Importing a tank in the standard mechanical machinery group requires technical identification: standard storage tank, pressure vessel, gas tank, heated/chilled tank or motorized/agitator-integrated tank. If the goods are described generically or misclassified between 7309, 7310, 7311 or Chapter 84, the shipment may face document requests, customs channel escalation, C/O denial and DEM/DET cost. This article provides an E2E map for pre-ETA review.

Core HS7309 / 7310 by capacity

Reference dutyMFN 5% for 7309; VAT 10%

ScopeStandard tanks not under separate control

QUICK FACT TABLE

Item	Fast review point	Operational note
Product scope	Standard mechanical tank: industrial storage tank/vessel/container, non-pressure, not for compressed/liefied gas, and not fitted with mechanical or thermal equipment.	Applies only to tanks not falling under a separate controlled category; review catalogue, datasheet, drawings and actual use.
Core HS review	Iron/steel tank over 300 litres: 7309.00.11 or 7309.00.19. Tanks not exceeding 300 litres may fall under 7310.	Do not use 7309 if the item includes motor, agitator, heating/cooling or a control unit forming a functional machine.
Duties	For 7309.00.11/7309.00.19: MFN 5%, ordinary duty 7.5%, VAT normally 10%, and FTA may be 0% with valid C/O.	Check tariff and C/O at declaration date.
Specialized policy	For a new, standard, non-pressure and non-integrated tank, the key issues are HS, tax, C/O, nameplate and technical dossier.	Do not conclude no permit before reviewing pressure, material, capacity, function, new/used status and accessories.
Main risk	Confusion between normal storage tanks, pressure vessels, gas containers, heated/cooled tanks and integrated mixing tanks.	A single technical parameter can shift the shipment to another policy route.

Legal note

This article only covers standard mechanical tanks. Pressure vessels, gas tanks, LPG tanks, boilers, chilled/heated tanks, tanks with agitator/motor or used equipment must be reviewed under the applicable separate policy.

SCOPE OF APPLICATION

This article applies to imported tank/vessel used in factories, production workshops, technical warehouses or auxiliary lines, where the tank only stores materials and does not perform an independent mechanical, thermal, pressure or processing function.

Applies to new steel/stainless steel/aluminium tanks, non-pressure and not used for compressed or liquefied gas.
Does not automatically apply to pressure vessels, gas tanks, LPG tanks, jacketed heated/chilled tanks, mixing tanks, dosing tanks with motors/sensors/PLC.
Used, refurbished, dismantled-line or project cargo may trigger additional review.

Scope warning

Review catalogue, datasheet, drawings, model, nameplate, material, design pressure, capacity, import purpose and actual condition.

CLASSIFICATION & TECHNICAL IDENTIFICATION

The core question is whether the product is merely a fixed container for materials or a machine/equipment with its own function. The technical dossier must clarify capacity, material, design pressure, lining/insulation and whether any mechanical or thermal equipment is fitted.

Material & capacity

Identify carbon steel, stainless steel, aluminium or other material; capacity above/below 300 litres directly affects HS.

Technical structure

Check cover, legs, valves, flanges, lining, insulation, manhole, CIP port, ladder and accessories.

Operating status

Confirm whether the tank is pressure-bearing, heated/cooled, equipped with motor/agitator or only static storage.

Nameplate/model

Cross-check model, serial, year, capacity, design pressure, material, manufacturer and origin.

Intended use

Water, chemicals, raw materials, cosmetics, food, pharmaceuticals or gas may lead to different review routes.

New/used status

Used or refurbished items must be separated for used machinery/equipment or dismantled-line review.

TECHNICAL IDENTIFICATION CRITERIA

Criterion	Document to check	Risk if misdeclared	Suggested goods description
Design capacity	Catalogue, datasheet, GA drawing, packing list	Wrong split between 7309 and 7310.	“Stainless steel storage tank, capacity … litres, non-pressure, not fitted with mechanical/thermal equipment, brand new”.
Design pressure	Nameplate, pressure design sheet, test certificate	May trigger pressure-vessel safety inspection.	State “non-pressure/atmospheric tank” only if technically supported.
Motor/agitator/heating	BOM, P&ID, photos, catalogue	May shift to mixer/agitator/heat-exchange equipment or Chapter 84.	Separate tank, agitator, heating jacket and control panel if declared as separate line items.
Contact material	Material certificate, stainless grade, material COA	Material mismatch affects acceptance and possibly HS.	State SUS304/SUS316 or actual material when supported.
Goods condition	Invoice, packing list, photos, year of manufacture	Used goods declared as new may be queried.	Declare “brand new 100%” only when documents and goods match.

