Used processing machines usually create customs risk at three points: equipment age, HS classification and inspection evidence. If the description is generic, the catalogue/datasheet is missing, or the year of manufacture and used condition cannot be proven, the shipment may be queried, routed for document/physical inspection, delayed or exposed to DEM/DET (demurrage/detention) costs. This article provides an E2E (End-to-End) review map covering HS code, duty, C/O, used-machinery policy, customs documents, clearance decision points and pre-ETA risk control.

QUICK FACT

Criteria	Review content
Product	Used processing machines used for cutting, turning, milling, drilling, grinding, pressing, bending, stamping or processing materials/products in production.
Scope	Used machinery/equipment imported for production in Viet Nam; not automatically applicable to complete used technology lines, regulated machinery, prohibited goods or goods requiring separate permits.
Reference HS	8456–8463, 8465, 8422, 8438, 8479 depending on function and structure; parts may fall under 8466 or other headings.
Reference taxes	Common MFN range for many Chapter 84 machinery lines: 0%–5%. Ordinary duty, special preferential duty and VAT must be finalized by 8-digit HS code at declaration date. VAT is commonly 10%, subject to the applicable VAT policy.
Key policy	Review under Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg on import of used machinery, equipment and technology lines.
Pre-ETA lock points	Year of manufacture, model, serial number, used condition, manufacturing standards, inspection certificate, catalogue/datasheet, import purpose and C/O eligibility.

SCOPE OF APPLICATION

This article applies to used processing machines imported for production, including machines for metal, wood, plastics, hard rubber, food, packaging or industrial-material processing where the goods are used machinery.

It does not automatically apply to complete used technology lines, printing equipment, medical devices, lifting equipment for persons, pressure equipment, radioactive equipment, equipment with encryption/wireless modules, or prohibited/restricted used goods. These cases require separate policy review.

Review must be based on the actual catalogue, datasheet, model, serial number, year of manufacture and import purpose.

Legal note
Do not conclude import eligibility without technical dossier, year of manufacture, inspection certificate and actual use purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Technical identification

Match machine name, model, serial number, year of manufacture, manufacturer and country of manufacture.
Identify the main function: cutting, turning, milling, drilling, grinding, pressing, bending, stamping, or processing wood/metal/plastics/products.
Clarify status: used, refurbished, remanufactured, dismantled or complete unit.
Check included accessories: electrical cabinet, CNC/PLC controller, auxiliary conveyor, moulds, tools, fixture table and power unit.

Risk of incorrect description

A generic description such as “used machine” may cause wrong HS and wrong used-machinery policy.
Missing year of manufacture or serial number may trigger additional inspection evidence.
Confusing a single machine with a complete technology line may lead to wrong handling under Decision 18/2019/QD-TTg.
Failure to separate spare parts, moulds, tools or auxiliary equipment may distort HS and customs value.

TECHNICAL IDENTIFICATION CRITERIA TABLE

Criteria to check	Reference documents	Risk if misstated	Suggested declaration wording
Commercial and technical name	Invoice, Packing List, catalogue, datasheet	Generic name may misstate machine nature	“Used CNC milling machine, Model…, Serial…, YOM…”
Year of manufacture / age	Nameplate, manufacturer confirmation, inspection certificate	Age cannot be proven	State “Year of manufacture: …; used machinery for production”
Processing function	Catalogue, operation video, manual	Wrong HS under 8456–8463/8465/8479	Describe cutting/milling/grinding/pressing/packaging/processing function
Used condition	Photos, inspection record, contract	Confusion with refurbished goods or scrap	“Used, not scrap, not waste, for direct production use”
Accessories	Packing List, model list, dismantling plan	Accessories may require separate HS/policy	Separate main machine, accessories, spare parts and tooling

HS CODE – DUTY – C/O

The HS Code of a used processing machine is not determined by the word “used”. It must be determined by function, structure, processing principle and the material being processed. The “used” condition determines import policy and inspection dossier requirements, but does not change HS classification principles.

REFERENCE HS CODE TABLE

Reference HS	Basis / product group	Conditions	Risk if wrong	Documents to check
8456	Machine tools using laser, ultrasonic, water-jet, electro-discharge, plasma or special processes	Laser cutter, water-jet cutter, EDM where applicable	May be confused with ordinary mechanical cutting machines	Catalogue, processing principle, energy source, machine photos
8457	Machining centres, unit construction machines, multi-station transfer machines	CNC machining centre or transfer machine	Misdeclared as single-function turning/milling machines	Catalogue, number of axes, multi-operation function, layout
8458–8463	Lathes, drilling, boring, milling, grinding, planing, sawing, presses and other metalworking machines	Common used metalworking machines	Wrong heading if the machine processes non-metal materials or uses a different principle	Catalogue, material processed, process technology, operation video if available
8465	Machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials	Sawing, planing, milling, drilling machines for wood/plastics	May be wrongly classified under 8456–8463 by function only	Catalogue, input material, power, blade/processing unit
8422 / 8438 / 8479	Packaging, food processing or machines having individual functions not specified elsewhere	Used processing machines that are actually packaging/special-purpose machines	Overusing 8479 where a more specific heading exists	Catalogue, processing flow, line diagram, intended use

REFERENCE DUTY TABLE

Reference HS group	Reference MFN import duty	Reference ordinary duty	Reference VAT	Special preferential C/O
8456–8463	Many machine-tool lines commonly have MFN 0%; final rate depends on the 8-digit HS line	Must be checked by 8-digit line; many lines may show a rate higher than MFN, e.g. 5% where MFN is 0%	Commonly 10%; review applicable VAT reduction policy if in force and not excluded	If MFN is already 0%, C/O may not reduce duty further; still relevant where MFN is above 0%
8465	Reference MFN commonly within 0%–5% depending on type and 8-digit HS	Check the applicable tariff schedule at declaration date	Commonly 10%	Review relevant FTAs such as ACFTA, AKFTA, AJCEP, CPTPP, EVFTA, RCEP where valid C/O is available
8422 / 8438 / 8479	MFN varies by function; do not finalize by the generic name “used processing machine”	Determine after final HS classification	Commonly 10%	C/O must match form, origin criterion, goods description and HS
Parts / tooling / moulds	May fall under 8466 or separate headings	Do not merge where nature differs	By corresponding HS	Separate invoice/packing lines where imported together

C/O RISK TABLE FOR HS–DUTY REVIEW

C/O risk	Operational impact	Pre-ETA check
Wrong C/O form or FTA	Special preferential duty may be rejected	Confirm exporting country, origin country, applicable FTA and C/O form from order stage
Mismatched description or HS on C/O	Duty preference may be rejected or verified	Match description, model, serial, HS and quantity between C/O, Invoice, Packing List and declaration
Origin criterion not proven	MFN/ordinary duty may apply instead of preferential duty	Check WO/CTH/CTSH/RVC or product-specific rule
Transit via third country	Customs may request through transport/non-manipulation evidence	Prepare Through B/L, transit documents or non-manipulation certificate if needed

APPLICABLE SPECIALIZED POLICIES

SPECIALIZED POLICY MATRIX

Goods scenario	Potential policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Used processing machine under Chapter 84/85 for production	Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg	Catalogue, year of manufacture, manufacturing standards, inspection certificate	Customs; qualified inspection organization	Before booking/ETA	Do not conclude eligibility without year of manufacture and inspection evidence
Machine exceeds age threshold or lacks standards evidence	May require special handling/approval if legally available	Technical explanation, inspection certificate, investment/project documents	Specialized authority under Decision 18/2019/QD-TTg	Before shipment	High risk if handled after arrival
Complete used technology line	Separate criteria for used technology lines	Line diagram, equipment list, capacity, consumption, technology standards	MOST/specialized authority depending on case	Before purchase contract	Do not treat a complete line as isolated machines without evidence
Wireless/encryption/battery/adapter modules	May trigger ICT, civil cryptography, cybersecurity or battery/electrical policies	Module datasheet, user manual, certificates if any	Relevant specialized authority where applicable	Before ETA	Review by actual dossier; do not assume ordinary mechanical machinery
Sample/testing/warranty replacement goods	Different purpose, valuation and use conditions may apply	Contract, PO, warranty letter, technical files	Customs and specialized authorities if any	Before declaration	Do not use commercial-goods logic where purpose differs
EPE/FDI/factory import	Must align with investment purpose and fixed-asset records if applicable	IRC/ERC, contract, invoice, packing list, technical documents	Managing customs office and specialized authority if any	Before booking and declaration	Incorrect use purpose may create post-clearance risk

LEGAL DOCUMENTS TO REVIEW

Document group	Document number/name	Issuing authority	Effective/applicable date	Role in procedure	Key articles/appendices to review	Review note
Used machinery policy	Decision 18/2019/QD-TTg	Prime Minister	Effective 15/06/2019	Regulates import of used machinery, equipment and technology lines	Scope, import criteria, import dossier, inspection certificate	Core document for used processing machines
Amendment	Decision 28/2022/QD-TTg	Prime Minister	Effective 01/03/2023	Amends Decision 18/2019/QD-TTg	Amended provisions on dossier/special cases	Review consolidated/current text before application
Foreign trade management	Decree 69/2018/ND-CP	Government	Effective from 15/05/2018	Details the Law on Foreign Trade Management and prohibited/restricted goods	Appendices on prohibited/restricted goods where relevant	Do not import if the goods fall under prohibition or separate restrictions
Customs	Customs Law 2014; Decree 08/2015/ND-CP; Decree 59/2018/ND-CP; Circular 38/2015/TT-BTC; Circular 39/2018/TT-BTC	National Assembly, Government, Ministry of Finance	Check current effect at declaration date	Customs dossier, value, channeling and inspection	Customs dossier and post-clearance rules	Update amendments if any
Tariff	Decree 26/2023/ND-CP and amendments such as Decree 108/2025/ND-CP	Government	According to declaration date	Determines MFN, ordinary duty, VAT basis and preferential tariff review	Tariff appendices by HS	Do not finalize tax without 8-digit HS
Origin	FTA-specific decrees/circulars and C/O regulations	Government, MOIT, MOF	According to applicable FTA	Determines special preferential duty eligibility	Origin criteria, direct transport, third-party invoicing	Incorrect C/O may be rejected

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses should cross-check the legal texts on official legal portals or the issuing authority website before application.

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

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List separating main machine, parts, moulds/tools where any.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order.
C/O for preferential duty if any.
Catalogue, datasheet, manual, nameplate photos and model/serial list.

Used-machinery policy dossier

Inspection certificate for used machinery/equipment.
Evidence of year of manufacture, manufacturing standards and used condition.
Explanation of import purpose where required.
Project/factory documents if imported for production/fixed assets.
Separate policy files if modules/functions trigger other controls.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for step	Usually prepared by	Common error	Pre-ETA check
Commercial documents	Invoice, Packing List, Contract/PO, B/L/AWB	Declaration, customs value and Incoterms	Importer, shipper, forwarder	Generic name, no model/serial/year	Match name, quantity, weight, value and Incoterms
Technical documents	Catalogue, datasheet, manual, nameplate photos	HS, used-machinery policy, customs explanation	Supplier, technical team, importer	Catalogue lacks function/year	Request clear PDF/photos before booking
Used machinery dossier	Inspection certificate, age evidence, manufacturing standards	Eligibility under Decision 18/2019/QD-TTg	Importer, inspection body, supplier	Certificate does not match serial/model	Match certificate with nameplate, Invoice and Packing List
C/O	Correct FTA form, direct transport evidence if any	Special preferential duty	Shipper, importer, C/O service provider	Wrong form/HS/origin criterion	Check draft C/O before issuance
Post-clearance file	Shipment file, certificate, machine photos, commissioning/use records	Post-clearance and asset management	Importer, accounting, compliance	Insufficient technical evidence retained	File by shipment, model/serial and fixed-asset code if any

