Tiếng Việt
中文 (中国)
IMPORT PROCEDURE GUIDE FOR BRUSHES
Brushes may look like simple household goods, but if the goods are described generically as “brush” without distinguishing cleaning brushes, toothbrushes, personal-care brushes, electric brushes or brushes as machine parts, the shipment may be assigned the wrong HS Code, duty, C/O, label or catalogue requirement. Consequences include clearance delay, channel escalation, DEM/DET, denial of FTA preferential duty and post-clearance explanation. This guide provides an E2E review map before ETA, including HS code, duty, specialized policy, dossier set, customs workflow and pre-arrival risk controls.
QUICK FACTS
| Item | Quick review content |
|---|---|
| Product | Manual cleaning brushes for household or commercial use: scrubbing brush, floor brush, kitchen brush, plastic/wood/metal handle brush, synthetic-bristle or plant-material brush. |
| Key HS | Heading 9603. Common review codes: 9603.90.40 for other brushes; 9603.10.10 for brushes of twigs/vegetable materials bound together; 9603.50.00 for brushes constituting parts of machines, appliances or vehicles. |
| Reference duties | Many lines under 9603 show reference MFN 25%; ordinary duty may be reviewed under the 150% MFN principle, around 37.5% where no separate ordinary rate applies; standard VAT 10%; during 01/07/2025–31/12/2026, 8% may apply if the goods are eligible and not excluded under Resolution 204/2025/QH15 and Decree 174/2025/ND-CP. |
| Key policy | Focus on HS classification, goods labeling, C/O and customs dossier. Electric brushes, battery/adapter brushes, medical brushes, toothbrushes or brushes for machines require separate review. |
| Documents | Invoice, Packing List, B/L/AWB, C/O, catalogue/datasheet, photos, original label, handle/bristle materials, use, goods condition and packing. |
| Caution | Do not apply automatically to brooms, mops, scrubbing tools, cloths, squeegees, toothbrushes, makeup brushes or machine-part brushes. Review by catalogue, datasheet, model and actual import purpose. |
SCOPE OF APPLICATION
This guide applies to brushes used for household, office, restaurant, hotel or commercial cleaning; normally non-powered hand articles without batteries, adapters or chemical liquids. Variants such as long-handle brushes, kitchen brushes, floor scrubbing brushes, hand brushes and replaceable-head brushes may belong to the same family but cannot be concluded together if structure or use differs.
- Not for toothbrushes, cosmetic brushes, personal-care brushes or makeup kits.
- Not for electric brushes or devices with battery/adapter/charger/motor.
- Not for brushes imported as machine, appliance or vehicle parts unless separately reviewed.
- New, used, sample, warranty, project or EPE/FDI/factory imports may trigger different treatment.
- Where chemicals, detergent, disinfectant, battery, charger or accessories are included, each component must be reviewed separately.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Identification must rely on main use, handle material, bristle material, brush-head structure, operation, condition and intended use. Generic naming can lead to wrong HS code, specialized policy, market label and C/O basis.
| Checkpoint | Documents to review | Risk if incorrectly described | Suggested goods description |
|---|---|---|---|
| Main use | Catalogue, photos, PO, original label | Confusion with toothbrush, cosmetic brush or machine part | Household cleaning brush / kitchen cleaning brush / floor scrubbing brush, new 100% |
| Handle and bristle material | Datasheet, specification, photos | Wrong code if made of bound vegetable materials or special structure | Plastic handle, synthetic bristles / wooden handle, synthetic bristles |
| Motor/battery/adapter | Catalogue, electrical label, product photos | Electric brush may move to electrical equipment policy | Non-electric hand brush, no battery, no adapter |
| Machine/vehicle part | BOM, machine catalogue, intended use | Wrong code if actually 9603.50.00 or a specific spare part | Brush for machine/appliance, model…, spare part if applicable |
| Target user | Label, catalogue, commercial description | Confusion between personal-care and household cleaning brush | Cleaning brush for household use, not toothbrush, not cosmetic brush |
| Packing | Packing List, carton marks, label | Quantity/unit/set discrepancy | 100 pcs/carton, brush size…, set includes… |
| Goods condition | Invoice, photos, contract | Used/refurbished goods may trigger different valuation and policy | New 100%, not used/refurbished |
| Accessories | Packing list, set photos | Pads, chemicals or accessories may change policy | Cleaning brush only / set with replaceable heads, no chemical |
HS CODE – DUTY – C/O
Brush HS classification depends on actual use and construction. Heading 9603 covers brooms, brushes, hand-operated mechanical floor sweepers, mops, feather dusters, tufts, paint pads/rollers and squeegees, but detailed codes vary.
| Reference HS code | Application condition | Risk if incorrect | Documents to review |
|---|---|---|---|
| 9603.90.40 | Other cleaning brushes, not toothbrushes, not cosmetic brushes, not machine parts and not specifically provided elsewhere | Wrong duty, C/O and goods description | Catalogue, photos, label, material and intended use |
| 9603.10.10 | Brushes of twigs or other vegetable materials bound together, with or without handles | Incorrect if the goods are ordinary plastic/synthetic-bristle brushes | Photos, materials, structure and catalogue |
| 9603.21.00 | Toothbrushes; listed only for distinction and not for household cleaning brushes | Wrong policy/labeling if a household brush is declared as personal-care goods | Label, use, photos and packaging |
| 9603.29.00 | Other personal toilet brushes; not for general household scrubbing brushes | Wrong subheading if main use is home/kitchen/floor cleaning | Catalogue, label and user manual |
| 9603.50.00 | Brushes constituting parts of machines, appliances or vehicles | Wrong if declared as household goods when actually a spare part, or vice versa | BOM, machine model, catalogue and invoice |
| 9603.90.20 | Hand-operated mechanical floor sweepers, not motorized; not loose brushes | Wrong product nature if the item is only a brush | Catalogue, photos and operating mechanism |
REFERENCE DUTY TABLE
| Code/scenario | Reference ordinary duty | Reference MFN duty | VAT | FTA preference with valid C/O | Application note |
|---|---|---|---|---|---|
| 9603.90.40 – other brushes | Around 37.5% under the 150% MFN principle where no separate rate applies | 25% | 10% | May be lower, possibly 0%, if the relevant FTA and C/O conditions are met | Common for manual household cleaning brushes |
| 9603.10.10 – vegetable-material brushes | Around 37.5% reference | 25% | 10% | Per FTA tariff and valid C/O | Requires evidence of vegetable-material/twig structure |
| 9603.50.00 – machine/vehicle part brushes | Around 37.5% reference | 25% | 10% | Per FTA where eligible | Evidence needed that the item is a brush part, not a standalone household article |
| Other 9603 lines | Check final code at declaration date | Many lines reference 25% | 10% | Depends on C/O form, origin criteria and direct transport | Do not replace current tariff lookup with this table |
APPLICABLE SPECIALIZED POLICY
| Goods scenario | Possible policy | Documents to check | Authority / channel | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Manual household cleaning brush, new 100% | Normal customs clearance; goods labeling under Decrees 43/2017 and 111/2021; C/O review if claiming preference | Invoice, Packing List, B/L/AWB, C/O, catalogue, original label, photos | Border Customs / customs branch | Before ETA | Avoid generic description “brush” without use/material |
| Electric/battery/adapter brush | Electrical equipment, battery, safety or specialized policies may apply depending on model | Electrical datasheet, battery/adapter data, label, certificates if any | Customs and relevant specialized authority | Before booking | Do not apply manual brush conclusion to powered goods |
| Toothbrush or personal-care brush | Different HS and labeling logic; specialized review may apply depending on use/claims | Label, use, ingredient/claim if any, retail packaging | Customs; specialized authority if claims trigger policy | Before ETA | Do not group with household cleaning brushes |
| Brush as machine/vehicle part | Review HS 9603.50 or relevant machine spare-part code; control model/serial/BOM | BOM, machine catalogue, spare-part code, use | Customs | Before final documents | Household declaration may trigger explanation |
| Set including chemical/detergent/disinfectant | Chemical, detergent, disinfectant or biocide policy may apply depending on composition and claims | SDS/MSDS, ingredients, label, claims, packing set | Relevant specialized authority if applicable | Before ETD/ETA | Do not classify the whole set as pure brush without review |
| Used/refurbished/sample/warranty goods | Review condition, value, policy and purpose; not automatically treated as new goods | Contract, photos, sample/warranty letter, invoice, packing | Customs; specialized authority if electrical/battery features exist | Before declaration | Used consumer goods may be scrutinized |
| EPE/FDI/factory imports | Review customs regime, intended use, domestic transfer if any, labeling and stock records | PO, contract, usage plan, warehouse records | Customs managing EPE/FDI | Before ETA | Domestic transfer requires tax/label review |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective timing | Role in procedure | Key points | Review note |
|---|---|---|---|---|---|---|
| Law | Customs Law 54/2014/QH13 | National Assembly | Effective 01 Jan 2015 | Core basis for customs declaration, inspection, supervision and clearance | Customs declaration, dossier and physical inspection | Review implementing documents |
| Customs decree | Decree 08/2015/ND-CP and amendments | Government | Effective 15 Mar 2015; check amended text | Guides customs procedures and inspection | Customs dossier and channel inspection | Review current version at declaration date |
| Goods labeling | Decree 43/2017/ND-CP | Government | Effective 01 Jun 2017 | Labeling requirements for imported/circulated goods | Goods name, origin, quantity, responsible entity, warnings if any | Supplementary label must match documents |
| Goods labeling | Decree 111/2021/ND-CP | Government | Effective 15 Feb 2022 | Amends Decree 43/2017, including origin and supplementary labels | Truthful, clear and accurate labeling | Check origin presentation |
| Tariff | Decree 26/2023/ND-CP | Government | Effective 15 Jul 2023 | MFN tariff basis and HS structure | Chapter 96, heading 9603 | Reference duty only; check current tariff |
| Tariff amendment | Decree 199/2025/ND-CP | Government | Effective 08 Jul 2025 | Amends Decree 26/2023 | Relevant Chapter 96 lines if amended | Check updated tariff before costing |
| VAT | VAT Law 48/2024/QH15 and Decree 181/2025/ND-CP | National Assembly/Government | From 01 Jul 2025 | VAT basis for imported goods | Standard VAT 10%; temporary reductions need separate review | Do not assume VAT reduction |
| FTA/C/O tariffs | Special preferential tariff decrees by FTA | Government / relevant authorities | By FTA period | Basis for special preferential duty with valid C/O | C/O form, origin criteria, direct transport, goods description and HS | Wrong C/O may deny preference |
VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS
Enterprises should additionally verify the documents on official legal document portals or issuing authority websites before applying them.
CUSTOMS CLEARANCE DOCUMENT SET
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, Contract/PO if any, C/O if preferential duty is claimed, catalogue/datasheet, product photos, original label and model list if any.
Catalogue, detailed photos of handle/bristles, materials, size, use, new/used condition, accessories, and retail packaging information if any.
Battery/adapter documents for electric brushes, chemical dossier if liquids are included, spare-part documents if the brush is a machine part, goods label and Vietnamese supplementary label.
| File group | Required documents | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Value, quantity and trade terms | Procurement/Docs/Importer | Generic name; missing use/material/packing | Match invoice with catalogue, photos, label and packing |
| Transport | B/L or AWB, arrival notice, pre-alert | D/O, manifest, declaration | Forwarder/Carrier/Docs | Wrong cartons or weight | Check draft B/L/AWB before issuance |
| HS–tax | Catalogue, photos, material, draft C/O | HS, MFN, VAT and FTA review | Compliance/Broker | Confusing household brush with toothbrush or machine part | Map use – material – HS – duty |
| C/O | Eligible C/O, invoice, transport documents | Special preferential duty | Supplier/Exporter/Docs | Wrong HS, description or origin criterion | Check draft C/O after final HS |
| Label | Original label, Vietnamese label, packaging photos | Market circulation and dossier review | Importer/Compliance | Missing origin, goods name or responsible entity | Approve supplementary label before arrival |
| Additional dossier | Battery/adapter, SDS, BOM if any | Special policy review | Supplier/QA/Compliance | Electrical/chemical set declared as ordinary brush | Split the set by component before ETA |
Control principle: Goods name, quantity, model, serial if any, origin, material, use and technical data must match 100% among commercial documents, catalogue, labels, specialized dossier and customs declaration.
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | Is it a household cleaning brush, vegetable-material brush, personal brush or machine part? | Catalogue, photos, label, materials | HS query, duty adjustment, C/O denial | Finalize HS before ETA |
| Model/name | Do documents match catalogue/label? | Invoice, Packing List, label, catalogue | Document correction or explanation request | Check drafts before shipment |
| Electrical/battery features | Any motor, battery, adapter, charger or light? | Datasheet, electrical label, manual | Unprepared specialized policy | Separate powered products from manual brushes |
| Accessories/chemicals | Any pad, chemical, detergent or disinfectant in the set? | Packing list, SDS, label, photos | Wrong policy and dossier | Declare each component clearly |
| Supplementary label | Does the label contain goods name, origin, quantity and responsible entity? | Original and Vietnamese labels | Label remediation and circulation risk | Approve label before ETA |
| C/O | Does C/O match form, HS, description, origin criterion and direct transport? | Draft C/O, invoice, B/L/AWB | Preference denied | Check draft C/O after HS |
| Condition | New, used, refurbished, sample or warranty? | Invoice, photos, contract, purpose letter | Valuation/policy explanation | State condition and purpose clearly |
PRACTICAL E2E WORKFLOW
Finalize HS, duty, C/O, label, condition, use, material, and whether any electrical/battery/chemical/accessory element exists.
Finalize Invoice, Packing List, B/L/AWB, catalogue/datasheet, original label, photos, model list and consistent goods description.
Powered brushes, battery/adapter goods, sets with chemicals or machine-part brushes require separate review before arrival.
Green: conditional system clearance. Yellow: document check. Red: document and physical inspection. Common queries: value, HS, goods name, material, use, C/O, catalogue and label.
Move goods to warehouse, apply Vietnamese label if circulated, archive dossier, C/O, transport documents, label, catalogue and prepare for post-clearance explanation.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA prevention | Documents to check |
|---|---|---|---|
| Generic description “brush” | Wrong HS, tax and explanation risk | State use, material, condition and power/battery status | Invoice, catalogue, label, photos |
| Confusing household brush with toothbrush/cosmetic brush | Wrong HS and labeling | Separate intended use from PO/catalogue stage | PO, label, specification |
| Confusing standalone brush with machine part | Wrong HS/C/O and BOM queries | Check spare-part code and machine model | BOM, machine catalogue, packing |
| C/O HS/description mismatch | FTA preference denied | Check draft C/O before ETA | C/O, invoice, B/L/AWB |
| Incomplete Vietnamese label | Market circulation risk | Approve label before arrival | Original label, Vietnamese label, artwork |
| Chemical or battery in set not reviewed | Specialized dossier required unexpectedly | Split set components and review each | Packing list, SDS, datasheet |
FAQ
| Question | Short answer |
|---|---|
| Does importing brushes require a permit? | For non-electric household cleaning brushes, the focus is usually HS, labeling, C/O and customs documents. Do not conclude absolutely before reviewing model, use, battery/adapter, chemicals and import purpose. |
| What HS is common for household cleaning brushes? | Heading 9603 is reviewed; 9603.90.40 may fit other brushes, subject to material, use and actual photos. |
| Is a toothbrush covered by this article? | No. Toothbrushes are usually reviewed under 9603.21.00 and have different use/labeling logic. |
| Can a machine-part brush use 9603.90.40? | Not by default. Brushes as parts of machines/appliances/vehicles require 9603.50.00 or another suitable spare-part code review. |
| Is Vietnamese supplementary labeling required? | If circulated in Vietnam, original and Vietnamese supplementary labels must be reviewed under Decrees 43/2017 and 111/2021. |
| Can C/O reduce duty? | Potentially, if form, origin criteria, goods description, HS and direct transport comply with the relevant FTA. |
| Are samples/warranty goods processed the same? | Not always. Quantity, purpose, value, condition and circulation status must be reviewed. |
| What if the invoice model differs from catalogue? | Fix before ETA. Model discrepancy may trigger explanation and affect C/O, value and policy review. |
RELATED ARTICLES
TGIMEX IMPLEMENTATION SUPPORT
This guide provides a map for HS code, duty, dossier and specialized policy for imported brushes. In real shipments, enterprises still need to review catalogue, datasheet, model, documents, origin and import purpose.
Agent network in more than 60 countries; membership in WCA, WCA China Global, VLA, HNLA; capability to coordinate sea, air and road/rail transport.
HS, specialized policy, C/O, duty, labeling, catalogue/datasheet/model and goods condition.
Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, labels, photos and technical documents.
Coordinate agents, carriers/airlines, ETA, pre-alert, transport documents and delivery planning.
Prepare customs dossier, handle Green/Yellow/Red channels, support explanation of HS, value, origin and specialized policy.
Archive shipment dossier, supplementary labels, C/O, catalogue, photos and delivery data for post-clearance review.
For shipments that may trigger specialized inspection, permits, C/O or labeling requirements, enterprises should not wait until cargo arrival to review documents. A small discrepancy among Invoice, Packing List, catalogue, datasheet, C/O or label may lead to additional document requests, clearance delay or unplanned storage costs. TGIMEX supports import planning with an E2E approach: pre-ETA policy review, document control, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.
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