Sandwich makers may appear close to toaster products, but import classification can easily shift among 8516.60.90, 8516.72.00 and 8516.79.90 if the heating mechanism, press/grill structure, power rating, model and intended use are not clearly described. An incorrect HS Code, missing quality-control dossier or unsupported C/O may lead to additional document requests, inspection channel changes, DEM/DET charges and delivery delays. This guide provides an E2E (End-to-End) map for pre-ETA review: HS code, duty, C/O, specialized policy, customs documents and key clearance decision points.

QUICK FACTS

Item	Key information
Product	Sandwich maker – a household electro-thermic appliance used to press, grill or heat sandwiches; normally equipped with two heating plates, non-stick coating, thermostat, indicator lights, power cord and insulated housing.
Reference HS codes	Review by structure and principal function: 8516.60.90 if the model is a contact grill, oven or hot-plate type appliance; 8516.72.00 if it is technically a toaster; 8516.79.90 only if it is another household electro-thermic appliance not more specifically described under 8516.60/8516.72.
Reference MFN import duty	8516.79.90: 20%; 8516.72.00: 25%; 8516.60.90: 20%. Check the effective tariff at declaration time.
VAT	Usually 10%; may be 8% during the VAT reduction period if all legal conditions are satisfied and the goods are not excluded.
Specialized policy	May fall under household electric appliance controls for electrical safety, EMC, quality inspection and conformity certification depending on HS code, power, voltage, model and Group-2 goods list.
Critical dossier	Invoice, Packing List, B/L or AWB, C/O for preferential duty, catalogue/datasheet, original label images, model list, test report/conformity documents/quality inspection registration if applicable.

Legal note: This guide applies only to sandwich makers that are non-wireless household appliances using electricity to heat/press/grill sandwiches. It does not automatically apply to toasters, air fryers, electric hot pots, electric grills, waffle makers, industrial machines, spare parts or used goods. Review must be based on the actual catalogue, datasheet, model and import purpose.

SCOPE OF APPLICATION

This article applies to sandwich makers imported into Viet Nam for trading, distribution, internal use or project supply. The related product group includes electric kettles, electric hot pots, slow cookers, toasters, sandwich makers and air fryers; however, each product has different structure, function and HS classification, so one legal conclusion cannot be applied to all items.

Applicable to brand-new commercial products with clear model, label and power rating.
Samples, warranty goods, project goods, refurbished or used goods may trigger different policies.
If the machine includes Wi-Fi/Bluetooth, a smart control module, separate adapter, battery or control software, additional review is required.
If used as an industrial machine for central kitchens or food factories, power rating, structure and intended use must be reviewed to avoid applying household rules incorrectly.

CLASSIFICATION & PRODUCT IDENTIFICATION

Main function

Pressing, heating and grilling sandwiches by electric heating elements. Some models include replaceable plates or non-stick grill plates.

Typical structure

Insulated plastic/metal housing, two heating plates, power cord, thermostat, switch/indicator lights, locking hinge and crumb/oil tray where available.

Key distinction

Do not declare generally as “grill” or “toaster” without specifying sandwich maker type, voltage, power, model, heating plates and actual function.

Checkpoint	Documents to compare	Risk if misdescribed	Suggested description on documents/declaration
Commercial name and model	Catalogue, datasheet, brand website, model list	Using “toaster” or “grill” may shift HS code and specialized policy	“Sandwich maker, electric, household use, model…, power…W, voltage…V, brand…, brand new 100%”
Heating mechanism	Datasheet, user manual, plate images	May be confused with toaster 8516.72.00 or grill/oven 8516.60.90	Describe two-sided press/grill heating by electric resistance
Power and voltage	Original label, test report, catalogue	Insufficient basis for QCVN/quality-control review	State W, V and Hz where available
Accessories	Packing List, photos, manual	Removable plates or spare plates may affect classification if imported separately	List accessories as set components or classify separately if imported separately
Condition	Invoice, contract, packaging photos	Used/refurbished goods may trigger different policies	State “brand new 100%” only when true

HS CODE – DUTY – C/O

The HS basis lies in the electro-thermic function, heating plate structure and the product’s designed use. In practice, the risk often arises when the supplier uses “toaster”, “sandwich toaster”, “electric grill” or “snack maker” inconsistently across invoice, catalogue and original label.

Reference HS code	Application condition	Reference ordinary duty	Reference MFN duty	Reference VAT	Misclassification risk	Documents to compare
8516.60.90	Review where the model is structurally/functionally a contact grill, oven or hot-plate type appliance, with direct heated plates pressing/grilling food.	30% if applying 150% of MFN and no separate ordinary rate applies	20%	10%; possibly 8% during VAT reduction if eligible	If technically a toaster or another electro-thermic appliance, customs may require reclassification.	Catalogue, heating plate/press photos, manual, power, label, model list
8516.72.00	Only where the product is technically a toaster/bread toaster according to specifications.	37.5% if applying 150% of MFN and no separate ordinary rate applies	25%	10%; possibly 8% if eligible	Using toaster HS for a contact-grill sandwich maker may not match actual function.	Catalogue, structure photos, brand description, principal function
8516.79.90	Only where the product is another household electro-thermic appliance not more specifically described under 8516.60 or 8516.72.	30% if applying 150% of MFN and no separate ordinary rate applies	20%	10%; possibly 8% if eligible	Using an “other” code when a more specific description exists may be challenged.	Catalogue, datasheet, product images, intended use, operating principle description

Special preferential tariff treatment under a C/O (Certificate of Origin) applies only when the C/O is valid, issued under the correct FTA form, meets the origin criteria, and the product description/HS code is consistent with the import dossier.

APPLICABLE SPECIALIZED POLICIES

Goods situation	Potential policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
New household electric sandwich maker for trading	Review quality inspection, conformity certification/declaration under electrical safety and EMC QCVNs where applicable	Catalogue, label, test report, model list, HS, power/voltage	National Single Window / designated testing and certification bodies where applicable	Before ETA, ideally at PO and booking stage	Do not conclude exemption without checking HS/model against the current list
Electronic control, no wireless function	May still fall under electrical safety/EMC; no ICT policy if no RF function	Datasheet, manual, control board photo if needed	Quality management authority based on dossier	Before declaration	Avoid confusing with smart wireless devices
Wi-Fi/Bluetooth/app-controlled model	May trigger ICT/radio policy in addition to science-and-technology controls	RF datasheet, frequency, output power, wireless module, test report	Information and communications authority if applicable	Before shipment	Review based on actual dossier
Samples, warranty or project goods	Purpose, value and specialized policy may differ	Invoice, packing list, purpose of import, explanation letter if any	Customs and relevant specialized authority	Before ETA	Not automatically the same as trading goods
Used/refurbished goods	Review used-goods policy, import bans/conditions and quality dossier	Contract, manufacturing year, condition, photos, serial numbers	Customs/specialized authority	Before purchase	High risk; do not ship before policy conclusion
Imported by EPE/FDI/factory	Customs regime, end-use and specialized policy still require review	Contract, use purpose, customs type, transport docs, technical dossier	Managing customs branch and specialized authority if any	Before declaration	No automatic exemption solely because the importer is EPE/FDI

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective timing if identifiable	Role in procedure	Key article/appendix to note	Review note
Law	Customs Law 2014	National Assembly	Check current validity	Customs procedure and inspection basis	Declaration and inspection principles	Review with implementing instruments
Law	Law on Export and Import Duties 107/2016/QH13	National Assembly	Effective from 01/09/2016	Import duty and preferential duty basis	Preferential and special preferential duties	Review with the relevant FTA/C/O
Decree	Decree 08/2015/NĐ-CP, amended by 59/2018/NĐ-CP	Government	Check current validity	Customs procedure, supervision and control	Dossier, amendment and physical inspection rules	Review by customs type and shipment
Circular	Circular 38/2015/TT-BTC, amended by 39/2018/TT-BTC	Ministry of Finance	Check current validity	Customs declaration, customs value and post-clearance review	Customs dossier and e-documents	Review with VNACCS/VCIS practice
Circular	Circular 31/2022/TT-BTC	Ministry of Finance	Applicable to Viet Nam Export-Import Nomenclature	HS classification basis	Nomenclature and classification rules	Important for 8516.72/8516.79/8516.60 distinction
Tariff	Decree 26/2023/NĐ-CP and amendments such as 108/2025/NĐ-CP	Government	Decree 26 effective 15/07/2023; Decree 108 effective 19/05/2025	MFN duty basis	Appendix II, Chapter 85, heading 85.16	Check at declaration time
VAT	Decree 174/2025/NĐ-CP	Government	Effective 01/07/2025	VAT reduction policy under Resolution 204/2025/QH15	Excluded goods/services appendices if any	Do not automatically apply 8%
Labelling	Decree 43/2017/NĐ-CP, amended by 111/2021/NĐ-CP	Government	Check current validity	Original label and Vietnamese supplementary label	Product name, origin, specifications, responsible entity	High risk if original label lacks model/power/origin
QCVN/TCVN	QCVN 4:2009/BKHCN on safety of electrical and electronic appliances	Ministry of Science and Technology	Issued with Circular 21/2009/TT-BKHCN	Electrical safety review for listed appliances	Appendix list and corresponding standards	Confirm whether the specific model/HS is covered
QCVN/TCVN	QCVN 9:2012/BKHCN, amended by Circular 07/2018/TT-BKHCN and related instruments	Ministry of Science and Technology	Circular 07 applies under its roadmap	EMC review for household electrical/electronic appliances where covered	Equipment list and EMC requirements	Check model, power and control structure
Decision	Decision 2711/QĐ-BKHCN	Ministry of Science and Technology	Effective from signing date 30/12/2022	Group-2 goods list under MOST management	HS/QCVN matrix	Check later amendments if any

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Enterprises may search by document number on the official legal-document portals, the Government portal or the issuing authority’s website. Always cross-check with official sources before applying to a live shipment.

Decree 26/2023/NĐ-CP Decree 108/2025/NĐ-CP Decree 174/2025/NĐ-CP QCVN 4:2009/BKHCN Circular 07/2018/TT-BKHCN Decision 2711/QĐ-BKHCN

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if available.
C/O if preferential duty is claimed.
Catalogue/Datasheet, original-label images and model list.

Specialized documents if applicable

State quality inspection registration if required.
Conformity certificate/declaration and CR mark if applicable.
Electrical safety/EMC test report.
Vietnamese label dossier.
Technical documents proving power, voltage and model.

Dossier group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value and quantity	Importer, supplier, Docs	Generic name such as “appliance” or “toaster” inconsistent with catalogue	Cross-check product name, model, quantity, price and Incoterms
Transport	B/L or AWB, Arrival Notice, Pre-alert	D/O, manifest and declaration	Forwarder, carrier, overseas agent	Wrong consignee or package/weight discrepancy	Lock pre-alert before ETA
Origin	Preferential C/O if any	Special preferential duty claim	Supplier/exporter, importer	Wrong form, origin criterion or description	Compare C/O with invoice, packing list, HS and routing
Technical	Catalogue, datasheet, manual, model list	HS and QCVN review	Supplier, procurement, compliance	Missing power/voltage or unclear product images	Request brand-issued files before booking
Specialized	Quality inspection, conformity, test report if covered	Clearance/market circulation	Importer, certification/testing body	Submitted after ETA causing storage cost	Review Group-2 list and QCVN before ETA
Labelling	Original label and Vietnamese supplementary label	Market circulation	Importer, supplier	Missing origin, power, voltage or responsible entity	Approve labels before production/shipment

Control rule: Product name, quantity, model, serial number, origin and technical specifications must match 100% across commercial documents, catalogue, label, specialized dossier and customs declaration.

KEY CLEARANCE DECISION POINTS

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
HS Code	Is it a sandwich maker, toaster or grill/oven?	Catalogue, manual, images, model label	Reclassification, duty adjustment or delayed clearance	Fix HS and description before ETA
Specialized policy	Is it on the Group-2/QCVN list?	Decision 2711, QCVN, test report, model list	Additional quality/conformity dossier request	Review by HS/model before arrival
C/O	Is it eligible for special preferential duty?	C/O, invoice, packing list, B/L	Preference denial or verification	Check form, criteria, description and routing
Labelling	Does the original label show model, power, origin and manufacturer?	Label photos, supplementary-label artwork	Insufficient market circulation conditions	Approve label before shipment
New/used condition	Is it refurbished/used?	Contract, invoice, photos, serial list	Used-goods policy risk	Do not ship used goods before policy conclusion
Accessories	Are removable plates, trays or power cord imported as set or separately?	Packing list, BOM, photos	Unclear value/classification	List components clearly in documents

PRACTICAL E2E PROCESS

Step 1

Pre-ETA review

Confirm HS code, MFN/VAT/C/O, QCVN, Group-2 goods list, labelling and whether quality inspection/conformity certification is required.

Step 2

Lock documents and technical dossier

Compare Invoice, Packing List, B/L/AWB, catalogue, datasheet, model list and original label; ensure “sandwich maker” is not inconsistently described as toaster/grill.

Step 3

Register specialized inspection if applicable

If covered by quality/conformity rules, prepare quality inspection registration, test report and conformity documents by model. Late preparation may cause storage costs.

Step 4

Submit customs declaration

Green channel: system-based clearance subject to conditions. Yellow channel: document review. Red channel: document and physical inspection. Common questions relate to value, HS, model, catalogue, C/O and specialized policy.

Step 5

Clear, deliver and complete post-clearance duties

Release cargo, deliver to warehouse, apply Vietnamese label/CR mark if required, archive shipment records and prepare explanation files for post-clearance review.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic description: “toaster”, “grill”, “electric appliance”	Wrong HS/duty and explanation requests	Standardize product description on invoice/packing list	Catalogue, manual, label, product photos
HS mismatch between C/O and declaration	Preference denial or C/O verification	Review draft C/O before issuance	Draft C/O, invoice, packing list, HS basis
Missing quality/conformity dossier where required	Delayed clearance or market-circulation risk	Review Group-2 list and prepare test reports	Decision 2711, QCVN 4/QCVN 9, test report
Original label lacks power/voltage/origin/model	Supplementary label request and circulation risk	Approve original and Vietnamese label artwork	Label images and artwork
Refurbished/sample goods documented as new goods	Used-goods, customs value and inspection risk	Confirm condition and import purpose from PO stage	Invoice, contract, photos, serial list
Accessories not listed	Unclear value and classification	List set components and accessories clearly	Packing List, BOM, packaging photos

FAQ

Does a sandwich maker require an import licence?

Do not conclude absolutely. Review model, HS, power, voltage and quality-control list to determine whether quality inspection/conformity procedures apply.

Which HS code is commonly used?

do not use one code by default. Review 8516.60.90 for contact grill/oven/hot-plate structure, 8516.72.00 for toaster, and 8516.79.90 for other household electro-thermic appliances.

Is quality inspection/conformity certification required?

It may be required if the model falls within Group-2 goods or applicable QCVN scope. Review actual documents before ETA.

Is Vietnamese supplementary labelling required?

Yes, where goods circulate in Viet Nam and the original label does not fully show mandatory information in Vietnamese.

Can C/O reduce duty?

Yes, if the C/O is valid under the relevant FTA and consistent with the import dossier.

Are samples/warranty goods processed like trading goods?

Not automatically. Purpose, value, quantity, specialized policy and explanation dossier must be reviewed.

What if invoice says toaster but catalogue says sandwich maker?

Documents should be corrected before declaration. Discrepancies can trigger HS explanation requests.

Can toaster and sandwich maker use one HS code?

Not by default. Classification must follow actual model, function and structure.

IMPLEMENTATION SOLUTIONS FROM TGIMEX

This guide gives a structured map for HS code, duties, documents and specialized policy for sandwich makers. For a real shipment, the enterprise still needs model-level review based on catalogue, datasheet, documents, origin and import purpose.

Coordination capacity

Agent network in more than 60 countries, WCA, WCA China Global, VLA and HNLA membership; sea, air, road/rail freight, warehousing and inland delivery capabilities.

Support scope

Pre-ETA review: HS, duty, C/O, policy and labelling.
Compliance dossier control: Invoice, Packing List, B/L/AWB, C/O, catalogue and test reports.
Customs declaration, channel handling and explanation support.
Shipment-file archiving and post-clearance readiness.

Enterprises should not wait until cargo arrival to review dossiers. Small discrepancies between Invoice, Packing List, catalogue, datasheet, C/O or labels may lead to additional document requests, delayed clearance or unexpected storage costs.

TGIMEX supports an E2E import approach: pre-ETA policy review, document checking, international freight coordination, customs declaration, clearance handling, inland delivery and post-clearance file archiving.

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