Problem: household washing machines appear straightforward but often raise issues around HS classification, rated capacity, C/O, VAT, goods labeling and energy performance. Impact: a small mismatch between invoice, packing list, catalogue, test report or original label can lead to additional documents, customs channel escalation, loss of C/O preference, clearance delay or storage costs. Solution: this article provides an E2E map to review before ETA, covering HS, taxes, specialized policy, dossier, customs decision points and risk checklist.

QUICK FACTS

Item	Review points
Product group	Household washing machines for domestic or similar use, including top-load/front-load machines, washer-dryers, fully automatic machines and other machines with spin-drying functions.
Reference HS	Heading 8450; common codes: 8450.11.10, 8450.11.90, 8450.12.10, 8450.12.90, 8450.19.11, 8450.19.19, 8450.20.00.
Import duty	Complete machines under heading 8450 commonly carry MFN duty of 25%; ordinary duty reference: 37.5%. The applicable tariff must be checked on the declaration date.
VAT	Standard rate 10%; during 01 Jul 2025–31 Dec 2026, eligible goods may enjoy the reduced 8% VAT under Decree 174/2025/ND-CP.
Specialized policy	Household washing machines should be reviewed for energy performance and energy labeling; Decision 1725/QD-BCT 2024 covers machines of 2 kg to 15 kg dry laundry capacity per wash under TCVN 8526:2013.
C/O	FTA preferential duty may apply if the C/O is valid: references include ATIGA 0%, ACFTA 0–5% depending on HS code, AKFTA/VKFTA 5%, EVFTA 12.5%; the correct tariff schedule and origin rule must be verified.
Used goods	Used/refurbished household washing machines require strict review under Decree 69/2018/ND-CP, Circular 12/2018/TT-BCT and the list of used consumer/electrical household goods prohibited from import.

SCOPE OF APPLICATION

This article applies to household washing machines imported for sale, distribution, projects or internal enterprise use. It covers front-load, top-load, washer-dryer, fully automatic and household machines with spin-drying functions.

It does not automatically apply to standalone dryers, dry-cleaning machines, industrial textile washing machines, spare parts or component assemblies.
New goods, used goods, refurbished goods, samples, warranty replacements, display goods and imports for EPE/FDI may trigger different policies.
If the model contains Wi-Fi/Bluetooth, app control, radio module, adapter, electrical accessories or control software, review separately by catalogue, datasheet, model and actual import purpose.

Application warning: Review by catalogue, datasheet, model and actual import purpose; do not use one conclusion for the entire group of refrigerators, washing machines, air conditioners, fans and storage water heaters.

Illustration for Import Procedure for Household Washing Machines — Illustration of the product group and document review before customs clearance.

PRODUCT CLASSIFICATION & IDENTIFICATION

Identification should start from washing function, machine type, dry laundry capacity per wash, spin/drying function, power supply, goods condition and exact model. Do not use only “washing machine” or “home appliance” on documents, because that is not enough for classification or specialized policy explanation.

Criteria to check	Documents to compare	Risk if wrongly described	Suggested goods description
Main function	Catalogue, user manual, brand website, model photos	May be misclassified as dryer, dry-cleaning machine or industrial textile machine	“Household washing machine, model…, type…, capacity… kg dry laundry/wash, brand new 100%”
Rated capacity	Datasheet, energy label, technical label	Wrong threshold ≤6 kg, ≤10 kg, >10 kg; affects HS and energy policy	Show “capacity … kg dry laundry/wash” on commercial documents where possible
Machine type	Catalogue: fully automatic, top load/front load, washer dryer, spin-drying	Wrong split between 8450.11, 8450.12, 8450.19	Use accurate wording such as “fully automatic washing machine” or “washing machine with spin-drying function”
Power/electrical data	Technical label, datasheet, test report	Insufficient basis for energy performance review; label inconsistency	State voltage/frequency/power where necessary for technical explanation
Connectivity	Catalogue, app-control sheet, Wi-Fi/Bluetooth module data	Wireless/ICT requirements may be triggered if radio modules are embedded	Do not simply write “smart” if Wi-Fi/Bluetooth exists; identify the module and standard
Goods condition	Invoice, packing list, contract, package photos, year of manufacture	Used goods may fall under import prohibition	State “brand new, unused, year of manufacture…” if the goods are new

Note: Generic goods naming may cause wrong HS, wrong energy performance policy, wrong goods label or wrong licensing analysis if the model has special features.

HS CODE – DUTY – C/O

Household washing machines are generally classified under heading 84.50. The detailed code depends on whether the machine is fully automatic, has built-in centrifugal drying, and its rated dry laundry capacity. The rates below are references for planning; the effective tariff must be checked at declaration time.

Reference HS	Condition	MFN import duty	Ordinary duty	VAT	Special preferential duty under C/O
8450.11.10	Fully automatic machine, capacity not exceeding 6 kg dry laundry/wash	25%	37.5%	10%; possibly 8% if eligible during the VAT reduction period	ACFTA commonly 5%; ATIGA 0%; AKFTA/VKFTA 5%; EVFTA reference 12.5% if C/O conditions are met
8450.11.90	Other fully automatic machines, usually over 6 kg and not exceeding 10 kg	25%	37.5%	10%/8% subject to eligibility	ACFTA commonly 5%; other FTAs must be checked against the annual schedule
8450.12.10	Other washing machines with built-in centrifugal dryer, capacity not exceeding 6 kg	25%	37.5%	10%/8% subject to eligibility	Verify C/O form, origin criterion and HS description; do not assume preference automatically
8450.12.90	Other washing machines with spin-drying function within the capacity threshold not exceeding 10 kg	25%	37.5%	10%/8% subject to eligibility	Check C/O form, origin criterion and HS shown on documents
8450.19.11/8450.19.19	Other electrically operated washing machines, capacity not exceeding 10 kg	25%	37.5%	10%/8% subject to eligibility	Some 8450.19.xx ACFTA lines may be 0%; check the detailed schedule
8450.19.91/8450.19.99	Other machines not falling under electrically operated common domestic models or with special description	25%	37.5%	10%/8% subject to eligibility	Less common for standard household machines; full technical documents are required
8450.20.00	Machines of a dry laundry capacity exceeding 10 kg	25%	37.5%	10%/8% subject to eligibility	If still a household model within 2–15 kg, energy policy review remains relevant; if industrial, intended use must be analyzed

WHY HS REVIEW IS REQUIRED BEFORE ORDERING

Item	Basis	Risk if wrong	Documents to check
Reference HS	Based on the function “household or laundry-type washing machines, including machines which both wash and dry” under heading 84.50.	Classification into dryers, dry-cleaning machines or textile finishing machinery may be rejected.	Catalogue, datasheet, label photos, manual, commercial documents
Capacity ≤6 kg or > 6 kg	A split criterion at 8-digit code level for certain subheadings.	Wrong capacity leads to wrong HS, wrong C/O and wrong duty.	Technical label, catalogue, energy performance report
Fully automatic or other type	Distinguishes 8450.11, 8450.12 and 8450.19.	The generic wording “washing machine” is not sufficient for explanation.	Operation manual, function table, English description on invoice
Complete machine or parts	Complete machines differ from parts under 8450.90.	Applying parts duty to complete machines or vice versa.	Detailed packing list, BOM for components, package photos

Do not assume C/O automatically reduces duty. C/O is accepted only when the form, origin criterion, goods description, HS code, direct transport and related documents meet the applicable FTA rules.

APPLICABLE SPECIALIZED POLICIES

For household washing machines, the key policy area is energy performance and energy labeling. Smart connectivity, electrical accessories or special goods condition require further factual review.

Goods situation	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
New household washing machine, 2–15 kg capacity	Energy performance inspection and energy labeling under MOIT roadmap.	Catalogue, datasheet, model list, test report under TCVN 8526:2013, proposed energy label.	MOIT / MOIT public service portal if energy label registration is filed.	Preferably before ETA; do not wait until arrival.	Incorrect model or missing test report may delay post-clearance distribution.
Machine with Wi-Fi/Bluetooth/app control	Potential wireless/ICT policy review if a radio module is subject to management.	Catalogue, FCC/CE/RED report, frequency data, wireless module data.	Relevant telecommunications/ICT authority if the model falls into a list.	Before ordering and before ETA.	Avoid generic “smart washing machine” wording when a wireless module exists.
Adapter, remote or electrical accessories included	Review labels, safety information, accessory description and value lines if separated.	Packing list, accessory appendix, accessory labels, actual photos.	Customs and relevant specialized authority if applicable.	Before finalizing invoice/packing list.	Accessories may affect declaration lines or accompanying policy.
Used/refurbished goods	Review prohibition list for used consumer/electrical household goods; do not mechanically apply used industrial machinery rules.	Year of manufacture, condition, contract, photos, inspection certificate if any.	MOIT/Customs depending on the case.	Before contract signing.	High risk: import may not be permitted if the goods are used consumer electrical appliances.
Samples, warranty or display goods	Purpose may differ from commercial import, but labels, energy policy, temporary import/re-export or non-commercial mode still need review.	Warranty contract, purpose letter, proforma invoice, serial/model list.	Customs; specialized authority if applicable.	Before shipment.	Samples are not automatically exempt from all policies.
Goods for EPE/FDI/factory use	Review customs regime, intended use, tax obligations and conditions if goods are later circulated domestically.	Contract, PO, intended-use statement, asset list, transport documents.	Local customs branch; specialized authority if marketed.	Before ETA and before declaration.	Wrong regime or purpose may cause post-clearance adjustment.

