Brooms may look simple, but if the product is described only as “cleaning tools” or “household goods” without clarifying material, construction and intended use, the shipment may face HS misclassification, incorrect duty, C/O inconsistency or requests for catalogue, label photos and technical clarification during customs clearance. This guide provides an E2E (End-to-End) review map before ETA, covering HS code, duty, C/O, specialized policy, customs dossier and key clearance decision points.

Legal note

This article applies to brooms only. It must not be automatically applied to mops, brushes, scrubbing tools, cleaning cloths, glass wipers or multi-item cleaning sets. The final assessment must be reviewed against the actual catalogue, datasheet, model, material and import purpose.

QUICK FACT

Item	Review point	Operational note
Product	Brooms for sweeping floors, surfaces or cleaning areas; manually operated and non-electric.	Separate from mops, brushes, glass wipers and multi-item cleaning sets.
Reference HS Code	9603.10.20 – brooms/brushes of twigs or other vegetable materials bound together, with or without handles.	For plastic/synthetic or different constructions, review 9603.90 according to the actual dossier.
MFN import duty	Reference MFN duty: 25% for 9603.10.20.	Check the tariff schedule on the customs declaration date and any latest amending decrees.
Ordinary import duty	Reference: 37.5% where the ordinary duty mechanism applies at 150% of the corresponding preferential duty.	Applicable only when conditions for ordinary duty arise.
VAT	Standard VAT is generally 10%; from 01/07/2025 to 31/12/2026, 8% may apply if eligible and not excluded.	Check excluded appendices and declaration date.
Specialized policy	Standard manual brooms are mainly controlled through customs, duty, origin and labelling; natural vegetable materials, chemical treatment or special accessories require further review.	Do not conclude “no licence required” before reviewing the technical dossier.
Labelling	Original label and Vietnamese supplementary label are required before circulation in Viet Nam if the original label lacks mandatory Vietnamese information.	Product name, origin, responsible party and specifications must match the dossier.

SCOPE OF APPLICATION

This guide applies to brooms used for household, office, warehouse, factory, commercial or general cleaning purposes, manually operated, without an electric motor and without electronic modules.

Covered products

Household brooms, yard brooms, warehouse brooms or manual cleaning brooms.
Brooms of vegetable materials such as twigs, coconut fibre, broomcorn/grass or similar materials, with or without handles.
Plastic or synthetic brooms where the principal function remains sweeping; HS code must still be reviewed by construction.

Not automatically covered

Mops, brushes, scrubbing tools, cleaning cloths and glass wipers.
Multi-item retail cleaning sets.
Mechanical sweepers, robotic vacuum cleaners, floor scrubbers, motorised cleaning machines, battery- or adapter-powered devices.
Special-purpose brushes/brooms mounted on machines, road sweepers or industrial equipment.

Cases requiring separate review

Used goods, refurbished goods, samples, warranty goods or project cargo.
Natural vegetable materials that are untreated or may trigger phytosanitary/specialized review.
Chemically treated goods, scented/coated products, liquids or accessories that may change the policy treatment.

Scope control principle

Review the actual catalogue, datasheet, model and import purpose. Do not combine brooms, mops, brushes, scrubbing tools, cleaning cloths and glass wipers into one blanket conclusion.

CLASSIFICATION & PRODUCT IDENTIFICATION

For brooms, the key basis is not only the trade name but also the material of the sweeping part, the bound construction, whether the product has a handle, its principal function and condition. “Cleaning tools” or “household goods” on commercial documents is usually insufficient when Customs requests classification justification.

Checklist criterion	Document to compare	Risk if described incorrectly	Suggested goods description
Material of broom head	Catalogue, product photos, material declaration.	Misclassification between 9603.10.20 and another subheading.	“Broom of vegetable materials bound together, with wooden handle, brand/model…, new 100%.”
Construction and operation	Datasheet, actual photos, user guide.	Confusion with mops, brushes, glass wipers or mechanical sweepers.	“Manual broom / floor broom, non-electric.”
With or without handle	Packing list, catalogue, packing photos.	Mismatch in specifications, quantity unit or physical inspection.	State “with handle” or “without handle” where relevant.
Set or single item	Invoice, packing list, retail packing photos.	A set with broom + mop + squeegee may require different classification analysis.	Separate line items or describe the retail set correctly.
Condition of goods	Contract, invoice, manufacturer confirmation, photos.	Used/refurbished condition may trigger separate policy questions.	State “new 100%” only if true.
Origin and C/O	C/O, invoice, packing list, transport documents.	Preferential C/O may be rejected if HS, description or origin criterion conflicts.	C/O description should be compatible with invoice and declaration.

Description warning

Generic naming may cause HS misclassification, wrong specialized policy, labelling inconsistency and loss of preferential C/O basis. Product name, quantity, specification, model, origin and material should match across commercial documents, catalogue, labels and customs declaration.

HS CODE – DUTY – C/O

The HS code should be determined by the principal function, material and construction. For brooms of twigs or other vegetable materials bound together, with or without handles, the common reference code is 9603.10.20. For plastic, synthetic or other constructions, review 9603.90 instead of automatically applying this code.

Reference HS code	Application condition	Reference taxes	Risk if wrongly applied	Documents to compare
9603.10.20 Brooms	Brooms of twigs or other vegetable materials bound together, with or without handles.	MFN: 25% Ordinary duty reference: 37.5% VAT: standard 10%; possibly 8% if eligible during 01/07/2025–31/12/2026.	Wrong material description may lead to reclassification and amendment.	Catalogue, product photos, material declaration, packing list, original label, C/O if any.
9603.90.90 Other articles under heading 96.03	Review if the broom is not of bound vegetable materials or does not fit 9603.10.20.	MFN reference: 25%; ordinary duty must be checked under current rules if applicable.	Using vegetable-material code for plastic/synthetic brooms may trigger HS challenge.	Catalogue, bristle/body material, photos, material declaration.
9603.90.20 Hand-operated mechanical floor sweepers, not motorised	Outside the scope of ordinary brooms; only relevant to hand-operated mechanical sweepers.	Check tariff schedule at import time.	Confusing a manual broom with a mechanical sweeper changes the nature of goods.	Technical catalogue, mechanism, photos, user manual.

Preferential C/O may reduce duty only when the relevant FTA tariff line, correct C/O form, origin criteria, direct consignment/transit documents and goods description are consistent. Common forms may include Form D, Form E, AK, VK, AJ, VJ, AANZ, CPTPP, EUR.1, UKVFTA and RCEP, depending on the market.

