Household basins may look simple, but customs classification can change materially depending on material, use, product design and whether the goods are portable household articles, food-contact utensils, fixed sanitary ware or decorative planters. This article provides an E2E review map for importers: HS Code, import duties, VAT, C/O, labeling, customs documents, clearance workflow and pre-ETA risk controls.

QUICK FACT

Item	Practical review point
Product scope	Non-electric household basin, portable/free-standing, used for household washing, storage or general utility; without motor, pump, heater, sensor or smart function.
Main HS reference	For ordinary plastic household basins: 3924.90.90 – other household or toilet articles of plastics.
Reference import duty	HS 3924.90.90: MFN 22%; ordinary import duty reference 33%; special preferential duty may apply if a valid C/O meets the relevant FTA conditions.
VAT	Baseline 10%; 8% may be reviewed during the VAT reduction period under Resolution 204/2025/QH15 and Decree 174/2025/ND-CP, if the goods are eligible and not excluded.
Specialized policy	Ordinary non-electric household basins are usually handled through customs procedures and product labeling. Food-contact basins or fixed sanitary ware must be reviewed separately.
Application caution	Review based on catalogue, product photos, material, original label, intended use and actual import purpose. Do not apply one HS code to every basin.

Legal note: This article applies to non-electric household basins. It does not automatically apply to fixed wash basins/lavatories, plant pots, food-contact kitchenware, children’s products or goods with electrical modules. Enterprises should cross-check legal documents on official portals or websites of issuing authorities before application.

SCOPE OF APPLICATION

Covered

Plastic, stainless/metal, aluminum or ceramic portable household basins.
Non-electric goods without motor, pump, sensor or heating function.
New goods imported for trading, distribution, retail sale or internal use.

Not automatically covered

Fixed wash basins, kitchen sinks and sanitary ware.
Planters, decorative pots, construction items or agricultural containers.
Food-contact kitchenware, food containers or children’s products.
Used goods, samples, warranty goods or project cargo with separate requirements.

Review must be based on catalogue, datasheet, model and actual import purpose. If the supplier only states “basin”, “tub”, “bucket” or “household plastic goods”, request product photos, dimensions, material composition and original label before customs declaration.

CLASSIFICATION & PRODUCT IDENTIFICATION

The decisive factors are main material, principal use and product design, not merely the commercial name “basin”.

Checkpoint	Documents to compare	Risk if wrongly described	Suggested customs description
Main material	Catalogue, specification, product photos, original label	Wrong Chapter 39, 73, 76 or 69.	Plastic household basin, non-electric, size…, material PP/PE, brand/model…
Principal use	Product description, packaging, use images	Confusion between household article, food-contact kitchenware, sanitary ware or planter.	State “for household washing/storage use, not for fixed sanitary installation”.
Installation/design	Product photos, accessories, manual if any	Fixed sanitary ware may fall under another heading.	State “portable/free-standing basin” where applicable.
Food contact claim	Label claim, packaging, COA/test if any	Potential food safety dossier review.	Do not state “food grade” without supporting documents.
Set/accessories	Packing List, accessory list	Different materials/accessories may affect classification.	Separate basin, lid, stand or accessories where needed.
Condition	Invoice, photos, new-goods confirmation	Used or stock goods may trigger valuation/quality questions.	State brand new 100% if applicable.

HS CODE – DUTIES – C/O

HS classification should follow material and principal use. For ordinary plastic household basins, 3924.90.90 is the primary code to review. Metal, aluminum, ceramic, fixed sanitary ware or food-contact kitchenware may require different headings.

Reference HS	Application condition	MFN reference	Ordinary duty reference	VAT reference	Risk if misclassified	Documents to review
3924.90.90	Plastic household/toilet articles, other; not transport packaging or specialized kitchenware.	22%	33%	10%; review 8% if eligible.	Confused with 3923, 3926 or 3924.10.	Catalogue, product photos, original label, PP/PE material, dimensions, use.
3924.10.99	Plastic tableware/kitchenware, other, where food-contact use is confirmed.	22%	33%	10%; review 8% if eligible.	Incorrect if the item is merely a washing/storage basin.	Food-contact claim, COA/test, packaging.
7323.99.90	Iron/steel household articles, other; not fixed sanitary ware.	20%	30%	Usually 10%.	May be confused with steel sanitary ware under 7324.	Material, use, installation photos.
7323.93.90	Stainless-steel household article, other, if heading 7323 applies.	30%	45%	Usually 10%.	Fixed sinks may require 7324.10.	Material declaration, catalogue.
7615.10.90	Aluminum household article, other.	22%	33%	Review 10% or 8% based on VAT policy.	Confusion with aluminum sanitary ware or specialized cookware.	Material, catalogue, product photos.
6911.90.00 / 6912.00.00	Porcelain or ceramic household/sanitary articles other than fixed sanitary ware.	35%	52.5%	10%; review 8% if eligible.	Confusion with 6910 fixed ceramic sanitary ware or decorative goods.	Material, use, installation photos, packaging.

C/O rule: A Certificate of Origin only supports special preferential duty when form, HS code, goods description, origin criterion and transport route satisfy the relevant FTA. For 3924.90.90, preferential rates can be substantially lower, but must be checked against the actual exporting country, C/O form and declaration date.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Documents to check	Authority/portal if identified	Recommended timing	Risk note
Ordinary non-electric plastic household basin	Customs procedure and product labeling; do not conclude licensing without dossier review.	Invoice, Packing List, B/L/AWB, catalogue, original label, material.	Customs; market surveillance for circulation.	Before booking and before ETA.	Generic descriptions often trigger HS clarification.
Food-contact basin/kitchenware	Food safety rules for utensils/materials in direct food contact may need review.	COA/test report, food-grade claim, packaging.	Food safety authority depending on product group.	Before purchase order.	Do not claim food grade without evidence.
Metal/ceramic basin	HS classification by material; labeling; transport handling due to heavy/breakable goods.	Material declaration, photos, packing details.	Customs; carrier where relevant.	Before packing.	Wrong material may significantly change duty.
Fixed lavatory/sink	Outside this article; review sanitary ware policies and HS separately.	Installation drawing, drainage set, catalogue.	Customs and specialized authority if any.	Before HS declaration.	Do not use plastic household basin HS for fixed sanitary ware.
Samples/display goods	Correct HS, value, quantity, label and import purpose are still required.	PO, invoice, packing list, marketing material.	Customs.	Before ETA.	Sample status does not remove HS and valuation obligations.
EPE/FDI/factory use	Review import purpose, customs regime and tax/accounting treatment.	Contract, use purpose, asset/tool list.	Managing customs branch.	Before customs declaration.	Wrong customs regime may create post-clearance risk.

LEGAL DOCUMENTS TO REVIEW

Document group	Name/number	Issuing body	Effective/application time	Role in procedure	Key points	Review note
Law	Law on Foreign Trade Management 05/2017/QH14	National Assembly	Effective 01/01/2018	General legal basis for import/export management.	Foreign trade management measures.	Apply together with implementing decrees.
Decree	Decree 69/2018/ND-CP	Government	Issued 15/05/2018	Guides the Law on Foreign Trade Management.	Prohibited goods and goods subject to license/conditions.	Review to exclude special regimes.
Tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	MFN import tariff schedule.	Appendix II tariff schedule.	Check current tariff at declaration date.
VAT	VAT Law 48/2024/QH15	National Assembly	Effective 01/07/2025	Baseline VAT rates.	Rates 0%, 5%, 10%.	Review with VAT reduction policy.
VAT reduction	Resolution 204/2025/QH15 and Decree 174/2025/ND-CP	National Assembly/Government	From 01/07/2025 to 31/12/2026	Review 8% VAT eligibility.	Exclusion appendices.	Do not automatically apply 8%.
Labeling	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	01/06/2017 and 15/02/2022	Product label and supplementary label.	Mandatory label contents.	Prepare Vietnamese label before circulation.
Food safety if applicable	Decree 15/2018/ND-CP	Government	As provided by the document	Review for food-contact tools/materials.	Direct food-contact utensils/materials.	Only if actual use/claim falls within scope.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises may search legal documents by number on the official legal portals, the Government portal or websites of issuing authorities.

Decree 26/2023/ND-CP Decree 43/2017/ND-CP Decree 111/2021/ND-CP VAT Law 48/2024/QH15 Decree 174/2025/ND-CP

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if claiming preferential duty.
Catalogue, product photos, original label, material declaration.

Specialized documents if any

Vietnamese supplementary label dossier.
Material/use explanation if requested.
COA/test report if food-contact claims exist.
Food safety dossier if applicable.
HS classification explanation for multi-material sets.

OPERATIONAL DOCUMENT CHECKLIST

Dossier group	Required documents	Used for	Typical preparer	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value, quantity, unit	Buyer/Supplier/Docs	Generic goods name.	Add material, use, size, brand/model.
Transport	B/L or AWB, Arrival Notice, pre-alert	Delivery order, manifest, declaration	Forwarder/Carrier/Agent	Mismatch package/GW/CBM.	Compare Packing List with transport documents.
Technical	Catalogue, photos, original label, material declaration	HS and policy review	Supplier/Technical team	No material or principal use shown.	Request real photos and material before booking.
Duty/C/O	C/O, invoice, B/L, origin rule	FTA duty claim	Supplier/Docs/Forwarder	Wrong HS or description on C/O.	Check C/O draft before issuance.
Labeling	Original label, draft supplementary label	Circulation after clearance	Importer/QA/Warehouse	Missing origin or responsible party.	Prepare label under Decrees 43/2017 and 111/2021.
Food safety if any	COA/test/food-contact claim	Food-contact review	Compliance/QA/Supplier	Food-grade claim without evidence.	Check packaging claim before purchase.