LEGAL INSTRUMENTS TO REVIEW

Group	Instrument	Issuing authority	Validity/timing	Role in procedure	Article/annex to note	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Effective from 01 Jan 2015	Framework for customs procedures, customs inspection and supervision.	Articles on customs dossier, declaration and inspection	Check amendments where applicable.
Decree	Decree 08/2015/ND-CP, 59/2018/ND-CP, 167/2025/ND-CP	Government	Decree 167/2025/ND-CP effective 15 Aug 2025	Detailed rules on customs procedures, inspection, supervision and control.	Provisions on dossiers, physical inspection, valuation and classification	Used for declaration and explanation checklist.
Circular	Circular 38/2015/TT-BTC, 39/2018/TT-BTC, 121/2025/TT-BTC	Ministry of Finance	Circular 121/2025/TT-BTC effective from 01 Feb 2026 according to MOF information	Guides customs procedures, documents and import-export tax administration.	Declaration data fields, e-dossier, amendment	Update when e-customs requirements change.
Tariff	Decree 26/2023/ND-CP and amending instruments on export/import tariffs; relevant FTA schedules	Government	Subject to each instrument/FTA	Determines MFN, ordinary duty and special preferential duty under C/O.	Heading 84.50	Do not apply one duty rate to every origin; check the declaration date.
VAT	Resolution 204/2025/QH15; Decree 174/2025/ND-CP; VAT Law 48/2024/QH15	National Assembly/Government	VAT reduction from 01 Jul 2025 to 31 Dec 2026	Determines 10% or 8% VAT if eligible.	Exclusion annexes of Decree 174/2025/ND-CP	Review by HS and policy at declaration time.
Goods labeling	Decree 43/2017/ND-CP, amended by Decree 111/2021/ND-CP	Government	Decree 111/2021/ND-CP effective 15 Feb 2022	Original label, Vietnamese supplementary label and mandatory information for market circulation.	Articles on label contents and imported goods labels	Check goods name, origin, model and responsible entity.
Energy performance	Decision 04/2017/QD-TTg; Circular 36/2016/TT-BCT; Decision 1725/QD-BCT 2024; Circular 52/2025/TT-BCT; TCVN 8526:2013	Prime Minister/MOIT/MOST	Circular 52/2025/TT-BCT issued 14 Nov 2025, applied by roadmap from 2026	Energy performance inspection and energy labeling for household washing machines.	Scope 2–15 kg dry laundry/wash under Decision 1725/QD-BCT	Review model, capacity and test report.
Foreign trade management	Decree 69/2018/ND-CP; Circular 12/2018/TT-BCT and consolidated/amending instruments	Government/MOIT	Check validity at import time	Review prohibited goods, used goods and licensing if triggered.	Annexes on prohibited/managed goods	Critical for refurbished/used goods.

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Enterprises may search by instrument number on official authority portals or reliable legal databases. The buttons below provide quick access to common instruments used for household washing machine imports.

Decision 04/2017/QĐ-TTgDecree 174/2025/NĐ-CP on VAT reduction Decree 111/2021/NĐ-CP on goods labeling Decree 167/2025/NĐ-CP amending customs procedures Circular 39/2018/TT-BTCDecree 69/2018/NĐ-CP on foreign trade management Decision 1725/QĐ-BCT năm 2024Circular 52/2025/TT-BCT

Enterprises should cross-check the instrument numbers on official legal portals or the issuing authority website before applying them.

CUSTOMS CLEARANCE DOSSIER

GROUP 1 – COMMERCIAL DOCUMENTS

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
Certificate of Origin – C/O if preferential duty is claimed.
Catalogue/Datasheet, model list, product photos and original label.

GROUP 2 – SPECIALIZED DOSSIER IF APPLICABLE

Energy performance test report under TCVN 8526:2013.
Energy label declaration/registration and energy label draft.
Vietnamese supplementary label, original label and responsible entity information.
Wi-Fi/Bluetooth module dossier if the model has wireless connectivity.
Evidence of brand-new condition 100%, manufacturing year and goods condition if required.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial documents	Commercial Invoice; Packing List; Bill of Lading/Air Waybill; Sales Contract/PO if any; C/O if preferential duty is claimed; catalogue/datasheet; product and label photos/model list.	Declaration, dossier check, HS–value–origin explanation.	Importer, shipper, forwarder, purchasing, docs.	Generic goods name; inconsistent model; missing kg capacity; missing origin; C/O mismatch.	Cross-check 100% goods name, model, quantity, serial, origin, Incoterms and value before ETA.
Energy performance dossier	Test report under TCVN 8526:2013; energy label declaration/registration; proposed energy label; model list.	Energy labeling before market circulation.	Importer, compliance, testing/certification body, manufacturer.	Wrong model on test report; label mismatch; missing capacity; model series confusion.	Finalize model list before PO; verify test lab scope.
Goods labeling dossier	Original label; Vietnamese supplementary label; responsible entity information; origin; model; technical specifications; safety warnings if any.	Customs/market circulation check.	Importer, legal/compliance, warehouse, labeling team.	Supplementary label lacks origin, goods name, responsible entity or mandatory specs.	Prepare label layout before ETA; check Decrees 43/2017 and 111/2021.
C/O dossier	C/O Form E, D, AK, VK, EUR.1 or other FTA origin document; direct transport documents; third-party invoice if any.	Claim special preferential duty.	Shipper, exporter, forwarder, importer.	Wrong form; wrong origin criterion; mismatch of goods description/HS; invalid retrospective issuance.	Review draft C/O before sailing; check HS and goods description.
Wireless module dossier if any	Wi-Fi/Bluetooth module datasheet, test report, frequency parameters, certificates if subject to management.	ICT/radio policy review if model has connectivity.	Compliance, manufacturer, certification body.	Smart-control module is omitted from the compliance review.	Ask supplier at RFQ/PO stage; require full catalogue.

Control rule: goods name, quantity, model, serial, origin and technical specifications must match 100% across commercial documents, catalogue, labels, energy dossier, C/O and customs declaration.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
Is HS sufficiently supported?	Does the machine fall under 8450.11, 8450.12, 8450.19 or 8450.20?	Catalogue, datasheet, manual, label photos	HS rejection, duty reassessment, loss of C/O preference	Confirm HS by function + capacity + type before declaration
Do models match?	Do invoice, packing list, catalogue, C/O and label show the same model?	Model list, serial list, original label	Document amendment, additional explanation, delayed clearance	Lock one master model list for all documents
Is energy labeling triggered?	Is capacity within 2–15 kg and is it a household washing machine?	Test report, TCVN, catalogue, Decision 1725/QD-BCT	Insufficient market circulation dossier	Prepare test report and energy label filing before sale
New or used?	Are the goods used/refurbished/displayed goods?	Invoice, manufacturing year, photos, new-goods declaration	Prohibition/re-export risk	Do not contract used goods without clear policy confirmation
Is C/O valid?	Are form, origin criterion, direct transport, description and HS consistent?	C/O, B/L, invoice, packing list	No preference; duty reassessment	Review draft C/O before original issuance
Is labeling compliant?	Do original/supplementary labels contain goods name, origin, responsible entity, model and specifications?	Label draft, label photos, import dossier	Relabeling requirement before circulation	Design Vietnamese supplementary label along with import documents

PRACTICAL E2E PROCEDURE

STEP 1: PRE-ETA REVIEW

Finalize HS by function, capacity and machine type; check MFN/ordinary/FTA duty, C/O, labeling, new/used status, energy policy and possible Wi-Fi/Bluetooth module.

STEP 2: LOCK DOCUMENTS AND TECHNICAL FILES

Finalize Invoice, Packing List, B/L/AWB, catalogue, datasheet and model/serial list. Goods name, model, capacity, origin, quantity and value must be consistent across all documents.

STEP 3: PREPARE ENERGY PERFORMANCE/LABEL DOSSIER IF TRIGGERED

For household washing machines within scope, prepare test report under TCVN 8526:2013, energy label declaration/registration and label draft. Prefer completion before arrival.

STEP 4: CUSTOMS DECLARATION

Declare via VNACCS/VCIS based on locked documents. Green channel may clear under system conditions; Yellow channel checks documents; Red channel checks both documents and goods. Common questions include HS, value, C/O, model, catalogue and energy policy.

