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IMPORT PROCEDURES FOR FORKLIFT TRUCKS
Forklift trucks are high-risk import items because an incorrect power source, new/used status, chassis/engine number, rated capacity or specialized registration policy may trigger channel transfer, document supplementation, storage cost and DEM/DET. This article provides an E2E map for pre-ETA review: HS, duties, C/O, specialized policy, documents, customs workflow and risk points.
QUICK FACT
| Item | Review content | Operational note |
|---|---|---|
| Commodity | Forklift trucks for warehouse, factory, logistics or cargo handling; electric, diesel/gas or manual depending on design. | This article applies only to forklift trucks for goods, not automatically to aerial platforms, personnel lifts or construction hoists. |
| Reference HS | Heading 8427: 8427.10.00, 8427.20.00, 8427.90.00. | Finalize HS by self-propelled/non-self-propelled design, power source, rated capacity and actual function. |
| Reference duties | MFN generally 0%; ordinary duty reference 5%; standard VAT 10%. | C/O may support preferential duty but does not replace quality inspection/registration if applicable. |
| Key policy | Quality inspection/registration if listed under the current specialized-management list; labeling; used machinery; chassis/engine numbers. | Do not assume exemption without reviewing model, HS, capacity, technical file and current regulations. |
| Category IDs | VI 2854 / EN 2878 / ZH 2880 | Final product category under machinery. |
SCOPE OF APPLICATION
Applies to
Forklift trucks for lifting, stacking and moving pallets/cargo in warehouses, factories, ports and logistics facilities.
Does not automatically apply to
Aerial work platforms, personnel lifting platforms, construction hoists, cranes or other specialized lifting equipment.
Separate review required
Used/refurbished units, samples, lithium-battery units, altered chassis/engine numbers or project imports.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Identification should be based on lifting mechanism, power source, self-propelled capability, capacity, lift height, fork type, control system, battery/engine, new/used status and identification numbers.
TECHNICAL IDENTIFICATION CRITERIA
| Criteria | Documents to check | Risk if misdescribed | Suggested description |
|---|---|---|---|
| Power source | Catalogue, datasheet, nameplate, photos | Wrong split between electric and other self-propelled forklifts | Forklift truck, electric motor, model…, rated capacity… |
| Self-propelled mechanism | Catalogue, operating photos/video, technical description | Wrong HS between 8427.10/8427.20 and 8427.90 | Self-propelled fork-lift truck / non-self-propelled pallet truck |
| Rated capacity and lift height | Load chart, nameplate, certificate if any | Wrong safety/registration assessment | Rated capacity 3,000 kg, lifting height 4,500 mm |
| Condition | Invoice, packing list, photos, serial/chassis/engine number | Used equipment may require separate conditions | Brand new / used forklift truck, year of manufacture… |
| Chassis/engine/serial number | Nameplate, stamped-number photos, packing list | High risk if erased, modified or inconsistent | Chassis no., engine no., serial no. shown consistently |
HS CODE – DUTY – C/O
Forklift HS classification depends on the operating mechanism and power source. Duty information is separated for landed cost review and must be checked at declaration date.
REFERENCE HS CODE TABLE
| Reference HS code | Applicability | Risk if misclassified | Documents to check |
|---|---|---|---|
| 8427.10.00 | Self-propelled trucks powered by an electric motor; usually battery/electric forklifts. | Confusion with diesel/gas forklifts or manual pallet trucks; wrong policy and technical file. | Catalogue, datasheet, battery/motor spec, nameplate, photos. |
| 8427.20.00 | Other self-propelled trucks; usually diesel, gas or non-electric powered forklifts. | Confusion with electric forklifts or aerial platforms; wrong HS and description. | Engine spec, fuel type, capacity chart, nameplate, C/O. |
| 8427.90.00 | Other trucks; manual/non-self-propelled forklifts depending on design. | Wrong use for self-propelled forklifts. | Operating mechanism description, photos, manual, packing list. |
REFERENCE DUTY – VAT – C/O
8427.10.00
Self-propelled trucks powered by an electric motor
MFN: MFN 0%
Ordinary duty: Ordinary duty: review under Decision 15/2023/QD-TTg; if there is no specific ordinary-tariff line, the principle is 150% of the corresponding MFN rate
VAT: Standard VAT 10%; check any valid VAT-reduction policy at declaration date
C/O/FTA & note: Valid C/O may keep import duty at 0%; it does not replace quality inspection/registration if applicable.
8427.20.00
Other self-propelled trucks, e.g. diesel/gas forklift
MFN: MFN 0%
Ordinary duty: Ordinary duty: review under Decision 15/2023/QD-TTg; if there is no specific ordinary-tariff line, the principle is 150% of the corresponding MFN rate
VAT: Standard VAT 10%; verify at declaration date
C/O/FTA & note: C/O affects import duty only; registration, labeling and chassis/engine number checks remain separate.
8427.90.00
Other trucks; manual/non-self-propelled forklifts depending on design
MFN: MFN 0%
Ordinary duty: Ordinary duty: review under Decision 15/2023/QD-TTg; if there is no specific ordinary-tariff line, the principle is 150% of the corresponding MFN rate
VAT: Standard VAT 10%; review actual file
C/O/FTA & note: Do not use this code for self-propelled trucks; operating mechanism must be evidenced.
C/O – FTA CHECK TABLE
| C/O scenario | Duty impact | Review condition | Risk |
|---|---|---|---|
| No C/O or invalid C/O | Apply MFN where eligible; no special preferential duty. | Check exporting country, origin, goods description, HS and direct transport. | Incorrect C/O may cause loss of preference or document amendment. |
| FTA C/O forms | Special preferential duty may apply; many FTAs can still be 0%. | Form, origin criteria, signature/stamp, third-party invoice if any. | C/O inconsistent with model/chassis/HS can be rejected. |
| Used forklifts | C/O does not replace used-equipment inspection/conditions. | Year of manufacture, remaining quality, chassis/engine numbers, import purpose. | Used goods not reviewed before ETA can be held. |
SPECIALIZED POLICY MATRIX
| Scenario | Potential policy | Documents | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| New forklifts under heading 8427 | Technical safety and environmental protection inspection/certification or declaration of conformity under the transport specialized-management list, if still applicable. | Quality inspection registration, catalogue, C/Q, technical file, chassis/engine numbers, nameplate photos. | Registration authority/National Single Window or competent authority under current policy. | Before ETA or declaration. | Confirm whether the case is handled before clearance or after clearance before market placement; do not assume exemption. |
| Powered forklift truck with rated lifting capacity from 1,000 kg | Review QCVN 25:2015/BLDTBXH and technical safety inspection under QTKD 17-2016/BLDTBXH before use if within scope. | Technical dossier, equipment record, conformity certificate if any, rated capacity, inspection record. | Designated occupational safety inspection body. | Before use and periodically during operation. | QCVN 25 excludes certain cases such as single-axle industrial trucks; review actual design. |
| Used forklifts | Decision 18/2019/QD-TTg on used machinery/equipment. | Manufacturing year, inspection certificate, technical condition, applicable standard. | Customs/inspection organization. | Before purchase. | Missing certificate may lead to holding or re-export. |
| Chassis/engine numbers | Review import prohibition/conditions where numbers are erased, modified or re-stamped. | Photos, nameplate, sale documents. | Customs. | Before booking. | High risk if identification numbers are unclear. |
| Battery/lithium battery included | DG transport review, MSDS, UN38.3 if lithium battery. | MSDS, test report, battery spec, packing instruction. | Carrier/airline/forwarder. | Before booking. | Battery changes freight cost and packing conditions. |
| EPE/FDI/factory use | Customs type, intended use and fixed asset treatment if any. | Contract, PO, import purpose, project file, accounting documents. | Managing customs branch. | Before declaration. | Wrong customs type affects tax and audit. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document | Issuing authority | Effective/applicable date | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Customs | Customs Law 54/2014/QH13; Circular 38/2015/TT-BTC amended by 39/2018/TT-BTC | National Assembly; Ministry of Finance | Check current effect | Customs file, declaration, channeling, post-clearance audit | Customs documents, valuation, HS classification | Applies to all import shipments. |
| Foreign trade management | Decree 69/2018/ND-CP | Government | Effective from 15/05/2018 | Import/export management and prohibition lists | Review cases of erased/altered identification numbers if any | Do not import if prohibited or conditions are not met. |
| Used machinery | Decision 18/2019/QD-TTg | Prime Minister | Effective from 15/06/2019 | Used machinery/equipment import conditions | Age, remaining quality, inspection certificate | Applies only to used goods. |
| Specialized registration | Circular 12/2022/TT-BGTVT and amendments/replacements if any | Transport authority / successor authority | Check at declaration date | List of potentially unsafe goods in transport sector | Forklift/work-truck group if listed | Review by actual HS/model; no blanket conclusion. |
| Quality inspection / registration | Circular 41/2018/TT-BGTVT and current amendments/replacements, if any | Ministry of Transport / successor authority | Review validity at declaration date | List of potentially unsafe products under transport management | Forklifts under HS heading 84.27, certification/declaration of conformity before or after clearance | Review against current legal text, model, use purpose and authority guidance. |
| Occupational safety | Circular 51/2015/TT-BLDTBXH; QCVN 25:2015/BLDTBXH | Ministry of Labour, Invalids and Social Affairs / successor authority | Issued on 08/12/2015 | Safety regulation for powered forklift trucks with rated lifting capacity from 1,000 kg | Scope, exclusions and inspection before use | Not automatically applicable to every truck; check capacity and construction. |
| Technical safety inspection | QTKD 17-2016/BLDTBXH; Circular 54/2016/TT-BLDTBXH | Ministry of Labour, Invalids and Social Affairs / successor authority | Review validity at use date | First, periodic and extraordinary technical safety inspection procedure for forklifts | Dossier review, external technical check, no-load test, load test and result handling | Periodic inspection cycle is generally 03 years if within scope. |
| Group-2 goods under labour management | Circular 01/2021/TT-BLDTBXH | Ministry of Labour, Invalids and Social Affairs | Effective from 18/07/2021 | List of potentially unsafe goods and import quality inspection measures | Section I/Section II of the list | Only conclude import quality inspection after checking the exact list, HS and goods description. |
| Labeling | Decree 43/2017/ND-CP; Decree 111/2021/ND-CP | Government | 43 effective 01/06/2017; 111 effective 15/02/2022 | Original/supplemental label | Product name, model, origin, importer, key specs | Must match invoice, packing list and catalogue. |
| Tariff | Decree 26/2023/ND-CP; Decree 199/2025/ND-CP | Government | 26 effective 15/07/2023; 199 effective 08/07/2025 | MFN tariff and amendments | Heading 8427 | Check at declaration date. |
| VAT | VAT Law 48/2024/QH15; Decree 181/2025/ND-CP | National Assembly; Government | New framework from 01/07/2025 | VAT determination | Standard 10%; review any valid reduction policy | Do not fix a rate without checking declaration date. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises may search by document number on official legal portals, the Government portal or the issuing authority’s website. Enterprises should cross-check the legal document portal or the issuing authority’s website before applying.
CUSTOMS DOCUMENT SET
Commercial set
- Commercial Invoice
- Packing List
- B/L or AWB
- Contract/PO
- C/O if preferential duty is claimed
- Photos, model list, serial/chassis list
Technical/specialized file
- Catalogue/datasheet/manual
- Nameplate, load chart, C/Q if any
- Quality inspection/registration file if applicable
- Inspection certificate for used units if any
- MSDS/UN38.3 if lithium battery is included
Matching rule
Product name, model, serial, chassis number, engine number, capacity, origin and condition must match 100%.
OPERATIONAL DOCUMENT CHECKLIST
| File group | Required documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO, B/L/AWB | Declaration, duty, valuation | Importer/shipper/forwarder | Generic name “machinery”, missing model/serial | Match model, quantity, weight, chassis/engine number. |
| Technical | Catalogue, datasheet, manual, nameplate, load chart | HS classification, specialized review | Supplier/importer | No rated capacity/power source shown | Request documents before booking. |
| Registration/quality if applicable | Quality inspection registration, C/Q, technical file, vehicle photos | Specialized inspection, conditional clearance | Importer/registration body | Late filing after ETA | Register before or immediately when shipping docs are available. |
| Used goods if any | Inspection certificate, year of manufacture, technical condition | Decision 18/2019 review | Importer/supplier/inspection organization | Missing certificate or manufacturing year | Pre-check before payment. |
| Label | Original label, draft supplemental label | Clearance/circulation | Importer | Missing importer, origin, model | Approve label before ETA. |
CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence | Recommended action |
|---|---|---|---|---|
| HS | Is it electric self-propelled, other self-propelled or non-self-propelled? | Catalogue, datasheet, photos | Wrong HS and policy | Confirm operating mechanism before declaration. |
| Registration/quality | Is the model/HS covered by specialized inspection? | Regulation list, technical file | Delayed final clearance | Review before ETA. |
| New/used | Is the truck new or used? | Invoice, photos, manufacturing year, inspection cert | Missing used-equipment conditions | Confirm condition before purchase. |
| Chassis/engine number | Is it clear, original and consistent? | Nameplate, stamped-number photos | Holding/inspection risk | Check photos before loading. |
| C/O | Is form, HS, description and origin correct? | Draft C/O, invoice, B/L | No preference or amendment | Pre-check draft C/O. |
| Battery | Any lithium battery or battery pack included? | MSDS, battery spec | Carrier refusal or extra cost | Review DG before booking. |
E2E OPERATIONAL WORKFLOW
Pre-ETA review
Finalize HS, power source, rated capacity, new/used status, quality/registration policy, C/O, VAT and labeling.
Lock documents and technical file
Lock Invoice, Packing List, B/L/AWB, catalogue, datasheet, manual, nameplate, chassis/engine numbers and C/O draft.
Register specialized inspection if applicable
If registration/quality inspection applies, prepare and file early via the relevant authority/portal; do not wait until after ETA.
Customs declaration
Handle Green/Yellow/Red channels and be ready to explain HS, value, C/O, model, identification numbers and new/used status.
Clearance, delivery and post-clearance file
Move to warehouse/storage if required, complete inspection results, labeling, delivery and archive the shipment file.
PRE-ETA RISK CHECKLIST
| Risk | Impact | Pre-ETA control | Documents |
|---|---|---|---|
| Generic “forklift” without power source | Wrong HS between 8427.10 and 8427.20 | Require datasheet/nameplate | Catalogue, photos, spec |
| No specialized registration if applicable | Clearance delay or storage arrangement | Review list and register early | Technical file, registration |
| Used goods without certificate | Holding, inspection or re-export risk | Check year and certificate before purchase | Inspection certificate, photos |
| Chassis/engine mismatch | Inspection and compliance risk | Check stamped-number photos before booking | Nameplate, chassis/engine photos |
| C/O inconsistency | Loss of preferential duty | Pre-check draft C/O | C/O, invoice, packing list |
FAQ
| Question | Answer |
|---|---|
| Does importing a forklift require a permit? | Do not conclude generally. Review model, HS, new/used status and specialized-inspection list at declaration date. |
| Does a forklift require quality inspection/registration? | It may be subject to specialized registration/quality inspection depending on the effective list and actual file. |
| What is the HS code for forklifts? | Commonly heading 8427: 8427.10.00, 8427.20.00 or 8427.90.00. |
| What import duties apply? | Reference MFN 0%, ordinary duty 5%, standard VAT 10%; check at declaration date. |
| Can used forklifts be imported? | They may trigger Decision 18/2019 and inspection certificate requirements; review before purchase. |
| Can C/O reduce duty? | Possibly, if valid; it does not replace registration/quality inspection, labeling, identification numbers and technical documents. |
IMPLEMENTATION SOLUTIONS FROM TGIMEX
This article provides a map of HS, duties, documents and specialized policies. Actual forklift imports still require review against catalogue, datasheet, model, documents, origin, identification numbers, condition and import purpose.
Pre-ETA review
HS, specialized policy, C/O, duties, label, model, capacity and identification numbers.
Compliance file control
Invoice, Packing List, B/L/AWB, C/O, catalogue, datasheet, C/Q and registration file if any.
Logistics & customs
Agent coordination, carrier tracking, pre-alert, customs declaration, channel handling and domestic delivery.
For shipments that may involve specialized inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to start the compliance review. TGIMEX supports an E2E approach: pre-ETA review, document control, international logistics coordination, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
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