HS CODE – DUTY – C/O

HS is determined by material, capacity, storage function, construction and whether mechanical/thermal equipment is fitted. For iron/steel tanks over 300 litres, the first HS group to review is usually 7309.

Reference HS	Description / condition	MFN	Ordinary duty	VAT	FTA/C/O	Documents to check
7309.00.11	Iron/steel tank over 300 litres, lined or insulated, not fitted with mechanical/thermal equipment.	5%	7.5%	10%	May be 0% with valid C/O.	Catalogue, drawing, capacity, material, lining/insulation.
7309.00.19	Other iron/steel tank over 300 litres under 7309.	5%	7.5%	10%	May be 0% with valid C/O.	Catalogue, datasheet, nameplate, photos, packing list.
7310.10.99	Iron/steel container not exceeding 300 litres, capacity from 50 litres, other.	12%	18%	Usually 10%	May be 0% if FTA/C/O conditions are met.	Actual capacity, function, material and packaging.
7611.00.00	Aluminium tank over 300 litres, not fitted with mechanical/thermal equipment.	5%	7.5%	10%	May be 0% with valid C/O.	Material certificate, catalogue and capacity.
7311 / Chapter 84	Compressed/liquefied gas container, pressure vessel, heated/cooled tank, motor/agitator or control equipment.	Do not use 7309 rate.	Do not use 7309 rate.	Review actual HS.	Review actual HS and C/O.	P&ID, pressure certificate, motor/heating/cooling specs.

Duty reading

Ordinary duty is operationally shown as 150% of MFN where the product is not separately listed and does not qualify for MFN/FTA. VAT is shown as 10% for this product group to avoid misapplying VAT reduction without checking the exclusion appendices.

APPLICABLE SPECIALIZED POLICY

SPECIALIZED POLICY MATRIX

Goods situation	Possible policy	Documents to check	Authority / portal if identifiable	Recommended timing	Risk note
New standard tank, non-pressure, no motor/thermal equipment	General customs procedure; HS, duty, C/O and nameplate review.	Invoice, PL, B/L/AWB, catalogue, datasheet, drawings, nameplate.	Customs / VNACCS/VCIS.	Before ETA.	Do not conclude no permit before full technical review.
Tank with design pressure or gas storage	May fall under occupational safety inspection: Decree 44/2016 and Circular 36/2019.	Pressure design, test certificate, nameplate.	Safety authority / designated inspection body.	Before contract or ETA.	Misdeclaring as normal tank may block clearance.
Tank with motor/agitator/heating/cooling	May classify as mixer/agitator/heat equipment or machinery.	BOM, P&ID, wiring, catalogue.	Customs; classification or inspection may be needed.	Before HS finalization.	Do not apply 7309 automatically.
Used or dismantled equipment	Review Decision 18 if it is machinery/equipment/line under Chapter 84/85; Chapter 73 still needs condition explanation.	Year, photos, inspection certificate if applicable.	Customs / inspection body.	Before ETD/ETA.	Used goods may trigger age and condition queries.
Food/cosmetic/pharma contact tank	Material and hygiene dossier may be required by the end-use industry.	Material certificate, surface finish, passivation, weld certificate.	Depends on end-use industry.	Before purchase.	Material mismatch may affect factory acceptance.
Project / FDI / EPE cargo	Tax, customs regime, origin and asset management review.	Contract, PO, project equipment list, C/O.	Local customs / project authority if applicable.	Before declaration.	Wrong customs regime affects settlement and post-clearance.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing authority	Effective timing	Role	Key points	Review note
Law	Customs Law 2014	National Assembly	Effective; check amendments	Basis for customs declaration and control.	Customs dossier and inspection.	Review by import regime.
Decree	Decree 08/2015/ND-CP and Decree 59/2018/ND-CP	Government	Check current validity	Customs procedure guidance.	Dossier, declaration, post-clearance.	Do not cite article without actual case.
Circular	Circular 38/2015/TT-BTC amended by Circular 39/2018/TT-BTC	Ministry of Finance	Applied to customs declaration practice	Dossier and declaration process.	Documents, value, channeling.	Basis for operational checklist.
Tariff	Decree 26/2023/ND-CP; Decree 108/2025/ND-CP	Government	15 Jul 2023 / 19 May 2025	MFN tariff basis.	Import tariff schedule.	Check at declaration date.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	15 Jul 2023	Ordinary duty rules.	150% of MFN principle.	Use when MFN/FTA not available.
Used machinery	Decision 18/2019/QD-TTg and amendments	Prime Minister	Decision 18 effective 15 Jun 2019	Used machinery/equipment/line control.	Primarily Chapter 84/85 machinery.	Chapter 73 tanks are not automatically covered, but integrated machinery may be.
Occupational safety	Decree 44/2016/ND-CP; Circular 36/2019/TT-BLDTBXH	Government; MOLISA	01 Jul 2016 / 01 Mar 2020	Strict safety equipment list.	Pressure vessel threshold > 0.7 bar.	Apply only where technical dossier triggers it.
Labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Check current validity	Imported goods label/nameplate.	Name, origin, specs, manufacturer.	Important for machinery and project cargo.

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Businesses can search legal documents by number on official legal portals or the issuing authority website. Businesses should cross-check the texts on official legal portals or the issuing authority website before application.

Decision 18/2019/QD-TTg Decree 26/2023/ND-CP Decree 44/2016/ND-CP Circular 36/2019

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List showing packages, dimensions, weight and capacity if available.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order where available.
Certificate of Origin – C/O if preferential duty is claimed.
Catalogue, datasheet, drawings, product photos, nameplate/model list/serial list if available.

Specialized dossiers if triggered

Used machinery inspection certificate only if Decision 18/2019/QD-TTg actually applies, mainly to used machinery/equipment/technology lines under Chapters 84/85; Chapter 73 metal tanks are not automatically covered.
Safety inspection dossier if the tank is a pressure vessel or strict-safety equipment.
Material certificate, pressure/hydro test certificate where required.
Nameplate/labeling dossier and technical translation for explanation.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required document	Used for which step	Typical preparer	Common error	Pre-ETA check
Commercial	Invoice, PL, Contract/PO	Declaration, value, quantity, weight	Importer/Supplier/Docs	Generic description, missing capacity/material/model.	Match invoice with catalogue, drawing and PL.
Transport	B/L or AWB, arrival notice, pre-alert	D/O, manifest, delivery planning	Forwarder/Carrier	Wrong consignee/packages/weight.	Check draft B/L and pre-alert before ETA.
Technical	Catalogue, datasheet, GA/P&ID drawing, nameplate	HS and policy explanation	Supplier/Engineering	No pressure/capacity/motor/thermal information.	Ask supplier to confirm non-pressure/no mechanical or thermal equipment.
C/O	Applicable C/O form	Preferential duty	Supplier/Exporter	Wrong description, HS, invoice number or route.	Review draft C/O before issuance.
Used goods if any	Year, photos, inspection certificate	Decision 18 or goods condition explanation	Importer/Supplier/Inspector	Used goods declared as new.	Confirm condition and serial before booking.
Safety if any	Pressure certificate, design pressure, test report	Pressure/gas vessel review	Supplier/HSE/Inspector	No pressure standard declared.	Check pressure threshold and gas storage function.

100% consistency rule

Goods name, quantity, model, serial, origin, capacity, material, design pressure and technical specifications must match across commercial documents, catalogue, nameplate, specialized dossier 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 7309, 7310, 7611, 7311 or Chapter 84?	Catalogue, drawing, material, capacity, function.	Customs query, classification review, duty adjustment.	Finalize technical nature before ETA.
Design pressure	Is it a pressure vessel?	Nameplate, pressure design, test certificate.	Safety inspection/technical query.	Get pressure confirmation before shipment.
Mechanical/thermal equipment	Motor, agitator, heating, cooling or PLC included?	BOM, P&ID, wiring, catalogue.	Wrong HS and policy.	Classify by main function if integrated.
New/used status	Any used/refurbished signs?	Photos, serial, manufacturing year, new certificate.	Inspection or policy query.	Check actual photos and nameplate before booking.
C/O	Is the C/O valid for preferential duty?	C/O, invoice, PL, B/L.	FTA duty denied.	Check form, origin criterion, description and route.
Nameplate	Does nameplate match documents?	Nameplate photo, catalogue, invoice.	Model/serial/origin query.	Request photos before ETD.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Finalize HS, tax, C/O, new/used status, pressure, capacity, material, accessories and policy.

Step 2: Lock documents and technical file

Lock invoice, PL, B/L/AWB, catalogue, datasheet, drawings and nameplate/model/serial list.

Step 3: Specialized policy review

Check whether it is pressure equipment, gas tank, used equipment, equipment with motor/heating/cooling or project cargo.

Step 4: Customs declaration

Declare HS, value, C/O and VAT; prepare explanation for Green/Yellow/Red channel.

Step 5: Clearance and delivery

Pick up goods, inspect packages, verify nameplate and hand over to engineering team.

Step 6: Post-clearance filing

Archive documents, technical dossier, nameplate photos, C/O, declaration and acceptance records.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic description “tank”	Insufficient HS basis and policy queries.	State material, capacity, pressure, motor/thermal condition, new/used status.	Invoice, catalogue, datasheet, nameplate.
Normal tank confused with pressure vessel	Safety inspection or held dossier.	Check design pressure and gas storage function.	Nameplate, pressure certificate, drawing.
Integrated equipment declared as empty tank	Wrong HS, duty and policy.	Separate accessories and determine main function.	BOM, P&ID, wiring, specs.
Used goods not disclosed	Explanation, inspection or rejection risk.	Confirm condition/year/photos/certificate.	Photos, year, serial, inspection certificate.
Incorrect C/O	Preferential duty denied.	Review draft C/O, route and origin criterion.	C/O, invoice, PL, B/L.
Oversize/heavy cargo not planned	Transport/lifting/storage cost.	Check dimensions, gross weight and lifting plan.	Packing list, drawing, lifting plan.

FAQ – FREQUENTLY ASKED QUESTIONS

Question	Short answer
Does tank import require a permit?	Do not conclude absolutely. For new, standard, non-pressure and non-integrated tanks, the focus is normally HS, duty, C/O and technical dossier; review actual documents.
Which HS code is common for stainless steel tanks over 300 litres?	Usually 7309: 7309.00.11 for lined/insulated or 7309.00.19 for other types, subject to construction.
Is VAT 8% or 10%?	This article uses 10% as the main review point because metal/machinery products may be excluded from VAT reduction.
Is a tank with agitator still a normal tank?	No automatic application. It may be a mixer/agitator or functional equipment.
Is a pressure vessel processed like a normal tank?	No. Pressure vessels/gas tanks require occupational safety and technical review.
Can C/O reduce duty?	Yes, possibly to 0%, if form, origin criterion and route are valid.
Are sample/project tanks handled like commercial imports?	Not automatically; review import purpose, customs regime, value and project documents.

IMPLEMENTATION SOLUTION FROM TGIMEX

This article provides a map of HS code, duty, technical dossier and policy review for standard mechanical tanks. In actual shipments, the business must still review catalogue, datasheet, drawings, nameplate, documents, origin, goods condition and import purpose.

TGIMEX supports E2E import planning: pre-ETA policy review, document check, international logistics coordination, customs declaration, clearance handling, inland delivery and post-clearance filing.

Pre-ETA review

HS, duty, C/O, VAT, used machinery policy, pressure, material, capacity and nameplate.

Compliance dossier control

Cross-check Invoice, PL, B/L/AWB, C/O, catalogue, datasheet, drawings and photos.

International logistics

Coordinate overseas agents, carriers/airlines, ETA, pre-alert and transport documents.

Customs declaration

Prepare customs dossier, handle channels and explain HS, value, C/O and policy.

Inland delivery

Plan truck, crane, lifting, oversize cargo and warehouse safety.

Post-clearance

Archive declaration, C/O, technical files, nameplate photos and acceptance records.

For shipments that may trigger specialized review, C/O or technical explanation, businesses should not wait until arrival to start dossier review. Any mismatch among Invoice, Packing List, catalogue, datasheet, C/O or nameplate may cause additional document requests, customs delay and unplanned cost.

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