Wrong HS classification for industrial agitators can lead to duty errors, catalogue explanations, channel escalation or additional documents before clearance. This article provides an E2E (End-to-End) map for businesses to review before shipment: HS code, duty, C/O, specialized policy, customs documents, clearance process and key risks to block before ETA (Estimated Time of Arrival). For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

Main HS8479.82.10

Reference MFN0%

Standard VAT10%

Category ID2870

QUICK FACTS

Item	Review direction	Points to close before ETA
Product	Industrial agitator/stirrer used for stirring or mixing liquids, powders, granules, slurry or semi-finished materials in production.	Catalogue, datasheet, machine photos, main function, contact material, motor, control panel and accessories.
Main reference HS	8479.82.10 if electrically operated; 8479.82.20 if not electrically operated.	Do not use these codes when the product is a dedicated food-processing machine, heating/cooling equipment, pressure tank or separately imported parts.
Import duty	Reference MFN for 8479.82.10/8479.82.20: 0%; reference ordinary import duty: 5% under Decision 15/2023/QD-TTg.	Verify the tariff at customs declaration date; rates may differ if classification changes to 8438, 8419, 8501, 8537 or 8479.90.
VAT	Standard VAT: 10%. A reduction to 8% must be reviewed if the goods are eligible and not excluded at the time of import.	Close VAT based on HS code, description and the VAT policy in force.
C/O	Special preferential C/O may apply under an FTA if origin criteria are met. If MFN is already 0%, import-duty saving may not arise.	Still verify C/O when required by contract, origin-control file or if HS code changes to a dutiable line.
Specialized policy	New standard mechanical agitators normally focus on customs documents, HS/tax and labelling, provided they are not pressure, thermal, refrigeration or separately regulated equipment.	Do not conclude “no permit” without reviewing catalogue, pressure/temperature, application, accessories and new/used status.

Legal note This article applies only to industrial agitators/stirrers in the general machinery group. It must not be automatically applied to conveyors, mixers, packaging machines, tanks or any machinery falling into a separately regulated category.

Illustration for Import procedures for industrial agitators / stirrers — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This article applies to imported industrial agitators/stirrers used in factories, manufacturing, industrial laboratories or production lines, where the principal function is stirring or mixing by shaft, impeller, motor, gearbox, support frame or basic control system.

Potentially covered

Tank agitators, vertical/horizontal shaft stirrers, top-mounted or frame-mounted agitators.
Agitators for chemicals, cosmetics, paint, adhesive, additives, technical liquids or production materials.
Electric, pneumatic or mechanical agitators imported new or for factory projects.
Agitators supplied with basic control cabinet, inverter, motor, impeller and synchronized accessories.

Not automatically covered

Dedicated food/beverage processing machinery classified elsewhere.
Heating, cooling, sterilizing or thermal-processing equipment where thermal function is principal.
Pressure vessels, boilers, refrigeration systems, pressure piping or equipment subject to safety inspection.
Motors, control panels, pumps, sensors and parts imported separately.

CLASSIFICATION & TECHNICAL IDENTIFICATION

For an agitator, the risk is not the trade name but the principal function. A machine that looks like a stirrer may be classified differently if the catalogue shows heating, homogenizing, grinding, filling, food processing, hazardous-area operation or integration into a complete production line.

Checkpoint	Documents to compare	Risk if misdescribed	Suggested description on documents/declaration
Main function	Catalogue, datasheet, manual, operation photos	Confusion between 8479.82 agitator, 8438 food machinery or 8419 thermal equipment.	“Electrically operated industrial agitator, model…, used for stirring/mixing…, new 100%”.
Operating mechanism	Structure diagram, motor data, gearbox, speed, impeller type	Insufficient basis for customs explanation under yellow/red channel.	Specify shaft, impeller, motor, inverter and synchronized control panel.
Contact material	Material certificate, technical drawing, SUS304/SUS316/PTFE information	May trigger industry-specific operating requirements for food, cosmetics, pharmaceutical or chemical use.	“SUS316 contact parts, used in raw-material mixing tank…”.
Voltage/capacity	Nameplate, motor datasheet, wiring diagram	Confusion with separately imported motor or electrical equipment.	State power, voltage and frequency if shown on datasheet/nameplate.
New/used status	Invoice, contract, inspection certificate, photos, manufacturing year	Used machinery must be reviewed under used-machinery import rules.	State “new 100%” or “used, manufacturing year…, purpose…”.
Accessories	Packing list, model list, spare parts list	Motor, panel, impeller, sensor, inverter or tank may affect HS, value and quantity.	Separate main machine, synchronized accessories and spare parts.

