Tiếng Việt
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IMPORT PROCEDURES FOR MOPS INTO VIETNAM
Mops are common household cleaning goods, but import files may still be held if the description is too generic, the HS code is not supported, the materials/construction are unclear, or the new/used condition is not evidenced.
If the invoice only states “cleaning tools” or combines mops with brooms, brushes and window squeegees, Customs may request HS explanation, product photos/catalogue, revised description or C/O clarification.
This article provides an E2E (End-to-End) operational map covering reference HS code, import duty, VAT, C/O, labelling, customs documents, decision points and pre-ETA risk checklist.
QUICK FACTS
| Item | Operational conclusion | Application notes |
|---|---|---|
| Product | Mops, manual floor mops and non-electric mop sets. | Not automatically applicable to electric floor cleaners, robot mops, chemical kits or products with batteries/adapters. |
| Main reference HS | 9603.90.90 under heading 96.03. | For ordinary manual mops; verify catalogue, photos, set composition and import condition. |
| Import duty | Ordinary duty: 37.5%; MFN: 25%. | Valid FTA origin documents may reduce duty, in many routes potentially to 0%; verify the relevant FTA tariff schedule. |
| VAT | Review 8% during the VAT reduction period if not excluded; standard base rate is generally 10%. | Check at the declaration date, especially after 31/12/2026 or when regulations change. |
| Specialized policy | For new ordinary manual mops, key controls are customs declaration, HS classification, tax, origin and labelling. | Review separately if the shipment includes motor, battery, chemical liquid, used/refurbished goods or project/EPE cases. |
SCOPE OF APPLICATION
This article applies only to manual mops used for floor cleaning, including plastic/steel/stainless handles, microfiber/cotton/synthetic mop heads, replacement mop heads and ordinary accessories in a non-electric mop set.
- Applicable to new goods imported for trading, internal use, projects or factories.
- Not automatically applicable to electric cleaners, robot mops, spraying/suction equipment, chemical cleaning liquid or products with batteries/adapters.
- Used/refurbished goods, samples, warranty goods and mixed product sets must be reviewed separately.
- Review must be based on the actual catalogue, datasheet, model and import purpose.
CLASSIFICATION & PRODUCT IDENTIFICATION
Main function
Manual floor cleaning using a fabric, microfiber, cotton or absorbent mop head; no motor, no electricity and no automatic spraying/suction function.
Common construction
Plastic/steel/stainless handle, rotating joint, mop head, replacement pad, bucket or wringer if imported as a set.
Data to lock
Product name, model/SKU, material, unit, origin, brand, new condition and product photos/catalogue.
| Criteria | Documents to compare | Risk if wrongly described | Suggested declaration wording |
|---|---|---|---|
| Mop or mixed cleaning tool set | Catalogue, product photos, invoice, packing list | Generic “cleaning tools” may trigger HS explanation. | Manual microfiber floor mop with steel/plastic handle, non-electric, brand new. |
| Manual mop or mechanical floor sweeper | Construction photos, user manual | May need to consider 9603.90.20 if it is a hand-operated mechanical floor sweeper. | State clearly whether it is a manual mop or non-motorized mechanical sweeper. |
| Battery, motor, adapter | Datasheet, electrical specifications | May fall outside manual mop classification. | Separate electric and non-electric items. |
| Replacement mop head imported separately | Material, photos, usage | May require separate classification depending on material and design. | Replacement mop head for manual mop, material…, brand new. |
HS CODE – DUTY – C/O
Heading 96.03 covers brooms, brushes, hand-operated mechanical floor sweepers without motors, mops and similar goods. For an ordinary manual mop, the key reference code is usually 9603.90.90 – Other, subject to verification of actual construction and set composition.
Reference HS classification table
| Actual goods | Reference HS | Conditions | Risk if wrong | Documents |
|---|---|---|---|---|
| Manual mop / floor mop / non-electric mop set | 9603.90.90 | Manual mop, no motor, no battery, not an electric cleaner. | Reclassification, amendment and duty adjustment. | Catalogue, photos, model list, invoice, packing list. |
| Hand-operated mechanical floor sweeper, not motorized | 9603.90.20 | Only if the product has a mechanical sweeping mechanism. | Customs questions if “mop” and “sweeper” are not distinguished. | User manual, construction photos. |
| Brushes/squeegees/other cleaning tools imported separately | 9603.90.40 / 9603.90.90 or other suitable code | Do not use mop HS if the product nature is different. | Wrong duty and possible physical inspection. | SKU-level packing list and photos. |
| Electric floor cleaner/robot mop | Do not apply 9603.90.90 by default | Classify as machinery/electrical equipment as applicable. | Potential specialized policy for electrical/battery products. | Datasheet and electrical specifications. |
Duty and VAT planning table
| Tax item | Specific rate for HS 9603.90.90 | When applicable | Control notes |
|---|---|---|---|
| Ordinary import duty | 37.5% | When MFN or preferential treatment is not applicable. | Verify Decision 15/2023/QD-TTg and the tariff in force at declaration date. |
| MFN import duty | 25% | When origin and conditions for MFN treatment are met. | Product description, HS, origin and commercial documents must align. |
| Special preferential duty under FTA/C/O | Potentially 0% in many FTA routes if conditions are met. | Valid C/O/origin document, correct form, origin criterion, description and direct transport. | Check Form E/ACFTA or RCEP for China; Form D/ATIGA for ASEAN; AK/VK/RCEP for Korea; AJ/VJ/CPTPP/RCEP for Japan; AANZ/CPTPP/RCEP for AU/NZ; EVFTA/UKVFTA if applicable. |
| VAT at import | 8% during the VAT reduction period if not excluded; base rate generally 10%. | Current reduction period 01/07/2025–31/12/2026, subject to exclusion lists. | For ordinary mops, plan at 8% currently but verify at declaration date. |
| SCT/environmental tax | Not generally noted for ordinary manual mops. | Only ordinary manual mop without chemical/electrical components. | Separate chemical liquid, battery, motor or electric device if any. |
C/O checklist for preferential duty
| C/O checkpoint | Control requirement | Risk if incorrect |
|---|---|---|
| C/O form | Correct agreement and route: E, D, AK, VK, AJ, VJ, AANZ, CPTPP, EVFTA, UKVFTA, RCEP or relevant origin document. | Preferential duty rejected. |
| Goods description | Must match invoice, packing list, transport documents and declaration. | Origin verification or rejection. |
| HS on C/O | Must be reconcilable with Vietnam declaration HS. | Identity of goods not proven. |
| Origin criterion | Check WO, RVC, CTH/CTSH or PSR under the relevant FTA. | C/O may be refused. |
SPECIALIZED POLICY MATRIX
| Scenario | Potential policy | Documents | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| New ordinary manual mops | Customs, HS, duty, origin, labelling. | Invoice, PL, B/L/AWB, catalogue/photos, labels, C/O. | VNACCS/VCIS; Customs Branch. | Before ETA. | Avoid generic “cleaning goods”. |
| Mop set with bucket/wringer/accessories | Review essential character and split lines if needed. | Detailed PL, photos, catalogue. | Customs. | Before invoice finalization. | Wrong set classification affects duty. |
| Battery/motor/electric function | Potential electrical/battery policy. | Datasheet, electrical specs, test reports if any. | Relevant authority depending on policy. | Before booking. | This article does not conclude for electric cleaners. |
| Used/refurbished goods | Review used consumer goods restrictions. | Photos, condition, year, purpose. | Customs/specialized ministry if required. | Before purchase. | Risk of rejection or re-export. |
LEGAL DOCUMENTS TO REVIEW
| Group | Document | Issuer | Effective timing | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Customs | Customs Law 54/2014/QH13 | National Assembly | In force, verify updates. | Customs procedures and supervision. | Customs dossier and inspection rules. | Review by import type. |
| Tariff | Decree 26/2023/ND-CP | Government | From 15/07/2023. | MFN tariff schedule; 25% for HS 9603.90.90. | Chapter 96, heading 96.03. | Verify at declaration date. |
| Ordinary tariff | Decision 15/2023/QD-TTg | Prime Minister | From 15/07/2023. | Ordinary duty application; reference 37.5%. | Ordinary duty schedule and application principles. | Use when MFN/FTA is not applicable. |
| VAT | Resolution 204/2025/QH15 and Decree 174/2025/ND-CP | National Assembly/Government | 01/07/2025–31/12/2026. | Basis to review 8% VAT reduction if not excluded. | Article 1 and exclusion appendices. | Verify exclusion list. |
| Labelling | Decree 43/2017/ND-CP, amended by 111/2021/ND-CP | Government | In force, verify updates. | Goods labelling and Vietnamese supplementary label. | Mandatory label content. | Label must match goods and origin. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should verify the documents on the Government legal document portal or the issuing authority’s website before application.
CUSTOMS DOSSIER
Commercial set
- Commercial Invoice.
- Packing List.
- B/L or AWB.
- Sales Contract/PO if any.
- C/O if claiming preferential duty.
Product evidence
- Catalogue or product photos.
- Model/SKU list.
- Original labels and proposed Vietnamese label.
- Material, construction and new-condition evidence.
Special file if triggered
- Battery/adapter documents if any.
- Chemical documents if cleaning liquid is included.
- Used-goods explanation if not brand new.
| File group | Required documents | Use | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, PL, contract/PO | Declaration, customs value, quantity | Importer/seller | Generic name or mismatched units | Match SKU-level data. |
| Transport | B/L or AWB, arrival notice, pre-alert | D/O and customs declaration | Forwarder/carrier | Wrong consignee or package count | Check pre-alert before ETA. |
| Origin | C/O or origin document | Preferential duty | Exporter/importer | Wrong form or criterion | Review draft C/O. |
| Product | Catalogue, photos, model list | HS explanation | Seller/importer | No evidence showing non-electric nature | Collect photos and catalogue. |
CLEARANCE DECISION POINTS
| Decision point | Question | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS | Manual mop, mechanical sweeper or electric cleaner? | Catalogue/photos | Reclassification and duty adjustment | Lock HS before ETA. |
| Duty | MFN, ordinary or FTA? | C/O, country, tariff schedule | Wrong landed cost | Build a duty matrix. |
| C/O | Correct form and criteria? | C/O, B/L, invoice | FTA preference refused | Review draft C/O. |
| Label | Mandatory label content available? | Original label, VN label | Post-clearance sale risk | Prepare label before distribution. |
E2E OPERATIONAL PROCESS
Pre-ETA review
Lock HS, MFN/ordinary/FTA duty, VAT, labels, C/O and new/used condition.
Freeze documents
Compare invoice, PL, B/L/AWB, catalogue, photos, SKU list and labels.
Check triggered policy
Review separately if battery, motor, chemical, used goods or project/EPE case exists.
Customs declaration
Green: system clearance; Yellow: document check; Red: document and physical inspection.
Handle queries
Prepare HS, value, origin, catalogue and label explanations.
Clearance and records
Deliver goods, apply Vietnamese labels if required and keep shipment records.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents |
|---|---|---|---|
| Generic product name | HS query or inspection | State manual mop, material, non-electric, brand new | Invoice, PL, catalogue |
| One HS for mixed SKU set | Wrong duty/declaration | Split by product nature | Detailed PL and photos |
| Wrong C/O | FTA duty denied | Review form, transport and origin criteria | C/O, B/L, invoice |
| VAT not checked | Wrong tax forecast | Check VAT reduction and exclusion lists | Tariff/VAT documents |
| Used goods not disclosed | Policy risk | Confirm brand-new condition | Contract, invoice, photos |
FAQ
What HS code is commonly used?
For ordinary manual mops, reference HS is 9603.90.90, subject to actual product review.
What is the import duty?
Ordinary duty: 37.5%; MFN: 25%; valid FTA origin may reduce duty, potentially to 0% in many routes.
VAT 8% or 10%?
During the current reduction period, review 8% if not excluded; base rate generally 10%.
Is an import licence required?
No separate conclusion should be made without reviewing the model. Ordinary new manual mops usually focus on customs, duty, origin and labelling.
Is Vietnamese labelling required?
Labelling must be reviewed before circulation in Vietnam.
Are samples handled the same?
Samples must be reviewed by import type, purpose, value and supporting documents.
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This article provides an operational map for HS, duties, dossier and compliance policy. For actual shipments, enterprises still need to verify catalogue, model, origin, documents and import purpose.
TGIMEX supports pre-ETA review, compliance document control, international logistics coordination, customs declaration, clearance handling, inland delivery and post-clearance record retention.
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