Household storage boxes may look simple, but customs classification depends on material, actual use and product presentation. A plastic household box, a fabric organizer, a bamboo/rattan basket, a wooden box and a plastic box for packing goods may fall under different HS headings. This article gives an E2E (End-to-End) checklist for reviewing HS code, import duties, C/O, labeling and pre-ETA documents.

Quick facts

Quick review item	Operational guidance
Product name	Household storage box / storage organizer; state material, lid/handle/wheels, use and whether it is intended for direct food contact.
Main HS to review	3924.90.90 for plastic household storage boxes not used as transport packaging and not designed as food-contact containers.
Reference taxes	For 3924.90.90: MFN reference 22%, ordinary import duty 33%, standard VAT 10%; review 8% only if the VAT reduction policy is still effective and the goods are not excluded.
Specialized policy	For ordinary non-electric household storage boxes, the focus is normally HS, duties, C/O, customs description and labeling. Food-contact, child-related, electric or smart products must be reviewed separately.
Pre-ETA lock point	Catalogue, product photo, material, size, original label, intended use, C/O, package count and consistent description across Invoice – Packing List – B/L/AWB.

Legal note: This article applies to non-electric household storage boxes. The final assessment must be made against the actual catalogue, model, material and import purpose. Do not conclude that no license or specialized document is required if the product has direct food-contact use, electric/smart functions or other special characteristics.

Scope of application

Covered products

Plastic boxes for clothes, shoes, household articles and office items.
Boxes with lids, drawer organizers, folding storage bins and under-bed storage boxes without electric function.
New goods, samples, commercial shipments or EPE/FDI use where no separate policy applies.

Not automatically covered

Food containers, food-contact plastic trays/boxes or water bottles.
Boxes used as transport or commercial packing of goods.
Children’s toy boxes, battery/electric boxes, smart home products or electronic storage devices.

Classification & product identification

For storage boxes, HS classification is driven by principal material, actual use and customs description. A plastic household box is different from a plastic packing crate; a fabric box is different from a bamboo/rattan, wooden or metal box.

Item to check	Documents to compare	Risk if wrongly described	Suggested declaration wording
Main material	Catalogue, photos, supplier description, material declaration	Wrong HS chapter between Chapter 39, 63, 44, 46 or 73	Plastic household storage box, with lid, non-electric
Use	Manual, product website, original label	Confusion with packing goods or food-contact containers	Household storage box, not for direct food contact
Accessories	Product photos and packing specification	Metal parts, wheels or locks may trigger questions on function	Plastic box with lid and handle, no battery, no electric function

HS Code – Duties – C/O

Reference HS	When applicable	MFN duty	Ordinary duty	VAT	Special preferential C/O	Documents
3924.90.90	Plastic household storage boxes, not transport packaging and not food-contact containers	22%	33%	10%; review 8% only if eligible	May be 0% or lower under an FTA if C/O is valid	Catalogue, photos, label, material, intended use, C/O
3923.10.90	Plastic boxes/crates for conveyance or packing of goods	10% reference	15% reference under the 150% rule if no separate ordinary line applies	10%; review 8% if eligible	Depends on FTA, origin criterion and C/O form	Commercial purpose, packing specification, photos
6307.90.xx	Fabric/nonwoven storage boxes	Check final subheading	Check final subheading	Usually review 10% or 8% if eligible	Depends on textile origin rules	Material breakdown, label, photos
4602.xx / 4421.xx / 7323.xx	Bamboo/rattan, wooden or metal storage boxes	Check by final material-based HS	Check by final material-based HS	Usually review 10% or 8% if eligible	Depends on the applicable FTA	Material declaration, catalogue, label

C/O risk: A wrong form, origin criterion, product description or HS mismatch may prevent the importer from enjoying special preferential duty.

Applicable specialized management policies

Ordinary plastic household storage box

Policy: review HS, duties, C/O and goods labeling. No automatic quality inspection conclusion should be made without actual product documents.

Documents: Invoice, Packing List, B/L/AWB, catalogue, photos, original label and C/O if any.

Timing: before ETA and before finalizing shipping documents.

Direct food-contact box

Policy: not covered by default here; switch to food-contact packaging/container procedure and review food safety requirements.

Risk: missing specialized documents if use is wrongly declared.

Fabric, bamboo/rattan, wooden or metal box

Policy: HS changes by principal material. Natural plant material or wooden packing may trigger separate review.

Documents: material declaration, catalogue, photos, label and treatment/fumigation evidence if applicable.

EPE/FDI/factory use

Policy: same product, but customs regime, tax treatment and end-use must be reviewed separately.

Legal documents to review

Group	Document	Authority	Effective date	Role	Review note
Law	Customs Law 54/2014/QH13	National Assembly	01/01/2015	Customs procedures	Review by customs regime
Decree	Decree 08/2015/ND-CP	Government	15/03/2015	Customs implementation	Check amendments
Tariff	Decree 26/2023/ND-CP	Government	15/07/2023	MFN tariff	Use final HS at declaration date
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	15/07/2023	Ordinary import duty	Use where MFN/FTA is not eligible
VAT	Decree 174/2025/ND-CP	Government	01/07/2025–31/12/2026	VAT reduction policy	Do not apply 8% automatically if excluded
Labeling	Decrees 43/2017/ND-CP and 111/2021/ND-CP	Government	01/06/2017 and 15/02/2022	Imported goods labeling	Review original and Vietnamese supplementary label

View / download original legal documents

Businesses should verify documents by number on official legal portals or issuing authority websites before applying them.

Decree 26/2023/ND-CP Decision 15/2023/QD-TTg Decree 43/2017/ND-CP Decree 111/2021/ND-CP Decree 174/2025/ND-CP Customs Law 2014 Decree 08/2015/ND-CP

Customs clearance document set

Commercial documents

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

Specialized documents if triggered

Food safety dossier if actually food-contact.
Quarantine/fumigation evidence for certain natural material or wooden packing.
Vietnamese supplementary label for circulation.

Document group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB	Customs declaration	Shipper/importer/forwarder	Generic name, missing material	Check description, quantity, package count and origin
Technical	Catalogue, photos, label, material declaration	HS/policy review	Supplier/importer	No proof of household use	Request real product photos before booking
Origin	C/O and through B/L if transit applies	Preferential duty	Shipper/importer	Wrong form or HS	Review draft C/O
Labeling	Original and supplementary labels	Post-clearance circulation	Importer	Missing origin or responsible party	Prepare label content before ETA

Decision points that may hold the shipment

Decision point	Question	Evidence	Consequence	Recommended action
HS basis	Household plastic box or packing crate?	Catalogue, photos, label	HS explanation request	Lock material and use
Food contact	Storage of household goods or food?	Manual, label	Missing food safety documents	Separate food-contact items
C/O	Does form, criterion and HS match?	C/O, B/L, Invoice	No special preferential duty	Check draft C/O
Labeling	Does the label show required information?	Original label, Vietnamese label draft	Circulation risk	Prepare supplementary label

Practical E2E process

Pre-ETA review

Lock material, use, HS, duties, C/O, label and policy trigger.

Document lock

Compare Invoice, Packing List, B/L/AWB, catalogue, photos and label.

Specialized policy check

Separate food-contact, child-related, electric/smart or natural-material items.

Customs declaration

Prepare HS, value, description, C/O and labeling explanation for customs channels.

Clearance and delivery

Complete tax obligations, release goods and control supplementary label.

Post-clearance archive

Keep documents, C/O, catalogue, photos and HS rationale.

Pre-ETA risk checklist

Risk	Consequence	Pre-ETA control	Documents
Generic “box” description	Insufficient HS basis	State material + household use	Invoice, catalogue, photos
Confusion with food container	Missing specialized policy	Clarify intended use	Label, manual
C/O mismatch	Loss of preferential duty	Check draft C/O	C/O, Invoice, B/L
No supplementary label	Circulation risk	Prepare Vietnamese label	Original label
Unclear material	Wrong HS chapter	Request material declaration	Catalogue, material declaration

FAQ – common business questions

1. Is an import license required?

Not by generic name alone. Ordinary non-electric household boxes mainly require HS, tax, C/O and labeling review; special uses must be checked separately.

2. What is the main HS for plastic boxes?

3924.90.90 is commonly reviewed for household plastic storage boxes; 3923.10.90 may apply to packing boxes.

3. What are the import duties?

For 3924.90.90, reference MFN is 22%, ordinary duty 33% and VAT normally 10%.

4. Is Vietnamese labeling required?

Imported goods circulated in Viet Nam must be controlled under Decrees 43/2017 and 111/2021.

5. Can fabric boxes use the same HS?

No. Fabric/nonwoven boxes should be classified under textile-related headings, subject to final documents.

6. Does C/O always reduce duty to 0%?

No. It depends on the FTA, valid form, origin criterion, route and HS consistency.

Implementation support from TGIMEX

This article provides an operational map for HS, duties, C/O, labeling and documents. Actual shipments must still be reviewed against catalogue, material, origin and import purpose.

Pre-ETA review of HS, policy, C/O, taxes and labels.
Compliance check of Invoice, Packing List, B/L/AWB, C/O, catalogue and labels.
International freight coordination, ETA tracking and pre-alert control.
Customs declaration support and post-clearance document archiving.

Businesses should not wait until arrival to review documents. Small discrepancies may result in additional document requests, clearance delays or unplanned storage costs.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE