Aerial work platforms / manlifts are high-risk lifting equipment because they are used to raise personnel for work at height. Inconsistent descriptions across the Invoice, Packing List, catalogue, model list and lifting functions may lead to wrong HS Code, missing state quality inspection/conformity documents, loss of C/O preferential tariff treatment or additional document requests before clearance. This article provides an E2E (End-to-End) operating map covering HS code, taxes, specialised management policies, customs documents and risks to block before ETA (Estimated Time of Arrival).

QUICK FACTS

Review group	Key information	Operational meaning	What to lock before ETA
Product name	Aerial work platform / manlift, including boom lift, scissor lift, mast lift or equivalent mobile personnel lifting equipment.	Do not describe the goods merely as “lifting machine” when the catalogue shows personnel lifting use.	Confirm product name, model, working load and lifting height against the catalogue.
Reference HS codes	8425.41.00, 8425.42.90, 8425.49.10, 8425.49.20, 8426.12.00. Review 8427.10.00, 8427.20.00, 8428.90.90 only when the actual construction does not fit personnel lifting table/platform lines.	Classification depends on whether the unit is self-propelled, hydraulic, electric, a mobile lifting frame or another lifting/handling machine.	Do not use one HS code for all models; check catalogue and datasheet.
Taxes	Common MFN reference: 0%; ordinary import duty reference: 5%; standard VAT: 10%.	A valid C/O may reduce special preferential import duty to 0%, but it does not replace specialised management documents.	Check the tariff schedule and actual C/O form at declaration date.
Specialised management	May fall under personnel lifting tables/platforms under MOLISA Group-2 goods.	State quality inspection at import and conformity/safety inspection before use may arise.	Verify model, platform/basket type, lifting height, safe working load and applicable standards.

Legal note: This article is an operational checklist for aerial work platforms. The importer must check catalogue, datasheet, model, intended use, new/used status and effective regulations at declaration time.

Illustration for Import Procedures for Aerial Work Platforms — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

Covered products

Aerial work platforms/manlifts used to raise personnel for work at height, with a working platform, basket or lifting boom.
Electric, engine-powered, hydraulic, boom lift, scissor lift, mast lift or equivalent mobile personnel lifting equipment.
Complete units imported for factories, warehouses, projects, maintenance centres or industrial zones.

Not automatically covered

Pure forklifts used for pallet handling.
Suspended working platforms for construction, construction hoists, elevators or fixed building lifting systems.
Road-going special purpose vehicles or equipment subject to transport registration/inspection rules.

Review must be based on catalogue, datasheet, model and actual import purpose. New, used, refurbished, sample, warranty and project cargo may lead to different handling.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Main identification points

Working platform or basket for personnel.
Hydraulic, electric or mechanical lifting system; articulated boom, telescopic boom, mast or scissor mechanism.
Specifications such as working height, platform height, safe working load and maximum persons.
Control system, tilt sensor, emergency stop, guardrail, wheels/outriggers where applicable.

Technical documents to request

Catalogue/datasheet with exact model.
User manual, technical drawing and model-serial list.
Load, lifting height, power source/battery and charger specifications.
Factory certificate, test report, CE/EN/ISO documents if available.
Actual photos, machine label/nameplate and safety documents.

Criteria to check	Documents to compare	Risk if misdescribed	Suggested goods description
Personnel lifting function	Catalogue, basket/platform photos, manual	Describing it as a forklift may lead to wrong HS and policy.	“Aerial work platform, scissor/boom lift type, model…, for lifting personnel to work at height”.
Lifting mechanism	Datasheet, hydraulic/electric/mechanical diagram	Wrong selection among 8425, 8426, 8427 or 8428.	Specify hydraulic/electric/self-propelled/non-self-propelled nature.
Height and load	Nameplate, catalogue, test certificate	Insufficient basis for QCVN/safety inspection review.	State lifting height, safe working load and maximum persons.
New/used status	Invoice, contract, inspection certificate if used	Used machinery may trigger age/inspection requirements.	Declare new 100% or used/refurbished clearly.
Accessories	Packing List, BOM, catalogue	Battery, charger, remote or spare parts may require separate HS/transport documents.	Separate the main machine and accessories supplied as a set.

HS CODE – TAXES – C/O

HS classification should not be based only on trade name. The basis must be the principal function, lifting mechanism, self-propelled capability, hydraulic/electric structure, mobile lifting frame characteristics and whether the goods are imported complete or as parts.

Reference HS code	When applicable	Risk of wrong use	Documents to check
8427.10.00	Self-propelled electric works truck with lifting/handling equipment, only where the technical nature fits heading 8427.	May be reclassified if the unit is a dedicated personnel platform.	Catalogue, power system, drive mechanism, photos, nameplate.
8427.20.00	Other self-propelled works trucks with a lifting function.	Incorrect if the machine is not a self-propelled works truck.	Datasheet, engine/battery information and drive diagram.
8425.42.90	Other hydraulic jacks/hoists where the technical nature matches heading 8425.	Wrong if the unit is a mobile lifting frame or another lifting machine.	Hydraulic diagram, manual and lifting data.
8425.49.10 / 8425.49.20	Other lifting devices operated by electricity / not by electricity.	Policy risk if the equipment is a Group-2 personnel lifting platform but declared generically.	Catalogue, motor specification and mechanism photos.
8426.12.00	Mobile lifting frames on tyres or similar equipment where the description matches heading 8426.	Customs may question if mobile lifting frame characteristics are not proven.	General drawing, tyre/wheel specification and model list.
8428.90.90	Other lifting, handling, loading or unloading machinery; used for review when headings above do not fit.	Should not be used by default if a more specific heading applies.	Catalogue, main function, operating mechanism and photos.

HS code	MFN import duty	Ordinary import duty reference	VAT	Special preferential C/O	Operational note
8427.10.00	0%	5%	10%	May be 0% if FTA origin rules and C/O are valid.	For suitable electric self-propelled units under 8427.
8427.20.00	0%	5%	10%	May be 0% depending on FTA/C/O.	Check engine, chassis and actual use.
8425.42.90	0%	5%	10%	May be 0% depending on FTA/C/O.	For suitable hydraulic lifting devices.
8425.49.10	0%	5%	10%	May be 0% depending on FTA/C/O.	Other electrically operated lifting equipment.
8425.49.20	0%	5%	10%	May be 0% depending on FTA/C/O.	Other non-electrically operated lifting equipment.
8426.12.00	0%	5%	10%	May be 0% depending on FTA/C/O.	Mobile lifting frames on tyres / straddle carriers.
8428.90.90	0%	5%	10%	May be 0% depending on FTA/C/O.	Fallback review code for other lifting machinery.

C/O risks: Wrong form, wrong origin criterion, inconsistent goods description, quantity, model or HS code may result in rejection of special preferential import duty treatment.

SPECIALISED MANAGEMENT POLICY

New standard aerial work platform

Potential policy	Review MOLISA Group-2 goods; state quality inspection at import and conformity/safety inspection before use may be required.
Documents to check	Catalogue, datasheet, model list, nameplate, lifting height, load and platform/basket data.
Authority / portal	DOLISA or relevant official portal under current guidance; Customs checks documents at the border.
Recommended timing	Before ETA and before customs declaration if quality registration applies.
Risk note	Do not conclude “no inspection required” without reviewing the exact model and list.

Scissor lift / boom lift / mast lift

Potential policy	Review QCVN 20:2015/BLDTBXH and relevant lifting equipment standards.
Documents to check	Technical file, manual, hydraulic/electric diagram, test certificate and factory certificate.
Authority / portal	Designated certification/inspection bodies and local labour authority before use.
Recommended timing	Prepare before cargo arrival and complete before circulation/use where required.
Risk note	Calling the item a forklift may distort safety policy.

Battery, charger, controller or remote included

Potential policy	Review dangerous goods transport documents for lithium batteries and separate HS treatment for accessories if imported separately.
Documents to check	MSDS, UN38.3, packing instruction, battery and charger specs, packing list.
Authority / portal	Carrier/airline/shipping line, freight agent, customs and specialised agency if applicable.
Recommended timing	At booking and pre-alert stage.
Risk note	Batteries/chargers may require additional transport documents.

Used/refurbished equipment

Potential policy	Review Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg on used machinery.
Documents to check	Year of manufacture, serial, inspection certificate, condition report, maintenance record.
Authority / portal	Customs and eligible inspection body.
Recommended timing	Before purchase and before shipment.
Risk note	Missing manufacture year or inspection certificate may block import.

EPE/FDI/factory/project import

Potential policy	Review customs regime by import type; labour safety review still applies when the unit is used in Viet Nam.
Documents to check	PO, contract, intended use, project machinery list, fixed asset records if any.
Authority / portal	Customs by declaration type; local labour authority where equipment is used.
Recommended timing	Before declaration type and delivery site are fixed.
Risk note	Wrong customs regime or missing project documents may cause post-clearance explanations.

LEGAL DOCUMENTS TO REVIEW

Document group	Name / number	Issuing authority	Effective date / timing	Role in procedure	Key points	Review note
Law	Law on Product and Goods Quality No. 05/2007/QH12, amended by Law 78/2025/QH15	National Assembly	Amending Law effective from 01/01/2026	Legal basis for quality management and risk-based goods control.	Risk classification, conformity and import quality inspection.	Check transition rules when applying.
Decree	Decree 37/2026/ND-CP	Government	Effective from 23/01/2026	Detailed guidance for the Product and Goods Quality Law.	Risk classification principles and sectoral lists.	Check MOLISA updates after transition dates.
Circular	Circular 01/2021/TT-BLDTBXH	MOLISA	Effective from 18/07/2021	Group-2 goods list under MOLISA management.	Personnel lifting tables/platforms and HS codes including 8425.42.90, 8426.12.00, 8425.49.10, 8425.49.20.	Check whether the actual unit is a personnel lifting platform or another item.
QCVN/TCVN	QCVN 20:2015/BLDTBXH, QCVN 7:2012/BLDTBXH, QCVN 12:2013/BLDTBXH, TCVN 4244:2005	MOLISA	Per each document	Technical safety basis for lifting/personnel lifting equipment.	Particularly QCVN 20:2015/BLDTBXH for elevating platforms for lifting people.	Standards do not replace HS classification.
Tariff	Decree 26/2023/ND-CP; Decision 15/2023/QD-TTg	Government / Prime Minister	Effective from 15/07/2023	MFN tariff and ordinary import duty basis.	Tariff schedules by HS code.	Always check tariff at declaration date.
Used machinery	Decision 18/2019/QD-TTg; Decision 28/2022/QD-TTg	Prime Minister	Check current validity	Conditions for importing used machinery/equipment.	Equipment age, technology standard and inspection certificate.	Applies only when the goods are not new.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Circular 01/2021/TT-BLDTBXH QCVN 20:2015/BLDTBXH Decree 26/2023/ND-CP Decision 15/2023/QD-TTg

Enterprises should also verify the documents on official legal portals or issuing authority websites before application.

CUSTOMS 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, datasheet, photos, original label and model-serial list.

Specialised documents where applicable

State quality inspection registration.
Conformity certificate/declaration if required.
Test report, technical file, manual and factory certificate.
Inspection certificate for used machinery.
Label file, safety warnings and battery transport documents if any.

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value and quantity review	Importer/exporter/purchasing	Generic goods name, missing model/serial	Match every line with catalogue.
Transport	B/L or AWB, arrival notice, pre-alert	D/O, manifest and declaration	Forwarder/carrier	Wrong packages, weight or destination	Compare with Packing List and booking.
Technical	Catalogue, datasheet, manual, nameplate	HS and specialised policy review	Manufacturer/seller	Missing height/load/lifting structure	Request official PDF with matching model.
Specialised	Quality registration, conformity/safety documents	Clearance and use/circulation	Importer/certification body	Late preparation after ETA	Check Group-2 list before shipment.
Origin	C/O, third-party invoice if any, through B/L	Preferential duty	Exporter/importer/logistics	Wrong form, description or HS	Review draft C/O before issuance.

Control rule: Goods name, quantity, model, serial, origin and technical specifications must match 100% across commercial documents, catalogue, label, specialised documents and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Proof documents	Consequence if unclear	Recommended handling
HS code	Is the unit self-propelled, hydraulic platform or another lifting machine?	Catalogue, photos, datasheet	Reclassification and potential tax adjustment	Classify by technical nature, not trade name.
Group-2 policy	Is it a personnel lifting table/platform?	Circular 01/2021, QCVN, catalogue	Missing quality/conformity file	Review before ETA.
Model/serial	Does invoice model match machine label?	Nameplate, model list, Packing List	Document query or physical inspection	Lock model-serial list before shipment.
New/used	Is the unit new or used?	Invoice, new confirmation, year of manufacture	Used machinery rules may apply	Confirm status and inspection requirements.
C/O	Is the C/O form, criterion, description, HS and route valid?	C/O draft, B/L, invoice	Loss of preferential duty	Check draft C/O before original issuance.

PRACTICAL E2E PROCESS

Pre-ETA review

Lock HS code, Group-2 policy, taxes, C/O, labelling, new/used status and quality inspection requirement.

Lock documents and technical file

Finalise Invoice, Packing List, B/L/AWB, catalogue, datasheet, model-serial list, nameplate photos and safety documents.

Register specialised inspection if applicable

Prepare quality registration/conformity/safety inspection documents with the appropriate authority before the shipment arrives.

Customs declaration

Green channel may clear under conditions; Yellow channel checks documents; Red channel checks documents and cargo. Key questions: HS, value, model, C/O, catalogue and policy.

Clearance, delivery and post-clearance completion

Deliver to warehouse/site, complete Vietnamese label/conformity mark/safety inspection if applicable, and archive shipment records.

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to block before ETA	Documents to check
Generic goods description	Wrong HS and policy	Specify aerial work platform type, model and function	Catalogue, photos, nameplate
Missing technical file	Insufficient basis for classification and policy	Request datasheet/manual before booking	Datasheet, manual, certificate
Invalid C/O	Loss of preferential duty	Review draft C/O	C/O, invoice, B/L
Unclear new/used status	Used machinery restrictions may apply	State status in contract/invoice	Invoice, manufacture year, inspection certificate
Accessories mixed with main unit	Wrong HS or missing battery transport file	Separate BOM, battery, charger, remote and spares	Packing List, BOM, MSDS/UN38.3

FAQ

Does an aerial work platform require an import licence?

Do not conclude by product name only. Review model, HS and Group-2 list; quality/conformity/safety procedures may arise.

Can C/O reduce duty?

Yes. If valid under an FTA, special preferential import duty may be 0%, but C/O does not replace specialised documents.

What is the VAT rate?

The reference VAT rate is 10%. Check the VAT policy at declaration date.

Can used aerial work platforms be imported?

Used machinery conditions, equipment age, technical standards and inspection certificate must be reviewed.

What if the invoice model differs from the catalogue?

This is a high-risk discrepancy. Correct the documents or add a model list/nameplate before declaration.

Should batteries and chargers be separated?

Yes. Describe them in Packing List/BOM. Lithium batteries may require MSDS/UN38.3 and dangerous goods transport compliance.

TGIMEX EXECUTION SOLUTION

This article provides a map of HS code, taxes, documents and specialised policies. In actual shipments, the importer still needs to review catalogue, datasheet, model, documents, origin and import purpose.

Coordination capability

Agent network in more than 60 countries; membership in WCA, WCA China Global, VLA and HNLA; sea, air, road/rail, warehousing and domestic trucking capability.

Support scope

Pre-ETA review: HS, policy, C/O, tax, labelling and technical documents.
Compliance document control: Invoice, Packing List, B/L/AWB, C/O, test report, label and technical file.
Customs declaration and Green/Yellow/Red channel handling.
Post-clearance file retention and conformity/safety follow-up where applicable.

For shipments with potential specialised inspection, C/O or labelling requirements, enterprises should not wait until cargo arrival to review documents. A minor discrepancy among Invoice, Packing List, catalogue, datasheet, C/O or label may trigger additional document requests, delayed clearance or unplanned storage costs.