Using an incorrect HS code, describing the machine too generally, missing catalogue/datasheet, failing to separate new and used machinery, or confusing a standard packaging machine with an integrated packaging line may trigger customs queries, documentary inspection, physical inspection and DEM/DET costs.

This article provides an E2E (End-to-End) review map before ETA: HS code, duties, C/O, new/used machinery policy, customs dossier, clearance workflow and risk points to control before cargo arrival.

Main HS8422.40.00

MFN reference0%

Ordinary duty5%

VAT10% / 8% if eligible

QUICK FACT

Item	Reference content	Pre-ETA checkpoint
Product covered	Standard mechanical packaging/wrapping machines, including ordinary bagging, wrapping and shrink-wrapping machines.	Check catalogue, model, primary function, capacity, power supply, weighing/feeding modules and accessories.
Reference HS	8422.40.00 – other packing or wrapping machinery, including heat-shrink wrapping machinery.	Do not use this code if the machine is primarily filling/capping/labelling 8422.30.00, weighing/packing 8423.30, or an integrated line.
Reference taxes	MFN 0%; ordinary import duty 5%; base VAT 10%, review 8% VAT reduction if eligible.	Check tariff schedule, C/O and VAT policy at declaration date.
Specialized policy	For a new standard mechanical machine not falling under a specific control list, key control points are HS, labels and technical documents.	Do not state “no permit required” before checking model, function, accessories, power, new/used status and purpose.
Used machinery	Used machinery under Chapters 84/85 imported for production in Viet Nam may fall under Decision 18/2019/QD-TTg.	Review inspection certificate, year of manufacture, technical standards and intended use.

Legal note

HS, duty and policy guidance is for standard mechanical packaging machines only. The importer should verify against the actual catalogue, datasheet, model, new/used status and import purpose before applying.

SCOPE OF APPLICATION

This article applies to standard mechanical packaging machines used for packing, wrapping, heat-shrink wrapping or bag/box packaging as a standalone machine or a non-integrated machine cluster.

Typical scope

Shrink-wrapping, bag packaging, horizontal/vertical packing machines.
Semi-automatic or automatic packaging machines with simple conveyors/feeders.
Brand-new machines for factory, workshop or warehouse installation.

Not automatically covered

Integrated filling/packaging lines, filling-capping-labelling machines.
Machines where weighing/dosing is the main function.
Used/refurbished machines, warranty goods, samples or project cargo.
Machines with pressure vessels, boilers, special industrial electrical systems or safety-regulated modules.

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

CLASSIFICATION & TECHNICAL IDENTIFICATION

Classification should be based on the machine’s principal function, operating mechanism and configuration, not only on the trade name “packing machine”.

Principal function

Determine whether the machine wraps, bags, seals, heat-shrinks, fills, caps, labels or weighs.

Technical configuration

Check model, capacity, voltage, dimensions, packaging speed, type of packaging material, controller, conveyor and feeder.

Status and use

Separate new, used, refurbished, sample, warranty goods or EPE/FDI/project imports.

Technical criterion	Document to compare	Risk if misdescribed	Suggested goods description
Main packaging function	Catalogue, video, machine diagram and manual.	May be classified as filling/capping/labelling or weighing machine.	“Mechanical packaging/wrapping machine, model…, used for…, brand new”.
Weighing/dosing mechanism	Datasheet, weighing module, loadcell and hopper diagram.	May fall under heading 8423 if weighing is the primary function.	State the actual function clearly; do not hide weighing modules.
New/used status	Invoice, machine label, year of manufacture, photos.	Used machinery policy may be missed.	State “brand new 100%” or “used” according to documents.
Accessories	Packing list, BOM and accessory photos.	Electrical, pneumatic or pressure components may trigger separate review.	List standard accessories clearly.
Import purpose	PO, contract, project note, plant dossier.	Different customs treatment for production, sample, warranty or EPE imports.	Describe the intended factory/production use where relevant.

Description warning

A generic description may lead to wrong HS code, wrong duty, wrong used-machinery policy, label issues and difficulty in customs explanation.

REFERENCE HS CODE

The HS code must be determined by principal function, construction and operating principle. For standard packaging/wrapping machines, the main reference code is 8422.40.00.

Reference HS code	Conditions for use	Risk if wrongly applied	Documents to check
8422.40.00	Other packing or wrapping machinery, including heat-shrink wrapping machinery.	Wrong duty and possible reclassification.	Catalogue, datasheet, photos, manual, PO/contract.
8422.30.00	If the machine primarily fills, seals, caps, labels or aerates beverages.	Generic “packing machine” may hide its main function.	Line diagram and module description.
8423.30.xx	If the equipment is primarily a weighing/packing machine.	Confusion between wrapping and weighing functions.	Weighing module specifications and loadcell data.
8422.90.90	Parts of packaging/wrapping machinery, not a complete machine.	A complete machine cannot be declared as parts.	BOM, packing list and photos.

REFERENCE DUTY TABLE

The table separates tax items for cost planning. Rates must be checked again on the customs declaration date.

Reference HS	Goods scenario	Ordinary duty	MFN duty	VAT	Special preferential duty with valid C/O	Review note
8422.40.00	Other packing/wrapping machinery, including heat-shrink wrapping machinery.	5%	0%	Base 10%; review 8% if eligible.	May be 0% or another FTA rate if C/O is valid.	Main code for standard mechanical packaging machines.
8422.30.00	Filling, closing, capping, labelling or aerating beverage machines.	Reference 5%.	Reference 0%.	Base 10%; review 8% if eligible.	Check each FTA.	Use only if filling/capping/labelling is the principal function.
8423.30.10 / 8423.30.90	Pre-determined weight packing scales.	Reference 5%.	Reference 0%.	Base 10%; review 8% if eligible.	Check each FTA.	Use only if weighing is the principal function.
8422.90.90	Parts of other packaging/wrapping machines.	Reference 5%.	Reference 0%.	Base 10%; review 8% if eligible.	Check each FTA.	Not for a complete machine.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Documents to check	Authority/portal	Recommended timing	Risk note
New standard mechanical machine	HS classification, tax, labelling and technical document control.	Invoice, packing list, B/L/AWB, catalogue, datasheet, machine label photos.	Customs office.	5–7 working days before ETA.	Still review if special modules exist.
Used/refurbished machine	Decision 18/2019/QD-TTg on used machinery.	Year of manufacture, inspection certificate, standards and purpose.	Recognised inspection body/customs.	Before purchase or before shipment.	Late inspection may cause storage costs.
Industrial electrical modules	Separate review if imported separately or as independent goods.	BOM, electrical diagram, accessory model list.	Customs/specialized authority if applicable.	Before finalising HS and packing list.	Do not hide independent modules as accessories.
Pressure/pneumatic/thermal systems	Possible occupational safety or technical safety requirements if regulated.	Pressure/volume data, safety certificates, system drawings.	Competent specialized authority if applicable.	Before import and operation.	Review based on actual specifications.
Samples/warranty/project/EPE/FDI imports	Customs regime and internal control may differ.	Contract, PO, import purpose, project/EPE dossier.	Managing customs office.	Before declaration type is selected.	Wrong customs type creates post-clearance risks.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective timing	Role	Key points	Review note
Law	Customs Law 2014	National Assembly	Check current effect.	Basis for customs procedures.	Customs dossier and inspection rules.	General legal basis.
Decree	Decree 69/2018/ND-CP	Government	Issued 15/05/2018.	Foreign trade management.	Controlled/prohibited/conditional goods lists.	Review if the machine falls under another specialized list.
Decision	Decision 18/2019/QD-TTg	Prime Minister	Effective 15/06/2019.	Used machinery management.	Inspection dossier, age and quality criteria.	Only where the machine is used/refurbished.
Tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023.	MFN import tariff.	Chapter 84, heading 8422.	Check at declaration date.
Decision	Decision 15/2023/QD-TTg	Prime Minister	Effective 15/07/2023.	Ordinary import duty.	Article 3 and appendix.	Applies where MFN/FTA conditions are not met.
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Decree 111 effective 15/02/2022.	Goods labelling.	Product name, origin, responsible party and technical information.	Control original label and Vietnamese sub-label.
Decree	Decree 174/2025/ND-CP	Government	Effective 01/07/2025.	VAT reduction policy.	Eligible and excluded goods/services.	Check VAT at declaration/invoice date.

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Enterprises should cross-check the document number on official legal databases or the issuing authority’s website before applying.

Decree 26/2023/ND-CP Law 107/2016/QH13 Decision 15/2023/QD-TTg Decision 18/2019/QD-TTg Decree 69/2018/ND-CP Decree 167/2025/ND-CP Circular 39/2018/TT-BTC Decree 174/2025/ND-CP Decree 111/2021/ND-CP

CUSTOMS DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order, if any.
C/O if preferential duty is claimed.
Catalogue, datasheet, machine photos, label photos and model list.

Specialized documents if applicable

Used machinery inspection certificate.
Technical manual and mechanical/electrical diagrams.
Safety dossier if pressure or regulated components exist.
Goods labelling dossier.

Dossier group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO.	Declaration, value and quantity.	Importer/seller/docs.	Generic name, missing model.	Compare with catalogue and label.
Transport	B/L or AWB, arrival notice, pre-alert.	D/O and customs declaration.	Forwarder/carrier.	Wrong consignee or packages.	Check against invoice/packing list.
Technical	Catalogue, datasheet, manual, photos.	HS and policy explanation.	Supplier/importer.	No function/model shown.	Request clear PDF files.
C/O	FTA C/O if any.	Preferential duty.	Exporter/importer.	Wrong HS or description.	Check draft C/O.
Used machinery	Inspection certificate and year of manufacture.	Decision 18 compliance.	Importer/inspection body.	Inspection done too late.	Review before booking.

Matching rule: product name, quantity, model, serial, origin and specifications must match across commercial documents, catalogue, labels, specialized dossiers and the customs declaration.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Proof	Impact if unclear	Recommended action
HS basis	Is it 8422.40, 8422.30 or 8423?	Catalogue, manual, function description.	Reclassification query.	Classify by principal function.
New or used	How do documents and label show status?	Label, photos, inspection certificate.	Used machine dossier may be missing.	Confirm status before purchase.
Accessories	Do accessories change policy?	BOM and accessory photos.	Possible separate HS or policy.	Describe accessories clearly.
C/O	Is form/HS/origin criterion correct?	C/O, invoice, B/L.	Preferential duty rejected.	Check C/O before declaration.
Labelling	Does the label show product name, model, origin and manufacturer?	Label photos and sub-label plan.	Additional labelling request.	Prepare label review before delivery.

PRACTICAL E2E WORKFLOW

Step 1: Pre-ETA review.
Confirm HS, policy, duties, C/O, labels, new/used status and specialized review.

Step 2: Lock documents.
Finalize Invoice, Packing List, B/L/AWB, catalogue, datasheet and model/serial list.

Step 3: Handle specialized dossier if any.
Prepare inspection or safety documents for used or special machines.

Step 4: File customs declaration.
Green: conditional release; Yellow: document check; Red: document and physical inspection.

Step 5: Clear, deliver and archive.
Deliver to warehouse, complete label control and retain documents for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Document to check
Generic description “packing machine”.	Insufficient HS basis.	State function, model, status and purpose.	Invoice, catalogue.
Confusion between 8422.40 and 8422.30/8423.	Wrong HS.	Review operating diagram.	Manual and video.
New/used status not clear.	Decision 18 dossier may be missing.	Confirm year and condition.	Label and photos.
C/O error.	No preferential duty.	Check draft C/O.	C/O, invoice, B/L.
Unclear accessories.	Separate classification query.	Prepare detailed packing list/BOM.	Packing list, BOM.

FAQ

Does a standard packaging machine require an import permit?

Do not conclude absolutely. For a new standard mechanical machine, the focus is usually HS, duty, labels and technical documents. Used or special machines need separate review.

Can HS 8422.40.00 apply to all packaging machines?

No. Filling, capping, labelling or weighing machines may fall under other headings.

Can used packaging machines be imported?

Possibly, but Decision 18/2019/QD-TTg must be reviewed for age, inspection and quality requirements.

Does C/O reduce duty?

It may. However MFN for HS 8422.40.00 is already 0%; C/O still matters for origin control and other scenarios.

Is Vietnamese labelling required?

Imported goods placed on the Vietnamese market must be reviewed under labelling rules. Internal-use machinery should still have a clear label dossier.

What if invoice model differs from catalogue?

Ask the supplier to align documents before ETA. Model mismatch is a common customs query trigger.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a reference map for HS code, duties, dossier and policy. For an actual shipment, the enterprise should verify catalogue, datasheet, model, documents, origin and import purpose.

Execution capability

Agent network in more than 60 countries.
Membership in WCA, WCA China Global, VLA and HNLA.
Ocean, air, road/rail, warehousing and inland delivery capability.

Support scope

Pre-ETA review: HS, policy, C/O, taxes, labels and technical documents.
Compliance document control.
Customs declaration and Green/Yellow/Red channel handling.
Post-clearance document retention.

TGIMEX supports an E2E import plan: pre-ETA compliance review, document checking, international freight coordination, customs declaration, clearance handling, inland delivery and post-clearance file retention.

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