Mixing machines may look like ordinary mechanical equipment, yet customs delays often arise when the description is too broad, the HS code is not substantiated, new and used machinery are not separated, or the technical documents do not clearly show the mixing/kneading/agitating function. This guide provides an E2E (End-to-End) map for importers to review HS code, duties, C/O, compliance policy, documents, customs decision points and pre-ETA risks.

ScopeGeneral mixing machines

Reference HS8479.82.10 / 8479.82.20

MFN reference0%

Key recordsCatalogue, datasheet, model

QUICK FACT

Item	Required review	Operational note
Product	Mixing machine for mixing, kneading or agitating materials.	Only for general mechanical machinery not subject to a separate regulatory regime.
Reference HS	8479.82.10 for electrically operated machines; 8479.82.20 for non-electrically operated machines.	Review function, structure, motor, accessories and production line context.
Import duty	MFN reference 0%; ordinary duty reference 5%.	Check the tariff in force at declaration date.
VAT	Base rate 10%; review 8% only if VAT reduction policy remains valid and the goods are not excluded.	Do not default to 8% without checking the exclusion list.
Compliance	New general mechanical machinery may follow normal customs procedures; used/refurbished equipment must be reviewed separately.	No absolute conclusion without checking the actual model and technical file.

Legal note: This article is limited to general mixing machines. Concrete mixers, mineral/bitumen mixers, food/pharma/cosmetics equipment, pressure tanks, complete production lines and used machinery must be reviewed based on actual technical documents.

SCOPE OF APPLICATION

This guide applies to single mixing machines whose principal function is mixing, kneading, agitating, homogenising or emulsifying materials. It does not automatically apply to specialised construction machines, food-processing equipment, hazardous chemical equipment, pressure equipment, complete production lines or used machinery.

Applicable

General mechanical mixing machines.
Kneading/agitating/homogenising machines under HS 8479.82 where appropriate.
New machinery used in factories, workshops or laboratories.

Not automatically applicable

Concrete or construction mixers.
Mineral, bitumen or hazardous chemical mixers.
Complete lines, used/refurbished machines and temporary import cases.

Separate review required

Tank, motor, inverter and control panel.
Equipment contacting food, pharmaceuticals or cosmetics.
Special safety, voltage or installation requirements.

Review must be based on catalogue, datasheet, model and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

The goods description should not merely state “mixer”. It should show the principal function, operating principle, condition, power source, main structure and usage. Accessories such as motors, inverters, tanks, control panels or feeding hoppers should be checked to determine whether they need separate declaration or policy review.

Criterion	Documents	Risk if incorrect	Suggested declaration wording
Main function	Catalogue, datasheet, manual	Misclassification into specialised equipment.	Mixing machine, model…, capacity…, new 100%.
Power source	Nameplate, electrical specifications	Confusion between 8479.82.10 and 8479.82.20.	Electrically/non-electrically operated mixing machine.
Contact material	Specification, technical drawing	Additional requirements if used for food/pharma/cosmetics.	Stainless steel/carbon steel mixing machine for…
Accessories	Packing list, photos, model list	Incorrect quantity/value or separate-line request.	Including motor, agitator, control panel and installation accessories.
Condition	Contract, invoice, photos	Used machinery policy may apply.	New 100%; if used, declare and prepare separate file.

HS CODE – DUTIES – C/O

The reference HS code must be determined by the principal function, mechanical structure, operating principle and condition. For general mixing machines, heading 8479.82 is the key reference group.

Reference HS	Conditions	Risk if misapplied	Documents to review
8479.82.10	Electrically operated mixing/kneading/agitating machinery not classified elsewhere.	Customs may require reclassification.	Catalogue, datasheet, nameplate, manual, invoice, packing list.
8479.82.20	Non-electrically operated machinery.	Incorrect subheading if power source is unclear.	Operating description, drawings, photos.
Other headings	Concrete mixers, food-processing machines, mineral mixers or machines with a different principal function.	Tax reassessment or post-clearance explanation.	Full technical file and actual use.

Tax item	Reference rate	Control point	Note
MFN import duty	0%	Check tariff at declaration date.	Subject to final customs classification.
Ordinary import duty	5% reference.	Used when preferential rates are not applicable.	Review effective tariff before applying.
Import VAT	Base 10%; review 8% only if eligible under valid VAT reduction rules.	Check exclusion appendices.	Do not apply 8% automatically.
Special preferential duty by C/O	May be 0% or preferential FTA rate if valid.	Check C/O form, origin criterion, description, HS and third-party invoice.	Incorrect C/O may be rejected.

APPLICABLE SPECIALISED POLICY

New general mechanical mixing machines often proceed under normal customs procedures, but this must be confirmed by actual model, technical characteristics and import purpose.

Scenario	Possible policy	Documents	Authority/portal	Timing	Risk note
New general machinery	Normal customs procedure; HS, tax and labelling review.	Catalogue, invoice, packing list, B/L/AWB.	Customs office.	Before ETA.	Still check if specialised policy applies.
Used/refurbished machine	Used machinery import policy.	Age, standards, inspection certificate if applicable.	Customs/inspection body.	Before purchase.	Do not treat as new machinery.
Food/pharma/cosmetics contact	Possible technical/safety review.	Material datasheet, drawing, CO/CQ.	Relevant authority depending on case.	Before contract.	Case-by-case review.
Machine with control panel/inverter	Accessory/separate declaration review.	Packing list, model list, wiring diagram.	Customs.	Before invoice issuance.	May require separate lines.
Complete production line	Review classification as main machine/line/components.	Layout, process flow, machine list.	Customs; advance ruling if needed.	Project preparation stage.	Do not apply single-machine logic to a full line.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuer	Effective timing	Role	Key points	Review note
Law	Customs Law 2014	National Assembly	Check current effect	Customs file and supervision.	Declaration, document check, physical inspection.	Apply by shipment scenario.
Decree	Decree 08/2015/ND-CP amended by Decree 59/2018/ND-CP	Government	Check current effect	Customs procedures.	Document file, customs channels, risk management.	Check amendments.
Circular	Circular 38/2015/TT-BTC amended by Circular 39/2018/TT-BTC	Ministry of Finance	Check current effect	Customs dossier guidance.	Declaration and supporting documents.	Check updates before filing.
Tariff	Decree 26/2023/ND-CP	Government	From 15 July 2023	Import/export preferential tariff.	Chapter 84, HS 8479.82.	Check at declaration date.
VAT	VAT law and valid VAT reduction regulations	NA/Government	By declaration date	Import VAT determination.	Exclusion appendices for reduced VAT.	No automatic reduction.
Used machinery	Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg	Prime Minister	15 Jun 2019 / 1 Mar 2023	Used machinery import rules.	Conditions, dossier and inspection.	Only when goods are not new.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should cross-check the documents on the legal document portal or the issuing authority’s website before application.

Decree 26/2023/ND-CP Decision 18/2019/QD-TTg Decision 28/2022/QD-TTg

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/PO if any.
C/O if claiming preferential duty.

Technical documents

Catalogue/datasheet.
User manual, drawing or layout.
Nameplate photos.
Model/serial list.
Capacity, voltage, material and accessories.

Specialised file if any

Used machinery file if not new.
Special permit/inspection file if applicable.
Labelling file.
Inspection certificate if requested.

Document group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Value, quantity, description	Buyer/Seller	Generic description, missing model.	Cross-check with catalogue and nameplate.
Transport	B/L or AWB, Arrival Notice	D/O, declaration and delivery	Forwarder/Carrier	Wrong package/weight/consignee.	Check pre-alert immediately.
Technical	Catalogue, datasheet, manual, nameplate photos	HS substantiation	Supplier/Importer	No clear mixing function.	Request English technical file before arrival.
Origin	C/O if applicable	Preferential duty	Exporter/Importer	Wrong HS, description or origin criterion.	Review draft C/O.
Used machinery	Age/standard/inspection records	Used equipment policy	Importer/Inspector	Purchase made before policy review.	Confirm condition before contract.