Data matching rule: Goods name, quantity, material, specification, origin, label, HS code and use description must be consistent across Invoice, Packing List, catalogue, product label, C/O and customs declaration.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Proof document	Consequence if unclear	Recommended action
Main material	Plastic, steel, aluminum, ceramic or other?	Catalogue, label, material declaration	Wrong HS and duty.	Confirm material before final documents.
Principal use	Household basin, kitchenware, fixed sink or planter?	Packaging, product photos	Wrong policy and HS.	Avoid generic description.
HS/C/O	Does C/O HS match declared HS?	C/O draft, Invoice, B/L	FTA preference denied.	Check C/O draft early.
VAT	Eligible for 8% or baseline 10%?	HS, VAT reduction appendices	Incorrect VAT declaration.	Review VAT policy on declaration date.
Label	Does original label show mandatory information?	Original label, supplementary label	Circulation risk.	Prepare supplementary label before market release.
Set/multiple materials	Is the item imported as a set?	Packing List, product photos	Potential line split or value clarification.	Separate components where needed.

PRACTICAL E2E WORKFLOW

Step 1: Pre-ETA review

Confirm material, use, HS, MFN/ordinary duty, VAT, C/O, labeling and food-contact risk if any.

Step 2: Lock documents

Compare Invoice, Packing List, B/L/AWB, catalogue, photos, label, material declaration and C/O draft.

Step 3: Review specialized documents if triggered

Food-contact goods or fixed sanitary ware should be separated from ordinary household basins and reviewed under the relevant policy.

Step 4: Customs declaration

Green channel allows system clearance under conditions; Yellow checks documents; Red checks documents and physical goods.

Step 5: Post-clearance completion

Receive goods, apply supplementary label if needed, keep shipment dossier and prepare HS/origin explanations for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic goods name	HS and duty dispute.	State material, use, size and condition.	Invoice, catalogue, photos.
Confused with fixed sanitary ware	Wrong HS/policy.	Check installation and drainage parts.	Catalogue, manual, photos.
Food-grade claim without evidence	Food safety questions.	Only use claim with proper proof.	COA, test report, packaging.
Wrong C/O HS/description	FTA preference denied.	Review draft C/O before issuance.	C/O, B/L, Invoice.
Wrong VAT rate	Incorrect 8%/10% declaration.	Check VAT reduction policy and exclusions.	HS, goods description, VAT documents.
Late label preparation	Market circulation risk.	Draft supplementary label after receiving original label.	Original label, importer info, origin.

FAQ

Does importing basins require a license?

Do not conclude by name only. Ordinary non-electric household basins generally focus on HS, duty, C/O and labeling; food-contact or fixed sanitary products require separate review.

What is the HS for plastic basins?

3924.90.90 is a common reference for other plastic household/toilet articles, subject to actual material and use.

What is the import duty for plastic basins?

For 3924.90.90, reference MFN is 22% and ordinary duty is 33%. Check FTA rate if valid C/O is available.

Is VAT 8% or 10%?

Baseline is 10%. 8% may apply during the VAT reduction period if eligible and not excluded.

Can stainless steel basins use 3924.90.90?

No. 3924.90.90 is for plastic goods. Stainless/steel products require review under 7323 or 7324.

What if model differs between Invoice and catalogue?

Correct documents or prepare an explanation before declaration, as discrepancies may affect HS, C/O, labeling and value.

IMPLEMENTATION SOLUTIONS FROM TGIMEX

This article provides a map for HS code, duties, documents and import policy for household basins. In actual shipments, enterprises should still review catalogue, photos, material, documents, origin and import purpose.

Pre-ETA review

HS, duty, C/O, VAT, labeling and food-contact risk.
Cross-check material, use, dimensions, model and original label.

Compliance document control

Compare Invoice, Packing List, B/L/AWB, C/O, catalogue and label.
Prepare HS explanations for multi-material or ambiguous goods.

Logistics & customs

Coordinate agent/carrier, ETA and pre-alert.
Prepare customs declaration and handle Green/Yellow/Red channel.

Post-clearance

Keep shipment dossier, label and origin documents.
Prepare explanations for HS, value, origin and applicable policy.

For shipments with C/O, labeling or food-contact risks, document review should not wait until the cargo arrives. Minor discrepancies between Invoice, Packing List, catalogue, C/O or label may lead to additional document requests, clearance delays or unplanned storage costs.

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