Boilers are high-risk technical and safety equipment. If the goods are declared only as “boiler” without locking the boiler type, steam capacity, rated pressure, operating source and new/used condition, the shipment may face HS misclassification, incorrect Group-2 safety policy review, additional catalogue/datasheet requests, C/O duty issues or storage delays. This article provides an E2E (End-to-End) review map before ETA: HS code, duty, C/O, safety policy, customs dossier, clearance decision points and risk controls.

Main HS8402

Reference MFN0% / 3% / 5%

Reference VAT10%

Key policyCircular 01/2021 · QCVN 01:2008

QUICK FACT

Item	Review points	Operational notes
Product	Steam-generating boiler or other vapor boiler; super-heated water boiler; may be imported with burner, control panel, feed-water pump, safety valve, pressure gauge and synchronized accessories.	This article covers boilers only; it does not automatically cover thermal-oil heaters, pressure vessels, gas tanks, refrigeration systems or steam/hot-water/gas pipelines.
Reference HS	Heading 8402: 8402.11, 8402.12, 8402.19, 8402.20; separately imported parts may be reviewed under 8402.90.	Boiler type, steam capacity, pressure, operating source and water-tube/other structure must be verified.
Import duty	Reference MFN: 0% for 8402.11 and 8402.20; 5% for 8402.12; 3% for 8402.19. Reference ordinary duty: 0% / 7.5% / 4.5%, subject to the ordinary tariff schedule if MFN/FTA origin is not available.	Do not use one duty rate for all boilers.
VAT	Reference 10% at import stage; review 8% only if a valid VAT reduction policy applies and the goods are not excluded at declaration time.	Do not assume 8% automatically.
Safety policy	Boilers with rated steam working pressure above 0.7 bar must be reviewed under Circular 01/2021/TT-BLDTBXH, QCVN 01:2008/BLDTBXH and relevant TCVN standards.	Under Article 4 of Circular 01/2021, Section II goods are not subject to state quality inspection upon import but remain subject to safety compliance during installation/use.
Key technical documents	Catalogue, datasheet, technical drawing, pressure rating, steam capacity, heating surface, burner/fuel type, CO/CQ, test certificate if any, nameplate photo.	Commodity name, model, serial, pressure, capacity and origin must match commercial documents, technical documents, nameplate and customs declaration.

Legal note: This article applies only to boilers. Central-heating boilers under HS 8403, marine boilers, nuclear/solar boilers, thermal-oil heaters, pressure vessels, gas tanks, refrigeration systems, pressure pipelines or boilers above 16 bar for special industries must be reviewed separately based on the actual catalogue, datasheet, model and import purpose.

SCOPE OF APPLICATION

Covered

Water-tube boilers, other vapor-generating boilers and super-heated water boilers under HS 8402.
Brand-new boilers imported for factories, industrial zones or production projects.
Synchronized accessories imported together with the main boiler and clearly shown in the Packing List.

Not automatically covered

Thermal-oil heaters, pressure vessels, gas tanks, refrigeration systems and steam/hot-water/gas pipelines.
Used/refurbished boilers or used technological lines.
Boilers above 16 bar used in special industries such as mechanics, metallurgy, electricity, energy, oil and gas, dangerous chemicals, industrial explosives or coal mining.

Must be clarified before declaration

Steam capacity in tons/hour, design pressure and rated working pressure.
Electric/non-electric operation; fuel type and burner if any.
Complete machine, separately imported parts or multi-module set.

Application principle: do not generalize all variants into one conclusion. Review the actual catalogue, datasheet, model and import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

For boilers, customs classification should not rely on the trade name alone. The key factors are vapor-generation principle, steam capacity, pressure, operating source and accessory configuration.

Technical criterion	Document to cross-check	Risk if wrongly described	Suggested description on documents/declaration
Boiler type	Catalogue, datasheet, technical drawing	Wrong HS between water-tube boiler, other boiler, super-heated water boiler or central-heating boiler.	Steam boiler, model…, capacity… t/h, rated pressure… bar, brand-new 100%.
Steam capacity	Datasheet, nameplate, test certificate if any	Wrong subheading 8402.11/8402.12/8402.19 if tons/hour is missing.	Water-tube steam boiler, steam production… t/h.
Operating source/fuel	Manual, electrical diagram, burner specification	Wrong electric/non-electric line or missing burner information.	Electric/non-electric steam boiler with accessories as per packing list.
Working pressure	Nameplate, pressure test report, technical drawing	Incorrect safety policy if pressure above 0.7 bar is not identified.	Rated working pressure… bar; design pressure… bar.
Accessories	Packing List, commercial invoice, layout	Accessories may be split into separate lines if not clearly tied to the main machine.	Complete steam boiler set with feed-water pump, safety valve, pressure gauge, control panel.
Condition	Contract, invoice, CO/CQ, inspection certificate if any	Used/refurbished goods may be wrongly treated as new machinery.	Brand-new 100%; if not new, state used/refurbished clearly.

HS CODE – DUTY – C/O

The HS code should be determined from boiler function, structure, steam capacity, operating source and import condition. The codes below are for reference and must be verified against the actual technical file and tariff schedule at declaration time.

Reference HS code	Application condition	Risk if misclassified	Documents to cross-check
8402.11.10 / 8402.11.20	Water-tube boiler with steam production exceeding 45 tons/hour; split by electric or non-electric operation.	Wrong duty/policy if capacity or operating source is not shown.	Catalogue, datasheet, nameplate, drawing, manual.
8402.12.11 / 8402.12.19 / 8402.12.21 / 8402.12.29	Water-tube boiler with steam production not exceeding 45 tons/hour; split by capacity band and operating source.	Wrongly classified under 8402.11 or 8402.19 if t/h data is missing.	Specification, pressure/capacity data, Invoice, Packing List.
8402.19.11 / 8402.19.19 / 8402.19.21 / 8402.19.29	Other vapor-generating boilers, including hybrid boilers; split by above/below 15 tons/hour and operating source.	Wrong line if boiler type or burner/fuel type is unclear.	Catalogue, process description, fuel/burner specification.
8402.20.10 / 8402.20.20	Super-heated water boilers; split by electric/non-electric operation.	Confusion with ordinary steam boiler or central-heating boiler.	Datasheet, operation diagram, temperature/pressure data.
8402.90.10 / 8402.90.90	Only for separately imported boiler parts, not a complete boiler.	Incorrectly splitting a complete machine into parts or vice versa.	Packing List, accessory list, photos, function of each part.

HS group	Reference MFN	Reference ordinary import duty	Reference VAT	C/O notes
8402.11.10 / 8402.11.20	0%	0% reference under the 150% MFN principle; still review the ordinary tariff schedule if MFN/FTA origin is unavailable.	10%	If MFN is already 0%, C/O may not further reduce import duty but may still support origin control, project records or commercial requirements.
8402.12.11 / 8402.12.19 / 8402.12.21 / 8402.12.29	5%	7.5% reference under the 150% MFN principle unless a specific ordinary rate applies.	10%	Special preferential duty may apply if C/O is valid under the relevant FTA and matches form, origin criterion, description and HS.
8402.19.11 / 8402.19.19 / 8402.19.21 / 8402.19.29	3%	4.5% reference.	10%	Review the applicable FTA and C/O form by exporting country.
8402.20.10 / 8402.20.20	0%	0% reference under the 150% MFN principle; still verify the current tariff schedule.	10%	C/O may still be needed for origin proof or commercial/compliance purposes.
8402.90.10 / 8402.90.90	0%	0% reference under the 150% MFN principle; still verify the current tariff schedule.	10%	Use only for separately imported parts; do not split a complete boiler if it is a synchronized machine.

C/O risk: Wrong form, origin criterion, product description, HS code or third-party invoice declaration may cause denial of special preferential duty.

