For imported conveyors, the compliance risk is not simply the word “conveyor”, but whether the product is correctly defined by material-handling function, conveyor type, automation level, new/used condition and accessories such as motors, inverters, electrical cabinets and sensors. Wrong HS classification, confusion with passenger conveyors, import of used machinery without inspection certificates, or model discrepancies among Invoice – Packing List – catalogue may lead to customs channel changes, additional documents, loss of C/O preference, DEM/DET, storage costs and delayed installation. This article provides an E2E map for pre-ETA review: HS Code, duty, C/O, machinery policy, technical dossier, labelling and customs decision points.

Quick Fact

Item	Quick review content
Product scope	Conveyors used for moving goods/materials in production lines, warehouses and factories, including belt conveyors, roller conveyors, chain conveyors, bucket conveyors, pneumatic conveyors or other continuous-action conveyors depending on actual structure.
Reference HS codes	8428.20.10/90 for pneumatic conveyors; 8428.32.10/90 for bucket type; 8428.33.10/90 for belt type; 8428.39.10/90 for other continuous-action conveyors; 8428.90.90 only when no more specific subheading fits.
Reference MFN duty	5% for 8428.20, 8428.32, 8428.33, 8428.39; 0% for 8428.90.90. Ordinary duty is usually referenced at 150% of MFN where no separate ordinary rate is prescribed.
VAT	Normally 10%; consider 8% during 01/07/2025–31/12/2026 only if the goods are eligible and not listed in exclusion appendices.
Specialized policy	New standard mechanical conveyors are generally reviewed for customs, labelling and tax. Used machinery, passenger conveyors, occupational-safety lifting equipment, integrated lines or complex electrical/control systems require separate review.
Category IDs	VI 2844 / EN 2870 / ZH 2872.

Legal note

This article applies only to standard mechanical conveyors not falling under a separate specialized management list. It does not automatically apply to escalators/passenger conveyors, lifts, cranes, lifting equipment subject to occupational safety, integrated lines, used machinery or specialized-function machines. Review by catalogue, datasheet, model, function, new/used condition and actual import purpose.

Scope of application

Applicable to

Belt, roller, chain and inclined conveyors for goods/material handling.
Brand-new equipment imported assembled or disassembled for factory/warehouse installation.
Standard mechanical conveyors, not personnel lifting equipment and not under a separate specialized management list.

Not automatically applicable to

Passenger conveyors, escalators, lifts or lifting equipment subject to occupational safety requirements.
Used machinery, integrated lines or machines requiring separate inspection/certification.
Conveyors integrated with weighing, metal detection, X-ray, robots or complex electrical/control systems requiring separate review.

Classification & goods identification

A generic “conveyor” description may lead to wrong HS, used-machinery policy, labelling and C/O. Separate conveyor type, drive structure, material-handling function, accessories and condition.

Criteria to check	Documents to compare	Risk if wrongly described	Suggested goods description
Conveyor type	Catalogue, datasheet, drawings, photos	Confusion between belt, roller, chain or pneumatic conveyors may cause HS errors.	Belt/roller/chain conveyor for material handling, model…, brand new.
Function	User manual, line layout, application description	Personnel transport/lifting functions may trigger different policies.	State “for goods/materials only, not for passenger use” where accurate.
Automation level	Electrical diagram, PLC/inverter list, I/O list	Robot/sensor/weighing/inspection integration may change description and policy.	Conveyor with motor/electrical cabinet/inverter; list accessories if imported together.
Condition	Invoice, packing, manufacturer statement, serial photos	Used machinery falls under Decision 18/2019/QĐ-TTg and may require inspection certificate.	State “brand new 100%” or “used” accurately; avoid ambiguity.

HS Code – Duty – C/O

Conveyors are generally reviewed under heading 8428 for lifting, handling, loading or unloading machinery. A single HS code must not be used for all conveyors; classification depends on whether the conveyor is pneumatic, bucket type, belt type, other continuous-action type, agricultural or industrial, and whether it carries people.

Reference HS code	Applicable condition	Risk if wrongly applied	Documents to compare
8428.20.10 / 8428.20.90	Pneumatic elevators and conveyors; agricultural type and other type.	Wrong for mechanical belt/roller/chain conveyors.	Catalogue, pneumatic conveying principle, drawings, application.
8428.32.10 / 8428.32.90	Bucket-type continuous-action conveyors; agricultural type and other type.	May be wrongly declared under 8428.33 or 8428.39 if bucket structure is not shown.	Bucket photos, datasheet, line layout, industry use.
8428.33.10 / 8428.33.90	Belt-type continuous-action conveyors; agricultural type and other type.	Wrong if actual structure is roller/chain or pneumatic.	Catalogue, belt photos, motor, frame, drawings, application.
8428.39.10 / 8428.39.90	Other continuous-action conveyors, not pneumatic, bucket or belt type.	Generic “conveyor” is insufficient to distinguish 8428.33 from 8428.39.	Structure photos, drawings, conveying principle, BOM.
8428.90.90	Other machinery under heading 8428 when no specific subheading fits.	Using this as a fallback without technical basis may be challenged.	Full technical dossier, function, photos, BOM.
8428.40.00 – exclusion	Escalators and moving walkways/passenger conveyors.	If the equipment carries people, this article must not be applied as a standard mechanical conveyor article.	Catalogue, load, speed, passenger/goods use.

Reference duty table by HS code

HS code	Description/condition	Ordinary duty	MFN duty	Reference VAT	C/O/FTA review
8428.20.10	Pneumatic conveyor, agricultural type	7.5%	5%	10%; consider 8% only if eligible	FTA may reduce to 0% if valid C/O is available.
8428.20.90	Pneumatic conveyor, other type	7.5%	5%	10%; consider 8% only if eligible	Check C/O form by exporting country.
8428.32.10	Bucket conveyor, agricultural type	7.5%	5%	10%; consider 8% only if eligible	C/O must match bucket-type description and HS code.
8428.32.90	Bucket conveyor, other type	7.5%	5%	10%; consider 8% only if eligible	Review origin rule under the relevant FTA.
8428.33.10	Belt-type conveyor, agricultural type	7.5%	5%	10%; consider 8% only if eligible	FTA may reduce to 0% if origin rules are met.
8428.33.90	Belt-type conveyor, other type	7.5%	5%	10%; consider 8% only if eligible	Check C/O form E/D/AK/AJ/VJ/EUR.1/UK/RCEP depending on origin.
8428.39.10	Other continuous-action conveyor, agricultural type	7.5%	5%	10%; consider 8% only if eligible	C/O must match goods description and HS code.
8428.39.90	Other continuous-action conveyor	7.5%	5%	10%; consider 8% only if eligible	Special preferential duty may apply if origin conditions are met.
8428.90.90	Other machinery under heading 8428	0% if covered by the ordinary-duty list or current rules	0%	10%; consider 8% only if eligible	Even with MFN 0%, C/O may still be required by contract/supply-chain terms.

Note: The unsuitable draft line has been removed, and no “PCB exclusion code” is used for standard mechanical conveyors. Duty rates are for planning only. At declaration stage, check the current tariff, actual description and C/O. Ordinary duty is governed by Decision 15/2023/QĐ-TTg; where no separate ordinary rate applies and no preferential/special preferential treatment is available, the ordinary rate is usually referenced at 150% of MFN.

Applicable specialized policy

Goods scenario	Possible policy	Documents to check	Authority/portal if identified	Recommended timing	Risk note
New standard mechanical conveyor	Customs clearance, duty/VAT and goods labelling.	Invoice, Packing List, B/L/AWB, catalogue, datasheet, photos, label.	Customs; customs portal/NSW where applicable.	Before ETA.	Do not conclude no specialized policy without model/function review.
Used conveyor	Decision 18/2019/QĐ-TTg, inspection certificate, equipment age and applicable standards.	Year of manufacture, serial, inspection certificate, technical standard, photos.	Inspection body; Customs.	Before loading.	Missing certificate may hold the shipment.
Passenger conveyor/escalator	May fall under passenger conveyor/escalator safety policies.	Catalogue, load, speed, passenger/goods purpose.	Specialized authority for occupational safety where applicable.	Before PO.	This article does not apply if passenger transport function exists.
Conveyor with motor/electrical cabinet/inverter	Review accessories HS, technical dossier and electrical/energy policy if imported separately.	BOM, wiring diagram, motor specs, packing breakdown.	Customs and specialized authority if accessories are regulated.	Before declaration.	Separate import of accessories may create different HS lines.

Legal documents to review

Document group	Document name/number	Issuing body	Effective date	Role	Key points	Review note
Tariff	Decree 26/2023/NĐ-CP	Government	Effective 15/07/2023	Basis for MFN duty under heading 84.28.	Appendix II; codes 8428.20, 8428.32, 8428.33, 8428.39, 8428.90.	Check amendments and tariff in force on the declaration date.
Decision	Decision 15/2023/QĐ-TTg	Prime Minister	Effective 15/07/2023	Rules on ordinary import duty rates.	Article 3 on ordinary duty; where no separate ordinary rate applies, the rate is generally 150% of MFN.	Use when preferential or special preferential duty is not available.
Decree	Decree 69/2018/NĐ-CP	Government	Issued 15/05/2018	General framework for import/export licensing and conditional goods.	Article 4 on licensing procedures where applicable.	Do not conclude no license without actual goods review.
Decision	Decision 18/2019/QĐ-TTg	Prime Minister	Effective 15/06/2019	Import of used machinery, equipment and technological lines.	Equipment age, dossier and inspection certificate requirements.	Mandatory review if the conveyor is not brand new.
Decree	Decree 43/2017/NĐ-CP and Decree 111/2021/NĐ-CP	Government	Effective 01/06/2017 and 15/02/2022	Imported goods labelling.	Goods name, origin, responsible entity and key specifications.	Review original and supplementary labels before circulation/installation.
Decree	Decree 174/2025/NĐ-CP	Government	Effective 01/07/2025	VAT reduction policy under Resolution 204/2025/QH15.	8% VAT if eligible and not excluded.	Machinery should be checked against exclusion appendices by HS code.

View / download original documents

Businesses may search documents by number on Government legal document portals or issuing authority websites. Always cross-check the effective version before application.

Decree 26/2023/NĐ-CP Decision 15/2023/QĐ-TTg Decree 69/2018/NĐ-CP Decision 18/2019/QĐ-TTg Decree 43/2017/NĐ-CP Tariff lookup

Customs clearance dossier

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order.
Certificate of Origin – C/O if preferential duty is claimed.
Catalogue, datasheet, product photos and original labels.

Specialized documents if applicable

Inspection certificate for used machinery, if applicable.
Goods label and supplementary label dossier.
Technical documents, BOM, electrical diagram and user manual.
Separate policy dossier if the conveyor carries people, lifts people, or accessories are imported separately.

Dossier group	Required documents	Used for	Typical preparer	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO, B/L/AWB	Customs declaration, value, quantity and delivery-term check	Seller, buyer, forwarder	Generic goods name; missing model, quantity or specification.	Match each line with catalogue, photos and packing.
Technical	Catalogue, datasheet, drawings, model list, BOM	HS classification and policy review	Manufacturer, importer	Insufficient information to distinguish belt, bucket, pneumatic or roller/chain type.	Request technical file before booking.
Used machinery	Year of manufacture, serial, manufacturer confirmation, inspection certificate if applicable	Decision 18/2019/QĐ-TTg review	Importer, inspection body, seller	Missing certificate or unclear equipment age.	Finalize before shipment loading.
C/O	Applicable C/O form: E, D, AK, AJ, VJ, EUR.1, UK, RCEP…	Preferential duty claim	Supplier, importer	Wrong HS, description, origin criterion or transport route.	Review draft C/O before issuance.
Labelling	Original label, supplementary label draft, origin, technical specification	Labelling compliance before circulation/installation	Importer, seller	Missing origin, responsible entity or technical specification.	Prepare supplementary label before arrival.

Dossier consistency rule: Goods name, quantity, model, serial number, origin and technical specifications must match across commercial documents, catalogue, label, specialized dossier and customs declaration.

