If a gas tank is declared under the wrong HS code, lacks technical evidence, misses specialized inspection review or has no safety inspection plan, the shipment may be routed for document/physical checks, lose C/O benefits and delay project installation. This article gives an E2E map for pre-ETA review: HS, duties, C/O, specialized policy, customs dossier, inspection and risk controls.

Legal note: This article applies only to gas tanks. Figures such as HS 7311.00.99, MFN 0%, VAT 10% and Category IDs 2850/2890/2892 are operational references. The actual import dossier must be reviewed against the catalogue, datasheet, model, capacity, design pressure, gas type, new/used condition and declaration date.

QUICK FACTS

Item	Operational review point
Product	Gas tank for compressed or liquefied gas; normally a steel pressure vessel/tank with nameplate, design pressure and capacity.
Reference HS	7311.00.99 – other containers for compressed or liquefied gas, of iron or steel. Re-check if the material, capacity or structure differs.
Reference tax	Ordinary import duty: 5%; MFN import duty: 0%; standard VAT: 10%. FTA preferential duty must be checked by agreement and origin country at the declaration date.
Specialized management	If the item is a pressure vessel or falls under the MOIT specialized inspection list, prepare technical documents, certificates/reports and safety inspection plan before operation.
Website category	VI 2850 · EN 2890 · ZH 2892 – Boilers, thermal oil heaters, pressure vessels, gas tanks, refrigeration systems and pressure piping.

SCOPE OF APPLICATION

This article is prepared for the import of gas tanks into Vietnam, especially tanks/vessels used for compressed or liquefied gas and identified by model, serial number, capacity, working/design pressure, material and gas type.

It must not be automatically applied to boilers, thermal oil heaters, refrigeration systems, pressure piping or ordinary liquid storage tanks.
New, used, refurbished, warranty, sample or project cargo may trigger different dossier requirements.
If valves, pressure gauges, sensors, controllers, batteries, adapters or other accessories are shipped together, each accessory group should be reviewed separately.
Review based on the actual catalogue, datasheet, model and import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Function

Designed for compressed gas, industrial gas, liquefied gas or gaseous media under pressure. This distinguishes it from water, oil or liquid chemical tanks.

Structure

Check body material, welded/seamless structure, capacity, design pressure, coating, supports, manhole, safety valve, pressure gauge and manufacturer nameplate.

Key parameters

Lock the capacity, working pressure, design pressure, working temperature, gas type and manufacturing standard before declaration.

Criteria to check	Documents to compare	Risk if described incorrectly	Suggested goods description
Technical name	Catalogue, datasheet, technical drawing, nameplate	Wrong HS or wrong specialized policy.	“Steel gas tank for compressed/liquefied gas, model…, capacity…, design pressure…”
Material	Material certificate, factory certificate, actual photos	Wrong chapter/HS if steel is confused with aluminum/composite.	State iron/steel or other actual material clearly.
Capacity and pressure	Nameplate, design drawing, test certificate	Wrong subheading or missed safety inspection obligation.	State capacity in L/m³ and pressure in bar/MPa.
Gas type	Project document, catalogue, MSDS if gas is shipped together	LPG/CNG/special gas may trigger specific technical rules.	State the designed gas service, not only “tank”.
Condition	Invoice, photos, manufacturing year, inspection certificate if used	Used goods may require additional conditions.	State new 100% or used according to documents.

HS CODE – DUTIES – C/O

For gas tanks made of iron or steel, the first heading to review is 7311 – containers for compressed or liquefied gas, of iron or steel. HS 7311.00.99 should only be used when the actual item falls under the “other” subheading; capacity, structure, material and intended use must be checked before customs declaration.

Quick duty frame for reference HS 7311.00.99

Ordinary import duty: 5% – relevant where MFN or special preferential FTA treatment is not available.
MFN import duty: 0% – according to Vietnam Trade Portal data for HS 7311.00.99.
Import VAT: 10% – standard VAT reference at the time of review.
FTA preferential duty with C/O: must be checked under the applicable agreement such as ATIGA, ACFTA, AKFTA, VKFTA, AJCEP/VJEPA, CPTPP, EVFTA, UKVFTA or RCEP. Because the MFN rate is already 0%, C/O may not reduce import duty further for this HS line, but it remains important for origin evidence, FTA declaration or commercial compliance.

Reference HS	Application condition	Risk if wrong	Documents to review
7311.00.99	Other iron/steel containers for compressed or liquefied gas; commonly used for larger industrial gas tanks or items outside small-capacity subheadings.	Wrong duty, wrong specialized control, C/O mismatch or customs classification query.	Catalogue, datasheet, drawing, nameplate, photos, model/serial, capacity, design pressure and gas medium.
7311.00.21/22/29	Seamless steel cylindrical containers; review capacity and whether the tank is for CNG/LNG/LPG or other gas.	Confusing seamless steel cylinders with welded/fabricated tanks may lead to wrong subheading.	Construction drawing, manufacturing standard, factory certificate, capacity and gas type.
7311.00.93/94/99	“Other” branch, where 7311.00.93 commonly covers capacity below 30L, 7311.00.94 from 30L to below 110L, and 7311.00.99 other remaining cases.	Wrong capacity statement or missing nameplate may cause subheading error.	Nameplate, actual capacity, pressure test certificate, packing list/model list.
7309.xx	Only review for ordinary tanks/reservoirs not designed for compressed or liquefied gas.	Misclassification if applied to pressurized gas tanks.	Storage purpose, medium, material, design pressure and technical description.
7613.xx	Only review if the gas container is made of aluminum.	Wrong chapter and duty if the material is misdeclared.	Material certificate, catalogue and actual photos.

Detailed reference duty table

Tax item	Reference rate for HS 7311.00.99	When applied	Required documents/conditions	Risk control point
Ordinary import duty	5%	When MFN or special preferential FTA treatment is not available.	Check origin, exporting country/territory, trade treatment and ordinary tariff at declaration date.	Using MFN without eligibility may lead to duty collection and administrative penalties.
MFN import duty	0%	When goods are eligible for MFN treatment and the HS code is correctly declared.	Invoice, Packing List, B/L/AWB and origin/commercial documents where required by Customs.	Wrong HS or insufficient origin evidence may change the applicable duty treatment.
Import VAT	10%	Applied to imported gas tanks as ordinary goods unless a valid VAT policy at the declaration date provides otherwise.	Customs value declaration, commercial invoice, payment documents, goods description and VAT basis at declaration date.	Do not apply VAT reduction unless the legal conditions and exclusion list are checked.
FTA special preferential duty / C/O	Must be reviewed by agreement; for HS 7311.00.99, many FTA schedules may be 0% if all conditions are met.	When the importer claims special preferential treatment under the relevant FTA.	C/O Form D/E/AK/VK/AJ/VJ/EUR.1, CPTPP, RCEP or permitted self-certification; origin rule and direct consignment must be satisfied.	Wrong form, origin criterion, goods description, HS code, retroactive issuance or missing through transport evidence may result in denial of preference.
Other taxes	No separate excise tax/environmental protection tax is identified for an empty gas tank body within this article’s scope.	Review separately if the tank is imported together with gas, LPG/CNG/LNG, accessories or other goods subject to different tax policies.	Separate description, quantity, customs value and HS code for each component if imported together.	Combining “tank + gas + accessories” in one vague description may lead to wrong HS, duty and specialized policy.

Operational note: Since HS 7311.00.99 has MFN duty of 0%, the tax review should not focus only on “reducing duty with C/O”. The more important task is to lock the correct HS, verify that the goods are truly gas containers, and support origin/tax treatment with the actual dossier. If the tank is part of an FDI/EPE project or is shipped together with other equipment, the goods list, value, accessories and import purpose must be separated clearly.

C/O risk: preferential treatment may be denied if the C/O form, origin criterion, goods description, HS code, transport document or invoice information does not match the declaration dossier.

APPLICABLE SPECIALIZED MANAGEMENT

Goods scenario	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Standard steel gas tank	Review MOIT specialized inspection list under Decision 1182/QD-BCT.	HS, catalogue, datasheet, manufacturing standard, test/inspection certificate.	MOIT or designated inspection/certification bodies depending on case.	Before ETA.	Do not conclude “no license/no inspection” without reviewing HS, model and technical scope.
Pressure vessel with working pressure above 0.7 bar	May be subject to technical safety inspection before use.	Technical file, equipment logbook, factory certificate, pressure test records, nameplate.	Qualified inspection organization and local labor authority where applicable.	Before installation/operation.	The key risk may arise after clearance at the operation stage.
Refillable welded steel LPG cylinder 0.5L–150L	Review LPG-specific QCVN such as QCVN 04:2013/BCT if within scope.	Capacity, LPG service, construction, testing certificate.	MOIT/designated conformity or testing bodies.	Before arrival.	Do not apply LPG rules to all industrial gas tanks.
Tank used in oil-refining, petrochemical, gas processing or fertilizer plants	Review QCVN 13:2021/BCT on risk-based inspection if the equipment falls within the regulated scope.	Project dossier, design standard, pressure, medium, risk-based inspection procedure if applicable.	MOIT / suitable technical safety inspection organization.	From project design and procurement stage.	Applicability depends on the operating environment and actual technical dossier; do not apply broadly to every gas tank.
Used/refurbished tank	Review Decision 18/2019/QD-TTg and 28/2022/QD-TTg if treated as used machinery/equipment.	Manufacturing year, condition, quality standard, inspection certificate.	Customs/designated inspection body if required.	Before purchase/booking.	Do not ship used goods before confirming eligibility.
EPE/FDI/factory project import	Review customs regime, fixed asset treatment and duty exemption/non-exemption if any.	Contract, PO, investment project, machinery list, invoice, packing list.	Managing customs branch.	Before declaring customs regime.	Wrong regime may create post-clearance risk.

LEGAL DOCUMENTS TO REVIEW

Document group	Document number/name	Issuing authority	Effective/applicable date	Role in procedure	Key provisions/annexes	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Effective 01/01/2015	Customs procedures and supervision.	Customs dossier and inspection rules.	Check subsequent amendments.
Decree	Decree 08/2015/ND-CP, 59/2018/ND-CP, 167/2025/ND-CP	Government	Decree 167 effective 15/08/2025	Detailed customs procedures.	Declaration, supplement, inspection, post-clearance rules.	Use consolidated texts where needed.
Law	Occupational Safety and Hygiene Law 84/2015/QH13	National Assembly	Effective 01/07/2016	Safety management for strict-safety equipment.	Technical safety inspection obligations.	Important for installation/operation.
Decree	Decree 44/2016/ND-CP	Government	Effective 01/07/2016	Technical safety inspection and OSH training.	Inspection-related articles.	Review based on actual equipment.
Circular	Circular 36/2019/TT-BLDTBXH	MOLISA	Issued 30/12/2019, effective 01/03/2020	List of machinery, equipment, materials and substances subject to strict occupational safety requirements.	Annexed list covering boilers, pressure vessels and pressure equipment where applicable.	Used to determine technical safety inspection obligations before operation.
Decision	Decision 1182/QD-BCT	MOIT	Issued 06/04/2021	Specialized inspection list under MOIT.	Annexes 1, 2, 3.	Compare HS and description.
QCVN	QCVN 01:2008/BLDTBXH	MOLISA	Issued with Decision 64/2008/QD-BLDTBXH	Safety for boilers and pressure vessels.	Scope includes pressure above 0.7 bar.	Apply only within scope.
QCVN	QCVN 13:2021/BCT, issued with Circular 13/2021/TT-BCT	MOIT	Effective 01/06/2022	Risk-based inspection for pressure vessels used in oil refineries, gas processing facilities and fertilizer plants.	Scope of QCVN application.	Not applied universally to all gas tanks; review actual plant and technical dossier.
Labeling	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	Effective 01/06/2017 and 15/02/2022	Goods labeling and Vietnamese supplementary label.	Mandatory label contents.	Check before circulation/installation.
Tax	Import-Export Tax Law 107/2016/QH13; Decision 15/2023/QD-TTg; current MFN/FTA tariffs	National Assembly/PM/Government	Check at declaration date	Import duty and FTA treatment.	HS 7311 and ordinary duty rule.	Do not claim FTA preference without valid C/O.
VAT	Resolution 204/2025/QH15 and Decree 174/2025/ND-CP if applicable at import date	National Assembly / Government	Decree 174 effective from 01/07/2025	Review VAT reduction policy where the goods qualify and are not excluded.	List of goods and services not eligible for VAT reduction.	The article keeps the standard VAT reference at 10%; apply any different rate only when legal conditions are met.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Check HS 7311.00.99 Decision 15/2023/QD-TTg Decree 26/2023/ND-CP Decree 44/2016/ND-CP Decision 1182/QD-BCT QCVN 01:2008/BLDTBXH Decree 43/2017/ND-CP

Importers should cross-check the legal texts on official legal portals or competent authority websites before application.

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
Certificate of Origin – C/O if claiming preferential duty.
Goods photos, original label and model/serial list if required.

Technical/specialized documents

Catalogue, datasheet and technical drawing.
Nameplate showing capacity, pressure and manufacturing standard.
Factory test, pressure/hydro test certificate if available.
Conformity/inspection/test report if applicable.
Technical safety inspection file before operation if applicable.

Matching rule: goods name, quantity, model, serial, origin, capacity, pressure and technical parameters should match 100% across commercial documents, technical files, labels, specialized dossiers and customs declaration.

Dossier group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Customs declaration and valuation	Importer/exporter/procurement	Generic goods name, wrong quantity/weight	Line-by-line comparison with catalogue and packing.
Transport	B/L or AWB, Arrival Notice, Pre-alert	D/O, declaration, cargo release	Forwarder/Docs	Wrong consignee, port or package count	Lock draft B/L before issue.
C/O	Relevant FTA C/O form	Preferential duty	Exporter/importer	Wrong form/HS/description	Check draft C/O before issue.
Technical	Catalogue, datasheet, drawing, nameplate	HS and policy review	Supplier/engineering	Missing pressure, capacity, material	Request manufacturer confirmation.
Specialized	Certificate, test report, inspection certificate	Specialized inspection/safety inspection	Importer/compliance/inspector	Prepared after ETA	Review list and book inspection before ETA.
Labeling	Original label and Vietnamese supplementary label if circulated/installed in Vietnam	Customs clearance, circulation, installation and post-clearance record	Importer / Compliance	Missing origin, model, safety specifications or responsible entity	Compare label photos against invoice, catalogue and labeling regulations before ETA.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is it truly an iron/steel gas container for compressed/liquefied gas?	Catalogue, photos, nameplate	Classification query	Lock technical description before declaration.
Pressure/capacity	Is working pressure above 0.7 bar? Which capacity range?	Nameplate, drawing, test certificate	Wrong HS or missed inspection	Include parameters in goods description.
Specialized policy	Is it subject to specialized inspection or group 2 goods?	Decision 1182/QD-BCT, QCVN	Dossier supplementation, delay	Review before ETA.
C/O	Does C/O match HS, description and invoice?	C/O, invoice, packing list, B/L	FTA preference denied	Check draft before issue.
New/used	Is it new or used/refurbished?	Invoice, photos, manufacturing year	Used machinery restrictions	Confirm before contract.
Accessories	Do valves/sensors/controllers trigger separate policies?	Accessory list, datasheets	Additional explanation requested	List accessories clearly.

PRACTICAL E2E PROCESS

Step 1 · Pre-ETA review

Finalize HS 7311.00.99 or relevant subheading; review specialized policy, safety inspection, C/O, tax, label and new/used condition.

Step 2 · Lock documents

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

Step 3 · Specialized filing if applicable

Prepare registration/certification/inspection dossier before ETA if required.

Step 4 · Customs declaration

Green channel: conditional release. Yellow channel: document check. Red channel: document and physical inspection.

Step 5 · Clearance and delivery

Complete duty payment, inspection if any and arrange safe delivery to warehouse/site.

Step 6 · Post-clearance

Handle supplementary label, safety inspection before operation and shipment file retention.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Confusing gas tank with liquid tank	Wrong HS and policy	Confirm compressed/liquefied gas function	Catalogue, datasheet, nameplate.
Missing pressure/capacity data	Cannot support classification or inspection scope	Request nameplate/drawing before shipment	Nameplate, drawing, test certificate.
No specialized/safety review	Dossier delay and storage cost	Review Decision 1182/QD-BCT and QCVN	HS and technical files.
Incorrect C/O	FTA preference denied	Check draft C/O before issue	C/O, invoice, B/L.
Used goods not reviewed	Possible refusal/additional inspection	Review Decisions 18/2019 and 28/2022	Manufacturing year, inspection certificate.
Generic description	Customs explanation required	Standardize description with model/capacity/pressure	Invoice, packing list, catalogue.

FAQ

Does importing a gas tank require a license?

No absolute conclusion should be made. Review the model, pressure, capacity, gas type, HS and specialized management list.

What HS code is commonly reviewed?

For iron/steel gas tanks, start with 7311.00.99; other subheadings may apply by capacity/material.

Is technical safety inspection required?

If it is a pressure vessel under strict safety management, inspection before operation may be required, especially when working pressure is above 0.7 bar.

What is the VAT rate?

Standard reference VAT is 10%; any reduction policy must be checked at the import date.

Can used gas tanks be imported?

Review Decision 18/2019/QD-TTg and 28/2022/QD-TTg if treated as used machinery/equipment.

Can C/O reduce duty?

Possibly, if the C/O is valid and matches the declaration. With MFN 0%, the actual benefit should be reviewed case by case.

IMPLEMENTATION SUPPORT FROM TGIMEX

For gas tank shipments, importers should not wait until cargo arrival to review HS, specialized management, C/O, labels and safety inspection dossier. A small mismatch between Invoice, Packing List, catalogue, datasheet, C/O or nameplate can delay clearance or create additional logistics cost.

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

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