Lift tables require careful control of product description, HS classification, lifting purpose, safety compliance and C/O eligibility. If the goods are described only as “lifting platform” without model, rated load, lifting height and whether they are used for goods or personnel, customs may request HS explanation, technical documents or specialized quality documentation. This article provides an E2E map covering HS Code, duties, specialized policy, documents, customs process and pre-ETA risk control.

Legal note: This article applies only to lift tables based on actual technical documents. It must not be automatically applied to cranes, overhead cranes, gantry cranes, electric hoists, electric winches, personnel lifting platforms, aerial work platforms or integrated lifting systems. Review must be based on catalogue, datasheet, model, rated load, lifting height, lifting mechanism and actual import purpose.

QUICK FACTS

Item	Key review point	Operational note
Product scope	Lift table, hydraulic/electric/mechanical lift table, scissor lift table for lifting or positioning goods in warehouses or factories.	If designed to lift persons, it may fall under the personnel lift table/platform policy.
Main reference HS	8428.90.90 – other lifting, handling, loading or unloading machinery.	Do not use this automatically if the actual equipment is a jack, hoist, winch, forklift or personnel platform.
Reference taxes	MFN duty 0%; ordinary import duty 5%; import VAT to be reviewed at 8%/10%.	Special preferential duty may be 0% if a valid C/O meets FTA origin rules.
Specialized policy	For ordinary goods-only lift tables under reference HS 8428.90.90, do not automatically apply the import quality inspection dossier for personnel lifting platforms. If the equipment is designed for lifting people/personnel platforms, review Section I, item 13 of Circular 01/2021/TT-BLĐTBXH and HS 8425.41.00, 8425.42.90, 8426.12.00, 8425.49.10, 8425.49.20.	Do not use the same policy conclusion for goods lift tables and personnel lifting platforms; verify catalogue, manual, guardrail/platform design and personnel load if any.
Used/refurbished goods	Review Decision 18/2019/QĐ-TTg and Decision 28/2022/QĐ-TTg.	Do not treat used machinery the same as new goods.
Core documents	Invoice, Packing List, B/L/AWB, C/O, catalogue, datasheet, label photos, rated load, lifting height and power source.	Product name, model, load, quantity and origin must be consistent across all documents.

SCOPE OF APPLICATION

Covered goods

Hydraulic lift tables, electric lift tables and mechanical lift tables for goods.
Scissor lift tables, fixed lift tables and mobile lift tables used in factories or warehouses.
New goods imported for internal use, installation or commercial trading.

Not automatically covered

Personnel lifting platforms, aerial work platforms, construction hoists, car lifts and elevators.
Electric hoists, electric winches, hydraulic jacks, cranes and gantry cranes.
Used/refurbished goods, project equipment or special-purpose equipment without technical review.

The commercial description “lift table” must be supported by technical data. Generic descriptions without model, rated load, lifting height, mechanism and purpose increase HS and compliance risk.

PRODUCT CLASSIFICATION & TECHNICAL IDENTIFICATION

Technical indicators

Lifting mechanism: hydraulic, electro-hydraulic, screw, pneumatic or mechanical.
Rated load: for example 500 kg, 1,000 kg, 2,000 kg.
Minimum/maximum lifting height and table size.
Power supply, motor, control unit, battery/charger if any.
Whether a person is allowed to stand on the platform.

Risks of wrong description

Misclassifying goods lift tables as personnel platforms or vice versa.
Declaring accessories or power units as the complete machine.
Missing rated-load data for safety review.
Not distinguishing new and used equipment.

Technical criterion	Document to compare	Risk if wrongly described	Suggested customs description
Use purpose	Catalogue, datasheet, manual, photos	Wrong specialized policy if the unit is used to lift persons.	“Hydraulic lift table for lifting goods in factory, model…, rated load…”
Lifting mechanism	Technical drawing, datasheet, motor/hydraulic data	Wrong HS if treated as a jack/hoist/part.	State hydraulic/electro-hydraulic/mechanical scissor lift table.
Load and height	Nameplate, test certificate, specification	Insufficient basis for HS and safety inspection.	Declare rated load, lifting height and table dimensions.
Condition	Contract, photos, serial number, year of manufacture	Used machinery may require separate conditions.	State “new 100%” or actual condition clearly.

HS CODE – DUTIES – C/O

The key reference HS for ordinary lift tables used for lifting/handling goods is 8428.90.90. If the actual product is a jack, hoist, winch, forklift, personnel platform or integrated system, HS classification must be reviewed based on technical nature.

Reference HS	Condition of application	Risk if wrong	Documents to compare
8428.90.90	Lift table/scissor lift table as other lifting, handling, loading or unloading machinery.	Wrong if the actual product is a jack, forklift, personnel platform or integrated system.	Catalogue, datasheet, photos, nameplate, rated load, lifting height.
8425.41.00, 8425.42.90, 8425.49.10/20	Only if the product is technically a jack, hoist or winch.	Misclassification if based only on the existence of a hydraulic cylinder.	Structure drawing, operating principle, parts/completed machine analysis.
8426.12.00 or other HS	Only if the product is a personnel lifting platform or similar equipment.	Wrong safety policy if goods/personnel lifting function is not clear.	Manual, safety system, rated personnel load, platform photos.

