Televisions / TV receivers may trigger HS, duty, quality inspection, ICT conformity, energy labelling and goods labelling risks at the same time. If a TV, smart TV, monitor or set-top box is described incorrectly, the shipment may be channelled for review, required to submit additional dossiers, lose C/O duty preference or face market-circulation delays. This article provides an E2E map for pre-ETA review.

HS 8528.72MFN ref. 35%VAT 10%QCVN 63/118/132Energy labellingModel-based review

QUICK FACTS

Item to review	Operational reference	To be locked before ETA
Product	Televisions / TV receivers, including LCD/LED/OLED/QLED TVs and smart TVs with TV reception function.	Catalogue, datasheet, model, screen technology, DVB-T2, Wi-Fi/Bluetooth.
Reference HS codes	8528.72.92 for LCD/LED/flat panel TVs; 8528.72.99 for other colour TVs; 8528.72.91 for CRT TVs.	Do not classify as a monitor if the device has a TV receiver/tuner.
Import duties	Reference MFN for 8528.72.92/99: 35%; ordinary duty reference 52.5%; standard VAT 10%.	Confirm the tariff at declaration time and check C/O for special preferential duty.
Technical control	DVB-T2/iDTV TVs should be reviewed under Circular 29/2025/TT-BKHCN, QCVN 63:2020/BTTTT, 118:2018/BTTTT, 132:2022/BTTTT.	Quality inspection registration, certification/declaration of conformity and ICT conformity mark.
Energy labelling	Televisions are within the household appliance group subject to energy labelling under Circular 52/2025/TT-BCT.	Prepare energy efficiency test report and labelling dossier before market circulation.
Goods label/RoHS	Review original label, Vietnamese sub-label, importer details and hazardous substance restrictions under Circular 30/2011/TT-BCT.	Model, voltage, origin and manufacturer must match all documents.

Legal note: This is an operational guide for televisions / TV receivers. Final treatment must be based on the actual catalogue, datasheet, model, TV standard, wireless functions, new/used status and import purpose.

SCOPE OF APPLICATION

This article applies only to televisions / TV receivers under the “televisions/TV receivers and smart TVs” product group. It does not automatically apply to Android TV boxes, IPTV boxes, set-top boxes, computer monitors, advertising displays without TV reception, or specialised display equipment.

Applicable to LCD/LED/OLED/QLED TVs, flat panel TVs and smart TVs with television receiving function.
DVB-T2, tuner, Wi-Fi, Bluetooth, LAN, operating system and extended interfaces must be reviewed by function.
Used, refurbished, sample, warranty, project, EPE/FDI imports may trigger different rules.
Review must be based on catalogue, datasheet, model and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

By function

A TV receiver is a device capable of receiving and displaying television signals. A smart TV is still treated as a TV if its principal function is TV reception/display, even with OS, apps and network connectivity.

By configuration

Check panel type, tuner, DVB-T2, Wi-Fi/Bluetooth, operating system, remote, adapter/power cord, HDMI/USB/LAN and electrical ratings.

By documents

Invoice, packing list, catalogue, model list, test reports, labels and product photos must be consistent. Calling a TV with tuner a “monitor” may cause wrong HS and wrong policy.

Technical criterion	Document to check	Risk if wrong	Suggested goods description
TV tuner/receiver	Catalogue, datasheet, user manual	Misclassified as a monitor/display	“Colour LED television receiver, model…”
DVB-T2/iDTV	Datasheet, QCVN report	Missing quality inspection/conformity dossier	State DVB-T2 function if available
Display technology	Catalogue, label, model code	Wrong subheading under 8528.72	LCD/LED/OLED/QLED, screen size, resolution if needed
Wi-Fi/Bluetooth/LAN	Wireless spec, RF report	Missing wireless regulatory review	Record wireless function in technical description
New/used status	Contract, invoice, photos, serial/year	Used/refurbished goods may be restricted	State “brand-new 100%” only if true

HS CODE – DUTIES – C/O

Televisions are normally reviewed under heading 8528. The decisive point is whether the device is a television receiver or only a monitor/display. For common flat panel TVs, the usual reference code is 8528.72.92.

Reference HS	Condition	MFN ref.	Ordinary duty ref.	VAT	Key risk
8528.72.92	LCD/LED/OLED/QLED and other flat panel colour TV receivers.	35%	52.5%	10%	Confusion with monitors without tuner.
8528.72.99	Other colour TV receivers not classifiable as flat panel type.	35%	52.5%	10%	Need technical explanation.
8528.72.91	CRT television receivers, rarely used for new commercial goods.	35%	52.5%	10%	Used goods policy risk.
8528.71.91 / 8528.71.99	Set-top boxes/TV decoders, not TVs with integrated screens.	Check specific code	Check specific code	10%	Do not apply to complete TVs.

VAT reduction: An 8% VAT rate may only be considered if a valid reduction policy is in force and the product is not excluded. Do not apply 8% automatically.

C/O note: Because the reference MFN duty for TVs is high, C/O may materially affect duty cost. Preferential duty is only available when origin documents are valid, the HS/description are consistent, and direct transport/origin criteria are satisfied.

FTA/C/O	Typical document	Duty impact	Checks
ASEAN	Form D	May qualify for special preferential duty.	Origin criterion, HS, description and direct transport.
China–ASEAN	Form E or applicable origin document	Only if the HS is covered by the FTA schedule.	Third-party invoice, HS and origin criterion.
Korea/Japan/AANZ	AK/VK, AJ/VJ, AANZ	Can be lower than MFN depending on code and year.	Check the effective special preferential tariff schedule.
EVFTA/UKVFTA/CPTPP/RCEP	C/O or self-certification where applicable	Not automatic; depends on origin and documents.	Exporter eligibility, direct consignment, correct declaration.

APPLICABLE SPECIALISED POLICIES

Scenario	Possible policy	Dossier to check	Authority/portal	Timing	Risk note
DVB-T2/iDTV television	Quality inspection and conformity under Circular 29/2025/TT-BKHCN; QCVN 63, 118, 132.	Catalogue, reports, conformity certificate/declaration, chassis/platform file.	MOST / designated certification and testing bodies.	Before ETA or once technical documents are available.	Missing chassis evidence may delay conformity.
Smart TV with Wi‑Fi/Bluetooth	Review applicable radio technical regulations by frequency band, RF output, module and technical dossier; do not rely only on the name “smart TV”.	Wireless module datasheet, RF/EMC/safety reports, label images, user manual and module declaration if available.	Relevant authority and designated testing/certification bodies.	Before ETA, preferably when model list is available.	Missing wireless review may delay conformity declaration.
Smart TV with Wi-Fi/Bluetooth	Additional review for integrated radio modules if applicable.	Wireless specifications, frequency bands, RF reports.	Competent authority/NSW if applicable.	Before purchase or shipment.	Do not assume TV HS alone covers wireless compliance.
Commercial sale in Viet Nam	Energy label, goods label, ICT mark if applicable.	Energy report, label dossier, original/sub-label.	MOIT and market surveillance authorities.	Before market circulation.	Customs clearance is not the end of compliance.
Used/refurbished goods	Review used ICT import restrictions/prohibitions.	Photos, serials, year, contract, purpose.	Customs and specialised authority.	Before order placement.	Potential rejection/re-export.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing body	Timing	Role	Focus	Note
Tariff	Decree 26/2023/ND-CP and amendments	Government	Effective from 15 Jul 2023	MFN tariff basis	Chapter 85, heading 8528	Confirm at declaration time.
HS nomenclature	Circular 31/2022/TT-BTC	Ministry of Finance	Current nomenclature	HS description basis	Chapter 85	Use with technical documents.
ICT group-2 goods	Circular 29/2025/TT-BKHCN	Ministry of Science and Technology	Effective 31 Dec 2025	ICT/telecom group-2 list	iDTV, HS 8528.72.92/99, QCVN 63/118/132	Replaces Circular 02/2024/TT-BTTTT.
Energy labelling	Circular 52/2025/TT-BCT; Decision 14/2023/QD-TTg	MOIT; Prime Minister	TT52 from 01 Jan 2026	Energy label and minimum efficiency	Televisions in household appliances	Check applicable TCVN.
Labelling/RoHS	Decree 43/2017, Decree 111/2021, Circular 30/2011/TT-BCT	Government/MOIT	Review current validity	Goods label and hazardous substances	Origin, importer, electrical specs, Pb/Cd/Hg/Cr6+/PBB/PBDE	Keep supplier compliance evidence.

VIEW / DOWNLOAD ORIGINAL SOURCES

HS 8528.72.92
HS 8528.72.99
Circular 29/2025
Circular 52/2025
Decision 14/2023

Enterprises should cross-check official legal portals or the issuing authority’s website before applying.

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice, Packing List.
Bill of Lading/Air Waybill.
Contract/PO if any.
C/O for preferential duty.
Catalogue, datasheet, model list, product photos and original labels.

Specialised dossiers

Quality inspection registration if applicable.
Conformity certificate/declaration and test reports.
Chassis/platform documents for DVB-T2/iDTV.
Energy labelling dossier.
Goods label and RoHS/compliance evidence if required.

