mandatory info or model mismatch.	Review label by each model/serial before release.

Consistency rule: Goods name, quantity, model, serial number, origin and technical specifications must match 100% across commercial documents, catalogue, labels, sectoral dossiers and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is it 8528.72.92 or 8528.72.99?	Catalogue, datasheet, photos, user manual.	Wrong duty, energy policy or reclassification.	Fix HS before booking; prepare technical explanation file.
DVB‑T2/iDTV	Does the model integrate digital terrestrial TV reception?	Tuner specs, QCVN/test report, manual.	Missing ICT conformity dossier.	Check signal reception functions and QCVNs before ETA.
Wi‑Fi/Bluetooth	Does it contain radio modules and what bands/power?	RF report, module datasheet.	Wrong radio policy or missing conformity.	Separate models with/without Wi‑Fi/Bluetooth in model list.
Energy	Does it fall under energy efficiency/labelling list?	HS, TV description, test report, TCVN.	Additional dossier request or circulation issue.	Prepare energy dossier and label before market release.
C/O	Is C/O eligible for FTA duty?	C/O, invoice, packing list, B/L, origin rule.	FTA duty rejected or reassessed.	Review C/O before declaration.
Goods condition	New, used, refurbished or warranty return?	Contract, invoice, photos, serial/year.	Import restriction or re-export risk.	Do not ship used/refurbished goods before legal review.

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Fix HS code, ICT policy, energy policy, product labelling, C/O and goods condition before arrival.

Step 2 – Lock documents and technical file

Compare Invoice, Packing List, B/L/AWB, catalogue, datasheet, model list, original label and test reports.

Step 3 – Prepare sectoral dossiers if any

Prepare ICT conformity, Wi‑Fi/Bluetooth/DVB‑T2 test reports, energy efficiency dossier and energy label.

Step 4 – Customs declaration

Green channel may clear subject to conditions; Yellow checks documents; Red checks documents and physical goods.

Step 5 – Clearance and post-clearance completion

Deliver goods, apply supplementary labels/conformity marks/energy labels where required, archive shipment file and prepare for post-clearance review.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic goods name “TV/LED TV”	Unclear HS and sectoral policy; catalogue queries.	Describe Smart TV, panel technology, model, size, tuner and Wi‑Fi/Bluetooth if any.	Invoice, Packing List, catalogue, datasheet.
Missing DVB‑T2/iDTV or Wi‑Fi/Bluetooth dossier	Conformity processing delay.	Close model list and test reports before ETA.	RF report, QCVN report, certificate/declaration.
No energy efficiency review	Missing market circulation dossier.	Review HS 8528.72.92/99 and energy list upon PO.	Decision 1725/QD-BCT, test report, energy label.
C/O description or HS mismatch	Loss of FTA preference and unplanned duty cost.	Review C/O draft before final issuance.	C/O, invoice, B/L, packing list, origin rules.
Model/serial mismatch	Document amendment, inspection or post-clearance query.	Freeze model/serial list before shipment.	Model list, serial list, label photos, packing list.
Refurbished goods declared as new	Used-goods policy violation or re-export risk.	Obtain written goods condition confirmation before booking.	Contract, invoice, packing photos, warranty status.

FAQ – COMMON BUSINESS QUESTIONS

Does Smart TV import require a licence?

Do not conclude absolutely. It depends on model, DVB‑T2, Wi‑Fi/Bluetooth, goods condition and actual import purpose.

Does Smart TV need quality inspection/conformity?

If DVB‑T2/iDTV, Wi‑Fi/Bluetooth or ICT Group 2 applies, conformity certification/declaration and QCVNs must be reviewed.

Does Smart TV need energy label?

Television receivers under HS 8528.72.92/8528.72.99 are listed for energy efficiency/labelling; check the actual model.

What VAT rate should be planned?

Use 10% as the conservative scenario; any VAT reduction must be checked against exclusion lists in force.

Can C/O reduce duty?

Yes, if valid and origin rules of the relevant FTA are satisfied. Wrong form, description or HS may remove preference.

Are samples or warranty goods treated the same as commercial goods?

Not automatically. Samples, warranty returns, project goods and EPE/FDI imports need case-specific review.

What if invoice model differs from catalogue?

Request document correction or technical confirmation before customs declaration.

Có liên quan

QUICK CONSULTATION

NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?

Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.

CALL NOW

HOTLINE 0963 856 664 / 0982 135 393

EMAIL info@tgimex.com

SUITABLE FOR International shipping · Customs procedures · Import licenses · B2B logistics

Set-top Box, DVB Box, IPTV Box, Android TV Box, Smart TV e

Guide to Smart TV Import Procedures into Vietnam

GUIDE TO SMART TV IMPORT PROCEDURES INTO VIETNAM

QUICK FACT

SCOPE OF APPLICATION

CLASSIFICATION & TECHNICAL IDENTIFICATION