Construction hoists are high-risk lifting equipment for customs and compliance purposes. A missing function, rated load, lifting height or platform/cage structure may lead to wrong HS Code, wrong Group-2 policy and missing occupational safety documents.

This guide provides an E2E map for enterprises to review before ETA: HS – duties – C/O – QCVN – documents – customs flow – risks to block.

QUICK FACT TABLE

Item	Review content
Product scope	Construction/material/personnel hoist imported as a complete machine or a disassembled complete set; not automatically applicable to passenger lifts, forklifts, aerial work platforms, electric hoists or standalone winches.
Reference HS codes	Primary HS to review: 8428.10.39 for construction/material hoists under Circular 01/2021/TT-BLDTBXH. Separate parts may require 8431.31.10/8431.31.20. Do not default to 8428.10.31, 8428.10.40 or 8428.90.90 if the file clearly describes a hoist.
Reference MFN duty	8428.10.39: 10%. Other codes are only for different technical nature: 8428.10.40 MFN 0%, 8428.90.90 MFN 0%.
Ordinary duty	8428.10.39: indicative 15% if MFN/FTA cannot be applied. For 8428.10.40 and 8428.90.90, the ordinary rate must be checked separately, commonly 5%.
VAT	Standard review: 10%; during 01/07/2025–31/12/2026, 8% may be considered if the goods meet VAT-reduction conditions and are not excluded.
Specialized control	Circular 01/2021/TT-BLDTBXH lists hoists under 8428.10.39; review QCVN 16:2013/BLDTBXH. For goods hoists in winch form, also review QCVN 7:2012/BLDTBXH and TCVN 4244:2005.
Category IDs	VI 2854 / EN 2878 / ZH 2880.

SCOPE OF APPLICATION

This article applies only to construction/material/personnel hoists imported as a complete machine or a complete disassembled set. It does not automatically apply to passenger lifts, escalators, forklifts, aerial work platforms, personnel lifting platforms, electric hoists or standalone winches. Hoists, goods hoists in winch form and separately imported parts must be distinguished because HS, QCVN and quality-inspection treatment may differ.

Legal note: Do not conclude exemption from licence/specialized inspection before reviewing model, function, HS, QCVN, condition and technical documents.

CLASSIFICATION & TECHNICAL IDENTIFICATION

A hoist usually includes mast sections, cage/platform, drive system, guide rails, motor/gearbox, control cabinet, anti-fall device and safety components. The invoice and declaration should clearly state rated load, lifting height, speed, material/personnel function and condition.

TECHNICAL IDENTIFICATION CRITERIA

Criteria	Documents to check	Risk if misdescribed	Suggested declaration description
Commercial name/model	Catalogue, datasheet, nameplate, contract	Generic “lifting equipment” may be confused with elevator, winch, MEWP or forklift.	State: “construction hoist, model…, rated load…, lifting height…, brand-new”.
Main function	Catalogue, operation description, drawings	Confusing material hoist with personnel hoist may change HS/QCVN and safety documents.	Clearly state material/personnel/material-and-personnel hoist.
Rated load and height	Datasheet, nameplate, technical drawing	Missing data may trigger customs/specialized queries.	State rated load in kg/ton and lifting height in m.
Drive system	Catalogue, electrical/hydraulic diagram	Wrong description of electric/hydraulic drive may affect HS and policy.	State electric/hydraulic drive and motor/gearbox/control cabinet if included.
Accessories/set completeness	Packing List, installation drawings	Disassembled sets may be misread as separate spare parts.	State complete set disassembled for transport.
Condition	Contract, invoice, year of manufacture, serial	Used/refurbished goods may trigger Decision 18/2019/QĐ-TTg.	State brand-new or used with year/model/purpose.

HS CODE – DUTIES – C/O

HS classification should follow the lifting mechanism, guided mast/rail structure, cage/platform design and intended use. For hoists listed under MOLISA, 8428.10.39 is the primary code to review; 8428.10.31, 8428.10.40 and 8428.90.90 should only be used when the technical nature is different.

Reference HS	Applicability	Duties/VAT/C/O	Risk	Documents to compare
8428.10.39	Primary code for hoists under Circular 01/2021/TT-BLDTBXH when the file shows a guided lift/hoist for materials/persons and not a passenger lift.	MFN 10%; ordinary duty 15%; VAT 8%/10%; FTA may be 0% with valid C/O and corresponding FTA schedule.	Wrongly classifying into lift, skip hoist or “other machine” may trigger HS/QCVN explanation and compliance delay.	Catalogue, datasheet, installation drawing, cage/platform/rail photos, load, lifting height, nameplate, C/O and tariff schedule at declaration date.
8428.10.31	Only where the actual goods are passenger lifts by technical nature, not the hoist covered by this article.	MFN 10%; ordinary duty 15%; VAT 8%/10%.	May shift the case to lift-related policy and QCVN scope.	Lift technical file, passenger-use function, nameplate and safety documentation.
8428.10.40	Only for skip hoists/bucket hoists where the technical file supports this nature; not the default for guided hoists.	MFN 0%; ordinary duty commonly 5%; VAT 8%/10%.	Wrong use may misalign QCVN and quality inspection treatment.	Technical file, bucket/skip mechanism, operating diagram and manufacturer documents.
8428.90.90	Fallback only for other lifting/handling machines not more specifically classifiable within heading 84.28.	MFN 0%; ordinary duty commonly 5%; VAT 8%/10%.	Using “other” when a specific code applies may be challenged.	HS reasoning, catalogue, technical specifications and photos.
8431.31.10 / 8431.31.20	Only for separately imported parts used solely/principally with 8428.10 machines, not for a complete disassembled hoist.	Duties must be checked separately at declaration date; VAT 8%/10%; C/O by the actual parts code.	Confusing complete disassembled machines with parts may cause wrong HS, value and compliance treatment.	Packing list, assembly drawing, package list, part function and evidence of complete/incomplete set.

Duty note: Duty rates are indicative and must be checked again at the declaration date, including MFN tariff, ordinary tariff, VAT reduction annexes and FTA tariff under the actual C/O.

SPECIALIZED CONTROL MATRIX

Goods situation	Potential policy	Documents to check	Authority/portal	Timing	Risk note
Hoist listed under MOLISA, HS 8428.10.39	Group-2 quality inspection; review QCVN 16:2013/BLDTBXH and conformity documents based on actual classification.	Catalogue, datasheet, drawings, commercial documents, conformity/test documents if available.	Labour-sector authority; designated certification/inspection body; NSW if implemented.	Pre-ETA / before customs declaration.	Do not conclude exemption before confirming model, HS 8428.10.39, QCVN scope and use purpose.
Goods hoist in winch form	Review the goods-hoist-in-winch-form line under Circular 01/2021; QCVN 7:2012/BLDTBXH and TCVN 4244:2005 may apply.	Winch mechanism, load, lifting height, mechanical drawing, operating manual.	Labour-sector authority; eligible certification/inspection body.	Before ETA and before use.	Do not merge with guided cage/platform hoists if the actual structure differs.
Used/refurbished goods	Review Decision 18/2019/QD-TTg, age, applicable standards and inspection certificate if within scope.	Year of manufacture, serial, remaining quality file, inspection certificate and import purpose.	Customs; recognized inspection body.	Before booking/shipment.	Used Chapter-84 machinery may be requested for inspection or re-export if documents fail.
Disassembled complete set	Review classification as a complete machine presented disassembled.	Packing list, installation drawing, package list, model/serial list.	Customs.	Before declaration.	Insufficient evidence may result in parts classification.
Control cabinet, motor, inverter or electrical modules included	Review whether accessories affect HS/policy or trigger separate requirements.	Module catalogues, wiring diagram, motor/inverter/control-cabinet parameters.	Customs / specialized authority if listed.	Pre-ETA.	Separately imported functional modules require separate review.
EPE/FDI/project import	Review import purpose and project/tax treatment.	Project contract, PO, machine list, investment documents if needed.	Managing customs office.	Before declaration.	Wrong purpose may affect tax treatment and post-clearance audit.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuing body	Effective time	Role	Key points	Review note
Law	Law on Product and Goods Quality 05/2007/QH12	National Assembly	Effective 01/07/2008	Quality-control framework.	Group-2 goods principles.	Review with specialized regulations.
Decree	Decree 132/2008/NĐ-CP, 74/2018/NĐ-CP, 154/2018/NĐ-CP	Government	Check effective status at application date	Quality inspection and conformity mechanisms.	Article 7 mechanism as amended.	Used with Circular 01/2021.
Circular	Circular 01/2021/TT-BLĐTBXH	MOLISA	Effective 18/07/2021	Group-2 list with HS and import quality-control measures.	List I: hoist under 8428.10.39; goods hoist in winch form also under 8428.10.39.	Check product name, HS and QCVN together; do not use 8428.10.31/8428.10.40/8428.90.90 as the primary code if the file clearly indicates a hoist.
QCVN	QCVN 16:2013/BLĐTBXH under Circular 40/2013/TT-BLĐTBXH	MOLISA	Effective from 25/06/2014	Safety regulation for hoists.	Scope, technical file, management requirements and safety inspection before use.	Review for hoists under QCVN 16; goods hoists in winch form may require QCVN 7 and TCVN 4244 review.
Circular	Circular 36/2019/TT-BLĐTBXH	MOLISA	Effective 01/03/2020	Strict occupational safety equipment list.	Safety inspection before use.	Relevant to operation after clearance.
Decision	Decision 18/2019/QĐ-TTg	Prime Minister	Effective 15/06/2019	Used machinery import control.	Age, standards, inspection certificate.	For used/refurbished hoists.
Labelling	Decree 43/2017/NĐ-CP and 111/2021/NĐ-CP	Government	Check consolidated validity	Goods labels and Vietnamese sub-labels.	Product name, origin, specifications, responsible entity.	Before circulation/installation.
Tariff	Decree 26/2023/NĐ-CP; Decree 108/2025/NĐ-CP; Decision 15/2023/QĐ-TTg	Government/PM	Check at declaration date	MFN and ordinary duty.	Heading 84.28; primary 8428.10.39; separately review 8428.10.40, 8428.90.90 and parts under 8431.31 if they arise.	Correction from prior draft: 8428.10.40 and 8428.90.90 should not be shown with ordinary duty 0%; ordinary duty is commonly 5%, subject to the schedule at declaration date.
VAT	Resolution 204/2025/QH15; Decree 174/2025/NĐ-CP	National Assembly/Government	Effective 01/07/2025	VAT reduction policy.	Review 8%/10% and exclusion annexes.	Applies at import if qualified.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should also verify the document numbers on official legal portals or the issuing authority website before applying.

Circular 01/2021 QCVN 16 / Circular 40 Resolution 204/2025 Decree 174/2025

CUSTOMS CLEARANCE DOCUMENT SET

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, drawings, nameplate, model/serial list

Specialized documents if applicable

Group-2 quality inspection file if applicable
Conformity certification/declaration under applicable QCVN
Test report, technical file, user manual, electrical/safety diagram
Used-goods documents under Decision 18/2019 if applicable
Goods label and Vietnamese sub-label
Safety inspection plan before use

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used for step	Prepared by	Common error	Pre-ETA check
Commercial docs	Invoice, Packing List, Contract/PO, B/L or AWB	Customs declaration, value and delivery terms	Exporter/importer/forwarder	Generic product name; inconsistent package count	Cross-check product name, quantity, Incoterms and B/L before ETA.
Technical docs	Catalogue, datasheet, drawings, nameplate, manual, model/serial list	HS, QCVN and customs explanation	Manufacturer/importer	Missing load/height/personnel/material function	Request full model-specific documents before booking.
Quality/conformity docs	Conformity certificate, test report, QCVN documents if any	Quality inspection/conformity assessment	Importer/certification body	Report not matching model/QCVN	Match model, serial, standards and validity.
Used goods docs	Manufacturing year, condition confirmation, inspection certificate	Decision 18 review	Importer/exporter/inspection body	No year/quality evidence	Lock age, standards and import purpose before shipment.
C/O	Applicable FTA C/O	Preferential duty	Exporter/issuing authority	Wrong HS/description/third-party invoice	Compare C/O draft with invoice, PL and HS.
Label	Original label photos and Vietnamese sub-label draft	Circulation/installation/post-clearance	Importer/distributor	Missing origin/model/specs/responsible party	Prepare Vietnamese label draft before ETA.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence	Recommended handling
Correct equipment type	Is it material hoist, personnel hoist, elevator or MEWP?	Catalogue, photos, QCVN basis	Wrong HS/QCVN	Confirm technical description before shipment.
HS basis	Does the structure fit 8428.10 or 8428.90?	Datasheet, drawings, HS memo	Query/reclassification	Prepare HS explanation.
Group-2 status	Is the model listed under MOLISA Group-2 goods?	Product name, HS, QCVN, catalogue	Missing quality inspection	Review before ETA.
New or used	Can brand-new/used status be proven?	Invoice, contract, year/serial	Inspection or refusal risk	Do not ship used units before Decision 18 review.
Complete set or parts	Do the packages form one complete machine?	PL, installation drawing, model list	Parts classification/value issues	State complete set disassembled for transport.
C/O benefit	Is the C/O form/criteria/description/HS correct?	C/O, invoice, B/L, PL	Preferential duty rejected	Check C/O draft before issuance.