HS CODE – DUTIES – C/O

The HS review must distinguish the complete machine, machinery with another principal function and separately imported parts/accessories.

Reference HS codes

Reference HS	Application condition	Risk of wrong classification	Documents to review
8479.82.10	Electrically operated machinery for mixing, kneading, grinding, screening, homogenising, emulsifying or stirring, with individual function not specified elsewhere.	Wrong if the actual product is food-processing machinery, thermal equipment or a machine with another principal function.	Catalogue, datasheet, photos, nameplate, operating principle.
8479.82.20	Similar stirring/mixing machinery not electrically operated.	May be wrong if supplied with motor/control cabinet.	Manual, power source, pneumatic/mechanical diagram, packing list.
8479.89.69	Other electrically operated machinery with individual function where 8479.82 is not appropriate.	Should not be used as a fallback without explanation.	Process description, catalogue, operating diagram.
8479.90.90	Parts of machines under heading 8479 imported separately.	Wrong if the item is a motor, control panel, bearing, gearbox, pump or component with its own heading.	Parts list, drawings, separated invoice lines.
8438.xx	Consider if designed for industrial food or beverage preparation/manufacture.	Using 8479 for dedicated food machinery may be challenged.	Industry catalogue, production process, output product.
8419.xx	Consider if principal function is heating, cooling, sterilizing, evaporation or heat exchange.	Wrong HS and potential specialized policy if pressure/thermal features exist.	Heating/cooling system, pressure, temperature and safety devices.

Reference duty table

Classification scenario	Reference MFN	Reference ordinary duty	VAT	Special preferential C/O	Operational note
8479.82.10 – electrically operated agitator	0%	5% under the ordinary import tariff	10%; review 8% reduction if eligible	Major FTAs may reach 0% if the C/O is valid; where MFN is already 0%, C/O mainly supports origin control and post-clearance records	Main scenario for standard industrial agitators.
8479.82.20 – non-electrical agitator	0%	0%	10%; review current VAT policy	Same principle as above	Power source must be proven.
8479.90.90 – parts	Check separately	Check separately	10% or current VAT rate	Applies to the actual HS and origin criteria	Do not classify loose parts as a complete machine.
8438.xx / 8419.xx / 8501 / 8537	Check actual HS	Check actual HS	10% or current VAT rate	C/O applies only when HS, description, origin and criteria match	Requires deeper review due to possible specialized policies.