APPLICABLE SPECIALIZED POLICY

Goods scenario	Potential policy	Documents to check	Authority/portal if identified	Recommended timing	Risk note
Standard manual broom, new, non-electric	Customs procedure, import duty, VAT, labelling and origin if claiming C/O.	Invoice, packing list, B/L/AWB, catalogue, photos, label.	Customs authority; National Single Window if a specialized procedure arises.	Before ETA and before declaration.	Avoid generic “household goods/cleaning tools”.
Broom of natural vegetable materials	In addition to customs/tax/labelling, review possible plant-material control if untreated or within a controlled category.	Material description, treatment evidence if any, photos.	Specialized phytosanitary authority if required by the actual dossier.	Before booking and before ETA.	Do not assume quarantine is or is not required without material review.
Plastic/synthetic broom	Mainly HS, duty and labelling; further review if chemicals/liquids/accessories are included.	Catalogue, material declaration, labels, photos.	Customs authority.	Before HS and landed cost finalisation.	Wrong material description may cause HS risk.
Cleaning set with broom + mop/brush/cloth/glass wiper	May require item-by-item classification or set classification analysis.	Invoice, packing list, retail packing photos.	Customs authority.	Before document issuance.	One line “cleaning set” may not be sufficient.
Broom with battery, adapter, motor or electronic module	Outside this manual broom guide; may shift to electrical/mechanical goods.	Datasheet, manual, battery/adapter specifications.	Customs and relevant specialized agencies.	Before booking.	Review actual dossier.
Samples, warranty, project, EPE/FDI goods	Policy depends on import purpose and customs regime.	Contract, PO, import purpose, internal documents.	Customs authority.	Purchasing stage.	Do not use one standard dossier for all regimes.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective/application timing	Role in procedure	Key provisions/appendices	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Effective from 01/01/2015	General basis for customs procedures and supervision.	Customs dossier, declaration and physical inspection rules.	Check consolidated/amended version.
Law	Law on Export and Import Duties 107/2016/QH13	National Assembly	Effective from 01/09/2016	Basis for import duty, exemptions/reductions if any.	Duty application principles.	Apply with current tariff schedule.
Decree	Decree 08/2015/NĐ-CP and amendments	Government	Check current validity	Details customs procedures and inspection.	Customs dossier and inspection provisions.	Review consolidated version.
Circular	Circular 38/2015/TT-BTC, amended by 39/2018/TT-BTC	Ministry of Finance	Check current validity	Guidance on customs dossier, declaration, valuation and classification.	Declaration, amendment and classification rules.	Review by customs regime.
HS nomenclature	Circular 31/2022/TT-BTC	Ministry of Finance	Effective from 01/12/2022	Vietnam import-export nomenclature, Chapter 96, heading 96.03.	Subheadings 9603.10.20 and 9603.90.	Guides classification but does not replace actual technical documents.
Tariff	Decree 26/2023/NĐ-CP, Decree 144/2024/NĐ-CP, Decree 108/2025/NĐ-CP and later amendments	Government	26/2023 from 15/07/2023; 144/2024 from 16/12/2024; 108/2025 from 19/05/2025.	MFN import duty schedule.	Tariff line of 9603.10.20.	Always check on declaration date.
Ordinary duty	Decision 15/2023/QĐ-TTg	Prime Minister	Effective from 15/07/2023	Ordinary duty mechanism if not eligible for MFN/FTA.	Potential 150% of preferential duty where applicable.	Use only when ordinary duty conditions arise.
VAT	VAT Law 48/2024/QH15 and Decree 174/2025/NĐ-CP	National Assembly/Government	VAT Law from 01/07/2025; VAT reduction to 31/12/2026.	VAT declaration and reduction eligibility.	10% or 8% if eligible.	Check exclusion appendices.
Labelling	Decree 43/2017/NĐ-CP, amended by 111/2021/NĐ-CP	Government	111/2021 from 15/02/2022	Product labels and Vietnamese supplementary label.	Mandatory label contents.	Vietnamese name must correspond to original label.
FTA/C/O	Special preferential tariff decrees under ATIGA, ACFTA, AKFTA, VKFTA, AJCEP, VJEPA, AANZFTA, CPTPP, EVFTA, UKVFTA, RCEP…	Government/relevant ministries	By each FTA period	Basis for preferential duty if C/O is valid.	Tariff appendices and origin rules.	Only apply after confirming origin country, C/O form and transport conditions.
Plant-material specialized control	Relevant plant-material/phytosanitary regulations if triggered by the actual material	Specialized authority	Review by actual material	Applicable where untreated natural vegetable material may be controlled.	Check applicable list at import time.	Not automatically applicable to every broom.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should search by document number on the Government legal portal, official gazette or the issuing authority’s website before application.

Search legal documents Search VNTR tariff Customs portal

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, product photos, model/style list.
Original label, packaging photos and material description.

Specialized documents if any

Labelling dossier/Vietnamese supplementary label.
Technical document or material declaration for HS explanation.
Material treatment or phytosanitary-related documents if required by actual vegetable material.
Test report/certification if the product has special features, chemical treatment or regulated accessories.

Dossier group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO.	Value, quantity, goods description and terms.	Importer, supplier, procurement.	Generic “cleaning tools”; no line-item separation.	Match description, quantity, material and packing with catalogue.
Transport	B/L or AWB, arrival notice, pre-alert.	Delivery order, customs declaration, trucking coordination.	Forwarder, carrier, agent.	Wrong consignee, package count or weight.	Lock draft before ETA.
Technical	Catalogue, product photos, material declaration.	HS finalisation and classification explanation.	Supplier, importer, compliance team.	Material is not shown clearly.	Request front/back photos, structure and label.
Origin	C/O and direct transport/transit documents.	FTA duty claim.	Exporter, importer, C/O issuer.	Wrong form, HS or description.	Compare with invoice, packing list, B/L and declaration.
Labelling	Original label and Vietnamese supplementary label draft.	Post-clearance circulation.	Importer, supplier, legal/compliance.	Missing origin or responsible party.	Review original label and Vietnamese label before arrival.
Specialized if triggered	Plant-material/treatment or other documents if requested.	Specialized explanation/registration if any.	Importer, supplier, advisor.	Documents requested only after ETA.	Review natural materials at booking stage.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Proof document	Consequence if unclear	Recommended action
HS code	Does the product fit 9603.10.20 or another subheading?	Catalogue, photos, material declaration.	Classification challenge and amendment.	Confirm material and construction before declaration.
Vegetable material	Is the broom made of untreated natural vegetable material?	Material description, treatment evidence, photos.	Possible request for specialized clarification.	Review before booking.
Goods description	Does the invoice clearly state broom/material/function?	Invoice, packing list, original label.	Generic description triggers HS questions.	Correct draft documents early.
C/O	Are form, HS, description and origin criterion consistent?	C/O, B/L, invoice.	Loss of preferential duty.	Check C/O before declaration.
Labelling	Are original and Vietnamese labels compliant?	Label photos and draft supplementary label.	Post-clearance circulation risk.	Prepare Vietnamese label before warehouse release.
Multi-item set	Are other products included with the broom?	Packing list, photos, PO.	One HS applied to different goods.	Separate line items or analyse set classification.
Goods condition	New or used/refurbished?	Invoice, contract, photos.	Additional policy/valuation questions.	Declare condition accurately.

PRACTICAL E2E PROCESS

Step 1 · Pre-ETA review

Confirm reference HS by material and construction.
Check MFN duty, ordinary duty, VAT and FTA preference if C/O is available.
Review labels, vegetable material and goods condition.
Identify whether any specialized dossier is required.

Step 2 · Lock documents and technical dossier

Lock Invoice, Packing List, B/L/AWB.
Lock catalogue, photos, material declaration and original label.
Cross-check goods description, quantity, origin, material and packing specification.

Step 3 · Handle specialized issues if triggered

Review natural vegetable materials, chemical treatment or special accessories.
Prepare explanation/registration dossier if required.
Do not wait until after ETA to request supplier documents.

Step 4 · Customs declaration

Green channel: system-based clearance under conditions.
Yellow channel: documentary inspection, often asks HS, value, C/O and catalogue.
Red channel: documentary and physical inspection; goods/labels/specifications must match documents.

Step 5 · Clearance and post-clearance completion

Release and deliver goods to warehouse.
Apply Vietnamese supplementary label before circulation if needed.
Archive declaration, C/O, catalogue, label photos and transport documents.
Prepare explanation file for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic goods description	HS and policy questions; clearance delay.	Require clear broom/material/handle/new 100% description.	Invoice, packing list, catalogue, photos.
Applying 9603.10.20 to every broom	Wrong HS if not bound vegetable material.	Separate vegetable, plastic/synthetic and mechanical sweeping items.	Catalogue, material declaration.
Wrong C/O form or description	Preferential duty rejected.	Check C/O before official declaration.	C/O, invoice, B/L/AWB.
Cleaning set declared as broom	Wrong HS for mop/brush/squeegee/cloth included.	Separate line items or analyse set rules.	PO, packing list, photos.
Missing original/supplementary label	Post-clearance circulation risk.	Prepare Vietnamese label before arrival.	Label photos and translation.
Unreviewed natural vegetable material	Possible request for specialized clarification.	Request material/treatment documents before booking.	Material declaration, treatment evidence.
Outdated VAT/tariff assumption	Wrong landed cost and tax declaration.	Check tariff and VAT immediately before declaration.	Tariff schedule, VAT rule, C/O.

