Electric kettles may look simple, but import clearance can still be delayed by three common issues: incorrect HS 8516.79.10, missing quality/conformity documents under QCVN 4:2009/BKHCN, or labels inconsistent with model, voltage and power rating. If these items are handled only after cargo arrival, the shipment may be routed for document review, additional test reports may be requested, and market launch may be delayed. This article provides an E2E checklist covering HS code, duty, C/O, specialized policy, customs documents and pre-ETA risks.

Legal note: This article applies only to new 100% electric kettles. It does not automatically apply to hot-water dispensers, water coolers/heaters, tea/coffee makers, spare parts, or used/refurbished goods. Review the actual catalogue, datasheet, model, voltage, power rating, capacity and import purpose before applying.

QUICK FACT

Item	What to review	Operational note
Product name	Electric kettle	Nên thể hiện rõ là ấm đun nước dùng điện, không phải bình thủy điện hoặc thiết bị pha đồ uống.
Main reference HS	8516.79.10	Dòng “Ấm đun nước”. Chốt theo catalogue, cấu tạo gia nhiệt và công năng thực tế.
MFN duty	25%	Theo biểu thuế nhóm 85.16; cần kiểm tra biểu hiện hành tại ngày đăng ký tờ khai.
Ordinary duty	37.5%	Tham khảo theo nguyên tắc 150% MFN nếu không thuộc MFN/FTA và không có mức riêng.
VAT	Nền thường gặp 10%; rà 8% nếu chính sách giảm VAT còn hiệu lực	Không ghi 8% tuyệt đối nếu chưa rà thời điểm tờ khai và phụ lục loại trừ.
Specialized policy	Hàng hóa nhóm 2 Bộ KH&CN; rà QCVN 4:2009/BKHCN và Sửa đổi 1:2016	Có thể phát sinh kiểm tra chất lượng, chứng nhận hợp quy, công bố hợp quy.
Used/refurbished goods	Không áp chung với bài này	Ấm siêu tốc cũ có rủi ro thuộc nhóm hàng điện gia dụng đã qua sử dụng cấm nhập khẩu; cần rà Nghị định 69/2018/NĐ-CP và Thông tư 08/2023/TT-BCT.

SCOPE OF APPLICATION

Applicable products

New 100% electric kettles used in households, offices, hotels or retail channels, including products with kettle body, heating element, power base or power cord.

Not automatically covered

Hot-water dispensers, water coolers/heaters, tea/coffee makers, electric hot pots, slow cookers, toasters, sandwich makers, air fryers or industrial equipment.

Imported spare parts

Power base, heating element, lid, kettle body, cord or replacement parts must be classified separately based on BOM and import purpose.

Used/refurbished goods

Do not treat as new goods. Used household electrical appliances may fall under the prohibited import list and must be reviewed before purchasing or booking.

CLASSIFICATION & TECHNICAL IDENTIFICATION

The product description must be locked based on technical nature, not merely the commercial name on the invoice. A model described as “kettle” may require a different HS code if it includes tea/coffee brewing, hot-water dispensing or continuous storage functions.

Criteria to check	Documents to compare	Risk if misdescribed	Suggested description on invoice/declaration
Main function	Catalogue, user manual, model webpage	Misclassified as tea/coffee maker or hot-water dispenser	Electric kettle, model…, power…, voltage…
Voltage and power	Datasheet, nameplate, original label	Insufficient basis for QCVN/quality review	State 220–240V, wattage and capacity if available.
Capacity and body material	Catalogue, product photo, specification	Label and goods description mismatch	Electric kettle with stainless steel/plastic/glass body, capacity…L.
Power base/cord	Packing photos, accessory list	Accessory omission and electrical safety risk	Describe the power base/cord if included in retail set.
Keep-warm/dispensing function	Manual, function table	May shift to hot-water dispenser or another device type	Do not use HS 8516.79.10 if the product is not a standalone kettle.
Goods condition	Contract, invoice, actual photos, production year	Used goods may be prohibited	Use this article only for new 100% goods.

HS CODE – DUTY – C/O

The HS code must be determined based on the heating-water function and whether the goods are complete units or spare parts. The matrix below is for pre-declaration review and must be checked against the tariff schedule effective on the declaration date.

Reference HS code	Applicable condition	MFN	Ordinary duty	VAT	Risk if incorrect	Documents to compare
8516.79.10	Complete electric kettle/water kettle.	25%	37.5%	Base 10%; review 8% only if VAT reduction applies.	Misclassified as hot-water dispenser or beverage maker; QCVN documents missing.	Catalogue, datasheet, manual, nameplate, original label, product photos.
8516.79.90	Other electro-thermic appliances, not a dedicated electric kettle.	20%	30%	Base 10%; review 8% only if applicable.	Using this line for products already specifically covered by 8516.79.10.	Function description, heating structure, catalogue.
8516.71.00	Tea or coffee making appliance if the model brews beverages.	25%	37.5%	Base 10%; review 8% only if applicable.	A “kettle” in trade name is actually a tea/coffee maker.	Manual, filter/brewing structure, operating program.
8516.10.11	Domestic hot-water dispenser/storage water heater, not a standalone electric kettle.	20%	30%	Base 10%; review 8% only if applicable.	Confusing hot-water dispenser with electric kettle.	Catalogue, keep-warm/dispensing function, tank capacity.
8516.90.29	Other parts for goods under subheadings including 8516.79.10, when imported separately.	3%	4.5%	Review current VAT schedule.	Declaring parts as complete goods or vice versa.	Part list, BOM, packing list, part photos.

C/O: Preferential duty under an FTA only applies when the C/O is valid, in the correct form, with correct origin criterion, goods description and HS code consistent with the customs declaration. Check the C/O draft before issuance.

SPECIALIZED POLICY MATRIX

Goods scenario	Potential policy	Documents to check	Authority/portal	Recommended timing	Risk note
Standard electric kettle with rated voltage not exceeding 250V	Group-2 goods under MOST; review QCVN 4:2009/BKHCN and Amendment 1:2016; quality inspection/conformity certification/declaration may apply.	Catalogue, test report, conformity certificate, conformity declaration, label.	Standards/metrology/quality authority or applicable portal.	Before ETA.	Do not call it a general import licence; it is a quality/conformity compliance dossier.
Model with tea/coffee brewing function	May shift to 8516.71.00 and policy based on actual function.	Manual, brewing/filter structure, program description.	Customs/quality authority if required.	Before final documents are issued.	Trade name alone is not enough for classification.
Hot-water dispenser/water cooler-heater	Review 8516.10.11 or other code by function.	Catalogue, water dispensing design, keep-warm function.	Customs/quality authority.	Before ETA.	Do not apply one kettle HS code to all water-heating devices.
Sample/warranty/display goods	HS, electrical safety, labeling and group-2 policy still need review.	Import purpose, quantity, sample/warranty agreement.	Customs/specialized authority if any.	Before booking.	Do not assume automatic exemption.
Used/refurbished goods	Review prohibited import list for used consumer/household electrical goods under Decree 69/2018/ND-CP and Circular 08/2023/TT-BCT.	Goods condition, production year, import purpose, HS, actual photos.	Customs/MOIT when clarification is needed.	Before purchase contract.	Do not apply this new-goods procedure; import refusal risk exists.

LEGAL DOCUMENTS TO REVIEW

Document group	Document number/name	Issuing authority	Effective timing	Role in procedure	Key point	Review note
Tariff	Decree 26/2023/ND-CP	Government	Effective from 15/07/2023	MFN import tariff base.	Chapter 85.16, line 8516.79.10.	Check the tariff effective on declaration date.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Effective from 15/07/2023	Ordinary duty when MFN/FTA is not applicable.	Ordinary duty is generally 150% of MFN if no specific rate is listed.	Check current annex.
Quality management	Decision 2711/QD-BKHCN	MOST	Issued on 30/12/2022	Group-2 goods list under MOST.	Electrical appliances for heating liquids; electric kettle 8516.79.10.	Review model, voltage and actual function.
Safety regulation	QCVN 4:2009/BKHCN and Amendment 1:2016	MOST	According to regulation validity	Safety requirements for electrical/electronic appliances.	Liquid-heating electrical appliances with rated voltage not exceeding 250V.	Conformity certification/declaration may apply.
Goods quality	Decree 132/2008, 74/2018, 154/2018, Circular 06/2020/TT-BKHCN	Government/MOST	Check current validity	Quality inspection/conformity framework.	Import quality control mechanism.	Apply based on actual dossier.
Labeling	Decree 43/2017/ND-CP, 111/2021/ND-CP	Government	Used for label review	Original label and Vietnamese supplementary label.	Goods name, origin, quantity, technical specs, safety warning.	Label data must match customs documents.
Used goods	Decree 69/2018/ND-CP, Circular 08/2023/TT-BCT	Government/MOIT	Circular 08/2023 effective from 16/05/2023	Review prohibited used consumer/medical/vehicle goods list.	Used household electrical goods must be checked before purchase.	Not applicable to new 100% goods but important for refurbished/used cases.
VAT	VAT Law and period-specific VAT reduction documents	National Assembly/Government	Based on declaration date	Determine 10% or review 8%.	Exclusion annexes if any.	Do not state 8% as absolute without date review.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Decree 26/2023/ND-CP Decision 15/2023/QD-TTg Decision 2711/QD-BKHCN Decree 43/2017/ND-CP Circular 08/2023/TT-BCT

Enterprises should additionally cross-check on official legal-document portals or websites of issuing authorities before applying.

CUSTOMS CLEARANCE DOCUMENTS

Commercial documents

Commercial Invoice, Packing List, B/L or AWB, contract/PO if any, C/O for preferential duty, catalogue/datasheet, product photos and original label.

Specialized documents if applicable

Quality inspection registration, conformity certificate, conformity declaration, test report, catalogue, user manual and Vietnamese supplementary label.

Matching rule

Goods name, model, voltage, power, capacity, origin, quantity, HS code and label must match commercial documents, catalogue, specialized dossier and customs declaration.

Post-clearance file

Keep C/O, customs declaration, quality/conformity results, supplementary labels, import documents and distribution file for post-clearance audit.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value and quantity	Buyer/Supplier/Docs	Generic “kettle”; missing model/power	Lock product description against catalogue before final documents.
Transport	B/L or AWB, Arrival Notice, pre-alert	Delivery order, manifest, declaration	Forwarder/Carrier/Agent	Package/weight mismatch	Compare Packing List with B/L/AWB before ETA.
Technical	Catalogue, datasheet, user manual, nameplate photos	HS and policy classification	Supplier/Technical team	Voltage/power/capacity missing	Request full technical file before booking.
Quality/conformity	Test report, conformity certificate/declaration, quality inspection file	Group-2 goods compliance	Importer/Compliance/Certification body	Test report not aligned with model/QCVN	Review QCVN, model and voltage before ETA.
C/O	Applicable C/O form, invoice, B/L, origin criterion	FTA duty claim	Supplier/Docs	Wrong HS/description; third-party invoice not handled	Check C/O draft before issuance.
Label	Original label, draft Vietnamese supplementary label	Post-import circulation	Importer/QA/Warehouse	Missing origin, technical specs or safety warning	Prepare supplementary label based on locked documents.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Proof documents	Consequence if unclear	Recommended handling
HS code	Is the product truly an electric kettle under 8516.79.10?	Catalogue, manual, product photos	Classification query, reclassification, duty adjustment	Lock HS before ETA by actual function.
Group-2 policy	Is the model within QCVN 4 scope?	Test report, certificate, QCVN matrix	Delayed quality/conformity dossier	Prepare quality documents before arrival.
Voltage/power	Are electrical specs shown on label/catalogue?	Nameplate, datasheet	Technical explanation requested	Ask supplier for original label photo and datasheet.
Goods condition	New 100% or used/refurbished?	Invoice, photos, supplier confirmation	Used goods may be prohibited	Use this procedure only for new goods.
C/O	Correct form, HS, description and origin criterion?	C/O draft, B/L, invoice	FTA duty denied	Review C/O draft before issuance.
Labeling	Does supplementary label contain goods name, origin, specs and warnings?	Original label, draft supplementary label	Label supplementation needed before circulation	Prepare label under Decree 43/111.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS 8516.79.10, duty, C/O, group-2 policy, QCVN, label and new/used condition.

Step 2: Lock documents and technical file

Cross-check Invoice, Packing List, B/L/AWB, catalogue, datasheet, user manual, model list and label photos.

Step 3: Prepare quality dossier if applicable

Prepare test report, conformity certificate, conformity declaration and/or import quality inspection file under current mechanism.

Step 4: Customs declaration

Monitor Green/Yellow/Red channels; prepare explanations on HS, value, C/O, model and specialized policy.

Step 5: Clearance and post-clearance

Receive cargo, apply supplementary labels, complete any post-clearance quality/conformity obligations, and archive the shipment file.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic “kettle” description	Wrong HS and policy	Identify electric kettle, hot-water dispenser or tea/coffee maker	Catalogue, manual, product photos
Missing test report/QCVN file	Quality/conformity delay	Request model-aligned test report and certificate	Test report, certificate, QCVN
Incorrect C/O HS or description	FTA duty denied	Review C/O draft before issuance	C/O, invoice, B/L
Used/refurbished goods	Risk of prohibited import	Do not purchase/book until Decree 69 and Circular 08/2023 are reviewed	Photos, contract, condition confirmation
Label missing electrical specs	Circulation/compliance issue	Prepare supplementary label before warehouse release	Original label, datasheet
Model mismatch	Explanation or amendment request	Lock model list before invoice issuance	Invoice, Packing List, catalogue

FAQ

Does an electric kettle need an import licence?

Do not describe it as a general licence issue. It may require group-2 quality/conformity procedures under QCVN, depending on the actual model.

What is the main HS code?

The common reference code is 8516.79.10 for electric kettles/water kettles. Recheck if the product has additional functions.

What is the import duty?

Reference MFN duty for 8516.79.10 is 25%; ordinary duty reference is 37.5%; VAT base is usually 10%.

Is VAT 8% or 10%?

The usual base is 10%. Review 8% only if the temporary VAT reduction is valid and the goods are not excluded.

Can C/O reduce duty?

Possibly, if the C/O is valid under the applicable FTA and matches HS, description and origin criterion.

Can used electric kettles be imported?

Not under this procedure. Used household electrical appliances may fall under the prohibited import list and must be reviewed separately.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a practical map for HS code, duty, customs documents and specialized policy for electric kettles. For an actual shipment, the dossier still needs to be reviewed against catalogue, datasheet, model, origin documents, voltage, power rating and import purpose.

Pre-ETA review

HS, specialized policy, C/O, duty, labeling, QCVN and quality dossier.

Compliance document control

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

Logistics & customs

Coordinate agents, carriers/airlines, ETA tracking, pre-alert and customs declaration file.

Post-clearance archive

Archive shipment file, labels, conformity documents and explanation file if required.

For shipments that may trigger quality inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to start dossier review. An E2E approach helps control schedule, cost and compliance risk from the preparation stage.

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