Tiếng Việt
中文 (中国)
IMPORT PROCEDURE GUIDE FOR PACKAGING LINE
A packaging line is normally a coordinated machinery system consisting of feeders, packing/wrapping equipment, labelling units, conveyors, checkweighers, date coders, control cabinets and sensors. The key risk is not a single document, but incorrect identification of the main function, which may lead to wrong HS Code, wrong duties, wrong used-machinery policy and inconsistent component declaration. This guide provides an E2E (End-to-End) map for pre-ETA review: HS code, duties, C/O, technical dossier, document control and customs-clearance risk.
QUICK FACT
| Review item | Suggested information | Operational note |
|---|---|---|
| Product scope | Packaging line for packing/wrapping finished goods; not automatically applicable to filling lines, processing lines or fully integrated production lines. | Review catalogue/datasheet to identify the main function. |
| Main HS reference | 8422.40.00 – Other packing or wrapping machinery, including heat-shrink wrapping machinery. | Used when the principal function is packaging/wrapping. |
| HS codes to compare | 8422.30.00 if the principal function is filling, closing, sealing, capsuling or labelling containers; 8422.90.xx for parts; 8428/8537/8443 if conveyor, control cabinet or date coder is imported separately. | Do not apply one generic HS code if the documents show independent machines. |
| Indicative duties | For 8422.40.00: reference MFN 0%, ordinary import duty 5%, VAT normally 10%; VAT 8% may be reviewed if eligible and not excluded. | Special preferential duty depends on valid C/O under the relevant FTA/Form. |
| Regulatory focus | New standard machinery usually requires customs dossier, labelling and technical documents. Used lines must be checked under Decision 18/2019/QĐ-TTg and 28/2022/QĐ-TTg. | No absolute statement on licence exemption without reviewing model, condition and technical file. |
SCOPE OF APPLICATION
This article applies only to packaging lines whose principal function is packing/wrapping products after production or processing. It does not automatically apply to filling lines, processing lines or integrated production lines with mixed production functions.
The HS code and policy must be reviewed against the catalogue, datasheet, model, line layout and actual import purpose.
Within scope
- Bag/pouch/box/carton packaging lines.
- Shrink wrapping, film wrapping, pillow pack, pouch, sachet and stick pack lines.
- Packaging lines with feeder, conveyor, checkweigher, labeler, date coder and synchronized control unit.
- Brand-new 100% line or used line with sufficient inspection dossier.
Must be reviewed separately
- Filling/capping/labelling as principal function: review 8422.30.00.
- Conveyor imported independently: review heading 8428.
- Control cabinet, PLC or inverter imported separately: review 8537/8504.
- Date coder/laser/inkjet machine imported separately: review 8443 or the appropriate heading.
Review must be based on catalogue, datasheet, model and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
For a packaging line, customs review usually compares the principal function, line layout, machine list and commercial documents. A generic description such as “production line” while the catalogue shows separate machines may trigger HS separation or additional explanation.
Main function
Packing/wrapping goods into bags, boxes, cartons, shrink film or final packaging before storage or sale.
Typical components
Feeder, weighing unit, packing machine, conveyor, labeler, date coder, control unit, sensors and frame.
Technical dossier
Catalogue, datasheet, layout drawing, packing configuration, model list, serial list, manufacturing year and operation video if available.
| Technical criterion | Documents to compare | Risk if misdescribed | Suggested goods description |
|---|---|---|---|
| Principal function | Catalogue, flow chart, layout drawing | Wrong application of 8422.40.00 or 8422.30.00 | “Automatic packaging line, model…, for packing/wrapping…, brand-new 100%” |
| Machine/component list | Invoice, Packing List, model list | Possible request to split HS by independent machine | State the main machine and synchronized accessories. |
| New/used condition | Contract, invoice, photos, year plate | Used line without inspection certificate may be held | State “new 100%” or “used machinery – subject to inspection” accurately. |
| Control cabinet | Electrical drawing, PLC list | Wrong policy if imported separately | Describe as synchronized control unit or separate item as applicable. |
HS CODE – DUTIES – C/O
Classification must follow the principal function and the actual import structure. If the whole system contributes to packaging/wrapping, 8422.40.00 may be reviewed. If each machine is independent with separate value and function, HS separation may be required.
Scenario 1 · Packaging/wrapping line as principal function
Scenario 2 · Filling/closing/labelling as principal function
Scenario 3 · Parts imported separately
Scenario 4 · Conveyor/control cabinet/date coder separate
| Reference HS | Applicable condition | Risk if wrong | Documents to compare |
|---|---|---|---|
| 8422.40.00 | Packaging/wrapping line, including heat-shrink wrapping machinery. | Wrong if the principal function is filling/processing. | Catalogue, flow chart, layout, model list. |
| 8422.30.00 | Filling, closing, sealing, capsuling or labelling containers. | Wrong if only secondary packaging/wrapping. | Datasheet and operation cycle. |
| 8422.90.xx | Parts of heading 8422. | Confusing parts with complete machine. | BOM, part list, part catalogue. |
| 8428/8537/8443 | Independent conveyor, control cabinet or date coder. | Incorrect grouping into packaging line. | Separate invoice line and technical document. |
SPECIALIZED MANAGEMENT POLICY
| Cargo situation | Potential policy | Documents to check | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| Brand-new standard packaging line | Customs dossier, labelling, HS, duty, C/O. | Invoice, Packing List, B/L/AWB, catalogue. | Customs authority. | Before ETA. | Do not assert licence exemption before model review. |
| Used packaging line | Decision 18/2019/QĐ-TTg and 28/2022/QĐ-TTg. | Manufacturing year, inspection certificate, technical standards. | Designated/recognised inspection body; Customs. | Before shipment. | Missing certificate may delay clearance. |
| Line with pressure/vacuum/lifting auxiliary devices | May trigger separate safety review depending on configuration. | P&ID, pressure specs, safety layout. | Relevant authority depending on device. | Before ETA. | Do not treat all components as ordinary packaging machinery. |
| EPE/FDI/project import | Review customs type, investment documents and intended use. | PO, project list, equipment list. | Customs authority. | From purchasing stage. | Wrong customs type may affect post-clearance review. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document number/name | Issuing authority | Effective timing | Role | Key note | Review note |
|---|---|---|---|---|---|---|
| Tariff | Decree 26/2023/NĐ-CP | Government | From 15/07/2023 | MFN import tariff. | Chapter 84, heading 8422. | Check amendments. |
| Tariff amendment | Decree 199/2025/NĐ-CP | Government | From 08/07/2025 | Amends Decree 26/2023/NĐ-CP. | Tariff appendices. | Check current effect. |
| Ordinary duty | Decision 15/2023/QĐ-TTg | Prime Minister | From 15/07/2023 | Ordinary import duty. | Includes 8422.30.00/8422.40.00. | Check final code. |
| VAT | Law 48/2024/QH15, Decrees 181/2025, 174/2025 | National Assembly/Government | From 01/07/2025; VAT reduction to 31/12/2026 if eligible. | VAT 10%/8%. | Excluded groups. | Do not apply 8% automatically. |
| Used machinery | Decision 18/2019/QĐ-TTg, 28/2022/QĐ-TTg | Prime Minister | 15/06/2019 and 01/03/2023. | Used machinery import conditions. | Age, dossier, inspection. | Important for used/refurbished line. |
| Labelling | Decree 43/2017/NĐ-CP, 111/2021/NĐ-CP | Government | Decree 111/2021 from 15/02/2022. | Imported goods label. | Model, serial, origin. | Check label photos before shipment. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should cross-check legal documents on official government portals or the issuing authority website before applying them.
CUSTOMS DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order.
- C/O if preferential duty is claimed.
- Catalogue, datasheet, layout drawing, model/serial list.
Specialized documents if any
- Inspection certificate for used machinery.
- Technical dossier proving the principal function.
- Labelling file.
- CO/CQ, user manual and test reports if available.
| Dossier group | Required document | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract | Value, quantity, sale terms | Importer/exporter | Generic goods name | Match goods/model/quantity/origin 100%. |
| Transport | B/L or AWB, Arrival Notice | D/O and declaration | Forwarder/carrier | Wrong consignee or packages | Approve draft B/L. |
| Technical | Catalogue, datasheet, layout | HS and technical explanation | Supplier/engineering | Missing line layout | Request at quotation stage. |
| C/O | FTA C/O | Special preferential duty | Exporter | Wrong HS/description | Check draft C/O. |
| Used machinery | Inspection certificate, manufacturing year | Used-line clearance | Importer/inspection body | Late certificate | Prepare before arrival. |
CLEARANCE DECISION POINTS
| Decision point | Question | Proof | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| Principal function | Packaging or filling/processing? | Catalogue, flow chart | HS query | Lock technical description. |
| HS code | Is 8422.40.00 justified? | HS memo, catalogue | Wrong duty/C/O | Prepare HS comparison table. |
| New or used | Brand-new or used? | Invoice, year plate | Used-policy risk | Confirm condition in contract. |
| C/O | Valid form and origin criterion? | C/O, B/L, Invoice | No special preference | Review draft C/O. |
| Auxiliary devices | Any separate conveyor/cabinet/date coder? | BOM, packing list | Late HS split | Separate invoice lines if independent. |
E2E OPERATIONAL PROCESS
Step 1 · Pre-ETA review
Confirm function, HS, duties, C/O, label and new/used status.
Step 2 · Lock documents
Lock Invoice, Packing List, B/L/AWB, catalogue, datasheet, layout and serial list.
Step 3 · Specialized dossier
For used lines, prepare Decision 18/2019/QĐ-TTg dossier and inspection certificate.
Step 4 · Customs declaration
Green/Yellow/Red channel handling with focus on value, HS, C/O and technical file.
Step 5 · Clearance and delivery
Pay duties, release cargo, deliver to factory and keep the shipment file.
PRE-ETA RISK CHECKLIST
Generic goods name
Use accurate packaging-line description, model and condition.
HS confusion
Separate 8422.40.00 from 8422.30.00.
Used line dossier
Prepare inspection certificate before arrival.
Model mismatch
Match Invoice, Packing List, catalogue and label 100%.
C/O error
Check form, HS, description and direct transport.
Auxiliary equipment
Review BOM and independent function before declaration.
FAQ
| Question | Answer |
|---|---|
| Does a packaging line need an import licence? | Do not answer absolutely. For new standard machinery, focus is usually customs dossier, HS, duties and label; used machinery or special auxiliary equipment must be reviewed. |
| What is the HS code? | Reference 8422.40.00 if the principal function is packing/wrapping; check 8422.30.00 if filling/closing/labelling is the principal function. |
| What are the duties? | For 8422.40.00: reference MFN 0%, ordinary duty 5%, VAT normally 10%; 8% only if eligible. |
| Can used packaging lines be imported? | Potentially, subject to Decision 18/2019/QĐ-TTg, 28/2022/QĐ-TTg and inspection dossier. |
| Is Vietnamese labelling required? | Review Decrees 43/2017/NĐ-CP and 111/2021/NĐ-CP. |
| One line or multiple declaration lines? | Depends on configuration, documents and principal function; independent machines may require separate HS lines. |
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