Import Procedure Guide for Slip Formwork

Slip formwork should not be declared under a generic name such as “construction equipment” if the shipment includes multiple modules: steel frames, form panels, working platforms, hydraulic jacks, power units, control cabinets and installation accessories. Any inconsistency among invoice, packing list, catalogue and BOM may affect HS Code, duty, specialized policy, C/O treatment and customs explanation.

This article provides an E2E map for pre-ETA review: HS code, duty, C/O, labeling, technical dossier, customs decision points and risk checklist before cargo arrival.

QUICK FACT

Item	Review information	Operational note
Product	Slip formwork for reinforced-concrete construction, usually consisting of form panels, support frames, working platforms, hydraulic jacks, lifting rods, guides and installation accessories.	This article applies to one product only: slip formwork. It does not automatically apply to pile drilling machines, pile pressing machines, pile drivers, standalone concrete pumping systems or suspended platforms.
Reference HS	7308.40.90 – equipment for scaffolding, shuttering, propping or pit-propping, other.	Applicable where the goods are essentially steel/iron shuttering or support structures. Actual configuration must be checked.
Indicative taxes	MFN 3% for 7308.40.90; ordinary duty reference 4.5%; standard VAT 10%; VAT 8% only where the reduction policy applies and the goods are not excluded.	Special preferential duty depends on valid C/O, FTA, origin and accepted HS code.
Specialized policy	No fixed conclusion. Review by model: simple steel formwork, system with hydraulic jacks, power pack, working platform or personnel-lifting structure may trigger different treatment.	If lifting equipment, suspended platform, personnel lifting function or used machinery is included, review separately.
Core dossier	Invoice, Packing List, B/L or AWB, contract/PO, C/O if preferential duty is claimed, catalogue, datasheet, assembly drawings, BOM/packing breakdown, label photos and model list.	Commodity name, model, material, quantity, origin, accessories and function must match 100%.

Legal note

This guide is for operational review only. Final classification and policy application require catalogue, datasheet, BOM, model, material, import purpose and actual configuration. Enterprises should verify tariff and specialized regulations at the time of declaration.

SCOPE OF APPLICATION

Applies to

Slip formwork imported as a set or modules for reinforced-concrete construction.
Steel/iron formwork structures with frames, form panels, working platform and installation accessories.
New 100% goods, project goods or construction-use imports.

Does not automatically apply to

Pile drilling machines, pile pressing machines, pile drivers and standalone concrete pumping systems.
Suspended platforms, personnel-lifting devices, hoists, winches, cranes or independent lifting machinery.
Hydraulic jacks, power packs, control cabinets or spare parts imported separately.

Review by catalogue, datasheet, model and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Technical nature

Slip formwork is a shuttering/frame system that moves upward during concrete pouring. It may include panels, frames, lifting rods, jacks, working platforms and guardrails.

Data to lock

Model, material, module size, platform load, lifting mechanism, package list, condition, origin and import purpose.

Common error

Declaring an entire mixed system as “slip formwork” may be incorrect if hydraulic/electrical/lifting modules are separately functional.

Criterion to check	Documents to compare	Risk if described incorrectly	Suggested description on documents/declaration
Main function	Catalogue, datasheet, construction method drawing, sales contract	A generic description such as “construction equipment” may lead to HS reclassification or explanation request.	“Steel slip formwork for concrete construction, disassembled set, brand/model…, new 100%”.
Material	BOM, packing breakdown, product photos, material certificates if any	If made of aluminium or other material, 7308.40.90 may not be appropriate.	State steel/iron, aluminium or mixed structure according to actual goods.
Included modules	Detailed packing list, accessories list, model/serial list	Hydraulic jacks, power packs, control cabinets or working platforms may need separate HS/policy if imported separately.	Separate line items where modules are imported separately.
Condition	Invoice, packing list, contract, label photos, year of manufacture	Used/refurbished goods may require additional policy review, especially for Chapter 84/85 equipment.	Clearly state “new 100%” or “used/refurbished” as supported by documents.
Import purpose	Project contract, construction dossier, internal PO	Project, temporary import-re-export, warranty or sample goods may need different customs treatment.	State use for construction/site installation where applicable.

HS CODE – DUTY – C/O

For steel/iron slip formwork used as shuttering or supporting equipment, the reference heading is 7308.40, with 7308.40.90 commonly reviewed for “other”. If lifting, hydraulic, power or control units are imported separately, each component should be classified separately.