Dossier group	Documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration and customs value	Buyer/Supplier/Docs	Wrong model or vague description	Match each model with catalogue and label.
Transport	B/L or AWB, arrival notice, pre-alert	D/O and declaration	Forwarder/Carrier	Wrong consignee or packages	Compare with Packing List.
Technical	Catalogue, datasheet, manual, model list	HS and policy review	Supplier/Technical/Compliance	Missing DVB-T2/Wi-Fi/chassis details	Request official documents from manufacturer.
ICT conformity	Reports, certificate/declaration, chassis file	Quality inspection and market circulation	Importer/Compliance/Lab	Report not matching model/chassis	Compare chassis/platform and firmware.

100% consistency rule: Goods name, model, serial, quantity, origin, display technology, DVB-T2, wireless function and electrical ratings must match across commercial, technical, label and customs documents.

CLEARANCE DECISION POINTS

Decision point	Question	Evidence	Consequence if unclear	Recommended action
HS basis	TV receiver or monitor?	Datasheet, manual	Wrong duty/policy	Classify by principal function.
DVB-T2/iDTV	Does the model receive digital terrestrial TV?	QCVN 63 report, catalogue	Quality inspection delay	Prepare conformity dossier early.
Wi-Fi/Bluetooth	Any radio module?	Wireless spec, RF report	Missing regulatory requirement	Review radio standards by band/power.
C/O	Are HS and origin criteria correct?	C/O, invoice, B/L	Preferential duty rejected	Check draft C/O before shipment.
Market circulation	Energy label, conformity mark and VN label ready?	Labelling dossier	Market compliance issue	Complete before sale.

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Lock HS, policy, duties, C/O, label, new/used status, DVB-T2 and wireless functions.

Step 2 – Lock documents

Invoice, Packing List, B/L/AWB, catalogue, datasheet, model list, chassis/platform and label photos.

Step 3 – Quality/conformity

Prepare test reports, conformity certificate/declaration and chassis dossier if applicable.

Step 4 – Energy and goods labelling

Review energy label, Vietnamese sub-label, ICT mark and importer information.

Step 5 – Customs declaration

Green, Yellow and Red channels may raise questions on HS, value, model, C/O, catalogue and specialised policy.

Step 6 – Post-clearance

Receive goods, complete labels/marks, store lot dossier and prepare post-clearance explanations.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Prevention	Documents
Calling a TV “monitor/display”	Wrong HS and policy	Use correct TV receiver description	Catalogue, datasheet
Missing DVB-T2 dossier	Quality inspection/conformity delay	Obtain reports and chassis documents	QCVN reports, model list
Incorrect C/O	Loss of preferential duty	Review draft C/O	C/O, invoice, B/L
No energy label preparation	Market circulation issue	Review TT52/QD14 and TCVN	Energy report
Wireless functions ignored	Additional regulatory questions	Review bands and RF reports	Wireless spec

FAQ

1. Is an import licence required?

Do not conclude generally. DVB-T2/iDTV TVs require quality/conformity review; smart TVs with wireless functions require additional technical review.

2. What is the common HS for LED TVs?

8528.72.92 is commonly reviewed for LCD/LED/OLED/QLED TVs with TV reception function.

3. Is energy labelling required?

Televisions are within the energy labelling group; review Circular 52/2025, Decision 14/2023 and relevant TCVN.

4. Does Wi-Fi change HS?

Not necessarily if the principal function remains TV reception, but wireless compliance may still arise.

5. Can C/O reduce duty?

Yes, if the C/O is valid and the HS/origin criteria match the applicable FTA tariff schedule.

6. Are samples treated the same?

Not automatically. Purpose, quantity and specialised obligations must be reviewed separately.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides an operational map for HS, duties, documents and specialised policies for televisions. For actual shipments, enterprises should review the catalogue, datasheet, model, documents, origin, DVB-T2, Wi-Fi/Bluetooth and import purpose.

Coordination capability

Agency network in more than 60 countries.
Member of WCA, WCA China Global, VLA, HNLA.
Sea, air, road/rail logistics capabilities.

Support scope

Pre-ETA HS, duty, C/O, label and technical document review.
Compliance, quality inspection, conformity and energy labelling dossier control.
Customs declaration, channel handling, domestic delivery and post-clearance file retention.

For TV shipments involving conformity, C/O or energy labelling, enterprises should not wait until arrival to review documents. Any mismatch among Invoice, Packing List, catalogue, datasheet, C/O or labels may lead to additional document requests, clearance delay or unexpected storage costs.

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