Decision points that may hold the shipment

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
Is HS sufficiently supported?	8428.33, 8428.39 or 8428.90?	Catalogue, drawings, photos, function description	Wrong duty/C/O and HS consultation risk.	Finalize HS before ETA; avoid generic “conveyor”.
Is it used machinery?	Brand new 100% or used/refurbished?	Manufacturer statement, serial, photos, inspection certificate	Missing Decision 18 dossier may hold cargo.	Lock condition confirmation before PO/booking.
Any passenger/personnel lifting function?	Goods conveyor or passenger conveyor?	Catalogue, load, design standard	May trigger separate safety policy.	Exclude through technical description early.
Do separate parts change HS?	Motor/cabinet/inverter/belt imported separately or with machine?	Packing breakdown, BOM	Wrong lines, value and accessory policy.	Split declaration lines by packing and function.

Practical E2E process

Step 1 – Pre-ETA review

Finalize HS, function, new/used condition, duty, C/O, label, accessories and machinery policy.

Step 2 – Lock documents and technical file

Cross-check Invoice, Packing List, B/L/AWB, catalogue, datasheet, model, serial, BOM and packing breakdown.

Step 3 – Handle policy if triggered

If used, passenger/personnel lifting or separately imported accessories are involved, prepare specialized dossiers before arrival.

Step 4 – Customs declaration

Green: system-based clearance; Yellow: document check; Red: document and physical inspection.

Step 5 – Release and post-clearance

Deliver to warehouse/site, apply labels if needed, archive files and prepare post-clearance explanations.

Pre-ETA risk checklist

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic “conveyor” description	Insufficient basis for 8428.33/8428.39/8428.90.	Standardize description by type and function.	Catalogue, datasheet, photos.
Unclear new/used condition	Decision 18 dossier may be missing.	Request brand-new confirmation or inspection certificate.	Invoice, serial photos, certificate.
Separate electrical accessories	May trigger different HS/policy.	Review packing breakdown and BOM.	BOM, packing list, electrical specs.
Wrong C/O description/HS	Preferential duty denied.	Review draft C/O before issuance.	C/O, invoice, B/L/AWB.
Incomplete label	Additional label required before circulation/installation.	Prepare supplementary label before ETA.	Original label, label draft.

FAQ

1. Does imported conveyor require an import licence?

Do not make an absolute conclusion. For brand-new standard goods/material conveyors not separately regulated, the focus is usually HS, duty, labelling and technical dossier; used, passenger or safety equipment needs separate policy review.

2. What is the main HS for conveyors?

Usually 8428.33 for belt-type conveyors, 8428.39 for other continuous conveyors, and 8428.90 for other machinery under heading 8428. Catalogue and structure are required.

3. Is VAT 10% or 8%?

10% should be reviewed by default; 8% may apply during 01/07/2025–31/12/2026 if eligible and not excluded.

4. Can used conveyors be imported?

They may be imported if Decision 18/2019/QĐ-TTg conditions and inspection documents are satisfied; review equipment age and certificate before purchase.

5. Should motors/inverters be classified separately?

If imported as a synchronized set, they may be considered with the machine; if imported separately or as spare parts, separate HS may be required.

6. Can C/O reduce duty?

Possibly, depending on origin and FTA. C/O must match form, goods description, HS, origin criterion and direct transport.

Execution support from TGIMEX

This article provides a map of HS, duty, dossier and specialized policies for imported conveyors. For actual shipments, businesses should still review catalogue, datasheet, model, documents, origin and import purpose. Where used machinery, electrical accessories, C/O or labelling may be involved, dossier review should not wait until arrival.

Coordination capacity

Agent network in more than 60 countries.
WCA, WCA China Global, VLA, HNLA.
Sea, air, road/rail freight, warehousing and domestic delivery.

Support scope

Pre-ETA review: HS, machinery policy, C/O, duty, label, catalogue/datasheet/model.
Compliance dossier control: Invoice, Packing List, B/L/AWB, C/O, catalogue, label and technical dossier.
Customs declaration, channel handling and explanation of HS, value, origin and machinery policy.

TGIMEX supports an E2E import plan: pre-ETA policy review, document control, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance file archiving.

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