Tiếng Việt
中文 (中国)
QUICK FACT
| Checkpoint | Review content | Operational note |
|---|---|---|
| Product scope | General mechanical processing machines: lathes, milling machines, drilling machines, grinding machines, cutting machines, presses, bending machines, punching machines, machining centers or similar machine tools | Apply only when the machine is not subject to a separate management list based on the actual technical dossier. |
| Reference HS codes | Headings 8456–8463 for machine tools; 8466 for parts/accessories when imported separately | Final HS must follow main function, material processed, processing method, CNC/NC control and machine configuration. |
| Reference MFN duty | May be 0% for certain mechanical processing machines under headings 84.54–84.63 that are not domestically produced; otherwise apply the duty rate of the exact HS line | Do not finalize duty without catalogue, model, function and 8-digit HS code. |
| Ordinary import duty | Usually calculated as 150% of the corresponding MFN rate | Use only as a risk scenario if MFN/FTA conditions are not met. |
| Import VAT | General rate: 10%; review possible 8% treatment during the VAT reduction period if the HS line is not excluded | Check the VAT Law, Decree 181/2025/ND-CP, Decree 174/2025/ND-CP and the actual HS code. |
| Specialized policy | New ordinary machines are generally processed at customs if they are not listed separately; used machines must be reviewed under Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg | Do not state “no license required” until model, function, condition and accessories are reviewed. |
| Goods labeling | Original label and Vietnamese supplementary label may be required when the goods are circulated in Vietnam | Check model, serial number, origin, year of manufacture, manufacturer and key specifications. |
Legal note
This article applies only to general mechanical processing machines not subject to a separate management list. If the machine has high-power laser, lifting mechanism, pressure vessel, special hydraulic unit, industrial robot, strict occupational-safety requirement, printing function, medical use, radiation source, wireless module, battery, encryption function or used/refurbished condition, the relevant specialized policy must be reviewed. Review against the actual catalogue, datasheet, model and import purpose.
SCOPE OF APPLICATION
Applies to
- New machines used for cutting, turning, milling, drilling, grinding, pressing, bending, punching or forming metal or hard materials.
- Machine tools used in factories, workshops, machining centers, mold-making or maintenance facilities.
- Standalone machines not imported as a complete production line and not accompanied by separately regulated equipment.
Does not automatically apply to
- Used, refurbished or remanufactured machinery.
- Machinery subject to strict occupational safety requirements.
- Printing machines, medical equipment, radiation equipment, special laser equipment, robots, pressure vessels or lifting systems.
- Complete production lines, project machinery or machines exceeding ordinary import criteria.
Similar trade names cannot be applied to one common policy conclusion. A CNC machine may differ from a manual machine, a high-speed spindle machine, a multi-axis rotary table machine or a machine integrated with a loading robot. Samples, warranty goods, EPE/FDI/factory imports, project cargo and temporary imports also require separate customs-type review.
CLASSIFICATION & TECHNICAL IDENTIFICATION
For mechanical processing machines, the commercial name is not sufficient for HS classification. The catalogue/datasheet must be reviewed to identify the principal function, processed material, processing mechanism, CNC/NC control level, accessories and goods condition.
TECHNICAL IDENTIFICATION CRITERIA
| Criteria to check | Documents to compare | Risk if wrongly described | Suggested description on documents/declaration |
|---|---|---|---|
| Principal function | Catalogue, datasheet, manual, machine photos, operation video if available | Wrong HS heading between lathe, milling, grinding, cutting, press or other machine tool | Metal [lathe/milling/drilling/grinding/cutting/bending/press] machine, model…, power…, brand new. |
| Processed material | Datasheet, spindle/tooling specifications, fixtures | Confusion between machines for metal and machines for wood, plastic, stone or other materials | State “for metalworking” or the main designed material. |
| Control technology | CNC/NC specifications, controller, number of axes, software | Wrong subheading between numerically controlled and non-numerically controlled machines | State CNC/NC/manual and number of axes where decisive. |
| Goods condition | Invoice, contract, serial photos, year of manufacture, inspection certificate if used | Used machine declared as new may be held and reviewed under Decision 18 | State “brand new” or “used, year…, standard…” accurately. |
| Accessories | Packing list, model list, tool holders, motor, electric cabinet, cooling unit | Accessories may require separate HS or policy if imported separately | Separate accessories accompanying the machine from independently imported parts. |
| Special functions | Laser, pressure, lifting, robot, radiation, pneumatic/hydraulic data | May trigger specialized management or occupational-safety review | Describe functions truthfully and review policy before ETA. |
Classification warning
Generic descriptions such as “machinery”, “mechanical machine”, “CNC machine” or “metal processing machine” may lead to HS misclassification, wrong specialized policy, wrong used-machinery treatment, labeling issues and catalogue requests under yellow/red channel.
HS CODE – DUTIES – C/O
The HS code for ordinary mechanical processing machinery should be determined by principal function, material processed, working principle, CNC/control configuration, accessories imported together, and new/used status. The most relevant headings are 8456–8463; 8465, 8466 and 8479 must be reviewed when the machine works other hard materials, parts/accessories are imported separately, or the machine has an individual function not covered by a more specific heading.
Duty finalisation principle
The rates below are operational references for pre-ETA tax review. They must be checked again against the current tariff schedule on the customs declaration date.
INDICATIVE HS CODE TABLE
| Indicative HS | When to consider | Key classification point | Documents to check |
|---|---|---|---|
| 8456 | Laser, plasma, water-jet, ultrasonic, EDM and similar material-working machines. | Do not confuse laser/plasma cutting with mechanical sawing, punching or pressing. | Catalogue, technology, power source, processed material, model. |
| 8457 | Machining centres, unit construction machines, multi-station transfer machines. | Confirm multi-operation machining capability and tool-changing system. | Datasheet, CNC controller, axes, tool magazine, table, operation flow. |
| 8458 | Lathes and turning centres for metal. | Separate CNC lathes, conventional lathes and turning centres. | Controller, spindle, chuck, bed length, catalogue, photos. |
| 8459 | Drilling, boring, milling, threading/tapping machines, excluding lathes. | If the machine performs multiple operations as a machining centre, review 8457 first. | Main function, spindle, tool list, table, controller. |
| 8460 | Grinding, honing, lapping, polishing and surface-finishing machines for metal. | Surface finishing is different from cutting or punching. | Grinding/polishing method, abrasive head, material, output finish. |
| 8461 | Planing, broaching, gear-cutting, sawing/cut-off and other metal-removing tools. | “Cutting machine” must be supported by actual cutting principle. | Blade/tool, cutting movement, material, photos/video. |
| 8462 | Forging, bending, folding, shearing, punching or pressing machines for metal. | Separate metal-working presses from plastic injection presses or general hydraulic equipment. | Press force, die type, hydraulic/mechanical structure, material processed. |
| 8463 | Other machine tools for working metal/carbides without removing material. | The non-material-removal process must be evidenced. | Process description, sample output, catalogue. |
| 8465 | Machines for wood, hard plastics, hard rubber and similar hard materials. | Not for metal-working machines. | Input material, processing technology, catalogue. |
| 8466 | Parts/accessories, fixtures, holders and work holders for machines of 8456–8465. | Separately imported parts do not automatically follow the HS code of the main machine. | BOM, packing list, photos, related machine model. |
| 8479 | Machines having individual functions, not specified elsewhere in Chapter 84. | Use only after excluding more specific headings. | Function description, working principle, production-line context. |
REFERENCE DUTY TABLE BY HS GROUP
| HS branch to check | Typical goods | Indicative MFN duty | Indicative ordinary duty | Import VAT | C/O / FTA note |
|---|---|---|---|---|---|
| 8456.11.00 / 8456.12 / 8456.40 / 8456.50 / 8456.90 | Laser, plasma, EDM, water-jet, ultrasonic machines. | 0%–5%; common laser-working machines may be 0%. | Usually around 5% or per 8-digit code. | 10%; check possible 8% if the VAT reduction policy applies. | If MFN is 0%, C/O may not reduce duty but remains useful for origin/project records. |
| 8457.10 / 8457.20 / 8457.30 | Machining centres and transfer machines. | Often 0%. | Indicatively 5% or per 8-digit code. | 10% or 8% if eligible. | Check FTA benefits by origin; benefit may be neutral if MFN is already 0%. |
| 8458 | Lathes and turning centres. | Often 0%. | Indicatively 5%. | 10%; review 8% policy where applicable. | C/O must match description, HS, model and serial number. |
| 8459 | Drilling, boring, milling, threading/tapping machines. | Often 0%; some sub-lines may differ. | Indicatively 5%. | 10%; review 8% policy where applicable. | Check whether the machine is actually a machining centre under 8457. |
| 8460 | Grinding, honing, polishing and finishing machines. | Often 0%. | Indicatively 5%. | 10%; review 8% policy where applicable. | Use precise description instead of generic “polishing machine”. |
| 8461 | Planing, broaching, gear-cutting, sawing/cut-off machines. | Often 0%. | Indicatively 5%. | 10%; review 8% policy where applicable. | Distinguish from 8456 laser/plasma and 8462 punching/pressing. |
| 8462.10 / 8462.21 / 8462.29 / 8462.41 / 8462.49 / 8462.91 / 8462.99 | Metal pressing, bending, shearing, punching machines. | 0%–2%; certain electric presses may be around 2%. | Usually around 3%–5%. | 10%; review 8% policy where applicable. | Many FTA routes may reduce duty to 0% with valid C/O. |
| 8463 | Other metal-working tools without material removal. | 0%–5%. | Usually around 5%–7.5%. | 10%; review 8% policy where applicable. | Evidence non-material-removal principle. |
| 8465 | Machines for wood/hard plastics/hard rubber. | 0%–5%. | Usually around 5%–7.5%. | 10%; review 8% policy where applicable. | Do not use for metal-working machinery. |
| 8466 | Parts, fixtures, holders imported separately. | 0%–5%. | Usually around 5%–7.5%. | 10%; review 8% policy where applicable. | Description must show use with a specific machine. |
| 8479.89 / 8479.90 | Individual-function machines or parts not elsewhere specified. | 0%–5% or another rate by exact line. | Per 8-digit code. | 10%; review 8% policy where applicable. | Use only after excluding 8456–8466. |
C/O risk
C/O rejection may increase not only import duty but also the VAT base. For high-value machinery, this can affect capital planning, project budget and delivery schedule.
SPECIALIZED MANAGEMENT POLICY
SPECIALIZED POLICY MATRIX
| Goods scenario | Possible applicable policy | Documents to check | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| New ordinary mechanical machine not listed separately | Standard customs procedure; review HS, duty, label and C/O | Invoice, Packing List, B/L/AWB, catalogue, datasheet, photos | Customs/VNACCS | Before ETA | Do not state “no license required” until model and accessories are reviewed. |
| Used/refurbished machinery | Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg on used machinery | Year of manufacture, serial, inspection certificate, technical standards | Customs and inspection body where applicable | Before purchase/booking | Wrong goods condition is the major risk in machinery imports. |
| Machine with pressure vessel, boiler, hoist, lift table or special hydraulic system | May fall under strict occupational-safety equipment list | Pressure/lifting specifications, certificates, inspection documents if any | Labour/specialized authority depending on equipment | Before ETA and before use | May not require import license but may require safety inspection before use. |
| Machine with laser, plasma, radiation source or special source equipment | May require additional safety/radiation/laser/electrical review | Power, wavelength, laser class, shielding and manual | Specialized authority according to actual function | Before contract signing | Do not treat as ordinary mechanical cutting machine. |
| Machine with electric cabinet, inverter, motor or controller | Review as part of the complete machine; separate import may require separate HS/policy | Packing list, BOM, wiring diagram, electrical datasheet | Customs/specialized authority if listed | Before declaration | Separate accessories may require separate classification. |
| Machine with Wi-Fi/Bluetooth/4G/5G or encryption module | May trigger ICT/telecom/civil cryptography/cybersecurity review if the module is separate or central to function | Module list, radio specification, encryption function, user manual | Telecom/cybersecurity/civil cryptography authority if applicable | Before ETA | Review based on actual dossier. |
| Imported for EPE/FDI/factory/project | Review customs type, import purpose, fixed asset treatment and incentives if any | Project documents, IRC/ERC, asset list, internal approval | Customs/investment authority if applicable | Before declaration | Wrong customs type may affect tax and post-clearance audit. |
SEPARATE CHECK TABLE FOR USED / REFURBISHED MACHINES
| Checkpoint | Question to verify | Required evidence | Risk if missing |
|---|---|---|---|
| Goods condition | Is the machine brand new, used, refurbished, reconditioned or demo goods? | Contract, invoice, nameplate photos and seller/manufacturer confirmation | A wrong condition declaration may change the entire import policy. |
| Manufacturing year / age | Does the manufacturing year satisfy Decision 18/2019/QD-TTg and its amendments? | Nameplate, catalogue, serial number and inspection certificate if applicable | Customs may request additional inspection or reject eligibility. |
| Production standard | Does the machine have an applicable production standard or technical conformity basis? | Manufacturer declaration/certificate, technical standard, test/inspection report if any | Weak explanation when customs asks for used-machine conditions. |
| Special scenario | Is it imported for project, warranty, replacement, asset transfer or EPE/FDI use? | Project documents, warranty agreement, asset transfer records, investment decision if any | Wrong customs regime or missing basis for tax treatment if applicable. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective date/timing if identifiable | Role in procedure | Key provisions/annexes to note | Review note |
|---|---|---|---|---|---|---|
| Customs law | Customs Law No. 54/2014/QH13; Law No. 90/2025/QH15 where relevant | National Assembly | As per each document | Core legal basis for customs declaration, inspection and supervision | Customs dossier, inspection and post-clearance provisions | Check validity at declaration date. |
| Customs decrees/circulars | Decree 08/2015/ND-CP, Decree 59/2018/ND-CP, Circular 38/2015/TT-BTC, Circular 39/2018/TT-BTC | Government/Ministry of Finance | As per each document | Customs dossier, valuation, declaration, amendment and channel inspection | Electronic customs dossier and document inspection | Review by customs type. |
| Foreign trade management | Decree 69/2018/ND-CP; Circular 12/2018/TT-BCT; Consolidated Document 24/VBHN-BCT (2026) | Government/MOIT | Decree 69 issued 15 May 2018; consolidated text issued 30 Mar 2026 | Determines prohibited goods, licensed imports and goods cleared by customs only | Article 4 of Decree 69 on export/import procedures | Ordinary machinery still requires annex and specialized-policy review. |
| Used machinery | Decision 18/2019/QD-TTg; Decision 28/2022/QD-TTg | Prime Minister | Decision 18 effective 15 Jun 2019; Decision 28 effective 1 Mar 2023 | Conditions for importing used machinery/equipment/technology lines | Age, standards, inspection certificate and special cases | Only applicable when the machine is not brand new. |
| Occupational safety | Circular 36/2019/TT-BLDTBXH | MOLISA | Issued 30 Dec 2019 | List of machinery/equipment/materials/substances subject to strict occupational safety requirements | Pressure and lifting equipment, boilers and similar items if included | Do not apply automatically; check configuration. |
| Product quality | Law on Product and Goods Quality No. 05/2007/QH12; Decree 132/2008/ND-CP; Decree 74/2018/ND-CP; Decree 154/2018/ND-CP | National Assembly/Government | As per each document | Basis for group-2 goods and quality inspection where listed | Sectoral group-2 lists | Apply only when the machine is listed. |
| Tariff | Decree 26/2023/ND-CP; Decree 108/2025/ND-CP and later amendments if any | Government | Decree 26 effective 15 Jul 2023; Decree 108 effective 19 May 2025 | Preferential import/export tariff and special duty policy | Headings 84.54–84.63 and exact HS line | Check tariff schedule at declaration date. |
| VAT | VAT Law 48/2024/QH15; Decree 181/2025/ND-CP; Decree 174/2025/ND-CP | National Assembly/Government | VAT Law effective 1 Jul 2025; Decree 174 effective 1 Jul 2025 | Determines 10% VAT or 2% VAT reduction if eligible | Exclusion annexes of Decree 174/2025/ND-CP | Do not assume 8%; confirm by HS and annex. |
| Labeling | Decree 43/2017/ND-CP; Decree 111/2021/ND-CP | Government | Decree 43 effective 1 Jun 2017; Decree 111 effective 15 Feb 2022 | Imported goods labeling and Vietnamese supplementary label | Goods name, model, origin, manufacturer and main specifications | Review label before delivery. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enter the document number on the Government legal document portal, Vietnam Customs portal or the issuing authority’s website. Enterprises should cross-check the original source before applying any provision.
CUSTOMS CLEARANCE DOCUMENT SET
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- Certificate of Origin if claiming FTA duty preference.
- Catalogue, datasheet, manual, machine photos, model list and serial list if available.
Specialized documents if applicable
- Inspection certificate for used machinery if subject to Decision 18/2019/QD-TTg.
- Occupational-safety documents if the machine is listed.
- Technical test report/certificate if requested by customs or specialized authority.
- Original label and Vietnamese supplementary label.
- Project/fixed-asset dossier for factory, EPE or FDI import.
OPERATIONAL DOCUMENT CHECKLIST
| Document group | Required document | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Value, quantity and terms | Exporter/Importer/Docs | Generic goods name, missing model/serial, wrong Incoterms | Compare with contract, catalogue and booking. |
| Transport | B/L or AWB, Arrival Notice, Pre-alert | Delivery order, declaration, ETA tracking | Forwarder/Carrier/Agent | Wrong consignee, wrong destination, missing OOG data | Check draft B/L/AWB and packing before ETD. |
| Technical | Catalogue, datasheet, manual, photos, model/serial list | HS, policy and channel explanation | Manufacturer/Importer/Engineering | Catalogue does not show principal function or condition | Request technical dossier before booking. |
| Used machinery if any | Year of manufacture, inspection certificate, production standard, refurbishment dossier | Decision 18 review and customs explanation | Importer/Supplier/Inspection body | Missing year or unsuitable certificate | Confirm used-machinery conditions before purchase. |
| C/O | Proper C/O form, invoice, B/L, direct transport evidence | FTA import duty preference | Exporter/Importer | Wrong HS, description or origin criterion | Check draft C/O before issuance. |
| Label | Original label, Vietnamese supplementary label | Market circulation and audit | Importer/Compliance | Missing origin, model, specifications or responsible entity | Review label under Decree 43/111 before ETA. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Supporting document | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | Is the machine under 8456, 8457, 8458, 8459, 8460, 8461, 8462, 8463 or another code? | Catalogue, datasheet, photos, manual | HS query, channel change, duty adjustment | Prepare HS classification explanation before ETA. |
| New or used condition | Do documents clearly show goods condition? | Contract, invoice, serial photos, year of manufacture, certificate if any | Decision 18 dossier may be required | Do not buy/book used machinery before policy review. |
| Separate management list | Does the machine include lifting, pressure, laser, robot, printing, medical, radiation or radio function? | Datasheet, BOM, manual, configuration photos | License/inspection/certificate may arise | Review each module and accessory. |
| C/O validity | Are form, origin criterion, HS, goods description and third-party invoice correct? | Draft C/O, B/L, invoice, packing list | FTA preference may be rejected | Check C/O before ETD. |
| Customs value | Are machine price, accessories, software, technical or installation fees separated properly? | Contract, invoice, payment, quotation | Valuation consultation or explanation may be requested | Separate goods and services clearly if applicable. |
| Label/model consistency | Do model/serial on machine, invoice, packing list and catalogue match? | Nameplate photo, packing list, catalogue | Physical inspection or document amendment | Request nameplate photos before shipment. |
PRACTICAL E2E PROCESS
Step 1: Pre-ETA review
Confirm HS code, new/used policy, duty, C/O, labeling, customs type and specialized-management triggers.
Step 2: Lock documents and technical dossier
Lock Invoice, Packing List, B/L/AWB, catalogue, datasheet, manual, model/serial list and nameplate photos.
Step 3: Prepare specialized documents if any
For used machinery, occupational-safety equipment or special modules, prepare certificates/technical documents before arrival.
Step 4: Lodge customs declaration
Green channel: conditional clearance by system. Yellow channel: document inspection. Red channel: document and physical inspection. Common questions: HS, condition, catalogue, C/O, value and specialized policy.
Step 5: Clearance, delivery and post-clearance file keeping
Release/deliver the machine, arrange supplementary label if needed and retain the shipment dossier for post-clearance audit.
RISK CHECKLIST BEFORE ETA
| Risk | Consequence | Pre-ETA control | Document to check |
|---|---|---|---|
| Generic goods description | HS/function query and clearance delay | Request catalogue, datasheet, machine photos and operation information | Catalogue, datasheet, manual, nameplate photo. |
| Unclear new/used condition | Decision 18 dossier may arise and cargo may be held | Confirm goods condition in contract and invoice | Contract, invoice, serial photos, year of manufacture. |
| Wrong HS among 8456–8463 | Wrong duty and compliance risk | Prepare function-based classification explanation | HS notes, catalogue and technical specifications. |
| Invalid C/O | FTA preference rejected | Check draft C/O before ETD | Draft C/O, invoice and B/L. |
| Label/model/serial mismatch | Physical inspection or document amendment | Request nameplate and packing mark photos | Label photos, Packing List and catalogue. |
| Unreviewed accessories/modules | Separate policy may arise for lifting, pressure, radio, laser or electrical modules | Review BOM and module specifications | BOM, wiring diagram and module datasheet. |
FAQ – COMMON QUESTIONS
1. Does an ordinary mechanical processing machine require an import license?
If it is new, not listed separately and has no special function, it is usually handled by customs procedures. The actual model, function, accessories and condition must still be reviewed.
2. Are used machines handled like new machines?
No. Used machines must be reviewed under Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg regarding age, standards and inspection certificate.
3. What is the HS code for a CNC machine?
There is no single HS code for “CNC machine”. It must be identified as a CNC lathe, milling machine, machining center, laser cutter, press or other machine.
4. Is C/O required?
C/O is not always mandatory for clearance, but it is critical if the importer claims special preferential import duty under an FTA.
5. Is Vietnamese labeling required?
Imported goods must satisfy Vietnam labeling rules when circulated. If the original label is insufficient in Vietnamese, a proper supplementary label should be prepared.
6. If the machine comes with electric cabinet, motor, tools or fixtures, should they be declared together?
It depends on the shipment set, packing, function and documents. Synchronized accessories may follow the machine, while separately imported parts may require separate classification.
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.
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