Reference HS code	Application condition	Risk if misclassified	Documents to compare
7308.40.90	Slip formwork/shuttering/propping structure made of iron or steel, imported as a disassembled set.	Incorrect if the actual goods are lifting machinery, hydraulic units, control cabinets, personnel-lifting platforms or non-steel structures.	Catalogue, datasheet, BOM, drawings, product photos, packing breakdown.
Other codes under 7308.40	Only where the goods match a more specific subheading under the current tariff.	Wrong subheading may affect duty, C/O and customs explanation.	Current tariff schedule, technical description, material and use.
Groups 8425/8428	Only for separately imported jacks, lifting mechanisms, hoisting equipment or independent lifting devices.	May trigger occupational safety quality inspection if included in Group 2.	Catalogue for each device, lifting mechanism, load rating and use.
Groups 8412/8413/8537	For hydraulic power packs, pumps, motors or control cabinets imported separately.	A mixed shipment declared under one general name may be requested to split lines.	BOM, hydraulic/electrical diagrams, motor specifications, voltage and power.

DETAILED INDICATIVE TAX MATRIX FOR SLIP FORMWORK

Core HS: 7308.40.90
Indicative MFN: 3%
Ordinary duty reference: 4.5%
VAT: 10% / review 8% if eligible

Steel/iron slip formwork imported as a disassembled shuttering/propping structure

7308.40.90

MFN duty

3% where the goods qualify for Vietnam’s preferential import tariff.

Ordinary duty

Reference 4.5% under the 150% of MFN principle where MFN/FTA is not applied and no separate ordinary rate exists.

VAT

Plan on standard 10%; review 8% only if the VAT reduction policy is valid and the goods are not excluded.

C/O

Review each FTA/C/O form; description, HS, quantity, weight and transport route must match the import dossier.

This is the core reference for this article, only where the goods are essentially steel shuttering/propping structures.

Scaffolding/shuttering/propping equipment better described under another subheading of 7308.40

7308.40.10 / other 7308.40

MFN duty

Directly verify the current tariff; reference data for 7308.40.10 also shows MFN 3%.

Ordinary duty

Usually reviewed under the 150% of MFN principle if no separate ordinary rate applies.

VAT

Usually review 10%; apply 8% only where eligible.

C/O

Do not infer automatically from 7308.40.90; verify against the final HS code.

Hydraulic jacks, lifting mechanisms, hydraulic power packs or lifting equipment imported separately

8425 / 8428 / 8412 / 8413

MFN duty

Do not use the 3% rate of 7308.40.90; check each final HS code.

Ordinary duty

Review separately by final HS code and equipment nature.

VAT/C/O

Review per line item; split clearly in Invoice, Packing List and C/O where the component has independent value.

A common query point where the seller ships everything as one “slip formwork set” but hydraulic/lifting modules have independent functions.

Control cabinet, inverter or controller imported as separate line items

8537 / applicable electrical code

MFN duty

Do not use 7308.40.90 duty; review under Chapter 85.

VAT/C/O

Check by final electrical HS code; review specialized electrical policy if triggered by model/function.

Documents

Split the line where the item has its own model, value and independent function.

Aluminium or non-steel/non-iron slip formwork

Do not default to 7308.40.90

Duty

Reclassify by material, construction and function; do not apply the 3%/4.5% steel-formwork reference.

VAT/C/O

Check based on the final HS code and relevant FTA.

Main risk: misdeclaring material nature, causing HS, duty and C/O errors.

Tax explanation for 7308.40.90

MFN 3% applies where the goods qualify for Vietnam’s preferential import tariff.
Ordinary duty 4.5% is a reference rate based on 150% of MFN 3% where MFN/FTA is not available and no separate ordinary rate is provided.
VAT 10% should be used as the default planning rate; VAT 8% is reviewed only under an effective reduction policy and non-excluded goods.
Do not merge the whole shipment under 7308.40.90 if separately functional lifting, hydraulic, control or personnel-platform modules are included.

C/O control

Check the C/O form by origin market: Form D, E, AK, AJ/VJ, AANZ, EUR.1, CPTPP, RCEP, etc.
C/O description, HS, quantity, weight and invoice details must match the customs declaration.
If customs declaration must be split into multiple HS lines, C/O description and values should be reviewed before submission.

APPLICABLE SPECIALIZED POLICY

Goods scenario	Potential policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Steel slip formwork, new 100%, no independent lifting mechanism	Normal customs procedure; import labeling; HS and C/O review.	Invoice, Packing List, B/L/AWB, C/O, catalogue, drawings, BOM.	Customs authority; electronic customs system.	At least 5–7 days before ETA.	Do not conclude “no permit” without full catalogue/BOM.
System with hydraulic jacks, power pack or control cabinet	Possible HS line split; review machinery, electrical/hydraulic modules and technical dossier.	Hydraulic/electrical diagram, voltage, power, lifting capacity, module catalogue.	Customs; specialized authority if determined.	Before booking or before draft documents are issued.	Declaring the whole set as “slip formwork” may lead to wrong HS/policy.
Working platform or personnel-lifting component included	Possible occupational safety quality inspection if within the regulated list.	Load capacity, lifting purpose, safety standard, manual, test report.	MOLISA/appointed inspection body if applicable.	Before ETA.	Separate slip formwork from suspended/personnel-lifting platforms.
Used/refurbished goods	Review used machinery policy where Chapter 84/85 equipment is involved; steel structures under Chapter 73 must still be checked by substance.	Year of manufacture, condition, inspection certificate, label photos.	Customs; inspection body if required.	Before contract signing.	Missing age/condition documents may block clearance.
Project, temporary import-re-export, warranty or sample goods	Customs type and dossier may differ from commercial import.	Project contract, purpose letter, temporary import list.	Customs office; project authority if applicable.	Before Incoterms/booking are fixed.	Wrong customs type may require amendment and cause storage costs.

LEGAL DOCUMENTS TO REVIEW

Document group	Document number/name	Issuing authority	Effective/application time	Role in procedure	Key point to note	Review note
Tariff	Decree 26/2023/ND-CP and Decree 199/2025/ND-CP	Government	Decree 26/2023 effective 15 Jul 2023; Decree 199/2025 effective 08 Jul 2025.	MFN import tariff and HS review.	Tariff annex; heading 7308.40.	Check the tariff in force at declaration time.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Effective 15 Jul 2023.	Ordinary duty where MFN/special preferential duty is not applied.	Potential 150% of MFN where applicable.	For MFN 3%, ordinary duty reference is 4.5%.
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 under current documents until 31 Dec 2026.	Review 10% or 8% VAT.	Excluded goods/services annex in Decree 174/2025.	Do not apply 8% if excluded.
Labeling	Decree 43/2017/ND-CP, amended by 111/2021/ND-CP	Government	Currently applicable; verify status at import time.	Original label and Vietnamese sub-label control.	Name, origin, responsible party and specifications.	Label, documents and catalogue must match.
Occupational safety	Circular 01/2021/TT-BLDTBXH	MOLISA	Effective 18 Jul 2021.	Review where lifting/working platform/personnel-lifting equipment is involved.	Article 4 and Group 2 list.	No absolute conclusion without component-level review.
Construction safety	Circular 16/2021/TT-BXD issuing QCVN 18:2021/BXD	Ministry of Construction	Applies to construction safety.	Relevant for post-clearance site use.	Safety requirements for scaffolding, formwork, propping and working at height.	Useful for project compliance.
Used machinery	Decision 18/2019/QD-TTg and amendments	Prime Minister	Effective from 15 Jun 2019.	Review where used machinery/equipment falls within scope.	Age and inspection dossier requirements.	Apply only where goods fall within scope.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Enterprises should verify documents on official legal databases or the issuing authority’s website before application.

HS 7308.40.90Decree 26/2023Decree 199/2025Decision 15/2023Decree 174/2025QCVN 18:2021/BXD

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List with package/module breakdown.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
Certificate of Origin – C/O if preferential duty is claimed.
Catalogue, datasheet, drawings, BOM, label/model photos.

Specialized dossier if any

Quality inspection/conformity dossier if regulated components are included.
Test report, safety certificates, operation manual for lifting modules.
Labeling dossier and Vietnamese sub-label.
Used-equipment dossier if applicable.
Technical data on load, height, lifting mechanism and design standards.

DOSSIER CHECKLIST BY WORKFLOW

Dossier group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial documents	Commercial Invoice, Packing List, Sales Contract/PO	Declaration, value and quantity check	Importer, seller, purchasing	Generic name and missing model/BOM.	Compare name, packages, weight, Incoterms, currency and origin.
Transport documents	B/L or AWB, Arrival Notice, pre-alert	D/O, manifest and trucking plan	Forwarder, carrier, agent	Packages/weight differ from packing list.	Lock pre-alert before ETA.
Technical dossier	Catalogue, datasheet, drawings, BOM, manual	HS classification and policy review	Seller, technical team, project team	No BOM, cannot split hydraulic/electrical/accessories.	Request English or bilingual documents with model and material.
Origin	C/O form if preferential duty is claimed	FTA duty and origin check	Seller, exporter, importer	Wrong form, description, HS or origin criterion.	Check draft C/O before original issuance.
Specialized dossier if any	Quality inspection registration, test report, safety documents, conformity certificate/inspection if applicable	Where regulated components are included	Importer, compliance, inspection body	Policy reviewed only after cargo arrival.	Review by model, load rating, function and Group 2 list.
Labeling	Original label photos, draft Vietnamese sub-label, model/serial list	Clearance, circulation and post-clearance audit	Importer, seller, warehouse, QA	Origin or model missing/different from documents.	Request label photos before shipment.

Control rule: commodity name, quantity, model, serial, origin, material, technical specifications and use must match 100% across commercial documents, catalogue, labels, specialized dossier and customs declaration.

CUSTOMS DECISION POINTS THAT MAY HOLD CARGO

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is it steel slip formwork under 7308.40.90 or separate lifting/hydraulic/electrical equipment?	Catalogue, BOM, drawings, packing breakdown	Wrong duty, C/O and reclassification.	Split components from PO and invoice draft.
Material	Steel/iron, aluminium or mixed material?	Datasheet, photos, material certificate	Wrong chapter/unit/tax.	State material clearly in description.
Specialized policy	Any suspended/personnel-lifting platform or independent lifting equipment?	Manual, operation diagram, load rating, safety standard	Cargo held for additional inspection dossier.	Review Circular 01/2021/TT-BLDTBXH before ETA.
C/O	Is the C/O form, origin criterion, description and HS consistent?	Draft C/O, invoice, packing list, B/L	Preferential duty denied or origin verification.	Check draft C/O before issuance.
Condition	New 100% or used/refurbished?	Invoice, label photos, year, inspection certificate	Used-goods policy risk.	Require seller confirmation on condition.
Label	Does original label show name, model, origin and manufacturer?	Label photos, model list, packing photo	Difficult explanation and possible sub-label requirement.	Prepare Vietnamese sub-label before circulation.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Fix HS, policy, duty, C/O, labels and component split.

Step 2: Lock documents

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

Step 3: Specialized review

Prepare dossiers for lifting/safety/used-equipment issues if applicable.

Step 4: Customs declaration

Green channel: conditional clearance; Yellow: document check; Red: document and physical inspection.

Step 5: Release and delivery

Collect cargo, deliver to warehouse/site and complete tax/transport documents.

Step 6: Post-clearance file

Archive shipment dossier, C/O, labels, catalogue and inspection results if any.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic name “formwork system” or “construction equipment”	Customs explanation or yellow/red channel.	State steel slip formwork for concrete construction, disassembled set.	Invoice, packing list, catalogue.
No BOM split	Wrong HS or specialized policy.	Request packing breakdown by functional module.	BOM, drawings, packing list.
C/O description or HS mismatch	Loss of preferential duty or origin verification.	Check draft C/O.	C/O, invoice, packing list, B/L.
Unclear new/used condition	Possible used-equipment dossier issue.	Require seller confirmation and year of manufacture.	Invoice, label photos, model/serial list.
Policy review starts after cargo arrival	Storage, DEM/DET and project delay.	Review policy from inquiry/booking stage.	Catalogue, datasheet, load rating, function.
Labels inconsistent with documents	Origin/model explanation issue.	Request label photos per package.	Label photos, model list, packing photo.

FAQ

1. Does slip formwork require an import license?

No absolute conclusion should be made. Simple steel formwork mainly requires HS/duty/labeling/C/O review; lifting or personnel platform modules must be reviewed separately.

2. Which HS code is often reviewed?

7308.40.90 where the goods are steel shuttering/propping structures. Separate modules may fall under other headings.

3. Is VAT 10% or 8%?

Standard VAT is 10%; 8% applies only if eligible and not excluded.

4. Can C/O reduce duty?

Yes, if the C/O is valid and consistent with description, HS and origin criteria.

5. Is Vietnamese sub-label required?

Import labeling must be reviewed before circulation/use. Labels should match documents and catalogue.

6. Are samples/project goods handled like commercial goods?

Not automatically. Customs type and dossier depend on purpose and transaction structure.

IMPLEMENTATION SOLUTIONS FROM TGIMEX

This article provides an HS, duty, dossier and specialized-policy map for slip formwork. Actual shipments still require review against catalogue, datasheet, model, documents, origin, material, components and import purpose.

TGIMEX has an agent network in more than 60 countries and is a member of WCA, WCA China Global, VLA and HNLA, with capabilities in ocean, air, road/rail, customs clearance, C/O, import licensing, warehousing and inland delivery.

Pre-ETA review

HS, policy, C/O, duty, labels, catalogue/datasheet/model/BOM.

Compliance dossier

Invoice, Packing List, B/L/AWB, C/O, catalogue, test report, labels and technical files.

International logistics

Agent coordination, carrier/airline booking, ETA tracking, pre-alert and transport documents.

Customs declaration

Declaration dossier, channel handling, HS/value/origin/policy explanation.

For shipments likely to involve specialized inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to begin review. TGIMEX supports an E2E import setup from pre-ETA compliance review to customs clearance, inland delivery and post-clearance file retention.

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