Tax component	Reference for main HS 8428.90.90	Condition	Control note
MFN import duty	0%	Goods from MFN countries/territories.	Review tariff at declaration date.
Ordinary import duty	5%	Applied where MFN/FTA conditions are not met.	Review ordinary tariff decision in force.
Import VAT	8%/10%	8% only if VAT reduction policy is valid and not excluded; normal basis 10%.	Do not fix VAT without checking declaration date.
Special preferential duty under C/O	May be 0% depending on FTA	Valid C/O, correct form, origin criterion, HS and description.	Wrong C/O may lead to refusal of preferential duty.

APPLICABLE SPECIALIZED POLICY

Situation	Possible policy	Documents to check	Authority/portal if identifiable	Best timing	Risk note
Goods-only lift table	Do not automatically apply the import quality inspection dossier for personnel lift tables/lifting platforms. Confirm that it lifts goods only, has no work platform/guardrail for people, and is reviewed under reference HS 8428.90.90.	Catalogue, datasheet, load capacity, lifting height, manual, table photos, lifting mechanism and load test certificate if any.	Customs authority; safety inspection body before use if the equipment falls within inspection scope.	Before ETA and before installation/use.	If documents show a personnel lifting function, switch to the specific policy group; do not keep HS 8428.90.90 by habit.
Personnel lift table/platform	May fall under Section I, item 13 of Circular 01/2021/TT-BLĐTBXH; review import quality inspection, HS 8425.41.00, 8425.42.90, 8426.12.00, 8425.49.10, 8425.49.20, plus QCVN 7:2012/BLĐTBXH, QCVN 12:2013/BLĐTBXH, QCVN 20:2015/BLĐTBXH and TCVN 4244:2005.	Manual, drawings, personnel load, safety systems, certificates/test reports, guardrail/platform photos.	Department of Labour, War Invalids and Social Affairs / designated bodies.	Before ETA.	High risk if declared as goods lift while designed for persons.
Used/refurbished goods	Review Decisions 18/2019/QĐ-TTg and 28/2022/QĐ-TTg.	Year, serial, condition, technical standard.	Customs and inspection body if required.	Before purchase/order.	Used goods require separate assessment.
Motor, battery, charger included	Review electrical accessories, lithium battery transport and MSDS if applicable.	Battery/charger data, MSDS, UN38.3 if any.	Carrier/airline/shipping line; customs if inspected.	Before booking.	Accessories may affect transport and declaration.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective/application time	Role	Relevant point	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Review validity at declaration date.	Basis for customs dossiers and supervision.	Customs dossier and inspection rules.	Apply with guiding decrees/circulars.
Tax law	Import and Export Duty Law 107/2016/QH13	National Assembly	Review validity at declaration date.	Basis for MFN, FTA and ordinary duties.	Types of duty rates.	Does not replace detailed tariff.
Tariff	Decree 26/2023/NĐ-CP	Government	Effective 15 July 2023.	MFN import tariff.	Heading 8428.	Check updates at declaration date.
VAT	VAT Law 48/2024/QH15; Decree 181/2025/NĐ-CP; Decree 174/2025/NĐ-CP	National Assembly/Government	Decree 174/2025/NĐ-CP effective 01 July 2025.	Review 8%/10% VAT.	Exclusion appendices if any.	VAT depends on declaration date.
Labour safety	Circular 01/2021/TT-BLĐTBXH	Ministry of Labour, Invalids and Social Affairs	Effective 18 July 2021.	Group-2 goods and import quality inspection measures.	Section I, item 13: personnel lift tables/platforms.	Applies only if actual goods match scope.
QCVN/TCVN	QCVN 7:2012/BLĐTBXH; QCVN 12:2013/BLĐTBXH; QCVN 20:2015/BLĐTBXH; TCVN 4244:2005	MOLISA / Vietnam standards	Review current validity.	Safety requirements for lifting equipment and personnel lift tables/platforms where the goods fall within scope.	Item 13 of Circular 01/2021/TT-BLĐTBXH lists personnel lift tables/platforms; it should not be used as a default conclusion for all goods lift tables.	QCVN 20:2015/BLĐTBXH is reviewed only when the equipment lifts people.
Labeling	Decree 43/2017/NĐ-CP; Decree 111/2021/NĐ-CP	Government	Review current validity.	Imported goods labeling.	Product name, origin, responsible party, key specs.	Label must match documents.
Used machinery	Decision 18/2019/QĐ-TTg; Decision 28/2022/QĐ-TTg	Prime Minister	Decision 28/2022/QĐ-TTg effective 01 March 2023.	Conditions for used machinery import.	Age, standard and inspection dossier.	Only applies to used/refurbished equipment.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should also verify documents through official legal databases or websites of issuing authorities before application.

Thông tư 01/2021/TT-BLĐTBXH Nghị định 26/2023/NĐ-CP Nghị định 174/2025/NĐ-CP Thông tư 05/2012/TT-BLĐTBXH Tra cứu mã HS 84289090

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if claiming preferential duty.
Catalogue, datasheet, photos, original labels and model list.

Technical/specialized documents

Rated load, lifting height, motor/hydraulic power unit data.
Manual, technical drawing and test certificate if any.
Quality inspection/certification dossier if classified as a personnel lift table/platform under Section I, item 13 of Circular 01/2021/TT-BLĐTBXH.
Used machinery dossier if not new 100%.
Vietnamese supplementary label dossier.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required document	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value, quantity	Buyer/Supplier	Generic product name, missing model/load	Lock product description before final documents.
Transport	B/L or AWB, Arrival Notice, pre-alert	D/O and customs declaration	Forwarder/Carrier	Wrong packages/weight	Compare with Packing List before ETA.
Technical	Catalogue, datasheet, manual, nameplate photos	HS and policy review	Supplier/Technical team	No indication of goods/personnel lifting	Request full technical pack before booking.
Tax/C/O	C/O, invoice, transport documents	FTA duty claim	Supplier/Docs	Wrong form, HS or description	Review C/O draft before issuance.
Specialized	Quality/inspection dossier if applicable	Import quality control or pre-use inspection	Importer/Compliance	Confusing goods lift and personnel lift	Confirm function before ETA.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Evidence	Impact if unclear	Recommended handling
HS Code	Is it a goods lift table, personnel platform, jack/hoist or other equipment?	Catalogue, datasheet, photos	HS explanation, reclassification, duty adjustment.	Classify based on function and structure before ETA.
Personnel lifting function	Can a person stand/work on the table/platform?	Manual, guardrails, rated personnel load	Missing specialized quality dossier.	Handle under personnel lift policy if applicable.
Condition	New 100% or used/refurbished?	Serial, photos, year of manufacture	Used machinery import conditions.	Confirm in contract and documents.
Rated load	Are rated load and lifting height clear?	Nameplate, datasheet	Insufficient technical basis.	Request complete technical data.
C/O	Correct form, HS, origin criterion and description?	C/O draft, invoice, B/L	Preferential duty denied.	Check before C/O issuance.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS, load, height, mechanism, condition, VAT, C/O and specialized policy.

Step 2: Lock documents

Align Invoice, Packing List, B/L/AWB, catalogue, datasheet, model and label photos.

Step 3: Specialized filing if applicable

If a personnel lift table/platform under Section I, item 13 of Circular 01/2021/TT-BLĐTBXH or other Group-2 goods are identified, prepare quality/certification/inspection documents.

Step 4: Customs declaration

Green channel allows conditional clearance; Yellow channel checks documents; Red channel checks documents and physical goods.

Step 5: Post-clearance completion

Deliver goods, prepare labels, conduct safety inspection if required and archive the dossier.

PRE-ETA RISK CHECKLIST

Risk	Impact	Pre-ETA control	Document to check
Generic product name	Wrong HS or policy	State lift table, model, load and purpose	Catalogue, Invoice
Confusing goods lift and personnel lift	Missing quality inspection	Check manual and photos	Manual, photos
Wrong C/O data	FTA duty refused	Review C/O draft	C/O, B/L, Invoice
Used goods declared as new	Used machinery conditions	Confirm condition early	Serial, photos
Missing load/height	Weak HS and safety basis	Request full datasheet	Datasheet, nameplate

FAQ

Does a lift table require an import license?

Do not conclude by product name alone. Review whether it is for goods or persons and whether Group-2 quality requirements apply.

What is the main HS?

8428.90.90 is commonly reviewed for goods lift tables, subject to actual technical documents.

Is VAT 8% or 10%?

The normal basis is 10%; 8% only applies when the VAT reduction policy is valid and the goods are not excluded.

Can C/O reduce duty?

Yes, potentially to 0%, if the C/O is valid and origin rules are met.

Can used lift tables be imported?

Possibly, if used machinery conditions are satisfied. Review year, serial, standard and inspection dossier.

What if model differs across documents?

Correct documents or prepare explanation before declaration; model mismatch may affect HS, C/O, policy and labeling.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map for HS, duties, documents and specialized policy. For actual shipments, enterprises should review catalogue, datasheet, model, origin, condition and import purpose.

Pre-ETA review

HS, policy, C/O, duties and labeling.
Catalogue, datasheet, load and lifting height control.

Compliance dossier

Cross-check Invoice, Packing List, B/L/AWB, C/O and technical documents.

Logistics & customs

Agent/carrier coordination, ETA tracking, pre-alert and customs declaration.

Post-clearance

Dossier archiving, label review and safety inspection support if applicable.

For shipments that may trigger specialized inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to review documents. Small discrepancies may cause document supplementation, clearance delay and unplanned storage costs.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE