A lifting platform may be described as a “lift table”, “scissor lift”, “dock lift” or “platform lift”. Without clear technical data on function, rated load, lifting height, drive mechanism and intended use, the shipment may face HS misclassification, technical-document queries, occupational safety review or C/O rejection. 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.

This article provides an E2E (End-to-End) map for pre-shipment review: HS code, taxes, specialized policy, customs documents, clearance process and critical risks to block before ETA.

QUICK FACT

QUICK FACT TABLE

Review item	Reference information for lifting platforms
Product scope	Lifting platform / lift table used to raise goods, pallets, tools or equipment in factories, warehouses or project sites. If designed to lift people, QCVN 20:2015/BLĐTBXH and occupational safety requirements must be reviewed.
Main reference HS	8428.90.90 – other lifting, handling, loading or unloading machinery. Do not apply mechanically if the item is an elevator, self-propelled forklift/aerial platform, vehicle lift, construction hoist or spare part.
Reference taxes	For HS 8428.90.90: ordinary import duty 5%, MFN 0%, VAT reference 8%; verify by 8-digit HS code and the VAT policy in force at customs declaration date.
Specialized policy	Occupational safety inspection may arise if the platform lifts people, is fixed, or falls within the list of machinery subject to strict occupational safety requirements.
Pre-ETA documents	Invoice, Packing List, B/L/AWB, catalogue, datasheet, nameplate photos, model/serial list, rated load, lifting height, drive mechanism, new/used condition and C/O if preferential duty is claimed.

Legal note
Do not conclude that every lifting platform is free from permits or specialized review without checking the catalogue, datasheet, model, rated load, lifting height, lifting-people/lifting-goods function and new/used condition.

Illustration for Import Procedure for Lifting Platform — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This article applies to lifting platforms imported for raising goods, equipment, pallets, molds or semi-finished products in warehouses, production lines, factories and project sites.

Covered variants

Hydraulic or electric-hydraulic lifting platforms.
Scissor lift tables, dock lifts and fixed/mobile goods platforms.
Equipment used for goods handling, loading or production support.

Variants requiring separate review

Aerial work platforms/personnel lifting platforms.
Self-propelled forklifts, elevators, vehicle lifts and construction hoists.
Used/refurbished machinery, samples, warranty or project cargo.

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

CLASSIFICATION & TECHNICAL IDENTIFICATION

Key data include whether the unit lifts goods or people, scissor/vertical/hydraulic/screw-chain mechanism, rated load, lifting height, fixed/mobile installation, controller, safety sensor, outrigger, wheels and power supply.

TECHNICAL IDENTIFICATION CRITERIA TABLE

Technical criterion	Documents to check	Risk if wrongly described	Suggested goods description
Main function	Catalogue, datasheet, operating photos	Wrong HS and policy review	“Hydraulic lifting platform for goods, model…, load…, lifting height…, brand new”
Rated load and lifting height	Nameplate, specification sheet	Insufficient basis for HS and safety review	State rated load, lifting height and platform size
Drive mechanism	Datasheet, manual, drawing	May shift to elevator, hoist or other equipment	Mention electric-hydraulic, scissor, screw or chain drive
New/used condition	Invoice, photos, serial/year	Used machinery rules may apply	Declare brand-new or used/refurbished accurately
Use purpose	PO, factory layout, technical explanation	Personnel-use platform declared as goods platform	Clarify goods lifting or people lifting purpose

HS CODE – TAXES – C/O

HS must be determined by actual function and structure, not trade name. For ordinary goods lifting platforms, review usually starts from heading 8428. If the item is an elevator, self-propelled forklift/aerial platform, construction hoist, vehicle lift or spare part, another HS may apply.

REFERENCE HS CODE TABLE BY FUNCTION

Reference HS code	Application condition	Risk if misapplied	Documents to compare
8428.90.90	Other lifting/handling machinery, not elevator, conveyor, self-propelled truck or part	Reclassification and document query	Catalogue, datasheet, photos, nameplate, manual
8428.10	Only if the item is essentially an elevator or vertical lift of corresponding type	Wrong policy and tax basis	Installation drawing, elevator/lift catalogue
8427	If it is a self-propelled forklift or mobile aerial platform	Wrong HS if declared simply as platform	Mobility specifications, power system, catalogue
8431 or other	For separately imported parts/components	Wrong declaration as complete machine	BOM, packing details, part photos

REFERENCE TAX TABLE

Reference tax line	Ordinary duty	MFN duty	Reference VAT	FTA/C/O note	Operational note
8428.90.90	5%	0%	8%, subject to VAT policy at declaration date	May be 0% under eligible FTA C/O	Main line for ordinary goods lifting platforms; final HS must rely on technical file
Other 8428/8427/8431 lines	Check by 8-digit HS	Check by 8-digit HS	Usually review 8%/10% depending on current policy	According to each FTA	Do not use 8428.90.90 figures if the item is a different type

APPLICABLE SPECIALIZED POLICY

SPECIALIZED POLICY MATRIX

Cargo situation	Possible policy	Documents to check	Authority/portal	Recommended timing	Risk note
New goods lifting platform	Customs, HS, tax, label and technical document review	Invoice, PL, B/L/AWB, catalogue, datasheet, nameplate	Customs; labor authority if safety use review arises	Before ETA and before operation	Do not conclude exemption without technical review
Personnel lifting platform	QCVN 20:2015/BLĐTBXH and safety inspection may apply	Technical file, manual, quality certificate	Designated inspection organization; labor authority	Before import/operation	High risk if declared as goods platform
Used/refurbished equipment	Decision 18/2019/QĐ-TTg and 28/2022/QĐ-TTg	Year of manufacture, quality file, inspection certificate if any	Customs; inspection body when required	Before contract/booking	May fail import conditions
Sample/warranty/project cargo	Depends on import regime and actual purpose	PO, warranty letter, explanation, serial list	Customs	Before declaration	Not automatically treated as ordinary commercial cargo

LEGAL DOCUMENTS TO REVIEW

LEGAL DOCUMENTS REVIEW TABLE

OPERATIONAL DOSSIER CHECKLIST

Document group	Document number/name	Issuing authority	Effective date	Role	Key point	Review note
Law	Customs Law 54/2014/QH13	National Assembly	01/01/2015	Customs procedure foundation	Customs documents and inspection	Check current guiding rules
Law	Occupational Safety and Hygiene Law 84/2015/QH13	National Assembly	01/07/2016	Safety control for strict machinery	Inspection/declaration obligations	Relevant to people-lifting or strict-safety machinery
Technical regulation	Circular 48/2015/TT-BLĐTBXH and QCVN 20:2015/BLĐTBXH	MOLISA	25/01/2016	Safety regulation for personnel lifting platforms	Technical file and inspection	Only if within its scope
Circular	Circular 36/2019/TT-BLĐTBXH	MOLISA	01/03/2020	List of strict occupational-safety machinery	Relevant appendix/list	Review by model/function
Decision	Decision 18/2019/QĐ-TTg and 28/2022/QĐ-TTg	Prime Minister	15/06/2019 / 01/03/2023	Used machinery import rules	Age, standard, quality evidence	Only for used/refurbished goods
Tariff	Decree 26/2023/NĐ-CP and 108/2025/NĐ-CP	Government	15/07/2023 / 19/05/2025	MFN tariff basis	Tariff annex by HS	Verify at declaration date

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

View Circular 48/2015 View Decision 18/2019 View Decree 26/2023

Businesses should also verify legal texts through official legal databases or the issuing authority’s website before applying them.

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Contract/Purchase Order.
C/O if preferential duty is claimed.
Catalogue, datasheet, nameplate photos, model/serial list.

Specialized documents if applicable

Technical file, user manual, installation drawing.
Quality/test certificate if issued.
Safety inspection file if the equipment is subject to inspection.
New/used condition evidence.
Import labeling file.

Document group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, PL, Contract/PO	Declaration, value and quantity	Importer/shipper	Vague goods name, missing model	Cross-check names, quantity, origin
Transport	B/L or AWB	Delivery and customs	Forwarder/carrier	Wrong consignee or package data	Check draft B/L
Technical	Catalogue, datasheet, nameplate	HS and policy review	Manufacturer/importer	Missing load/height data	Request official PDF before ETA
Origin	C/O, third-party invoice if any	Preferential duty	Shipper/import-export team	Wrong HS or description	Review C/O draft
Used machinery	Year, inspection/quality file	Used machinery compliance	Importer/supplier	Missing manufacture year	Block at contract stage

Consistency rule
Goods name, quantity, model, serial, origin, rated load and lifting height must match across commercial documents, catalogue, labels, specialized records and customs declaration.

CLEARANCE DECISION POINTS

CLEARANCE DECISION POINTS TABLE

FAQ TABLE

Decision point	Question	Evidence	Consequence if unclear	Recommended action
HS basis	Goods platform, people platform, self-propelled truck or elevator?	Catalogue, datasheet, photos	Reclassification/query	Prepare HS analysis
Safety policy	Does it lift people or fall under strict-safety list?	Manual, QCVN, function description	Specialized file may be required	Review QCVN 20/Circular 36
New or used?	Is it clearly brand-new?	Invoice, serial/year, photos	Used machinery rules may apply	Clarify in contract and documents
C/O eligibility	Is form, origin criterion and transport route valid?	C/O, B/L, invoice	Preferential duty denied	Check C/O before ETA
Label/nameplate	Are model, origin and key specs shown?	Nameplate photos, label file	Supplement label request	Prepare Vietnamese sub-label if needed

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Finalize HS, tax, C/O, labels, new/used condition and safety policy exposure.

Step 2 – Lock documents

Lock Invoice, Packing List, B/L/AWB, catalogue, datasheet and model/serial list.

Step 3 – Specialized file if any

Prepare technical and safety inspection file if the platform lifts people or is subject to strict safety control.

Step 4 – Customs declaration

Green/Yellow/Red channel processing; be ready to explain HS, value, C/O and technical data.

Step 5 – Clearance and post-clearance

Deliver to site, complete labeling/safety file and archive shipment records.

PRE-ETA RISK CHECKLIST

PRE-ETA RISK CHECKLIST TABLE

Risk	Consequence	Pre-ETA prevention	Documents to check
Vague goods name	Wrong HS/policy	State platform type, function, load and height	Catalogue, datasheet
Model mismatch	Document query	Lock model/serial list	Invoice, PL, nameplate
New/used unclear	Used machinery policy risk	Obtain brand-new confirmation or used file	Invoice, year/photos
C/O mismatch	Preferential duty denied	Check C/O draft	C/O, B/L, invoice
Missing safety file	Operation/use obstacle	Review QCVN and safety documents	Manual, certificates

FAQ

Question	Answer
Does importing a lifting platform require a permit?	It depends on actual model and function. Ordinary new goods-lifting platforms mainly require customs, HS, tax and labeling review; people-lifting platforms may trigger safety requirements.
Can HS 8428.90.90 be used for all platforms?	No. It is only a reference for certain other lifting machinery. Other types may fall under 8428.10, 8427, 8431 or another code.
Does a personnel lifting platform require inspection?	If within QCVN 20:2015/BLĐTBXH or strict-safety list, technical file and safety inspection should be prepared.
Can C/O reduce duty?	Possibly, if the C/O form, origin criterion, description and HS are valid.
Are samples or warranty goods processed the same?	Not automatically. Review import regime, value, purpose and condition.
What if invoice model differs from catalogue?	Request correction before declaration or prepare explanation and model list.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article gives a map for HS, taxes, documents and specialized policy. For an actual shipment, businesses still need to review catalogue, datasheet, model, documents, origin, rated load, lifting height and import purpose.

Pre-ETA review

HS, safety policy, C/O, tax, labeling, catalogue/datasheet/model.

Compliance file control

Invoice, Packing List, B/L/AWB, C/O, catalogue, test report and nameplate.

International logistics & customs

Agent coordination, carrier follow-up, ETA, pre-alert and customs clearance.

Post-clearance

Shipment archive, labeling and safety/inspection file if applicable.

For shipments that may involve specialized review, C/O or labeling requirements, businesses should not wait until cargo arrival to start document review. TGIMEX supports an E2E import approach from pre-ETA policy review to customs clearance, inland delivery and post-clearance filing.

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