C/O control point C/O must match description, HS level, origin criterion, quantity, weight, invoice and transport route. Even where HS 8479.82 has MFN 0%, retain C/O if HS may change or origin proof is required.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Possible policy	Documents to check	Authority/portal	Recommended timing	Risk note
New standard mechanical agitator	Customs documents, HS, customs value and import labelling.	Invoice, Packing List, B/L/AWB, catalogue, datasheet, original label.	Vietnam Customs, VNACCS/VCIS.	5–7 days before ETA.	No absolute “no permit” conclusion without technical review.
Used agitator	Used machinery import rules under Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg.	Manufacturing year, applicable standards, inspection certificate, technical file, purpose.	Customs and eligible inspection body.	Before order/shipment.	Non-compliance may lead to re-export or further inspection.
With pressure tank, heating/cooling jacket or steam system	Not treated as ordinary agitator; review pressure/thermal/refrigeration safety policies.	Drawings, design pressure, temperature, certificates, tank/jacket configuration.	Relevant specialized authority depending on equipment.	Before HS and contract finalization.	May fall into separate regulated category.
For food, cosmetics or pharmaceutical production	Customs focuses on HS/tax/labelling; GMP, hygiene or contact-material requirements may apply at operation/product stage.	Material certificate, CO/CQ, surface standard, intended use.	Sectoral authority depending on final product.	Before factory acceptance.	Do not confuse machine import procedure with product manufacturing compliance.
Separate motor, control panel, inverter or sensor	May be classified separately under 8501, 8537, 8504, 9032 etc.; energy efficiency/electrical standards may require review.	Separated invoice lines and individual datasheets.	Customs and specialized authority if listed.	Before declaration.	Do not group loose parts into the machine HS without basis.
EPE/FDI/factory project	Review declaration type, fixed asset treatment, exemption if any, and post-clearance management.	Investment certificate, machinery list, contract, use purpose.	Project/company-managing customs branch.	Before declaration.	Wrong declaration type may affect tax and post-clearance audit.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuer	Effective timing	Role	Key points	Review note
Law	Law on Customs 2014	National Assembly	Core customs legal framework	Declaration, inspection and customs supervision.	Review with actual dossier.	Check consolidated version if available.
Decree	Decree 08/2015/ND-CP and amendments	Government	Check effective status at import time	Detailed customs procedure and supervision.	Dossier, physical inspection and amendment rules.	Review with Circular 38/2015 and 39/2018.
Circular	Circular 39/2018/TT-BTC amending Circular 38/2015/TT-BTC	Ministry of Finance	Effective 05 Jun 2018	Customs procedure and tax administration.	Customs dossier, customs value and amendments.	Check later amendments if any.
Tariff	Decree 26/2023/ND-CP	Government	Effective 15 Jul 2023	MFN import tariff for Chapter 84.	Heading 8479, subheading 8479.82.	Duty must be checked at declaration date.
VAT	Resolution 204/2025/QH15; Decree 174/2025/ND-CP and related VAT rules	National Assembly/Government	VAT reduction period if still effective and applicable	Determine 10% or possible 8% VAT.	Exclusion appendices and VAT scope.	Do not apply 8% without checking exclusions.
Labelling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	Decree 43 effective 01 Jun 2017; Decree 111 effective 15 Feb 2022	Original label and Vietnamese supplementary label.	Goods name, origin, responsible party and essential specs.	Review label before ETA.
Used machinery	Decision 18/2019/QD-TTg; Decision 28/2022/QD-TTg	Prime Minister	Decision 18 effective 15 Jun 2019; Decision 28 effective 01 Mar 2023	Conditions for importing used machinery and equipment.	Age, standards, inspection certificate and exceptions.	Applicable only to used equipment.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Companies should search by document number on official legal portals and verify on government or issuing-authority websites before application.

Decree 26/2023 Decision 15/2023 Decision 18/2019 Decision 28/2022 Decree 43/2017 Decree 111/2021

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List with packages, weight and dimensions.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if available.
C/O if preferential origin or origin proof is needed.
Catalogue, datasheet, photos, nameplate and model list.

Technical/specialized documents

Manual, drawings, structure diagram, motor specifications.
CO/CQ, test report and material certificate if available.
Inspection certificate for used machinery if applicable.
Original label and Vietnamese supplementary label file.
Project/EPE/FDI documents if imported as fixed assets.

Operational checklist

Document group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Value, quantity, goods description	Importer, shipper, procurement	Generic name, missing model, no new/used status.	Compare every line with catalogue and photos.
Transport	B/L or AWB, Arrival Notice, Pre-alert	D/O, declaration and ETA control	Forwarder, agent, carrier	Wrong consignee, quantity/weight mismatch.	Lock pre-alert before ETA.
Technical	Catalogue, datasheet, manual, nameplate	HS classification and customs explanation	Supplier, factory engineering team	Function or power source not shown.	Request clear English technical file.
Origin	C/O, invoice, B/L, direct transport proof	Preference and origin retention file	Shipper, importer, docs team	C/O description/HS/criterion mismatch.	Review draft C/O before issuance.
Used machinery	Manufacturing year, inspection certificate, applicable standards	Used machinery condition control	Importer, inspection body, supplier	No proof of age/standard.	Review before shipment from origin.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended action
HS basis	Is it 8479.82, food machinery, thermal equipment or parts?	Catalogue, datasheet, manual, photos.	Reclassification or amendment request.	Finalize technical description before declaration.
New/used status	Is the machine new 100% or used?	Invoice, contract, photos, inspection certificate.	Used machinery may be held or re-exported if non-compliant.	Confirm status and year of manufacture.
Accessories	Are motor, panel, inverter, tank and spare parts synchronized?	Packing list, parts list, installation diagram.	Wrong HS/value/quantity.	Separate main machine and spare parts.
Pressure/thermal features	Any heating, cooling, steam or pressure function?	Drawings, pressure/temperature data.	Possible separate specialized policy.	Review before customs inspection.
Labelling	Does original label show model, origin and manufacturer?	Label photos, nameplate.	Supplementary label issues.	Prepare Vietnamese label before circulation.
C/O	Is C/O needed and consistent?	C/O, invoice, B/L, FTA form.	Preference denial or post-clearance queries.	Check C/O before declaration.