Control rule: Product name, quantity, model, serial, origin and technical parameters must match across commercial documents, catalogue, labels, specialised documents and customs declaration.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended action
HS code	Does the machine’s principal function fit HS 8479.82?	Catalogue, manual, photos	Reclassification request.	Prepare HS explanation before ETA.
Model/specs	Do invoice, catalogue and nameplate match?	Invoice, model list	Yellow/red channel and document supplement.	Lock the model list.
New or used	Is the machine new 100%?	Contract, invoice, photos	Wrong policy application.	State condition clearly.
Accessories	Do motor, inverter, control panel or tank require separate lines?	Packing list, layout	Wrong value or quantity.	Prepare detailed accessory list.
C/O	Is the C/O form and criterion valid?	C/O, invoice, B/L	Preferential duty denied.	Review draft C/O before issuance.

PRACTICAL E2E PROCEDURE

Step 1: Pre-ETA review

Confirm HS, policy, duty, C/O, labelling and specialised requirements.

Step 2: Lock documents

Finalise invoice, packing list, B/L/AWB, catalogue, datasheet and model/serial list.

Step 3: Specialised handling if any

Used machinery, complete lines or specialised machines need additional files before arrival.

Step 4: Customs declaration

Green: conditional clearance; Yellow: document check; Red: document and physical inspection.

Step 5: Clearance and delivery

Collect goods, deliver to warehouse, check labels if circulating and archive shipment files.

Step 6: Post-clearance file

Archive declaration, tax payment, C/O, transport records and technical file for audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Prevention	Documents
Generic description	HS review and extra documents.	State function, model, capacity and power source.	Invoice, packing list, catalogue.
Model mismatch	Suspected wrong declaration.	Lock model list.	Invoice, catalogue, nameplate.
Unclear condition	Used machinery policy risk.	Seller confirmation.	Contract, invoice, photos.
Unclear accessories	Wrong value/quantity.	Detailed packing list.	Packing list, layout.
Invalid C/O	Preferential duty denied.	Review draft C/O.	C/O, invoice, B/L.
VAT not reviewed	Wrong tax declaration.	Check current VAT regulations.	Tariff and VAT documents.

FAQ

Does a mixing machine require an import permit?

Do not conclude absolutely. New general mechanical equipment may follow normal customs procedures, but actual model, function and condition must be reviewed.

Is HS 8479.82 always applicable?

No. It is only a reference when the principal function fits mixing/kneading/agitating and no more specific heading applies.

Can used machines be imported like new machines?

No. Used/refurbished machines must be reviewed under used machinery import rules.

Can C/O reduce duty?

Yes, if it is valid under the relevant FTA and matches the declaration.

Is VAT 8% or 10%?

The base rate is 10%; 8% may apply only under valid reduction rules and if not excluded.

What if invoice and catalogue descriptions differ?

Align descriptions before declaration and clarify the main machine and accessories.

EXECUTION SUPPORT FROM TGIMEX

This guide provides the regulatory map, but actual shipments still require document-by-document review against catalogue, datasheet, model, origin and import purpose.

Execution capability

Agency network in 60+ countries.
Member of WCA, WCA China Global, VLA, HNLA.
Ocean, air, road/rail freight capability.

Support scope

Pre-ETA review: HS, policy, C/O, tax, labels, technical documents.
Compliance document control.
Customs declaration, channel handling and inland delivery.

Risk control

Cross-check invoice, packing list, B/L/AWB, C/O, catalogue and labels.
Support HS, valuation, origin and policy explanation.
Archive shipment files for post-clearance audit.

Enterprises should not wait until cargo arrival to review files. Minor discrepancies may trigger document supplement, clearance delay or unplanned storage costs.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE