IMPORT PROCEDURE GUIDE FOR NON-ELECTRIC HOUSEHOLD BASINS

Household basins may look simple, but unclear material description, mixed SKUs or unsupported C/O can lead to wrong HS classification, incorrect VAT treatment, additional document requests and clearance delay. This article provides an E2E (End-to-End) operational map for pre-ETA review: HS code, duty, C/O, labels, documentation and clearance decision points.

QUICK FACT TABLE

Item	Quick review	Operational note
Product scope	Non-electric household basin: plastic, stainless/steel, aluminium or ordinary household material.	Applies to basins only; not automatically to buckets, shelves, hangers or storage boxes.
Reference HS	3924.90.90 for plastic; 7323.93.90 / 7323.94.90 / 7323.99.90 for iron/steel; 7615.10.90 for aluminium.	Final HS must be confirmed by material, use, coating, photos, labels and actual documents.
Reference duty	Plastic: MFN 22%, ordinary 33%; stainless/steel reference: MFN 30%, ordinary 45%; aluminium reference: MFN 22%, ordinary 33%.	VAT is usually 10%; certain lines may be 8% during the VAT reduction period if not listed in excluded appendices.
Specialized policy	Usually treated as a non-electric consumer good; focus areas are HS, duty, C/O, Vietnamese labeling and possible food-contact material review.	Do not conclude “no permit” if the product is marketed as food-contact, sanitary, industrial or specialized equipment.
Key documents	Commercial Invoice, Packing List, B/L or AWB, C/O if any, catalogue/photos, material description and original label.	The goods description should state material clearly: “plastic household basin”, “stainless steel basin”, “aluminium basin”.

Legal note

This English version is for operational reference and is not an official legal translation.

This article applies to the import review of non-electric household basins. Because HS classification and tax treatment depend heavily on the material, coating and actual use, the importer should verify the catalogue, product photos, original label, intended use and tariff schedule at the date of customs declaration.

SCOPE OF APPLICATION

Covered products

Household basins without motor, heating element, battery, wiring or electronic module.
Plastic, stainless steel, enamelled steel, aluminium or other ordinary household basins.
Commercial import, internal use, sample shipment or promotional goods.

Not automatically covered

Installed wash-basins, bath tubs or sanitary ware may fall under another heading.
Industrial, laboratory, medical, chemical or food-processing basins may trigger different policies.
Basins declared or marketed for direct food contact may require additional material safety review.

Review must be made against the actual catalogue, datasheet, model and import purpose. If a single SKU includes several household articles, each item/material should be reviewed separately where necessary.

CLASSIFICATION & PRODUCT IDENTIFICATION

For household basins, the decisive classification factor is not the Vietnamese name “thau” but the principal material, use, structure, coating, packaging format and whether the product is intended for direct food contact.

Material

PP/PE/PET plastic, stainless steel, enamelled steel, aluminium, silicone or mixed materials.

Use

Washing, storage, cleaning, food preparation or household utility use.

Packing format

Capacity, dimensions, pieces/set, lid/strainer accessories and retail packaging.

TECHNICAL IDENTIFICATION CRITERIA TABLE

Criteria to verify	Documents to check	Risk if described incorrectly	Suggested description on documents/declaration
Principal material	Catalogue, product photos, original label, supplier declaration	Wrong chapter 39/73/76, wrong duty and VAT	“Plastic household basin”, “stainless steel household basin”
Intended use	PO, product listing, label claims	Customs may question if the item is sanitary ware, industrial equipment or food-contact article	State “non-electric household basin” clearly
Food-contact claim	Label, website claim, material report/test report if any	Additional review under food-contact material regulations may be requested	If applicable: “food-contact plastic household basin”
Set/kit composition	Packing detail, set photo, SKU specification	Multiple articles may be wrongly classified under one HS line	Separate lines if basin, bucket, strainer and lid are different goods
Condition of goods	Invoice, contract, product photos	Used/refurbished/returned goods may require further explanation	“Brand new household basin” for new goods

HS CODE – DUTY – C/O

The HS code must not be fixed only by the generic name “basin”. It should be determined by material, use and structure. Mixed-material shipments should be split by line item to prevent incorrect classification.

REFERENCE HS CODE TABLE

Reference HS code	Applicable condition	Risk if misclassified	Documents to compare
3924.90.90	Plastic household basin; household/hygienic article of plastics, not packaging and not installed sanitary ware.	Installed plastic sanitary ware or different plastic articles may not fit this heading.	Catalogue, photos, plastic material, household use.
7323.93.90	Stainless steel household/kitchen basin, other type.	Mistaken classification as sanitary ware, industrial equipment or component may change duty/VAT.	Stainless steel description, size, use.
7323.94.90 / 7323.99.90	Enamelled or other iron/steel household basin.	Failure to identify coating/enamel may lead to wrong subheading.	Material, coating, product photo, label.
7615.10.90	Aluminium household basin, other type.	Aluminium industrial/sanitary articles may require another code.	Aluminium material evidence, photo, use.

REFERENCE DUTY TABLE

Product/Reference HS	Ordinary import duty	MFN duty	Reference VAT	Special preferential duty with valid C/O	Application note
Plastic basin – 3924.90.90	33%	22%	8%/10%	Check the relevant FTA tariff for Form D/E/AK/AJ/VJ/CPTPP/EVFTA/RCEP, if any.	8% VAT may apply only when the goods are not in excluded appendices during the VAT reduction period.
Stainless/steel basin – 7323.93.90	45%	30%	10%	Check each FTA schedule; do not assume 0% if origin criteria or description is not accepted.	Metal products should be reviewed carefully under VAT reduction exclusions.
Enamelled/other iron or steel basin – 7323.94.90 / 7323.99.90	Generally 150% of MFN if no separate ordinary rate applies	Confirm by the exact 8-digit line, often around 20–30% depending line	10%	Depends on FTA and country of origin.	Confirm coating, material and 8-digit HS before quoting tax.
Aluminium basin – 7615.10.90	33%	22%	10%	Check the special preferential tariff under the applicable FTA.	Metal product VAT should not be reduced without checking the exclusion list.

C/O risk

C/O (Certificate of Origin) may reduce import duty if valid. Common rejection reasons include wrong form, incorrect origin criterion, mismatch between C/O and invoice description, materially different HS code, or lack of through transport evidence in transit cases.

APPLICABLE SPECIALIZED POLICIES

SPECIALIZED POLICY MATRIX

Goods scenario	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Brand-new non-electric household basin	Normal customs procedure; focus on HS, duty, C/O and labeling.	Invoice, Packing List, B/L/AWB, C/O, original label, photos.	Customs authority at the declaration office.	Before ETA.	No absolute conclusion if material/use is unclear.
Food-contact basin	Food-contact material/food safety standards may need review.	Test report, material declaration, compliance statement, label/claim.	Competent food safety authority depending on actual dossier.	Before import and before market circulation.	Applies only when product is declared/marketed for direct food contact.
Metal basin with coating/paint	Material/coating and possible safety claim should be reviewed.	Catalogue, MSDS if any, coating document.	Customs/specialized authority if requested.	Before HS finalization.	Coating may affect subheading under Chapter 73.
Sample, gift or mixed set	Correct HS, value and quantity still required; line separation may be needed.	Detailed packing list, set photos, invoice description.	Customs.	Before declaration.	Do not declare only as “household goods” if the set contains multiple HS lines.
EPE/FDI/factory import	Import purpose, declaration regime and domestic distribution right may differ.	Contract, PO, use purpose, business license if relevant.	Customs/industrial zone authority if applicable.	Before booking.	Tax treatment and documents may differ from normal trading import.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective date/application timing	Role in procedure	Key article/appendix to note	Review note
Foreign trade management	Decree 69/2018/ND-CP	Government	Issued 15 May 2018	Determines whether goods are subject to permit/condition or normal customs procedure.	Article 4, Article 7 and appendices.	Review if the goods have specialized use, not only household use.
Customs	Customs Law 2014; Decree 08/2015/ND-CP and amendments; Circular 38/2015/TT-BTC and 39/2018/TT-BTC	National Assembly/Government/Ministry of Finance	Check effective status at the declaration date.	Basis for customs dossier, valuation, HS and inspection channels.	Customs dossier and post-clearance provisions.	Do not cite article numbers unless verified against the actual dossier.
Labeling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	43/2017 effective 1 Jun 2017; 111/2021 effective 15 Feb 2022	Original label and Vietnamese supplementary label for circulation.	Mandatory label contents, origin, responsible entity.	Product name, material, origin and responsible party must be consistent.
Tariff	Decree 26/2023/ND-CP and amendments such as 108/2025/ND-CP	Government	26/2023 effective 15 Jul 2023; check amendments at declaration date.	MFN tariff and reference tariff basis.	Import tariff schedule appendices.	Do not finalize tax without the 8-digit HS line.
VAT	Decree 174/2025/ND-CP	Government	From 1 Jul 2025 to 31 Dec 2026	Review 8%/10% VAT and exclusion appendices.	Article 1 and exclusion appendices.	Metal products require careful review.
Food-contact materials if applicable	Law on Food Safety 55/2010/QH12; Decree 15/2018/ND-CP; relevant food-contact QCVNs	National Assembly/Government/Ministry of Health	Only when the product is used/marketed as food-contact material.	Safety basis for food-contact utensils/materials.	Article 18 of the Food Safety Law and relevant QCVNs.	Not applicable to every basin; depends on claim and intended use.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses may search legal documents by document number on the Government legal document portal, the Customs portal or the issuing authority website.

Search Government legal documents Search Customs Search HS code

Businesses should cross-check on the legal document portal or the issuing authority website before application.

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if preferential duty is claimed.
Catalogue, product photos, original label and material evidence.

Specialized documents if triggered

Test report or material safety document if food-contact use is claimed.
Vietnamese supplementary label dossier.
Coating/paint documents if special safety claims exist.
HS explanation dossier for mixed-material sets.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used for which step	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value and quantity	Importer/Seller/Docs	Generic “household items” description	Match product name, SKU, quantity and unit.
Transport	B/L or AWB, Arrival Notice	D/O, manifest, clearance	Forwarder/Carrier	Wrong consignee, package count or weight	Compare with Packing List and booking.
HS and tax	Catalogue, photos, material description	HS, duty, VAT	Importer/Customs broker	Plastic/stainless/aluminium not separated	Split line items by material and use.
Origin	C/O, through B/L, third-party invoice if any	Special preferential duty	Seller/Importer	C/O description or HS mismatch	Compare C/O with invoice, PL and B/L before ETA.
Label	Original label, proposed Vietnamese label	Market circulation after clearance	Importer	Missing origin, responsible party or material	Review label images and supplementary label content.

Control rule: product name, quantity, material, origin, SKU and use description must be consistent across commercial documents, catalogue, label and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
Principal material	Is the basin plastic, stainless steel, enamelled steel or aluminium?	Catalogue, photos, label	Wrong HS, duty and VAT	Obtain written material confirmation from the seller.
Intended use	General household use or food-contact/specialized use?	PO, label, product listing	Specialized document request after arrival	Review product claims before booking.
C/O	Will preferential duty be claimed?	C/O, transport document, invoice	Preferential duty denied or duty recovered	Check form, origin criterion, description and transport.
Label	Does the original label contain minimum information?	Label photos, supplementary label draft	Supplementary label required before circulation	Prepare Vietnamese label before placing goods on market.
Mixed set	How many articles/materials are in one SKU?	Packing detail, set photo	Wrong HS and value allocation	Separate declaration lines where needed.

PRACTICAL E2E PROCEDURE

Step 1: Pre-ETA review

Confirm HS by material, check MFN/FTA/VAT, review labels, C/O and food-contact risk if any.

Step 2: Lock documents

Finalize Invoice, Packing List, B/L/AWB, catalogue/photos, material description and packing format.

Step 3: Prepare specialized dossier if triggered

If food-contact use is claimed, prepare test reports/material safety documents and review relevant QCVNs.

Step 4: Customs declaration

Control customs value, HS, goods description, origin, C/O and catalogue. Yellow/Red channel may require material explanation or physical inspection.

Step 5: Clearance and recordkeeping

Deliver goods to warehouse, check supplementary labels and keep shipment records for post-clearance review.

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to block before ETA	Documents to check
Generic goods name	Additional explanation, channel change or inspection	Describe material and use clearly	Invoice, PL, catalogue
Wrong principal material	Wrong HS, duty and VAT	Request material confirmation	Catalogue, photos, label
C/O mismatch	Preferential duty denied	Check description, HS, origin criterion and transport	C/O, B/L, Invoice
Missing Vietnamese label	Not ready for market circulation	Prepare supplementary label in advance	Original label, Decrees 43/111
Food-contact product without supporting dossier	Additional food-contact material review	Check claims, use and test report	Label, website, material documents

FAQ – COMMON BUSINESS QUESTIONS

1. Does importing household basins require an import permit?

For brand-new non-electric household basins, the focus is usually customs procedure, HS, duty and labeling. Do not make an absolute conclusion if the product has specialized use or food-contact claims.

2. What HS code is used for plastic basins?

3924.90.90 may be considered for plastic household articles if the product is not packaging or installed sanitary ware.

3. Is stainless steel basin classified the same as plastic basin?

No. Stainless/steel basins are generally reviewed under 7323; aluminium basins under 7615.

4. Is Vietnamese supplementary labeling required?

Yes, before market circulation if the original label does not fully meet Vietnamese labeling requirements.

5. Can C/O reduce import duty?

It may, if the C/O form, origin criterion, description and transport route are valid. Do not assume 0% before checking the specific FTA schedule.

6. Does a food-preparation basin need food-contact documents?

If declared or marketed for direct food contact, relevant food-contact material and QCVN requirements should be reviewed.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides an operational map for HS, duty, documents and specialized policy review. For an actual shipment, the importer should still verify the catalogue, material, documents, origin and import purpose.

Pre-ETA review

HS, policy, C/O, tax, label, catalogue/photos/material.

Compliance control

Cross-check Invoice, Packing List, B/L/AWB, C/O, original label and product description.

International logistics & customs

Coordinate agents/carriers, monitor ETA, manage pre-alert, declaration and domestic delivery.

Post-clearance records

Keep shipment files, supplementary labels, duty/C/O records and explanation dossier.

For shipments with potential C/O, labeling or specialized-policy exposure, businesses should not wait until cargo arrival to review documents. A minor mismatch among Invoice, Packing List, catalogue, C/O or label may trigger additional document requests, clearance delay or unplanned storage costs.

Contact for shipment review

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