PRACTICAL E2E PROCESS

1. Pre-ETA review

Close HS, duty, VAT, C/O, label, new/used status and specialized policy triggers.

2. Lock technical file

Lock catalogue, datasheet, photos, nameplate, model list and parts list.

3. Specialized check

Review used, pressure/thermal, separate electrical parts and EPE/FDI scenarios.

4. Customs declaration

Green channel may clear conditionally; Yellow checks documents; Red checks documents and goods.

5. Clearance and delivery

Take delivery order, pay taxes, clear customs and move goods to the factory/warehouse.

6. Post-clearance file

Keep declaration, taxes, C/O, catalogue, labels, photos and inspection file.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Generic “mixer/agitator” description	Insufficient HS basis.	Standardize name by function, model, power source and status.	Invoice, catalogue, datasheet.
Confusing agitator with thermal or pressure equipment	Wrong HS or specialized policy.	Check principal function, pressure and temperature.	Drawings, manual, tank data.
Used machine treated as new	Holding, inspection or re-export risk.	Confirm manufacturing year and used status.	Invoice, photos, inspection certificate.
C/O mismatch	Preference denial or audit risk.	Check draft C/O before issuance.	C/O, invoice, B/L.
Loose accessories not separated	Wrong HS, value and quantity.	Separate main machine and spare parts.	Parts list, packing list, invoice.
No nameplate/label file	Model/origin proof difficulty.	Request original label photos and prepare supplementary label.	Nameplate, label artwork.

FAQ

1. Does an agitator import require an import permit?

For a new standard mechanical agitator not falling into pressure, thermal, refrigeration or separately regulated equipment, the focus is normally HS, tax, labelling and customs documents. Actual files must still be reviewed.

2. What HS code is commonly used?

The main references are 8479.82.10 for electrically operated and 8479.82.20 for non-electrically operated agitators.

3. What is the import duty?

For 8479.82.10/8479.82.20, reference MFN is 0%; standard VAT is 10%, subject to current VAT-reduction review.

4. Does C/O reduce duty?

If MFN is already 0%, C/O may not reduce import duty further, but it remains relevant for origin proof and if HS changes.

5. How to handle used agitators?

Review Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg, including manufacturing year, standards and inspection certificate if applicable.

6. What if a tank is supplied with the agitator?

If the tank is ordinary synchronized accessory, it may be reviewed with the machine. If it is pressure/thermal/refrigeration equipment, separate review is required.

7. Can motor and panel be declared together?

If synchronized with the complete machine, describe them as synchronized accessories. If imported separately, classify them separately.

8. Is Vietnamese supplementary label required?

Imported goods for circulation in Vietnam must be reviewed under labelling regulations. Even internal-use machinery should retain clear nameplate and technical file.

EXECUTION SOLUTION FROM TGIMEX

This article provides a map of HS, duty, documents and specialized policy for agitators. In real shipments, businesses still need to review catalogue, datasheet, model, documents, origin, new/used status and intended use.

Pre-ETA review

HS, specialized policy, C/O, duty, label and technical configuration.

Compliance file control

Cross-check invoice, packing list, B/L/AWB, C/O, catalogue and label.

International logistics

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

Customs declaration

Prepare declaration dossier and handle Green/Yellow/Red channels.

For machinery shipments with used-equipment risks, C/O, labelling or possible specialized controls, businesses should not wait until arrival to start reviewing documents. Small discrepancies can lead to additional document requests, clearance delays or unplanned costs.

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