Used industrial machinery should not be handled as ordinary new equipment. The key risks are incorrect HS Code, insufficient evidence of manufacturing year, missing inspection certificate, confusion between a standalone machine and a used technology line, or failure to review Decision 18/2019/QD-TTg. Consequences may include customs delay, additional dossier requests, loss of C/O preferential duty, storage cost exposure, or failure to commission the machine on schedule. This guide provides an E2E review map before ETA: HS code, duties, specialized policies, documents, clearance workflow and risk checkpoints.

QUICK FACT

Review group	Main content	Data to lock before ETA	Application note
Goods	Used industrial machinery imported as a standalone machine for manufacturing, processing, assembly or factory auxiliary operation.	Machine name, function, model, serial, manufacturing year, manufacturer and used condition.	Not automatically applicable to used technology lines or scrap/waste.
HS Code	There is no single HS code for all used machinery. Classification depends on the principal function, structure and operating principle.	Catalogue, datasheet, manual, nameplate photos and actual use description.	Usually reviewed under Chapter 84/85 depending on the actual machine.
Import duty	MFN duty and ordinary duty depend on the final HS code.	Lock the 8-digit HS code before quoting tax.	No one-size-fits-all duty rate for “used industrial machinery”.
VAT	The common basis is 10%; 8% should only be reviewed when the VAT reduction policy is still effective and the goods are not excluded.	HS code, description and declaration date.	Check VAT rules at the date of customs declaration.
Used machinery policy	Review Decision 18/2019/QD-TTg, Decision 28/2022/QD-TTg and Decision 02/2026/QD-TTg if a special case arises.	Equipment age, standards, inspection certificate and import purpose.	Conclusion must be based on actual documents, not only the commercial name.
Category IDs	VI 2862 · EN 2898 · ZH 2900	Use final-level category only in the posting metadata.	No higher-level category, menu-item code or policy category.

Legal note: This article applies to used industrial machinery imported as a standalone machine. Used technology lines, machinery with specialized functions, pressure equipment, man-lifting equipment, printing equipment, radiation equipment, ICT/telecom equipment or any machinery under separate management must be reviewed under its actual technical dossier and applicable sectoral regulations.

SCOPE OF APPLICATION

Applicable to

Used industrial machinery imported as a standalone machine.
Machinery for manufacturing, processing, assembly, auxiliary packaging or factory operation.
Machines with model, serial number, manufacturing year, manufacturer and technical documents.

Not automatically applicable to

Used technology lines consisting of multiple connected machines.
Used packaging machines, used processing machines or used production machines covered by a separate commodity article.
Prohibited goods, scrap, waste or dismantled equipment without adequate documents.

Variants requiring separate review

Machines with electrical modules, PLC, laser, pressure, pneumatic/hydraulic, battery or software components.
Machines imported for EPE/FDI/factory projects.
Machines exceeding ordinary age conditions but needed to maintain production.

Application principle

Review must be based on catalogue, datasheet, model and actual import purpose. HS code, duty or import eligibility must not be finalized only from the trade name “used industrial machine”.

CLASSIFICATION & TECHNICAL IDENTIFICATION

For used industrial machinery, identification must start from the technical function: what the machine does, which material it processes, whether it operates independently or within a line, whether it is controlled by electricity/PLC/hydraulics/pneumatics, and whether it involves heat, pressure, radiation or specialized modules.

Criteria to check	Documents to compare	Risk if described incorrectly	Suggested goods description
Main function	Catalogue, datasheet, manual	Wrong HS; confusion between production, processing, packaging or lifting equipment.	“Used [specific function] machine, model…, serial…, manufacturing year…”.
Condition	Invoice, packing list, photos, inspection record/certificate	Declared as new but actually used, or vice versa.	Clearly state used and service age if available.
Equipment age	Nameplate, manufacturer certificate/statement	Failure to meet used machinery import conditions.	State manufacturing year and review applicable conditions.
Technical standards	Test report, inspection certificate, manufacturer standards	Insufficient evidence for safety, environmental and energy requirements.	Prepare technical standards before arrival.
Accessories	Accessory list, packing list, machine layout	Accessories may change HS or sectoral policy.	Separate main machine, accessories, electrical cabinet, controller and modules.
Import purpose	Contract, project document, production plan	Unable to prove direct use for production in Viet Nam.	Keep a clear internal explanation of intended use.

HS CODE – DUTIES – C/O

Used industrial machinery does not have one fixed HS code. Classification must be based on the machine’s principal function, structure, operating principle, industry application, import condition and accompanying parts. The “used” condition is a policy factor under Decision 18/2019/QD-TTg, but it does not replace HS classification. Therefore, duty advice should be prepared by machine group, not by a generic “used industrial machinery” label.

Legal note: The matrix below provides reference HS and duty lines for common used industrial machinery groups. Before customs declaration, the importer must finalize the 8-digit HS code based on catalogue, datasheet, model, actual function and the tariff schedule effective on the declaration date.

Common used industrial machine group	Reference HS code	Identification basis	Reference MFN import duty	Reference ordinary import duty	Reference VAT	C/O/FTA review	Documents to cross-check
Filling, closing, sealing, capping or labelling machines for bottles/cans/boxes/bags	8422.30.00	Packaging machinery performing filling, capping, sealing, labelling or beverage gas-charging functions.	0%	5%	10%; review 8% only if VAT reduction is still effective and the item is not excluded.	Review Form E, D, AK, VK, CPTPP, EUR.1, RCEP or other relevant FTA C/O.	Catalogue, machine layout, operation video, Invoice, Packing List, manufacturing year, used machinery inspection certificate.
Other packing or wrapping machinery, including shrink-wrapping machines	8422.40.00	Other packaging/wrapping machinery not classified as filling/capping/labelling machines.	0%	5%	10%; review 8% by declaration date.	A valid C/O may reduce duty to 0% depending on the FTA and origin criteria.	Catalogue, packaging principle, electrical specifications, model, serial, inspection certificate, C/O draft.
Industrial mixers, kneaders, crushers, grinders, screeners, sifters or agitators	8479.82.10 / 8479.82.20	Machines with individual mechanical functions: mixing, kneading, crushing, grinding, screening, homogenizing, emulsifying or stirring; separated by electric/non-electric operation.	0%	5%	10%; review 8% if eligible.	C/O must match machine description, HS code and origin criterion.	Datasheet, operating principle, motor capacity, contact material, nameplate photos, inspection certificate.
Other mechanical machines with individual functions, not specified elsewhere	8479.89.69 / 8479.89.70	Used only when the machine has an individual function and no more specific HS heading applies.	0%	5%	10%; review 8% if VAT reduction applies.	FTA treatment depends on origin, direct transport and the final HS code.	Catalogue, manual, functional explanation, structure, operation diagram, photos, inspection certificate, C/O.
Rubber/plastic processing, extrusion, moulding or forming machines	8477.10, 8477.20, 8477.30.00, 8477.40, 8477.80.39	Machinery for processing rubber/plastic or manufacturing rubber/plastic products; identify injection, extrusion, blow moulding, thermoforming or other function.	Commonly 0% for many 8477 lines; final rate must follow the 8-digit HS code.	Commonly 5% for many 8477 lines; review under Decision 15/2023/QD-TTg.	10%; review 8% where eligible.	FTA review by origin and final HS code.	Catalogue, mould/extrusion head if included, motor, capacity, manufacturing year, inspection certificate, safety standards.
Industrial food/beverage processing machinery	Usually review heading 8438; e.g. 8438.80.91 or another code depending on function	Machinery for industrial preparation or manufacture of food/drink; must be separated from packaging machinery under 8422.	To be checked by the final 8-digit HS code.	To be checked by the final 8-digit HS code.	10%; review 8% if VAT reduction is effective.	FTA may apply if the final HS line has preferential treatment and origin criteria are met.	Production process, food-contact material, catalogue, technology layout, inspection certificate.
Used industrial printing equipment	Usually review heading 8443; e.g. 8443.19.00, 8443.32.90, 8443.39.90	Industrial printing machinery, digital printing, offset/flexo/gravure or printing equipment subject to specific policy.	May be 0% or 5% depending on the exact HS code.	May be 5% or 7.5% depending on the exact HS code.	10%; review VAT reduction policy if effective.	C/O does not replace printing-equipment declaration if applicable.	Catalogue, printing function, manufacturing year, printing equipment declaration file if applicable, inspection certificate.
Used electrical/industrial electronic equipment	Review Chapter 85 according to the main electrical/electronic function	Use Chapter 85 if the principal function is electrical/electronic: control cabinet, converter, motor, controller or electronic module.	Not classified under Chapter 84; check the applicable Chapter 85 HS line.	Review the ordinary duty schedule for the corresponding Chapter 85 code.	10%; review 8% if eligible.	C/O must match the Chapter 85 HS code, origin criterion and description.	Electrical diagram, datasheet, electrical safety standards, energy efficiency if applicable, catalogue, inspection certificate.
Machines under separate specialized management	HS by actual group: pressure, refrigeration, man-lifting, printing, medical, radiation, ICT…	Must not be handled as ordinary used machinery if specialized management applies.	Duty follows the actual specialized HS code.	Ordinary duty follows the actual specialized HS code.	10% or other VAT rate if expressly regulated.	C/O only handles duty; permits/inspection/certification remain separate if applicable.	Specialized list, QCVN/TCVN, permits, conformity certificate, test report, inspection certificate.

Tax/document component	Control method for used industrial machinery	Risk if incorrect	Documents to lock before ETA
HS Code	Finalize the 8-digit HS code based on principal function, structure and operating principle, not trade name.	Wrong duty, wrong policy, reclassification or post-clearance reassessment.	Catalogue, datasheet, manual, nameplate photos, operation video, function explanation.
MFN import duty	Check Decree 26/2023/ND-CP and amendments effective on the declaration date.	Incorrect tax estimate affecting purchase/booking decisions.	Final HS, goods description, origin, current tariff schedule.
Ordinary import duty	Apply Decision 15/2023/QD-TTg; if the goods are not listed and do not qualify for MFN/FTA, apply the 150% of corresponding MFN duty principle.	Claiming MFN/FTA while not eligible.	Origin, C/O, direct transport evidence, sales documents, ordinary duty rules.
VAT	Use 10% as the baseline; apply 8% only if VAT reduction is effective and the HS line is not excluded.	Wrong VAT at declaration stage.	Declaration date, HS code, goods description, VAT regulations in force.
Special preferential duty under C/O	Review each FTA by final HS; C/O must be correct in form, origin criterion, goods description, invoice and direct transport.	Loss of special preferential duty, reverting to MFN or ordinary duty.	C/O draft/original/e-C/O, invoice, B/L/AWB, packing list, model list.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Possible policy	Dossier to check	Authority / portal if identifiable	Recommended timing	Risk note
Standalone used industrial machine	Decision 18/2019/QD-TTg, as amended by 28/2022/QD-TTg; review 02/2026/QD-TTg for special cases.	Age, inspection certificate, standards and technical dossier.	Customs; Ministry of Science and Technology for special approval cases.	Before booking and before ETA.	Missing certificate or age evidence may hold the shipment.
Machine exceeding ordinary age conditions but required for production	Special approval procedure may arise.	Application letter, enterprise documents, machine description, output/efficiency and energy consumption.	Ministry of Science and Technology / public service portal if applicable.	Before shipment.	Late application may cause storage cost and import refusal risk.
Machine under sectoral control	License, quality inspection, conformity certification, safety inspection or other policy.	Catalogue, QCVN/TCVN, test report, permit.	Relevant sectoral authority.	Once HS and function are determined.	Do not conclude only from “used machine”.
Machine with electrical, PLC, laser, pneumatic, hydraulic, pressure or radiation modules	Additional safety, electrical, pressure, radiation or technical standards may apply.	Electrical diagram, power rating, safety certificate, manual.	Relevant authority depending on function.	Before ETA.	Accessory/module can change policy.
EPE/FDI/factory import	Review import purpose, customs type code, asset management and project documents.	Contract, investment certificate, equipment list, project file.	Customs and sectoral authority if any.	Before customs declaration.	Wrong customs type may affect duty and post-clearance management.
Machine shipped dismantled in multiple packages	Review complete machine/parts classification and import-in-parts logic.	Detailed packing list, assembly drawing, photos, BOM.	Customs.	Before transport documents are issued.	Customs may query value, HS by package and complete-set nature.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuer	Effective timing	Role	Key points	Review note
Decision	Decision 18/2019/QD-TTg	Prime Minister	Effective 15/06/2019	Main regulation on import of used machinery, equipment and technology lines.	Age, standards, inspection certificate, special cases.	Core document for used machinery.
Amending decision	Decision 28/2022/QD-TTg	Prime Minister	Effective 01/03/2023	Amends Decision 18/2019/QD-TTg.	Review amended provisions before application.	Do not use Decision 18 alone without amendments.
Administrative amendment	Decision 02/2026/QD-TTg	Prime Minister	Issued/effective 08/01/2026	Amends several administrative procedures under the Ministry of Science and Technology; relevant to special used-machinery cases.	Review Article 2 and current application form if applicable.	Compare with the official version at filing time.
Tariff decree	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	Basis to review MFN duty by final HS code.	MFN tariff schedule and amendments.	Duty depends on actual HS.
Law	Customs Law 2014 and implementing regulations	National Assembly / Government / Ministry of Finance	Review current validity	Customs dossier, declaration, inspection, clearance and post-clearance audit.	Classification, value, origin, customs documents.	Review by customs type code.
QCVN/TCVN / sectoral rules	Technical standards by machine type	Sectoral ministries	Depending on product group	Evidence of safety, environment, energy efficiency and quality if applicable.	Specific QCVN/TCVN by machine.	Do not assign QCVN without technical identification.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Decision 18/2019/QD-TTg Decision 28/2022/QD-TTg Decision 02/2026/QD-TTg Decree 26/2023/ND-CP

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

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if available.
C/O if preferential duty is claimed.
Catalogue, datasheet, manual, machine photos and nameplate.

Used machinery policy dossier

Inspection certificate for used machinery if required.
Documents proving manufacturing year, manufacturer, model and serial.
Technical, safety, environmental and energy-efficiency evidence if any.
Application/approval dossier if a special case applies.

OPERATIONAL DOCUMENT CHECKLIST

Dossier group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value and quantity	Buyer/Supplier/Docs	Generic name; missing model/serial/year.	Lock description against catalogue.
Transport	B/L or AWB, Arrival Notice, pre-alert	D/O, manifest, declaration	Forwarder/Carrier/Agent	Wrong packages, weight or machine name.	Compare Packing List with B/L/AWB.
Technical	Catalogue, datasheet, manual, nameplate photo	HS and policy review	Supplier/Technical team	Function, year or condition not shown.	Request full technical documents before booking.
Used machinery	Inspection certificate, age evidence, standards, operating condition	Used machinery import eligibility	Importer/Supplier/Inspection body	Certificate content incomplete.	Review certificate before shipment.
C/O & duties	C/O draft, invoice, B/L, origin rule	Preferential duty	Supplier/Docs	Wrong HS, description or origin criterion.	Review C/O draft before issuance.
Labeling	Original label, draft Vietnamese sub-label	Circulation/use	Importer/QA/Warehouse	Missing model, origin or specifications.	Prepare sub-label against final documents.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
HS	What is the actual function and does it fall under Chapter 84, 85 or a sectoral group?	Catalogue, datasheet, manual	Wrong duty and policy.	Lock HS before ETA.
Equipment age	Does the manufacturing year meet current policy?	Nameplate, certificate, inspection report	Import ineligibility or approval requirement.	Request age evidence from contract stage.
Inspection certificate	Does the certificate contain required content?	Inspection certificate	Additional dossier or clearance delay.	Review certificate before shipment.
Standalone machine or line	Is it an independent machine or part of a used technology line?	Layout, BOM, packing list	Wrong policy and explanation.	Separate the import scope clearly.
Sectoral functions	Pressure, radiation, man-lifting, printing, ICT, medical or refrigeration features?	Manual, QCVN, certificates	Missing license/inspection.	Review by each technical feature.
C/O	Correct form, HS, description and origin criterion?	C/O draft, invoice, B/L	Preferential duty rejected.	Check C/O draft before issuance.

PRACTICAL E2E PROCEDURE

Step 1: Pre-ETA review

Lock HS, used-machinery conditions, VAT, C/O, labeling, sectoral policy, equipment age and inspection certificate.

Step 2: Freeze commercial and technical documents

Cross-check Invoice, Packing List, B/L/AWB, catalogue, datasheet, manual, model, serial, year, origin and nameplate.

Step 3: Prepare specialized dossier if any

For over-age machinery or sectorally controlled machinery, prepare approval/inspection/certification dossiers before arrival.

Step 4: Customs declaration

Green channel: system clearance under conditions; Yellow: document check; Red: document and physical inspection. Common queries: HS, value, age, certificate, C/O and policy.

Step 5: Clearance and post-clearance file

Take delivery, move to factory, complete sub-labeling, arrange inspection/installation if required and archive shipment file.

PRE-ETA RISK CHECKLIST

Risk	Impact	Pre-ETA control	Documents to check
Function not clearly identified	Wrong HS, duty and policy.	Request full catalogue/manual.	Catalogue, datasheet, operating video.
No age evidence	Used machinery conditions not met.	Lock year, serial and nameplate before booking.	Nameplate, certificate, inspection report.
Invalid inspection certificate	Additional request or clearance delay.	Review certificate content before shipment.	Inspection certificate.
Machine and line confused	Wrong policy dossier.	Define standalone machine versus line.	BOM, layout, packing list, contract.
Wrong C/O form or HS	Loss of preferential duty.	Check C/O draft before issuance.	C/O, Invoice, B/L/AWB.
Sectoral policy not reviewed	Missing permit/inspection/certification.	Review pressure, radiation, lifting, printing, ICT and electrical functions.	Manual, QCVN/TCVN, test report.

FAQ – COMMON BUSINESS QUESTIONS

Is there one HS code for used industrial machinery?

No. HS is determined by the actual function and structure, usually under Chapter 84/85 or a sectoral group.

Does used machinery require an import license?

Do not conclude absolutely. Review age, inspection certificate, import purpose, special cases and sectoral policy.

Is an inspection certificate required?

It is often a key dossier item for used machinery. The content must match legal requirements and actual machine data.

VAT is 8% or 10%?

The common basis is 10%; 8% only if the reduction policy remains effective and the goods are not excluded.

Can C/O reduce duty?

Possibly, if the final HS has FTA preference and the C/O is valid in form, origin criteria, description and direct transport.

What if the machine exceeds allowed age?

Review the special-case procedure, required application file and competent authority before shipment.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide provides a review map for HS, duties, documents and policies. In a real shipment, the dossier must still be reviewed against catalogue, datasheet, model, documents, origin, used condition and import purpose.

Pre-ETA review

HS, used-machinery policy, C/O, duties and labeling.
Catalogue, datasheet, model, serial and manufacturing year.

Compliance control

Invoice, Packing List, B/L/AWB, C/O and inspection certificate.
Age, standards and technical certificates.

Logistics & clearance

Coordinate agent/carrier, ETA and pre-alert.
Prepare declaration and handle Green/Yellow/Red channels.

Post-clearance archive

Archive shipment file, sub-label, certificate and technical documents.
Prepare explanation for HS, value, origin and used-machinery policy.

For used machinery shipments, businesses should not wait until arrival to start document review. Minor inconsistencies between Invoice, Packing List, catalogue, inspection certificate, C/O or labels may lead to additional requests, clearance delay or unexpected cost exposure.

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