FAQ

Question	Brief answer
Does importing brooms require an import licence?	For standard manual brooms, the focus is generally HS, duty, C/O and labelling. However, do not conclude absolutely without reviewing material, function, accessories and condition.
What is the HS code for brooms?	Reference code for bound vegetable-material brooms, with or without handles, is 9603.10.20. Other materials/constructions require further review.
What is the import duty?	MFN reference for 9603.10.20 is 25%. Ordinary duty may be 37.5% if the 150% mechanism applies. FTA C/O may change the duty.
Is VAT 8% or 10%?	Standard VAT is generally 10%; 8% may apply during 01/07/2025–31/12/2026 if eligible and not excluded.
Is Vietnamese supplementary label required?	Yes, if the original label does not include all mandatory Vietnamese information before circulation in Viet Nam.
Can C/O reduce import duty?	Yes, if the FTA tariff line applies and C/O form, origin rule and transport documents are valid.
Are samples cleared like commercial goods?	Not automatically. Purpose, customs regime, value and tax treatment must be reviewed.
Is “cleaning tools” acceptable on invoice?	It is not recommended. Use a clear description: broom, material, specification, handle status and condition.

IMPLEMENTATION SOLUTION FROM TGIMEX

This guide provides a review map for HS code, duty, dossier and policy treatment for brooms. In real shipments, enterprises still need to verify catalogue, datasheet, model, documents, origin and import purpose.

TGIMEX has an agency network in more than 60 countries and is a member of WCA, WCA China Global, VLA and HNLA, with capability in sea freight, air freight, road/rail transport, customs clearance, C/O, licensing, warehousing and domestic delivery.

Pre-ETA review

HS code, specialized policy, C/O, duty, VAT, labels and technical documents.

Compliance dossier control

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

International logistics

Coordinate agents, carriers, ETA tracking, pre-alert and transport documents.

Customs and post-clearance

Prepare declaration dossier, handle Green/Yellow/Red channels, archive shipment file and support post-clearance explanation.

Enterprises should not wait until cargo arrival to review documents. Minor inconsistencies among Invoice, Packing List, catalogue, C/O or labels may lead to additional document requests, clearance delay or unplanned storage costs.

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

This article is for operational reference; enterprises should verify current regulations and actual shipment documents before application.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B – FOOD & BEVERAGE

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE

IMPORT PROCEDURE GUIDE FOR BROOMS

QUICK FACT

SCOPE OF APPLICATION

Covered products

Not automatically covered

Cases requiring separate review

Scope control principle

CLASSIFICATION & PRODUCT IDENTIFICATION

HS CODE – DUTY – C/O

APPLICABLE SPECIALIZED POLICY

LEGAL DOCUMENTS TO REVIEW

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Specialized documents if any

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

PRACTICAL E2E PROCESS

Step 1 · Pre-ETA review

Step 2 · Lock documents and technical dossier

Step 3 · Handle specialized issues if triggered

Step 4 · Customs declaration

Step 5 · Clearance and post-clearance completion

PRE-ETA RISK CHECKLIST

FAQ

RELATED ARTICLES

What is HS Code?

What is C/O?

Imported goods labelling

Import document set

DEM/DET and storage risk

IMPLEMENTATION SOLUTION FROM TGIMEX

Pre-ETA review

Compliance dossier control

International logistics

Customs and post-clearance

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