Tiếng Việt
中文 (中国)
IMPORT PROCEDURES FOR NON-ELECTRIC HOUSEHOLD UTILITIES
Non-electric household utilities may look simple, but customs classification often changes by material, principal function, set configuration and actual use. A vague description can lead to wrong HS code, VAT mismatch, rejected C/O preference or additional catalogue requests after arrival. This guide provides an E2E (End-to-End) compliance map covering HS code, duty, C/O, specialized policy, dossier, clearance decision points and pre-ETA risk controls.
QUICK FACTS
| Item | Key information |
|---|---|
| Product scope | Non-electric household utilities: items used for organizing, hanging, storing, supporting or arranging household goods, without motors or electrical/electronic components. |
| Main coverage | Non-electric household utility items made of plastic, iron/steel, aluminium or mixed materials: organizers, hooks, trays, small shelves and storage accessories. |
| Not automatically covered | Electrical appliances, smart/Wi-Fi/Bluetooth/RF products, toys, food-contact articles, medical goods, chemicals, and used/refurbished goods with separate policy exposure. |
| Reference HS codes | 3924.90.90, 7323.99.90, 7615.10.90, 8302.50.00, 9403.20.90, 9403.70.90, depending on material and function. |
| Reference MFN duty | Generally from 10% to 25%. Ordinary duty is commonly 150% of the MFN rate unless otherwise provided. |
| VAT in 2026 | Base VAT is 10%; eligible goods may apply 8% until 31 Dec 2026. Metal products must be checked against the exclusion appendices. |
| Specialized policy | Usually customs documentation and product labeling; separate review is needed for food-contact, battery/adaptor, wireless, used/refurbished or special-function goods. |
| Key dossier | Invoice, Packing List, B/L or AWB, C/O if preferential duty is claimed, catalogue/product photos, material description, original label and model list if any. |
SCOPE OF APPLICATION
This article covers non-electric household utility items used for organizing, hanging, storing, supporting or arranging household goods. The goods must have no motor, no electrical/electronic components, no battery, no adaptor, no charger, no software and no wireless transmission module.
The broader product category may include basins, buckets, shelves, hangers, storage boxes and other non-electric household utilities; however, this article is prepared for non-electric household utilities only and must not be automatically applied to other items with different function or material.
Food-contact goods, toys, medical goods, electrical/smart goods, used/refurbished goods, samples, warranty goods, project goods, and goods imported by EPE/FDI/factories must be reviewed separately. Review by catalogue, datasheet, model and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
The key is not the commercial name but the main material, principal function, completeness and intended use. A plastic utility shelf may differ from a metal furniture shelf; a wall-mounted metal hook may fall under metal fittings; a plastic storage item not for food contact may differ from food containers.
| Criterion | Documents to check | Risk if wrong | Suggested customs description |
|---|---|---|---|
| Main material | Catalogue, photos, technical description, PO/contract | Wrong HS between plastic, steel, aluminium, wood or mixed materials. | “Non-electric household utility item, material: plastic/steel/aluminium, model…, brand…” |
| Function | Catalogue, user manual, actual product photos | Misclassification between household article, furniture, metal fitting or kitchenware. | State the specific use: shelf, hook, storage tray, organizer… |
| Food-contact use | Photos, label, intended use, test report if available | May trigger food-contact material or food safety review. | If applicable, state “not for direct food contact”. |
| Electrical/electronic parts | Catalogue, rating label, datasheet | May move to electrical/ICT categories and trigger conformity or energy labeling. | State “non-electric, without battery/adaptor/wireless module”. |
| Unassembled/set form | Packing list, assembly instructions, package photos | Wrong treatment of sets or mixed-material kits. | Declare “unassembled set” or included parts where relevant. |
| Condition | Invoice, contract, photos, new goods declaration | Used/refurbished goods may trigger different import policies. | Declare “brand new, 100% new” if true. |
HS CODE – DUTY – C/O
HS classification depends mainly on material and function. Avoid descriptions such as “household utilities” or “home items” without material/function details. For mixed-material goods, determine the component or function giving the essential character based on the actual dossier.
| Reference HS code | Application condition | Ordinary duty | MFN duty | Indicative VAT | Special preferential duty under C/O |
|---|---|---|---|---|---|
| 3924.90.90 | Other household articles of plastics; applicable where the principal function is a non-electric plastic household utility. | 33% | 22% | May be 8% during 01 Jul 2025–31 Dec 2026 if not excluded under Decree 174/2025/ND-CP. | FTA preferential duty depends on the valid C/O form, origin and rule of origin. |
| 7323.99.90 | Other household articles of iron or steel, not specialized kitchenware or fixed sanitary equipment. | 30% | 20% | Normally 10% if treated as metal products excluded from VAT reduction. | Potential FTA reduction if C/O is valid. |
| 7615.10.90 | Other aluminium household articles and parts, non-electric. | 33% | 22% | Normally 10% if classified as metal products excluded from VAT reduction. | Check each FTA preferential tariff schedule. |
| 8302.50.00 | Hat-racks, hat-pegs, brackets and similar fixed fixtures of base metal. | 37.5% | 25% | Normally 10% for metal fittings/products. | FTA duty depends on product description and origin criteria. |
| 9403.20.90 | Other metal furniture, such as non-electric household/storage shelving. | 15% | 10% | Normally 10% if treated as metal furniture/products. | Review C/O and unassembled/multi-material structure. |
| 9403.70.90 | Other plastic furniture, such as plastic shelves or storage modules. | 30% | 20% | May be 8% if not excluded and eligible for VAT reduction. | Determine whether the item is furniture under 9403 or household article under 3924. |
SPECIALIZED POLICY MATRIX
| Goods situation | Potential policy | Documents to check | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Standard non-electric goods | Normal customs dossier and product labeling for domestic circulation. | Invoice, Packing List, B/L/AWB, catalogue, label, C/O if any. | Customs authority; importer is responsible for labels. | Before booking and before ETA. | Do not state “no license required” without reviewing material, function, label and model. |
| Metal goods/fittings | HS classification under Chapters 73, 76, 83 or 94; VAT exclusion review. | Material, product photos, set composition. | Customs and tax authority. | Before landed cost confirmation. | Wrong material may affect HS, MFN duty, VAT and C/O. |
| Plastic goods/furniture | Decide between 3924 and 9403; check VAT reduction eligibility. | Photos, structure, dimensions, intended use. | Customs and tax authority. | Before ETA. | Plastic shelves/furniture may not fall under 3924. |
| Potential food-contact goods | May trigger food-contact/food safety review; not automatically covered by this article. | Label, intended use, test report, catalogue. | Relevant specialized authority depending on actual goods. | Before ordering. | Food containers, bottles and cookware should be handled under a separate category. |
| Battery/adaptor/electronic module | May move to electrical/ICT goods; conformity, energy labeling, RF/MMDS/ATTT may apply. | Datasheet, rating label, module list. | Relevant specialized authority if applicable. | Before booking. | No longer a non-electric utility if it has electrical/electronic functions. |
| Used/refurbished goods | Review used-goods import policy by actual product group. | Contract, photos, year of manufacture, serial if any. | Customs/specialized authority depending on goods. | Before contract signing. | Do not group with brand-new goods. |
| Samples, warranty, project, EPE/FDI | Import purpose, customs regime, value, tax treatment and internal management may differ. | PO, warranty letter, purpose statement, BOM if any. | Customs; internal zone management if applicable. | Before declaration. | Choose the correct customs regime and keep an explanation file. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective date/application timing | Role in procedure | Key article/appendix | Review note |
|---|---|---|---|---|---|---|
| Law | Customs Law 54/2014/QH13 | National Assembly | Issued 23 Jun 2014; effective 01 Jan 2015. | Legal framework for customs procedures and customs control. | Customs declaration, dossier and physical inspection rules. | Apply together with current amendments and implementing texts. |
| Decree | Decree 08/2015/ND-CP, amended by Decree 167/2025/ND-CP | Government | Decree 167 issued 30 Jun 2025; effective 15 Aug 2025. | Detailed customs procedures and supervision/control rules. | Dossier, inspection and declaration handling. | Decree 59/2018/ND-CP has been repealed; use current text. |
| Circular | Circular 38/2015/TT-BTC, amended by Circular 39/2018/TT-BTC | Ministry of Finance | Circular 39 effective 05 Jun 2018. | Guidance on customs dossier and import/export tax administration. | Electronic dossier, HS, valuation and C/O. | Check consolidated/current version at declaration date. |
| Tax law | Import and Export Duties Law 107/2016/QH13 | National Assembly | Effective 01 Sep 2016. | Basis for MFN, ordinary and special preferential duties. | Ordinary duty commonly equals 150% of MFN duty. | Specific tariff provisions prevail where applicable. |
| Circular | Circular 31/2022/TT-BTC | Ministry of Finance | Issued on 08/06/2022; recorded effective date 01/12/2022; Circular 72/2022/TT-BTC suspended the initial application period; consolidated/current application should be checked. | Promulgates Vietnam’s nomenclature of exports and imports; basis for reading 8-digit HS descriptions and general interpretative rules. | Appendix I; Appendix II – 6 general rules for classification. | Used to verify structure, function and material before finalizing HS code. |
| Tariff | Decree 26/2023/ND-CP and amendments such as 108/2025/ND-CP | Government | Decree 26 effective 15 Jul 2023; Decree 108 effective 19 May 2025. | Preferential import tariff schedule by HS. | Appendix II – MFN import tariff. | Rates herein are indicative; verify at declaration date. |
| VAT | VAT Law 48/2024/QH15; Resolution 204/2025/QH15; Decree 174/2025/ND-CP | National Assembly/Government | VAT Law effective 01 Jul 2025; VAT reduction applies until 31 Dec 2026. | Determines 10% VAT or eligible 8% reduction. | Exclusion appendices under VAT reduction rules. | Metal goods may be excluded from VAT reduction. |
| Product labeling | Decree 43/2017/ND-CP, amended by Decree 111/2021/ND-CP | Government | Decree 111 effective 15 Feb 2022. | Labeling requirements for imported goods. | Original label, Vietnamese supplementary label, origin and responsible party. | Check labels before domestic circulation. |
| Specialized regulations | QCVN/TCVN or sectoral regulations if special functions exist | Relevant ministry/agency | To be determined case by case. | Applies only if the product moves into food-contact, electrical, toy, medical or other regulated groups. | Review catalogue, datasheet, model and import purpose. | Do not assume applicability or exemption without technical files. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Businesses should cross-check the current text on official legal portals or the issuing authority’s website before application.
CUSTOMS CLEARANCE DOSSIER
Commercial Invoice, Packing List, B/L or AWB, Sales Contract/PO if any, C/O if preferential duty is claimed, catalogue/product photos, original label and model list if any.
Catalogue, product photos, material description, dimensions, use, condition, assembly instructions for unassembled sets and non-electric confirmation if needed.
Product label file, permit, quality inspection registration, conformity documents, test report, food-contact/ICT/security/energy labeling dossier where applicable.
| Dossier group | Required documents | Used for | Usually prepared by | Common errors | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Declaration, value and quantity | Importer, shipper, purchasing, docs | Generic description, missing material/model | Match against catalogue/photos before final documents |
| Transport | B/L or AWB, Arrival Notice, booking, pre-alert | D/O and ETA control | Forwarder, carrier/airline, overseas agent | Wrong consignee, port, packages/weight | Check pre-alert immediately |
| Origin | C/O original/electronic and transport evidence | Special preferential duty | Shipper, manufacturer, importer | Wrong form, HS, description, signature/stamp | Check draft C/O before ETA |
| Technical | Catalogue, photos, material, model list, manual | HS and customs query response | Supplier, importer, compliance | Cannot prove non-electric or main material | Request technical files from inquiry/PO stage |
| Labeling | Original label, draft Vietnamese supplementary label, importer details | Domestic circulation | Importer, legal, marketing, warehouse | Missing origin, quantity or responsible entity | Review under Decrees 43/2017 and 111/2021 |
CLEARANCE DECISION POINTS
| Decision point | Question to answer | Supporting documents | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| Is HS sufficiently supported? | HS must be based on material, function, completeness and set form. | Catalogue, photos, material description, GRI if needed. | Wrong duty, VAT, C/O rejection or additional review. | Fix HS before final documents and ETA. |
| Is the goods description clear? | Does it state function, material, non-electric nature, model/condition? | Invoice, Packing List, draft declaration. | Document amendment or yellow/red channel risk. | Avoid generic “household items”. |
| Any specialized control? | Is it food-contact, electrical/electronic, children, medical or chemical? | Datasheet, labels, user manual. | Missing specialized dossier; clearance delay. | Review actual files, not generic product name. |
| Is C/O valid? | Correct form, origin criterion, description, HS and transport route? | C/O, B/L, Invoice, Packing List. | Loss of preferential duty. | Check draft C/O before ETA. |
| VAT 8% or 10%? | Is the HS/product in the exclusion appendices of Decree 174/2025/ND-CP? | HS, product description, material. | Wrong landed cost and tax declaration. | Separate plastic and metal SKUs and verify appendices. |
| Brand-new or used/refurbished? | Does the condition match documents and actual goods? | Contract, invoice, photos, serial if any. | Used-goods policy exposure. | Request “brand new, 100% new” wording when true. |
E2E OPERATIONAL PROCESS
Fix HS, MFN duty, ordinary duty, VAT, C/O, labeling and potential specialized policy. For metal goods, check VAT reduction exclusions separately.
Finalize Invoice, Packing List, B/L/AWB, catalogue, photos, material, model/serial list if any. Avoid generic descriptions.
Only if actual files show food-contact, electrical/ICT, toys, medical goods or used/refurbished status.
Green channel: system-based clearance; Yellow: document check; Red: document and physical inspection. Key questions: HS, material, value, C/O, description.
After clearance, control supplementary label, tax records, C/O, technical files, product photos and delivery records.
Before sale, check label, origin, importer information, warnings if any and separate SKUs with different HS/VAT.
PRE-ETA RISK CHECKLIST
Hậu quả / Impact: Loss of special preferential duty; possible reassessment.
Cách chặn / Control: Check C/O form, origin criteria, description, HS and invoice before ETA.
Tài liệu / Documents: C/O, Invoice, Packing List, B/L, contract.
Hậu quả / Impact: Wrong HS, duty and VAT; potential customs query.
Cách chặn / Control: Obtain supplier confirmation of main material and product photos.
Tài liệu / Documents: Catalogue, photos, PO, Invoice.
Hậu quả / Impact: Customs may require more documents or inspection.
Cách chặn / Control: Declare function + material + condition + model.
Tài liệu / Documents: Invoice, Packing List, draft declaration.
Hậu quả / Impact: May trigger conformity, energy labeling, RF/MMDS/ATTT or licensing.
Cách chặn / Control: Check battery, adaptor, app, Wi-Fi/Bluetooth/RF from datasheet.
Tài liệu / Documents: Datasheet, rating label, manual.
Hậu quả / Impact: Risk of labeling violation in domestic circulation.
Cách chặn / Control: Prepare Vietnamese supplementary label and verify mandatory data.
Tài liệu / Documents: Original label, packaging photos, import dossier.
Hậu quả / Impact: Wrong quantity, value or classification.
Cách chặn / Control: Review detailed packing list, assembly instruction and accessory list.
Tài liệu / Documents: Packing List, photos, manual.
FAQ
Do not conclude solely by product name. Ordinary non-electric goods mainly require customs documents and labeling, but special functions/materials must be reviewed.
Only if the actual goods are listed under specialized management or mandatory QCVN/TCVN. Review model and function.
Yes for imported goods circulating in Vietnam, subject to labeling rules. Label data must match the import dossier.
Yes, if the C/O is valid, correct in form, origin criterion, description and HS code.
Not automatically. Customs regime, value and purpose must be reviewed.
Correct or obtain supplier confirmation before declaration. Model mismatch often triggers document query or inspection.
Because VAT reduction in 2026 excludes certain groups such as metal products. HS and appendices must be checked.
No. HS depends on material, function and packaging/set form.
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IMPLEMENTATION SUPPORT FROM TGIMEX
This guide provides a compliance map for HS code, duty, C/O, dossier and specialized policy. In real shipments, businesses still need to verify catalogue, datasheet, model, documents, origin and import purpose.
HS, specialized policy, C/O, duty, VAT, labeling, catalogue/datasheet/model.
Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, labels and technical files.
Coordinate agents, carriers/airlines, ETA, pre-alert and transport documents.
Prepare declaration dossier, handle Green/Yellow/Red channels, support explanations on HS, value, origin and policy.
Keep shipment files, label records, tax/C/O documents and post-clearance support files.
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For shipments that may trigger specialized inspection, permits, C/O or labeling requirements, businesses should not wait until arrival to review documents. Minor inconsistencies among Invoice, Packing List, catalogue, datasheet, C/O or label may lead to document supplementation, clearance delay or unplanned storage charges.
Note: This content is for operational reference at the time of preparation. Verify current legal texts, tariff schedules, VAT appendices and the actual shipment dossier before application.
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