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.

Products covered by Import procedures for mops into Vietnam at an import inspection area — Illustration of the product group and document review before customs clearance.

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.

Legal note: HS code, duty and policy guidance in this article are for dossier preparation. Companies must verify the tariff schedule, catalogue, model, label, origin and actual import purpose at declaration time.

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.

Decree 26/2023/ND-CP Decision 15/2023/QD-TTg Decree 174/2025/ND-CP

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.

TGIMEX EXECUTION SOLUTION

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.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE