Import procedure guide for electrical cabinet assemblies

Electrical cabinet assemblies require precise review of rated voltage, control/distribution function, installed components, new/used condition and intended use. A generic description such as “electrical cabinet” may lead to incorrect HS classification, duty, C/O treatment and customs queries.

This guide provides an E2E map for importers to review before ETA: indicative HS codes, duties, C/O, specialised policies, customs documents, clearance decision points and pre-ETA risk checklist.

Legal noteThis guide applies to ordinary electrical cabinet assemblies based on technical documents. It must not be used as a blanket conclusion for every variant. Review the catalogue, datasheet, model, rated voltage, circuit diagram, installed components and actual import purpose.

QUICK FACT

Review item	Orientation for electrical cabinets	Pre-ETA lock point
Product name	Cabinet/panel/control or distribution board fitted with two or more devices of heading 85.35 or 85.36.	Description must include voltage, function, main configuration and condition.
Indicative HS	Heading 8537 for panels/cabinets fitted with electrical control or distribution apparatus.	Separate ≤1,000V, >1,000V, PLC/DCS and parts.
MFN import duty	Common range: 0%, 5%, 10% or 15% depending on the 8-digit HS code.	Verify the tariff schedule at declaration date.
VAT	Generally 10%; 8% may apply under VAT reduction policy if not excluded.	Check VAT law, decrees and exclusion lists.
Specialised policy	Ordinary industrial cabinets usually focus on customs documents, labelling and HS; explosion-proof, used goods or special modules require separate review.	Do not state “no permit required” without reviewing model/function/specs.
Key dossier	Invoice, Packing List, B/L/AWB, C/O, catalogue/datasheet, circuit diagram, model list, label photos.	Product name, model, voltage, serial, origin and quantity must match.

SCOPE OF APPLICATION

Applicable goods

Low-voltage electrical control/distribution cabinets for factories, production lines and machinery.
Control panels fitted with contactors, MCCB/MCB, relays, transformer, terminals, inverter, HMI, PLC or I/O modules.
Distribution cabinets, MCC panels, DB cabinets and pump/fan/packaging machine control cabinets imported as independent goods.

Not automatically covered

MV/HV switchgear above 1,000V, kiosk substations, RMU, transformer-integrated systems or complete project power systems.
Explosion-proof cabinets, mining/oil & gas cabinets or goods subject to separate safety inspection.
Used/refurbished goods, samples, warranty goods, EPC/FDI/EPE project goods or cabinets imported with main machinery.

Review by catalogue, datasheet, model and actual import purpose. Wireless modules, encryption functions, batteries, adapters, chargers and accessories must be reviewed separately where applicable.

CLASSIFICATION & TECHNICAL IDENTIFICATION

By function

Identify whether the cabinet controls equipment, distributes power, protects circuits, starts motors, automates a process or combines several functions.

By configuration

Review the single-line diagram, component list, rated voltage/current, manufacturing standard, IP rating and installation method.

By condition

New, used, refurbished, disassembled for transport or imported with machinery may trigger different documentation requirements.

Technical criterion	Documents to check	Risk if misdescribed	Suggested declaration wording
Rated voltage	Catalogue, nameplate, test report, circuit diagram.	Wrong 8537.10/8537.20 classification.	“Assembled electrical control/distribution cabinet, …V, model …, brand new”.
Main function	Datasheet, single-line diagram, technical drawing.	Incorrect 8-digit HS code.	Use “control panel”, “distribution cabinet”, “MCC cabinet” as applicable.
Installed components	BOM, photos, detailed packing list.	Parts may be classified separately if not assembled.	Describe key fitted components: MCCB, relay, terminal, PLC etc.
Use purpose	Contract, PO, project documents.	May affect classification as part of a system.	State intended use where supported.
New/used condition	COO, invoice, manufacturer statement, photos.	Used goods may trigger inspection under Decision 18/2019/QD-TTg.	Clearly state brand new or prepare used-goods dossier.
Special environment	Catalogue, Ex/IECEx/ATEX certificate.	Special safety policy may apply.	Do not omit explosion-proof features.

Description warningGeneric terms such as “electrical cabinet”, “control box” or “spare parts” may cause HS, policy and labelling errors and increase the chance of customs queries.

HS CODE – DUTY – C/O

Indicatively, electrical cabinet assemblies often fall under heading 8537. Classification must be based on rated voltage, principal function, assembled configuration and operating principle, not only commercial name.

Indicative HS	Application condition	Ordinary duty reference	MFN duty reference	VAT reference	Preferential C/O note	Risk	Documents
8537.10.11	DCS control panels, voltage ≤1,000V.	0% if MFN is 0%.	0%.	10%; 8% if eligible.	C/O may still support origin proof.	Wrongly using “other” may increase duty.	Catalogue, DCS description, system diagram.
8537.10.12	Control panel fitted with PLC, voltage ≤1,000V.	7.5% if MFN is 5%.	5%.	10%/8%.	Many FTAs may reduce to 0% if valid C/O and PSR are met.	Must prove PLC configuration.	PLC datasheet, photos, circuit diagram.
8537.10.19	Other switch/control panels ≤1,000V.	22.5% if MFN is 15%.	15%.	10%/8%.	Valid FTA C/O may significantly reduce duty depending on origin.	Overusing this code may miss better classification.	Catalogue, BOM, function description.
8537.10.91 / 8537.10.99	Other low-voltage cabinets depending on tariff wording.	150% of applicable MFN.	Often 15% for “other”; verify.	10%/8%.	Check FTA schedule by 8-digit HS and origin.	Wrong 8-digit selection.	Catalogue, datasheet.
8537.20.xx	Cabinets/panels for voltage >1,000V.	Usually 7.5% if MFN is 5%, but verify.	Commonly 5% or code-specific.	10%/8%.	Check each FTA schedule.	Voltage error changes subheading.	Nameplate, test report.
8538.xx	Cabinet shells/parts not fully assembled for control/distribution.	Code-specific.	Code-specific.	10%/8%.	By code and FTA.	Misdeclaring parts as finished cabinet.	Packing list, BOM, photos.

C/O risk: A C/O may be rejected if the form, origin criterion, goods description, HS code, signature/stamp, third-party invoice declaration or direct transport proof is inconsistent. Lock HS and goods description before requesting the supplier to issue C/O.

APPLICABLE SPECIALISED POLICIES

Goods situation	Potential policy	Documents to check	Authority/portal	Recommended timing	Risk note
Ordinary new industrial cabinet	Customs dossier, HS, duty, import labelling; no blanket permit conclusion.	Invoice, PL, B/L/AWB, catalogue, datasheet.	Customs authority.	Before ETD/ETA.	Review by actual documents.
Cabinet with PLC/HMI/communication module	Detailed HS classification; additional review if wireless module exists.	PLC/HMI/module datasheet, user manual.	Customs; specialised authority if applicable.	Before invoice/C/O issuance.	Modules may trigger separate policy.
Explosion-proof/special environment cabinet	Possible quality/safety inspection under MOIT list or relevant safety standards.	Ex/IECEx/ATEX certificate, catalogue.	MOIT/assigned bodies.	Before purchase.	Do not omit Ex function.
Used/refurbished cabinet	Decision 18/2019/QD-TTg may apply for used machinery/equipment under Chapters 84/85 imported for production.	Manufacturing year, inspection certificate.	Inspection body; Customs.	Before ETA.	Missing inspection certificate may delay clearance.
Cabinet imported with machinery/system	Review whether classified with main machine or separately.	Contract, detailed PL, system diagram.	Customs.	Before booking.	Wrong bundling/splitting affects duty.
Samples/warranty/project/EPE/FDI goods	Policy depends on customs regime, value, payment and project dossier.	PO, warranty letter, project dossier.	Customs; industrial zone authority if needed.	Before ETA.	Do not use ordinary trading dossier for all regimes.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing authority	Effective timing	Role	Key points	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Effective from 01/01/2015	Customs procedure framework.	Customs dossier, inspection, supervision.	Check amendments if any.
Decree	Decree 08/2015/ND-CP; Decree 59/2018/ND-CP	Government	Customs implementing rules, as amended.	Detailed customs procedures.	Dossier, physical inspection, valuation.	Review by import regime.
Circular	Circular 38/2015/TT-BTC; Circular 39/2018/TT-BTC	Ministry of Finance	Customs/tax administration guidance.	Declaration and tax management.	Electronic declaration and correction.	Check validity at declaration date.
Tariff	Decree 26/2023/ND-CP; Decree 199/2025/ND-CP	Government	26 effective 15/07/2023; 199 effective 08/07/2025.	MFN tariff basis.	Chapter 85.37 and related codes.	Verify current tariff.
VAT	VAT Law 48/2024/QH15; Decree 181/2025/ND-CP; Resolution 204/2025/QH15; Decree 174/2025/ND-CP	National Assembly/Government	From 01/07/2025 per instruments.	VAT 10% or 8% reduction if eligible.	Excluded goods annexes.	Do not apply 8% automatically.
Labelling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	43 effective 01/06/2017; 111 effective 15/02/2022.	Imported goods labelling.	Goods name, origin, responsible party, specs.	Prepare label photos.
Used machinery	Decision 18/2019/QD-TTg	Prime Minister	Effective 15/06/2019.	Used machinery/equipment import.	Age, residual quality, inspection certificate.	Only if not brand-new.
MOIT specialised list	Decision 1182/QD-BCT	Ministry of Industry and Trade	Issued/effective 06/04/2021.	Specialised inspection list under MOIT.	Quality, food safety, energy efficiency annexes.	Review by actual HS/function.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses should verify by document number on official legal databases before application.

Decree 26/2023 Decree 199/2025 Labelling rules Decision 1182/QD-BCT

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
Certificate of Origin if claiming preferential duty.
Catalogue/Datasheet, circuit diagram, model list, photos and original labels.

Specialised dossier if applicable

Quality inspection/conformity dossier if the model is subject to such requirements.
Test report or Ex/IECEx/ATEX certificate for explosion-proof cabinets.
Vietnamese labelling dossier.
Inspection certificate for used goods.
Technical documents for modules, power supply, battery, adapter or accessories.

Dossier group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, PL, Contract/PO.	Value, quantity, goods description.	Importer/Supplier.	Generic product name, missing model.	Compare with catalogue and HS.
Transport	B/L or AWB, Arrival Notice, Pre-alert.	D/O and declaration.	Forwarder/Carrier.	Wrong consignee/package count.	Lock draft B/L/AWB.
Origin	FTA C/O if applicable.	Preferential duty.	Exporter/Supplier.	Wrong HS/description.	Cross-check with invoice and HS.
Technical	Catalogue, datasheet, diagram, BOM.	HS and policy explanation.	Supplier/Technical.	Missing voltage/PLC info.	Request before booking.
Labelling	Original label, Vietnamese sub-label draft.	Market circulation.	Importer/Compliance.	Missing origin/responsible party.	Review label photos.
Used/special goods	Inspection certificate, safety certificate.	Specialised proof.	Importer/Inspection body.	Prepared after ETA.	Confirm condition at PO stage.

Matching ruleGoods name, quantity, model, serial, origin, voltage and technical specifications must match across commercial documents, catalogue, labels, specialised dossier and customs declaration.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence	Recommended handling
HS code	8537.10, 8537.20 or parts?	Catalogue, BOM, diagram, photos.	Query/reclassification.	Lock HS basis before ETA.
Voltage	≤1,000V or >1,000V?	Nameplate, datasheet.	Wrong subheading and duty.	Show voltage in description.
Model	Does invoice match catalogue/label?	Invoice, PL, model list.	Document amendment.	Lock model list.
Policy	Ex, used, wireless or special module?	Certificates, technical docs.	Missing required dossier.	Review by model.
C/O	Correct form, HS and origin criterion?	C/O, invoice, B/L.	No preferential duty.	Check draft C/O.
Label	Are original/sub-labels sufficient?	Photos, label file.	Market circulation issue.	Prepare sub-label.
Condition	New, used or refurbished?	Invoice, manufacturer statement.	Inspection may apply.	Avoid ambiguous wording.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS by voltage/function/configuration.
Review policy, duty, C/O and labelling.
Identify whether inspection/permit is needed.

Step 2: Lock documents and technical files

Invoice, PL, B/L/AWB.
Catalogue/datasheet, diagram, BOM.
Model/serial list and technical specs.

Step 3: Register specialised inspection if any

For used, explosion-proof or separately regulated models.
Prepare test report/certificate/inspection certificate before ETA.

Step 4: Open customs declaration

Green: conditional system clearance.
Yellow: document check.
Red: document and physical inspection.
Prepare answers on value, HS, model, C/O and policy.

Step 5: Clearance and post-clearance file retention

Collect/deliver goods.
Apply sub-label/conformity mark if applicable.
File shipment records for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents
Generic goods name.	Wrong HS and queries.	Standardise description.	Invoice, catalogue.
Voltage not identified.	Wrong 8537 subheading.	Obtain nameplate/datasheet.	Datasheet, test report.
Model mismatch.	Document correction delay.	Lock model list.	Invoice, PL, labels.
Incorrect C/O.	No preferential duty.	Review draft C/O.	C/O, invoice, B/L.
Used goods dossier missing.	Inspection delay.	Prepare certificate early.	Manufacturing year, inspection certificate.
Explosion-proof feature omitted.	Specialised policy gap.	Review Ex certificates.	Catalogue, certificate.
Sub-label not ready.	Circulation issue.	Prepare label draft.	Original label, importer info.

FAQ

1. Is an import permit required?

Do not conclude absolutely. Ordinary industrial cabinets mainly require HS, duty, label and technical file review; special models may require separate dossiers.

2. Which HS code is commonly used?

Heading 8537 is common, but the 8-digit code depends on voltage, function and installed configuration.

3. Is quality inspection required?

It depends on model, functions and applicable specialised list. Review technical files first.

4. Is Vietnamese sub-labelling required?

Yes where goods circulate in Vietnam and fall within labelling regulations.

5. Can C/O reduce duty?

Yes, if the FTA C/O is valid and the product meets origin rules and tariff schedule requirements.

6. Are samples/warranty goods treated the same?

Not always. Customs regime, value, payment and purpose may differ.

7. What if invoice model differs from catalogue?

Request correction or supplier confirmation before declaration.

8. Cabinet imported with machinery: separate HS?

It depends on synchronisation, documentation and classification rules.

IMPLEMENTATION SOLUTION FROM TGIMEX

For electrical cabinet shipments, the key is to lock HS, policy, technical documents and C/O before arrival. TGIMEX can support pre-ETA dossier review, supplier document alignment, risk checklist and customs clearance execution.

HS – duty – C/O review by catalogue and model.
Commercial, transport and technical document check.
Special policy review for used or special-function cabinets.
Clearance coordination, delivery and post-clearance file retention.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B – FOOD & BEVERAGE

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE