Tiếng Việt
中文 (中国)
USED MACHINERY · USED PACKAGING MACHINE · DECISION 18
IMPORT PROCEDURE GUIDE FOR USED PACKAGING MACHINES
Used packaging machines require two parallel reviews: correct HS classification by machine function and compliance with Vietnam’s regime on used machinery and equipment under Decision 18/2019/QD-TTg as amended.
If the year of manufacture, technical standard, inspection certificate or functional description is unclear, customs clearance may be delayed, C/O preference may be denied, and DEM/DET may arise. This guide provides an E2E map covering HS, duty, C/O, used-equipment conditions, documents, customs flow and pre-ETA risks.
QUICK FACT TABLE
| Item | Required review |
|---|---|
| Product | Used packaging machine, either stand-alone or shipped disassembled as one complete machine, used for filling, sealing, capping, labelling, wrapping, shrink-wrapping, bagging, boxing, strapping or other packaging operations. |
| Product group | Used production machines, used packaging machines, used processing machines and used industrial machinery. |
| Key HS references | 8422.30.00 for filling, sealing, capping, labelling machines and beverage aerating machines; 8422.40.00 for other packing or wrapping machinery including heat-shrink machinery; parts to be reviewed under 8422.90 where applicable. |
| Indicative taxes | 8422.30.00: MFN 0%, ordinary duty 5%, FTA may be 0%. 8422.40.00: MFN 0%, ordinary duty 5%, FTA may be 0%. |
| VAT | Standard review is 10%; during 01/07/2025–31/12/2026, 8% may apply if eligible and not excluded. |
| Used-machinery policy | As Chapter 84 used machinery imported for production in Vietnam, review Decision 18/2019/QD-TTg, Decision 28/2022/QD-TTg, Decision 02/2026/QD-TTg and valid guidance at declaration date. |
| Category IDs | VI 2862 / EN 2898 / ZH 2900. |
SCOPE OF APPLICATION
This article applies only to used packaging machines imported for manufacturing, processing or packaging operations in Vietnam. It does not automatically apply to integrated production lines, new machines, or used industrial machines whose main function is not packaging.
- Stand-alone machines, disassembled complete machines, refurbished machines and project cargo must be reviewed separately.
- If the machine includes PLC, HMI, inverter, sensors, product-contact parts or software, review the actual catalogue, datasheet, model and intended use.
- A complete machine shipped in many packages must be supported by packing list, assembly drawing and model list.
Legal note: Do not conclude import eligibility from the commercial name alone. The key factors are year of manufacture, used condition, technical standards, inspection certificate, intended use and HS classification in Chapter 84.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Function review
Identify whether the machine fills, measures, seals, caps, labels, wraps, shrink-wraps, bags, boxes, straps or performs end-of-line packaging. The generic term “packing machine” is not sufficient for HS classification.
Used status review
Check year of manufacture, manufacturer, model, serial number, used/refurbished status, photos, technical standards and inspection certificate where required.
MANDATORY TECHNICAL IDENTIFICATION TABLE
| Technical criterion | Documents to compare | Risk if incorrect | Suggested customs description |
|---|---|---|---|
| Main function | Catalogue, datasheet, operation video | Wrong HS between 8422.30.00 and 8422.40.00 | “Used shrink-wrapping packaging machine, model…, year…, for production use”. |
| Year and used status | Nameplate, photos, manufacturer/seller confirmation, inspection certificate | Insufficient basis for used-machinery conditions | State “used machine, year of manufacture…, for production in Vietnam”. |
| Model/serial | Invoice, packing list, machine label, model list | Inspection/C/O/declaration mismatch | Use model list and serial list attached. |
| Disassembled configuration | Packing list, assembly drawings | May be treated as separate parts or machines | State “complete machine disassembled for transport” if supported. |
| Product-contact parts | Material list, drawings, sanitation/CIP documents if any | Additional explanations for food/pharma/cosmetic plants | Describe contact material and intended product group. |
Used-machinery note: For a used packaging machine under Chapter 84 imported for direct production use in Vietnam, the importer should lock evidence of equipment age, year of manufacture, applicable technical standard and inspection certificate before shipment. In ordinary cases, review the not-over-10-year age criterion, compliance with relevant QCVN/TCVN or national standards of a G7 country/Korea on safety, energy efficiency and environmental protection, and the inspection certificate timing, commonly no more than 06 months from issuance to arrival where applicable.
HS CODE – DUTY – C/O
Used status does not determine HS. Classification must follow the machine’s principal function, structure, operating mechanism and whether the shipment is a complete machine or spare parts.
| Reference HS | Application condition | MFN duty | Ordinary duty | VAT | C/O/FTA | Risk if wrong | Documents to compare |
|---|---|---|---|---|---|---|---|
| 8422.30.00 | Filling, closing, sealing, capping, labelling, wrapping bottles/tubes/containers or aerating beverages | 0% | 5% | 8%/10% | May be 0% if valid C/O | Misclassification as other wrapping machine or integrated line | Catalogue, process description, model, C/O |
| 8422.40.00 | Other packing or wrapping machinery, including heat-shrink packaging machines | 0% | 5% | 8%/10% | May be 0% if valid C/O | Generic “packing machine” description may hide a different function | Datasheet, operation video, photos |
| 8422.90 | Parts imported separately, not a complete machine disassembled for transport | To be reviewed | To be reviewed | 8%/10% | Subject to detailed HS/FTA | Incorrectly splitting complete machine into parts | Packing list, drawings, parts list |
C/O: C/O must match form, origin criterion, description, quantity, third-party invoicing if any and HS. With MFN 0%, tax benefit may be limited but origin control remains important.
APPLICABLE SPECIALIZED POLICY
SPECIALIZED POLICY MATRIX
| Cargo situation | Potential policy | Documents to check | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Used stand-alone packaging machine under Chapter 84 | Decision 18/2019/QD-TTg, Decision 28/2022/QD-TTg and Decision 02/2026/QD-TTg | Year, model, serial, equipment age, standard, inspection certificate, intended use | Customs; designated/recognized inspection body if required | Before booking/pre-ETA | Insufficient documents may lead to additional inspection or delay. |
| New machine declared incorrectly as used | If new 100%, used-machinery regime should not be applied | Invoice, contract, C/O, catalogue, new-condition proof | Customs | Before declaration | Wrong status may trigger valuation/policy questions. |
| Machine forming part of a complete line | Used technological line review may apply | Line layout, machine list, function of each unit, inspection certificate | Customs; inspection body | Before contract/booking | Incorrect line splitting may affect policy and value. |
| PLC/HMI/inverter/sensors included | Not automatically ICT/crypto, but must be technically described | Electrical diagrams, module list | Customs or competent authority if triggered | Pre-ETA | Missing module data can cause explanation requests. |
| Product-contact machine for food/pharma/cosmetics | No blanket import ATTP for machine, but contact materials/sanitation may be questioned | Material list, drawings, sanitation documents | Depending on actual product and use | Before installation/use | Internal GMP/HACCP/QA controls may apply. |
| Refurbished machine | Treat cautiously as used unless 100% new is proven | Refurbishment record, year, condition, inspection certificate | Customs; inspection body | Before booking | Do not declare as new if actual status is refurbished/used. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing body | Effective date if identified | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Customs law | Law on Customs 2014 | National Assembly | In force | Customs procedures and inspection | Declaration and customs control | Applies generally. |
| Customs decrees/circulars | Decree 08/2015/ND-CP, Decree 59/2018/ND-CP, Circular 38/2015/TT-BTC, Circular 39/2018/TT-BTC | Government/Ministry of Finance | Review current amendments | Customs dossier, valuation, C/O and classification | Relevant articles by procedure type | Use with actual declaration. |
| Used machinery | Decision 18/2019/QD-TTg | Prime Minister | From 15/06/2019 | Used machinery import conditions | Chapter 84/85, age/standard/inspection dossier | Core document for used packaging machines. |
| Amendment | Decision 28/2022/QD-TTg | Prime Minister | From 01/03/2023 | Amends Decision 18 | Review amended provisions | Do not rely on Decision 18 alone. |
| Trade management | Decree 69/2018/ND-CP | Government | From 15/05/2018 | Foreign trade management | Prohibited/restricted goods if any | Check actual goods. |
| Labelling | Decree 43/2017/ND-CP, Decree 111/2021/ND-CP | Government | In force | Goods labelling | Origin, model, responsible entity | Review before circulation/installation. |
| Tariff/VAT | Decree 26/2023/ND-CP, Decree 108/2025/ND-CP, Decision 15/2023/QD-TTg, Resolution 204/2025/QH15, Decree 174/2025/ND-CP | Government/Prime Minister/National Assembly | Check at declaration date | MFN, ordinary duty and VAT | HS 84.22, VAT 8%/10% | Confirm at declaration date. |
VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS
Enter the document number on Vietnam’s official legal document portals or the issuing authority’s website before applying.
CUSTOMS DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if claiming FTA preference.
- Catalogue, datasheet, photos, nameplate, model/serial list.
Used-machinery documents
- Year of manufacture, manufacturer, technical standard.
- Inspection certificate where required.
- Intended use for production in Vietnam.
- Labelling dossier and machine photos.
- Line layout if the machine is part of a line.
OPERATIONAL DOSSIER CHECKLIST
| Dossier group | Required document | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, packing list, contract/PO | Customs declaration and value | Importer/exporter | Generic product name | Compare with catalogue and nameplate. |
| Transport | B/L or AWB, arrival notice, pre-alert | Cargo release and manifest | Forwarder/carrier | Package/weight mismatch | Check pre-alert before ETA. |
| Technical | Catalogue, datasheet, photos, nameplate | HS and function explanation | Seller/factory | No function/model shown | Request model-specific technical file. |
| Used status | Year, equipment age, condition, standard, inspection certificate | Decision 18/2019, Decision 28/2022 and Decision 02/2026 review | Importer/seller/inspection body | Missing year, age exceeding the threshold or certificate/model mismatch | Lock used-machine dossier before booking; review the 10-year criterion and certificate validity. |
| C/O | FTA C/O if claimed | Preferential duty | Exporter/issuing body | Wrong HS/description | Check C/O draft. |
| Label | Original label, Vietnamese sub-label if applicable | Post-clearance/circulation | Importer | Missing origin/model/specs | Prepare label check before ETA. |
KEY DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS basis | Is it 8422.30.00, 8422.40.00 or another group? | Catalogue, video, function explanation | HS/duty challenge | Prepare HS explanation. |
| Decision 18 scope | Is it used Chapter 84 equipment for production in Vietnam? | Used-machine dossier, HS, intended use | Additional inspection/delay | Review before booking. |
| Year of manufacture | Can the year and age be proven? | Nameplate, certificate, inspection report | Insufficient import condition evidence | Request nameplate photos. |
| Machine or line | Stand-alone machine or integrated line? | Layout, packing list, machine list | Wrong policy/value | Define shipment scope in contract. |
| C/O validity | Does C/O match HS and description? | C/O draft, invoice, PL, B/L | FTA preference denied | Check C/O draft. |
| Serial/nameplate match | Do machine labels match documents? | Photos, serial list | Status/value/origin questions | Photograph each serial before shipment. |
PRACTICAL E2E PROCESS
Step 1 – Pre-ETA review
Lock HS, duty, C/O, VAT, used-machine status, year, Decision 18 conditions and inspection requirement.
Step 2 – Lock documents
Finalize invoice, packing list, B/L/AWB, catalogue, datasheet, nameplate photos, model/serial list and technical standards.
Step 3 – Prepare used-machine dossier
Review year, standards, inspection certificate, intended use and stand-alone/line status.
Step 4 – Customs declaration
Green/yellow/red channel may require explanations on HS, value, model, year, C/O and used-machine certificate.
Step 5 – Clearance and post-clearance
Deliver to warehouse/factory, complete labelling if required and retain the import/inspection/technical file.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| Year not proven | Additional dossier or inspection | Secure nameplate and year confirmation | Nameplate, seller confirmation |
| Generic product name | Wrong HS/policy | Describe exact function | Catalogue, video |
| Model/serial mismatch | Inspection/C/O/declaration mismatch | Lock model/serial list | Invoice, PL, photos |
| Line split incorrectly | Wrong value and policy | Prepare line layout | Contract, packing list |
| Missing inspection certificate | Clearance delay | Coordinate inspection body early | Inspection file |
| C/O mismatch | FTA preference denied | Check C/O draft | C/O, invoice, PL |
| VAT not reviewed | Incorrect VAT declaration | Check exclusion appendices | HS, VAT legal basis |
FAQ
| Question | Short answer |
|---|---|
| Can used packaging machines be imported? | They may be considered if Decision 18/2019/QD-TTg conditions and actual dossier are satisfied. |
| Is an import license required? | Do not conclude by name only. The focus is used-machine conditions, inspection dossier, HS, duty, C/O and labelling. |
| Which HS code applies? | Common references are 8422.30.00 and 8422.40.00, depending on the principal function. |
| What taxes apply? | Indicative MFN 0%, ordinary duty 5%, VAT 8%/10%, subject to declaration-date review. |
| Is refurbished treated as used? | Treat cautiously as used unless 100% new condition is proven. |
| Does C/O reduce duty? | It may, if the actual HS has preferential duty and C/O is valid. |
| What if shipped disassembled? | Prove it is one complete machine disassembled for transport, otherwise parts HS may apply. |
| Is post-import inspection required? | Depending on machine type and use environment, internal safety/GMP/HACCP controls may apply. |
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