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
Scope of Decision 18/2019/QD-TTg	Is it used machinery under Chapter 84/85 imported for production?	Reference HS, catalogue, import purpose	Missing used-machinery dossier or wrong policy	Review from inquiry/order stage
Equipment age	Can year of manufacture and age be proven?	Nameplate, inspection certificate, manufacturer confirmation	Additional evidence or non-acceptance risk	Lock inspection certificate before ETA
HS basis	What material and process does the machine use; is there a more specific heading?	Catalogue, datasheet, manual, photos	Wrong tax/policy and post-clearance risk	Finalize 8-digit HS before tax advice
C/O eligibility	Correct form, criterion, description and direct transport?	Draft C/O, B/L, Invoice, Packing List	Special preferential duty rejected	Check C/O draft before shipment
Modules/accessories	Any Wi-Fi, encryption, battery, pressure/lifting component or special module?	Datasheet, wiring diagram, model list	Unprepared permit/specialized policy	Separate and review each module

PRACTICAL E2E PROCEDURE

Step 1: Pre-ETA review

Finalize 8-digit HS, used-machinery policy, equipment age, inspection certificate, duty, C/O, labeling and any additional specialized policy.

Step 2: Lock commercial and technical documents

Lock Invoice, Packing List, B/L/AWB, catalogue, datasheet, manual, model/serial list and nameplate photos. Avoid any mismatch in machine name, model, serial or year of manufacture.

Step 3: Prepare inspection/eligibility evidence

Coordinate with inspection body and supplier to obtain a certificate matching model, serial, year, standards and machine condition. Special cases must be reviewed before arrival.

Step 4: Customs declaration

Declare under finalized HS, submit dossiers and handle Green/Yellow/Red channel. Yellow means documentary review; Red means documentary and physical inspection, especially nameplate, serial and used condition.

Step 5: Clearance, delivery and record retention

After clearance, deliver to factory/warehouse and retain full technical and inspection evidence for post-clearance audit and fixed-asset management.

PRE-ETA RISK CONTROL CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Year of manufacture not proven	Additional documents or eligibility issue	Obtain nameplate photos and inspection certificate before arrival	Nameplate, certificate, manufacturer confirmation
Generic description	Wrong HS/policy and inspection channel risk	Use technical name with model, serial, function and used condition	Invoice, Packing List, catalogue
Inspection certificate mismatch	Dossier may be considered inconsistent with actual goods	Match serial/model/year across all files	Certificate, photos, model list
Incorrect C/O form or criterion	Preference rejected	Check draft C/O before issuance	C/O, B/L, Invoice, FTA
Single machine confused with technology line	Wrong criteria and dossier	Separate individual machines, machine clusters and complete lines by actual layout	Line diagram, packing list, catalogue

FAQ – COMMON BUSINESS QUESTIONS

Can used processing machines be imported?

Yes, if not prohibited and if used-machinery import conditions are satisfied. Review Decision 18/2019/QD-TTg and the actual dossier.

Can machines older than 10 years be imported?

Do not conclude generally. Some cases may require special handling or may not be eligible. Review by machine type, industry and current rules.

Is an inspection certificate mandatory?

For used machinery, it is a critical document to prove age, standards and condition. It should be prepared before ETA.

What is the HS code?

There is no single code. Classification may fall under 8456–8463, 8465, 8422, 8438, 8479 or other specific headings.

Does C/O reduce duty?

Possibly, where the HS line has MFN duty above the FTA rate and the C/O is valid. If MFN is 0%, C/O may not reduce duty further.

What if the model on invoice differs from catalogue?

Correct documents or prepare a model reconciliation table before declaration. Avoid mismatch among Invoice, Packing List, catalogue, inspection certificate and declaration.

EXECUTION SUPPORT FROM TGIMEX

This article provides a practical map for HS code, duty, dossier and specialized policy review for used processing machines. In actual shipments, businesses must still review the catalogue, datasheet, model, serial number, documents, origin and import purpose.

Pre-ETA review

HS code, used-machinery policy, C/O, duty, catalogue/datasheet/model/serial and inspection certificate.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, inspection certificate, nameplate and technical files.

International logistics

Coordinate agents, carriers/airlines, ETA tracking, pre-alert and transport documents.

Customs & post-clearance

Prepare declaration dossier, handle Green/Yellow/Red channels, retain shipment files and support post-clearance explanation.

For used machinery shipments, businesses should not wait until cargo arrival to start policy and document review. A small mismatch among Invoice, Packing List, catalogue, inspection certificate, C/O or nameplate may lead to document queries, clearance delay or unexpected storage costs.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE