Importing a passenger elevator should not be treated as an ordinary machinery shipment. A wrong HS 8428.10.31, incomplete description of passenger-use function, mismatch between Invoice – Packing List – catalogue, or omission of Group 2 quality-control requirements may lead to document requests, customs channel escalation, clearance delay and DEM/DET costs. For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

This article provides an E2E (End-to-End) operating map for pre-ETA review: HS code, duties, C/O, specialized policy, technical dossier, clearance decision points and risk checkpoints before cargo arrival.

QUICK FACT

Review item	Key content	Operational note
Product	Passenger elevator used in buildings, factories and civil/industrial projects	Do not combine with escalators or passenger conveyors
Reference HS	8428.10.31 – passenger lift/elevator	Cross-check catalogue, function and import configuration
Reference taxes	Common MFN 10%; reference ordinary duty 15%; standard VAT 10%; VAT 8% only if eligible under the policy in force	Valid C/O may change special preferential duty
Specialized control	Likely under Group 2 goods managed by the Ministry of Labour, Invalids and Social Affairs	Review quality inspection / conformity certification by actual dossier

Illustration for Import Procedure Guide for Passenger Elevators — Illustration of the product group and document review before customs clearance.

Legal note This content applies only to passenger elevators. Escalators, passenger conveyors, cargo lifts, construction hoists, home lifts or separately imported safety components must not be automatically treated under the same conclusion. Review by catalogue, datasheet, model and actual import purpose is required.

SCOPE OF APPLICATION

This article applies to passenger elevators imported as complete units or main elevator configurations used to vertically transport persons in buildings, factories, hotels, hospitals, commercial centers, residential projects or industrial facilities.

Do not automatically apply this guide to cargo lifts, construction hoists, mine lifts, escalators or passenger conveyors.
Do not automatically apply it to separately imported components such as safety gear, overspeed governor, landing/cabin door locks, traction machine, guide rails, controller cabinet or landing doors.
New, used, refurbished, sample, warranty or project cargo may trigger different compliance handling.
If the elevator includes controller modules, software, IoT devices, transmission functions, batteries, UPS, automatic rescue devices, adapters or accessories, each component should be reviewed separately.

CLASSIFICATION & PRODUCT IDENTIFICATION

Main identification basis

A passenger elevator is identified through catalogue, datasheet, installation drawings, model, rated load, passenger capacity, speed, number of stops, drive type, cabin type, door system, controller and safety component list.

Common documentation risk

Generic descriptions such as “elevator”, “lift equipment” or “machinery parts” may lead customs or specialized authorities to request clarification on function, HS code, quality inspection policy and safety components.

Criterion to check	Documents to compare	Risk if wrongly described	Suggested description on documents/declaration
Passenger-use function	Catalogue, datasheet, technical drawing	Wrongly classified as cargo lift or other lifting equipment	Passenger elevator, model…, rated load…, speed…
Technical specifications	Technical specification, quotation, PO	Wrong HS, duty or specialized policy	State rated load in kg, passenger capacity, speed in m/s, number of floors/stops
Safety components	Component list, test report, certificate	Missing conformity/quality inspection documents	Declare safety gear, door locks, overspeed governor if imported together
Goods condition	Invoice, packing list, photos, supplier declaration	Used/refurbished goods may trigger additional policy	New 100%; do not describe generally if used/refurbished

HS CODE – DUTY – C/O

For passenger elevators, HS classification is usually reviewed under heading 84.28 – other lifting, handling, loading or unloading machinery. The key reference code is 8428.10.31 for passenger lifts/elevators. Separately imported safety components or parts must not automatically use the complete elevator HS code; review 8431.31.10 or 8431.31.20 depending on actual goods.

Reference HS	Applicable condition	Reference tax treatment	Risk if wrongly applied	Documents to check
8428.10.31	Complete/main passenger elevator	Common MFN 10%; reference ordinary duty 15%; VAT 10% or 8% if eligible	Wrong duty and wrong specialized inspection route	Catalogue, datasheet, contract, invoice, packing list, model list
8428.10.39	Other lift types, not the focus of this article	Common MFN 10%; re-check by actual configuration	Confusing passenger lift with cargo lift/hoist	Catalogue, intended use, goods photos
8431.31.20	Parts of goods under 8428.10.31 or 8428.40.00	Check current tariff schedule; not for complete elevators	Declaring parts as complete elevator or vice versa	Packing details, component list, installation drawings, technical documents

C/O note C/O (Certificate of Origin) can support special preferential duty only when the form, origin criterion, product description, HS code and transport documents are consistent. If C/O has the wrong form, criterion, HS code or description compared with Invoice/Packing List, preferential duty may be rejected.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Dossier to check	Authority/portal if identified	Recommended timing	Risk note
Complete passenger elevator	Group 2 quality inspection; conformity certification/declaration under applicable QCVN	Catalogue, datasheet, test report, C/Q, C/O, conformity dossier	Department of Work Safety / local DOLISA or designated certification body depending on procedure	Before ETA	Missing dossier may delay clearance or create post-clearance document debt
Safety components imported together/separately	May fall under elevator safety component list	Component list, model, certificates, test reports	Specialized authority / certification body	At PO confirmation and before booking	Do not declare together with complete elevator if imported separately without review
Controller, IoT module, UPS or transmission device included	May trigger additional electrical/ICT/label/battery review	Datasheet, user manual, label, wiring diagram	Relevant specialized authority if triggered	Before final HS/policy decision	Review by actual dossier
Used/refurbished goods	May trigger used machinery import conditions	Year of manufacture, condition, inspection record, purpose of use	Customs and specialized authority if applicable	Before signing contract	High risk if condition is not declared correctly
Imported for EPE/FDI/factory/project	HS, duty, specialized policy, label and record retention still need review	Project contract, intended use, machinery list	Customs office managing the import regime and specialized authority	Before customs declaration	EPE/FDI status does not automatically remove specialized control

LEGAL DOCUMENTS TO REVIEW

Document group	Name / number	Issuing authority	Effective timing	Role in procedure	Key articles/appendices	Review note
Law	Law on Product and Goods Quality 05/2007/QH12	National Assembly	Check current validity	Legal basis for Group 2 goods	Quality management principles	Review when preparing specialized dossier
Law	Customs Law 54/2014/QH13	National Assembly	Check at declaration date	Customs declaration, inspection and clearance	Customs dossier and inspection provisions	Apply by actual import regime
Decree	132/2008/NĐ-CP, 74/2018/NĐ-CP, 154/2018/NĐ-CP	Government	Check amendments	State quality inspection of imported goods	Imported goods quality inspection rules	Review by actual dossier
Circular	01/2021/TT-BLĐTBXH	Ministry of Labour, Invalids and Social Affairs	Effective from 18/07/2021	List of unsafe products/goods managed by MOLISA	Elevators; HS 8428.10.31, 8428.10.39, 8431.31.10, 8431.31.20	Do not apply as generic machinery; review by model and dossier
QCVN	QCVN 02:2019/BLĐTBXH under 42/2019/TT-BLĐTBXH	MOLISA	Check latest applicable version	Safety regulation for elevators	Scope and safety requirements	Check additional QCVN for home/hydraulic/machine-room-less elevators if relevant
Tariff	26/2023/NĐ-CP, 199/2025/NĐ-CP, 15/2023/QĐ-TTg	Government / Prime Minister	Apply at declaration time	MFN and ordinary duty basis	Headings 84.28, 84.31	Re-check current tariff before quotation
Labelling	43/2017/NĐ-CP, 111/2021/NĐ-CP	Government	Check current validity	Imported goods label and Vietnamese supplementary label	Mandatory label contents	Check original label, model, origin and safety data

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses may search documents by number on the legal document databases, the Government legal document portal or the issuing authority’s website. Businesses should cross-check the legal document portal or issuing authority’s website before applying any rule.

Search legal documents Government portal

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading / Air Waybill.
Sales Contract / Purchase Order if available.
C/O if claiming preferential duty.
Catalogue, datasheet, installation drawings, model list, product photos and original label.

Specialized dossier if applicable

State quality inspection registration.
Conformity certification / declaration.
Test report, C/Q and technical documents.
Goods label and Vietnamese supplementary label dossier.
Documents proving safety components if imported together or separately.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Usually prepared by	Common errors	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Customs declaration, value, quantity	Importer, supplier, purchasing	Generic product name; missing model/load	Compare 100% with catalogue and label
Transport	B/L or AWB, Arrival Notice, Pre-alert	D/O, declaration, ETA control	Forwarder, carrier, overseas agent	Wrong consignee, package/weight mismatch	Lock documents before ETA, check manifest
Technical	Catalogue, datasheet, drawing, model list	HS, specialized policy, explanation	Supplier, technical team	Passenger function or safety component not shown	Request technical dossier at inquiry stage
Specialized	Quality inspection registration, conformity dossier, test report	Clearance or post-clearance completion depending on procedure	Importer, compliance team, certification body	Starting after ETA causes storage risk	Prepare before shipment departure
Origin	C/O, transport documents, third-party invoice if any	Preferential duty claim	Supplier, exporter, importer	Wrong form, HS or description	Review C/O draft before issuance

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS	Is there sufficient basis for 8428.10.31?	Catalogue, datasheet, function description	Request for re-classification	Finalize HS before booking
Model	Does the model match documents, catalogue and label?	Invoice, Packing List, label, model list	Document amendment request	Lock model list before ETA
Specialized control	Does it fall under Group 2 quality inspection?	Circular, QCVN, catalogue	Clearance delay or document debt	Prepare specialized dossier early
C/O	Is C/O form, HS, description and origin criterion correct?	C/O draft, invoice, B/L	Preferential duty rejected	Check draft before issuance
Label	Does label show model, origin and safety specs?	Original label, supplementary label, catalogue	Non-compliance for circulation/use	Review label before arrival

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Finalize HS, specialized policy, duty, C/O, label and goods condition. For passenger elevators, key points are 8428.10.31 and Group 2 quality-control review.

Step 2 – Lock commercial & technical documents

Lock Invoice, Packing List, B/L/AWB, catalogue, datasheet, model list, drawings and safety component list. Product name, quantity, model, origin and specifications must match 100%.

Step 3 – Register specialized dossier if required

Prepare quality inspection registration, conformity certification/declaration, test reports and QCVN dossier. Starting after ETA may create storage costs.

Step 4 – Customs declaration

Green channel: system-based clearance; Yellow channel: document check; Red channel: document and physical inspection. Common queries include value, HS, model, C/O, catalogue and specialized policy.

Step 5 – Clearance & delivery

Release cargo, deliver to warehouse/project site, complete labels and conformity/inspection steps if applicable, retain shipment records and prepare post-clearance explanations.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic product description	Wrong HS/specialized policy	State passenger elevator, model, rated load and speed	Catalogue, datasheet
Model mismatch	Additional documents, clearance delay	Lock model list and label before documents are issued	Invoice, packing, label, catalogue
Missing quality inspection dossier	Clearance delay or document debt	Review 01/2021/TT-BLĐTBXH before booking	QCVN, test report, conformity dossier
Incorrect C/O	Loss of preferential duty	Check C/O draft before original issuance	C/O, invoice, B/L
Safety parts not separated	Wrong HS and policy	Prepare packing details and component list	Packing, component list, drawings
Incorrect new/used declaration	Penalty or unexpected import restriction risk	Confirm condition before contract signing	Invoice, photos, C/Q, manufacturer statement

FAQ – COMMON BUSINESS QUESTIONS

1. Does a passenger elevator require quality inspection?

It may fall under Group 2 goods managed by MOLISA. Review by HS, model and actual dossier is required.

2. What is the reference HS for passenger elevators?

The key reference HS is 8428.10.31. Separately imported parts require separate HS review.

3. What is the VAT rate?

Standard VAT is 10%; 8% is considered only if the current reduction policy applies.

4. Can C/O reduce import duty?

Yes, if the C/O form, origin criterion, HS code and description satisfy the relevant FTA rules.

5. Can home lifts be treated the same way?

No automatic conclusion should be made. Home lifts may have specific QCVN and assessment requirements.

6. What if model on invoice differs from catalogue?

Request supplier correction or technical explanation before declaration. Do not wait until inspection stage.

EXECUTION SOLUTION FROM TGIMEX

This article provides a map of HS code, duties, documents and specialized policy. In actual shipments, businesses still need to review catalogue, datasheet, model, documents, origin and import purpose.

Pre-ETA review

HS, specialized policy, C/O, duties, labels, catalogue/datasheet/model.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, test report, label and technical documents.

International logistics & customs

Coordinate agents, carriers/airlines, ETA, pre-alert, customs declaration and channel handling.

Post-clearance records

Retain shipment records, review supplementary labels, conformity dossier and prepare post-clearance explanation.

For shipments that may involve specialized inspection, permits, C/O or labelling requirements, businesses should not wait until arrival to start dossier review. Even a small mismatch between Invoice, Packing List, catalogue, datasheet, C/O or labels may result in additional document requests, delayed clearance or unplanned storage costs.

TGIMEX supports businesses in setting up an E2E import plan: pre-ETA policy review, document checks, international transport coordination, customs declaration, clearance handling, domestic delivery and post-clearance record keeping. This approach helps control timeline, cost and compliance risk from the preparation stage.