APPLICABLE SPECIALIZED POLICIES

Under Circular 01/2021/TT-BLDTBXH, Section I goods are subject to state quality inspection upon import, while Section II goods are not. Boilers with rated steam working pressure above 0.7 bar are listed in Section II together with HS 8402.11, 8402.12, 8402.19, 8402.20, 8402.90 and 8403.10. However, QCVN/TCVN compliance and technical safety inspection obligations during installation/use still apply.

Goods scenario	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Brand-new boiler, pressure above 0.7 bar, not excluded	Review Circular 01/2021/TT-BLDTBXH, QCVN 01:2008/BLDTBXH, TCVN 7704:2007, TCVN 5346:1991, TCVN 6008:2010.	Catalogue, datasheet, nameplate, pressure/capacity file, CO/CQ, packing list.	Customs at clearance; DOLISA/safety inspection body before use.	Before ETA and before installation.	Do not confuse “not subject to import quality inspection” with “no safety compliance obligation”.
Boiler above 16 bar used in special industries	Review separate sector policy for mechanics, metallurgy, power, energy, oil & gas, dangerous chemicals, explosives or coal mining.	Project file, pressure data, installation site, industry, design file.	Relevant sector authority.	Before purchase contract.	High risk if logistics is arranged before policy is locked.
Used/refurbished boiler	Review Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg on used machinery/equipment/technology lines.	Year of manufacture, manufacturing standard, inspection certificate, maintenance records, serial.	Customs; qualified inspection organization.	Before purchase.	Do not declare used equipment as new.
Boiler with burner, panel, pump, valve and accessories	May be declared with the main machine if synchronized; otherwise separate line review may be needed.	Detailed Packing List, installation diagram, accessory list, photos.	Customs office of declaration.	Before invoice issuance.	Unclear accessories may trigger additional explanation or reclassification.
Boiler imported for EPE/FDI/factory	Review import purpose, declaration type, fixed asset treatment and any incentives.	Contract, PO, project file, equipment list, payment documents.	Managing customs office.	Before declaration.	Wrong declaration type may affect tax, accounting and post-clearance audit.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective/application timing	Role in procedure	Key clause/appendix	Review note
Law	Law on Customs 2014	National Assembly	Verify effect at application time	Basis for customs declaration, inspection and supervision.	Customs dossier, document inspection, physical inspection.	Review by import type.
Law	Law on Product and Goods Quality No. 05/2007/QH12	National Assembly	Verify effect	Basis for Group-2 goods and quality management.	Products/goods capable of causing unsafety.	Directly relevant to Circular 01/2021/TT-BLDTBXH.
Tax law	Law on Export and Import Duties No. 107/2016/QH13; Decision 15/2023/QD-TTg	National Assembly / Prime Minister	Verify effect	Basis for preferential, special preferential and ordinary duty.	Ordinary duty principle and ordinary tariff schedule.	Review if MFN/FTA origin is unavailable.
Decree	Decree 08/2015/ND-CP and Decree 59/2018/ND-CP	Government	Verify effect	Detailed customs procedures.	Dossier, customs channels, valuation, post-clearance audit.	Generally applicable.
Circular	Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC	Ministry of Finance	Verify effect	Guidance on customs documents and declarations.	Declaration, dossier documents, amendment/supplementation.	Check amendments if any.
Specialized circular	Circular 01/2021/TT-BLDTBXH	MOLISA	Effective from 18 July 2021	Group-2 product list under MOLISA management.	Article 4; Section II for boilers above 0.7 bar.	Distinguish import quality inspection from safety obligations during use.
QCVN/TCVN	QCVN 01:2008/BLDTBXH; TCVN 7704:2007; TCVN 5346:1991; TCVN 6008:2010	MOLISA / TCVN	According to each standard/regulation	Occupational safety basis for boilers and pressure vessels.	Scope, installation, inspection, operation and safety.	Review before installation/use.
Tariff	Decree 26/2023/ND-CP	Government	Effective from 15 July 2023	Preferential import tariff.	Chapter 84, heading 8402.	Check tariff at declaration time.
Used machinery	Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg	Prime Minister	Decision 18 effective 15 June 2019; Decision 28 effective 01 March 2023	Import of used machinery/equipment/technology lines.	Import conditions, inspection and dossier for used equipment.	Only applies if not brand-new.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

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

Circular 01/2021/TT-BLDTBXH QCVN 01:2008/BLĐTBXH Decision 18/2019/QD-TTg Decision 28/2022/QD-TTg

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if special preferential duty is claimed.

Specialized documents if arising

Used machinery dossier if not brand-new.
Technical safety inspection dossier before installation/use.
Project dossier if imported for EPE/FDI/factory.
Accessory documents for burner, panel, pumps and valves if imported together.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for which step	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Value, quantity, description, origin declaration	Buyer/Seller	Commodity name only says “boiler” without model/capacity/pressure.	Cross-check with catalogue and nameplate.
Transport	B/L or AWB, Arrival Notice, pre-alert	Delivery order, declaration, cargo release	Forwarder/Carrier	Wrong packages, weight, consignee or port.	Review pre-alert immediately when received.
Technical	Catalogue, datasheet, manual, drawing, pressure data	HS, policy and customs explanation	Supplier/Importer	Steam capacity or operating source missing.	Ask supplier to supplement before shipment.
Safety	Relevant QCVN/TCVN, test certificate, inspection file if any	Safety policy and installation/use preparation	Importer/factory/inspection body	Confusing customs clearance with operating safety conditions.	Prepare inspection checklist before installation.
C/O	FTA C/O form, third-party invoice if any	Special preferential duty claim	Seller/Importer	Wrong description, HS or origin criterion.	Compare C/O with invoice, packing list, B/L and planned HS.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Supporting document	Consequence if unclear	Recommended action
Is HS sufficiently justified?	Is the boiler under 8402.11, 8402.12, 8402.19 or 8402.20?	Catalogue, datasheet, steam capacity, operating source.	HS explanation, declaration amendment or additional duty may arise.	Lock HS before invoice issuance.
Is pressure above 0.7 bar?	Does it fall under QCVN/Circular 01/2021 scope?	Nameplate, pressure data, technical drawing.	Safety policy and operating compliance may be missed.	Ask supplier for rated working pressure.
Is it a special case above 16 bar?	Is it used in mechanics, metallurgy, power, energy, oil & gas, chemicals, explosives or coal mining?	Project file, industry use, specification.	Wrong sector policy may be applied.	Review policy before purchase.
New or used?	Is it refurbished/used?	Invoice, contract, manufacture year, inspection certificate.	Shipment may be held if condition is wrong.	State new/used clearly in documents.
Are accessories clear?	Are burner, panel, pump and valves imported with the machine or separately?	Packing List, accessory list, photos.	Line splitting or additional explanation may be required.	Prepare accessory appendix.
Is C/O eligible?	Correct form, origin criterion, HS and description?	C/O, invoice, B/L, packing list.	Special preferential duty may be denied.	Check C/O draft before original issuance.

PRACTICAL E2E PROCEDURE

Step 1 – Pre-ETA review

Lock HS by boiler type, steam capacity and operating source.
Review Circular 01/2021/TT-BLDTBXH, QCVN 01:2008/BLDTBXH and special cases.
Check VAT, MFN, C/O and labeling.
Identify new/used status and standalone machine vs line.

Step 2 – Lock documents and technical file

Lock Invoice, Packing List, B/L/AWB.
Lock catalogue, datasheet, nameplate and technical drawing.
Check name, model, serial, origin, capacity and pressure.
Request supplier to supplement missing technical files.

Step 3 – Specialized dossier review

For new goods under Section II, prepare safety compliance file for use stage.
For used goods, review Decision 18/2019 and 28/2022.
For special boilers above 16 bar, review sector authority requirements.
Do this before ETA, not after arrival.

Step 4 – Customs declaration

Green channel: conditional system-based release.
Yellow channel: document review, often on HS, catalogue, C/O and value.
Red channel: document and physical inspection.
Prepare explanations on description, capacity, pressure and accessories.

Step 5 – Clearance and delivery

Release and deliver cargo to warehouse/site.
Check package condition, accessories and nameplate.
Hand over technical file to factory/project team.
Archive shipment file for post-clearance audit.

Step 6 – Post-clearance completion

Review Vietnamese label if circulated/used as required.
Prepare safety inspection before operation if applicable.
Archive C/O, declaration, catalogue and transport documents.
Prepare explanation file for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Document to check
Wrong HS due to missing capacity or operating source	Reclassification, declaration amendment and delayed clearance.	Require datasheet showing t/h, electric/non-electric and boiler type.	Catalogue, datasheet, nameplate.
Confusing boiler with thermal-oil heater/pressure vessel/refrigeration system	Wrong specialized policy and safety dossier.	Separate product scope in description and Packing List.	Technical file, drawing, use purpose.
Failure to identify pressure above 0.7 bar	Missing QCVN/Circular 01 review and use-stage inspection dossier.	Lock pressure rating before purchase.	Nameplate, pressure test report, drawing.
Used goods declared as new	Shipment hold, inspection request or import condition failure.	Confirm condition and year of manufacture in writing.	Contract, invoice, certificate, serial/year.
C/O mismatch	Special preferential duty denied.	Check C/O draft before original issuance.	C/O, invoice, B/L, Packing List.
Accessories unclear	Line split, document supplement or physical inspection.	Prepare accessory list and photos.	Packing List, photos, accessory catalogue.

FAQ – COMMON BUSINESS QUESTIONS

Does importing a boiler require a permit?

Do not conclude absolutely without reviewing the file. For new boilers under Section II of Circular 01/2021/TT-BLDTBXH, distinguish no state quality inspection at import from safety compliance and inspection obligations during use.

Is import quality inspection required?

Under Article 4 of Circular 01/2021/TT-BLDTBXH, Section II goods are not subject to state quality inspection upon import. Boilers above 0.7 bar are in Section II, subject to correct scope and exclusions.

Which HS codes are commonly reviewed?

Usually heading 8402: 8402.11, 8402.12, 8402.19, 8402.20; separately imported parts may be reviewed under 8402.90.

What is the VAT rate?

Reference VAT is 10% at import stage. Do not assume VAT reduction unless the current reduction policy and exclusion list are checked.

Can C/O reduce duty?

Possibly, if valid under the relevant FTA. For MFN 0% lines, C/O may not further reduce import duty but may support origin/commercial compliance.

Are used boilers processed like new boilers?

No. Used/refurbished boilers must be reviewed under Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg.

What is HS Code?

Internal link for classification basis.
View article

What is C/O?

Internal link for special preferential duty conditions.
View article

Used machinery import

Internal link for non-new boiler cases.
View article

Imported goods labeling

Internal link for original label and Vietnamese sub-label.
View article

DEM/DET risk

Internal link for logistics cost risk when documents are delayed.
View article

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide maps HS, duty, documents and specialized policy. In real shipments, enterprises still need to review catalogue, datasheet, model, documents, origin, pressure, steam capacity and import purpose.

Pre-ETA review

HS, specialized policy, C/O, duty, labeling, catalogue/datasheet/model.
Special attention to pressure above 0.7 bar, steam capacity and used-equipment status.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, test report, labels and technical documents.
Lock model, serial, capacity and pressure before declaration.

Logistics & customs clearance

Coordinate international freight, ETA, pre-alert, customs declaration, Green/Yellow/Red channel handling and domestic delivery.
Archive post-clearance file for audit or use-stage inspection.

For shipments that may involve specialized policy, C/O or labeling requirements, enterprises should not wait until arrival to start document review. Small mismatches among Invoice, Packing List, catalogue, datasheet, C/O or labels can trigger additional document requests, clearance delays or unplanned storage costs.

TGIMEX supports E2E import execution: pre-ETA policy review, document checking, international transport coordination, customs declaration, clearance handling, domestic delivery and post-clearance file archiving.

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