PRACTICAL E2E PROCESS

Step 1

Review HS, duty, C/O, QCVN, Group-2 policy, condition, label and safety inspection plan before ETA.

Step 2

Lock commercial and technical documents: invoice, packing list, B/L/AWB, catalogue, datasheet and model/serial list.

Step 3

Prepare specialized dossiers if applicable: quality inspection, conformity and safety inspection planning.

Step 4

Submit customs declaration and respond to Green/Yellow/Red channel requirements on value, HS, model, C/O and policy.

Step 5

Complete clearance, inland delivery, labeling/conformity/safety inspection if applicable and archive the shipment file.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic product name	Wrong HS/policy and customs query.	Use model, load, height and material/personnel function.	Catalogue, datasheet, invoice, PL.
Missing QCVN/Group-2 file	No basis for quality inspection/conformity.	Review Circular 01 and QCVN 16 when model is available.	QCVN, certificate, test report, technical file.
Model mismatch	Document hold and amendment request.	Lock model/serial list before ETA.	Invoice, PL, catalogue, label.
Used unit not reviewed	Possible ineligibility or inspection demand.	Confirm manufacturing year and inspection before booking.	Contract, year, inspection certificate.
C/O mismatch	Loss of FTA duty benefit.	Check C/O draft against HS/declaration.	C/O, invoice, B/L, HS draft.
No post-clearance safety plan	Equipment cleared but cannot be operated.	Plan conformity/safety inspection before ETA.	Technical file, installation plan, inspection record.

FAQ – COMMON QUESTIONS

Question	Answer
Does an imported hoist need an import licence?	Do not conclude by product name alone. The key review is usually Group-2 quality control, conformity and safety inspection; used goods require Decision 18/2019/QĐ-TTg review.
Is quality inspection required?	Potentially yes if the model falls under Circular 01/2021/TT-BLĐTBXH Section I. Check HS, QCVN and technical files.
What HS code applies?	The primary code to review is 8428.10.39. Codes 8428.10.31, 8428.10.40, 8428.90.90 or 8431.31 apply only where the technical file shows a different nature or separately imported parts.
Is conformity certification required?	If within the applicable QCVN and Group-2 list, conformity documents and safety inspection plan should be prepared.
Can used hoists be imported?	Possible only if requirements for used machinery/equipment and specialized safety rules are met. Review before shipment.
Can C/O reduce duty?	Yes if the C/O is valid and the actual HS/duty schedule provides FTA benefit. If MFN is already 0%, tax benefit may be limited.
What if imported in parts?	Prove a complete disassembled set using packing list, installation drawings and model list; otherwise parts classification may apply.

TGIMEX EXECUTION SOLUTION

The article gives a map of HS, duties, documents and specialized policies. For actual shipments, enterprises still need to review the catalogue, datasheet, model, documents, origin and import purpose. Small mismatches between invoice, packing list, catalogue, C/O or labels can lead to document queries, delay or unplanned storage costs.

Pre-ETA compliance

HS, duty, C/O, QCVN, Group-2 policy and labeling review.
Cross-check invoice, PL, B/L/AWB, catalogue, test reports and labels.

E2E coordination

Coordinate agents, carriers/airlines, ETA, pre-alert and transport documents.
Support customs declaration, Green/Yellow/Red channel handling, inland delivery and post-clearance file archiving.