STEP 5: PAY DUTY, HANDLE INSPECTION AND CLEARANCE

Pay taxes according to the rate determined on the declaration date. If explanation is requested, prepare an HS–model–capacity–documents–C/O–policy reconciliation table.

STEP 6: DELIVERY, LABELING AND MARKET-CIRCULATION CONTROL

After clearance, check Vietnamese supplementary label, energy label, serial/model and package condition before warehousing or distribution.

STEP 7: POST-CLEARANCE FILE ARCHIVING

Keep declaration, transport documents, C/O, catalogue, test report, labels, product photos and explanation files for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
Wrong C/O form or origin criterion	Special preferential duty may be denied; duty may be reassessed later.	Review draft C/O by FTA before sailing.	C/O, invoice, B/L, packing list, origin rules.
Model mismatch between documents and catalogue	Customs/specialized authority cannot reconcile records; yellow/red channel risk.	Create and lock a master model list before documents are issued.	Invoice, packing list, catalogue, original label, test report.
Missing energy performance dossier	Energy label/market circulation may be delayed, causing storage or sales delay.	Determine whether the model is subject before ETA; prepare report under TCVN 8526:2013.	Test report, label draft, declaration, model list.
Generic goods name	Wrong HS, policy and C/O tariff may follow.	Describe type, capacity, function and brand-new condition 100%.	Invoice, packing list, catalogue, label photos.
Used goods not reviewed	Used consumer/electrical household goods may be prohibited from import.	Buy new goods for commercial import; otherwise seek policy review first.	Contract, photos, manufacturing year, new-goods declaration.
VAT rate not checked at declaration time	Wrong 8%/10% VAT affects tax and accounting.	Check Decree 174/2025/ND-CP, exclusion annexes and current tariff data.	HS code, declaration, tax policy notice, accounting file.

FAQ – COMMON ENTERPRISE QUESTIONS

Does importing household washing machines require an import license?

Do not answer absolutely based on the goods name alone. For ordinary new machines, key issues are HS, duty, labeling and energy performance; Wi-Fi/Bluetooth, used goods, samples or special purposes require additional review.

Is energy labeling required?

It is likely applicable if the product is a household washing machine within the controlled scope, especially 2 kg to 15 kg dry laundry capacity per wash. Model and test report must be checked.

What is the common HS for household washing machines?

Reference heading is 8450. The exact code depends on fully automatic/other type, spin-drying function and rated capacity.

What is the import duty?

Complete machines under heading 8450 commonly have MFN duty 25%; ordinary duty reference 37.5%. Valid C/O may reduce duty under an FTA, subject to the correct schedule.

Is VAT 8% or 10%?

The standard rate is 10%. During 01 Jul 2025–31 Dec 2026, eligible goods may apply 8%; exclusion annexes must be checked on the declaration date.

Can used washing machines be imported?

High risk. Used household washing machines may fall under prohibited used consumer/electrical household goods; do not proceed without factual dossier and current legal review.

What if the invoice model differs from the catalogue?

Ask the supplier to amend documents or issue a model explanation before declaration. Do not let inconsistency enter C/O, test report or energy label files.

Does C/O always reduce duty?

No. C/O helps only if the form, origin criterion, goods description, HS code and transport conditions meet the applicable FTA.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map of HS, taxes, documents and specialized policies; however, real shipments must still be reviewed by catalogue, datasheet, model, documents, origin and import purpose.

Coordination capability

Agency network in more than 60 countries.
Member of WCA, WCA China Global, VLA and HNLA.
Sea freight, air freight, road/rail, warehousing and domestic delivery capability.

Support scope

Pre-ETA review: HS, specialized policy, C/O, duty, labeling, catalogue/datasheet/model.
Compliance dossier control: Invoice, Packing List, B/L/AWB, C/O, test report and labels.
Customs declaration, Green/Yellow/Red channel handling and post-clearance explanation support.

For shipments likely to involve specialized inspection, licenses, C/O or goods labeling requirements, enterprises should not wait until arrival to start dossier review. Every mismatch between Invoice, Packing List, catalogue, datasheet, C/O or label may lead to additional documents, delayed clearance or unplanned storage costs.

TGIMEX supports enterprises in setting up an E2E import plan: pre-ETA policy review, document control, international transport coordination, customs declaration, clearance handling, inland delivery and post-clearance file archiving. This approach helps control lead time, cost and compliance risk from the preparation stage.

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