Infrared cookers are often confused with induction cookers, microwave ovens, electric hotplates or imported parts. If shipping documents simply state “electric cooker” or “ceramic hob” without confirming heating principle, voltage, wattage, cooking zones, model and accessories, the shipment may face incorrect HS Code classification, missing quality inspection documents, wrong Vietnamese labelling or loss of C/O preferential duty. This article provides an E2E review map before ETA: HS code, taxes, specialized policy, dossier set, customs flow and risk controls.

Legal note: This article applies to brand-new infrared cookers powered by electricity, usually used as household radiant/ceramic hobs. It does not automatically apply to induction cookers, microwave ovens, gas cookers, industrial cookers, cookers with Wi-Fi/Bluetooth modules or separately imported parts. Actual catalogue, datasheet, model and import purpose must be reviewed before application.

QUICK FACT

Item	Review point	Operational note
Product	Infrared cooker, tabletop or built-in, heated by radiant/infrared heating element through a ceramic glass surface.	Do not combine with induction cookers or microwave ovens when the catalogue shows a different technology.
Main reference HS	8516.60.90 – other ovens, cookers, cooking plates, boiling rings, grillers and roasters.	Confirm by function, construction, heating principle and packaging condition.
Reference taxes	MFN 20%; ordinary duty 30%; standard VAT 10%, review 8% only if the VAT reduction policy is still valid and the item is not excluded.	A valid C/O may reduce import duty under the relevant FTA; special preferential tariff must be checked by C/O form.
Specialized policy	Quality inspection/conformity certification may apply under MOST Group-2 goods; commonly reviewed against QCVN 4:2009/BKHCN and Amendment 1:2016.	Check catalogue, rated voltage, model, label, test report and conformity certificate.
Labelling	Original label and Vietnamese supplementary label under Decree 43/2017/ND-CP as amended by Decree 111/2021/ND-CP.	Model, origin, responsible party and electrical specifications must match documents.

SCOPE OF APPLICATION

Covered

Brand-new electric infrared cookers imported for trading, distribution or internal use.
Tabletop or built-in models, one or multiple cooking zones, radiant/heating-resistance technology.
Complete retail set with power cord, plug, user manual and basic installation accessories.

Not automatically covered

Induction cookers, hybrid induction-infrared hobs, microwave ovens, ovens, gas cookers or high-capacity industrial cookers.
Separately imported parts: glass top, heating plate, control board, PCB, heating resistance or housing.
Used/refurbished goods, samples, warranty replacements and project cargo.

If the model includes wireless control, app connectivity, separate battery/adapter or accessories changing the main function, a separate policy review is required.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Technical indicators

An infrared cooker usually has ceramic glass, a visible red heating zone during operation, heating plate/resistance, mechanical or touch control, temperature sensor and insulated housing.

Key distinction

Induction cookers create heat through electromagnetic induction and require magnetic cookware; infrared cookers create heat by radiant/resistance heating and may work with various suitable cookware. Microwave ovens are a different functional group.

Criterion	Documents to check	Risk if misdescribed	Suggested goods description
Heating principle	Catalogue, manual, datasheet	Misclassification as induction cooker or microwave oven.	Electric infrared cooker / ceramic radiant hob, model…, wattage…, voltage…
Voltage/wattage	Nameplate, test report, catalogue	Insufficient basis for safety, labelling and conformity review.	State 220–240V, 50/60Hz, model wattage if available.
Cooking zones and installation type	Photos, packing list, model list	Mismatch in customs description, value and testing scope.	Infrared cooker, single/double zone, tabletop/built-in.
Accessories	Packing List, accessory list	Separate parts may require separate HS classification.	Identify power cord, plug, installation bracket and manual if packed with the set.
Condition	Invoice, contract, manufacturer confirmation	Used/refurbished goods may be restricted or banned.	State brand new 100% when applicable.

HS CODE – TAXES – C/O

The HS review for an infrared cooker should not be compressed into one overloaded table. This section is separated into three layers: HS identification, reference tax rates, and C/O/VAT interpretation.

Pre-declaration point to lock: an infrared cooker is an electric cooking appliance using a radiant/infrared heating element through a ceramic glass plate. Do not apply the same logic as induction cookers, microwave ovens, rice cookers or separate parts if the catalogue shows a different technical nature.

Table 1 – HS identification by goods nature

Reference HS code	Goods nature / application condition	Risk if misclassified	Documents to check
8516.60.90	Complete infrared/electric household cooker, electrically operated, heated by radiant/infrared element through a glass ceramic plate; not a rice cooker and not a microwave oven.	Wrong HS may affect duty, C/O, quality inspection dossier and labelling description.	Catalogue, manual, nameplate, product photos, Invoice, Packing List, model list.
8516.60.10	Use only when the goods are truly a rice cooker, with inner pot and rice-cooking function.	Do not apply to infrared cookers merely because both are electric cooking appliances.	Catalogue showing rice cooker structure, inner pot and rice-cooking function.
8516.50.00	Microwave ovens, heated by microwave function; different from infrared heating.	Misidentification changes tax review, policy and goods description.	Catalogue/manual showing microwave function.
8516.90.21 / 8516.90.29	Separately imported parts of goods under heading 8516, such as heating plates, heating elements or compatible components.	Declaring parts as complete appliance, or vice versa, may lead to reclassification.	Part list, BOM, component photos, intended use and commercial documents.

Table 2 – Reference duty/VAT by HS code

HS code	Reference MFN duty	Reference ordinary duty	Reference VAT	C/O / FTA note
8516.60.90	20%	30%	Standard reference 10%; review 8% only if the VAT reduction policy is valid and the goods are not excluded.	A valid C/O may reduce duty below MFN; check the special preferential tariff under the relevant FTA.
8516.60.10	20%	30%	10% or VAT policy review at declaration date.	Do not use for infrared cookers unless the documents show rice cooker nature.
8516.50.00	25%	37.5%	10% or VAT policy review at declaration date.	Use only where the goods are technically microwave ovens.
8516.90.21 / 8516.90.29	3%	4.5%	10% or VAT policy review at declaration date.	Review according to actual parts dossier; do not default to complete appliance duty.

Table 3 – How to read tax components before declaration

Tax component	Practical interpretation	What to lock before declaration
MFN duty	Applied when the goods originate from an MFN-eligible country/territory and no special preferential C/O is used.	Confirm 8-digit HS, origin, goods description and customs value.
Ordinary duty	Commonly referenced at 150% of MFN if MFN/FTA treatment is not available and no specific ordinary rate applies.	Confirm origin country, tax treatment eligibility and purchase documents.
VAT	Standard reference is 10%; 8% should only be considered during an effective VAT reduction period and where the goods are not excluded.	Check VAT rules effective on the customs declaration date.
Special preferential duty by C/O	May be lower than MFN, even 0%, under some FTAs if C/O is valid and origin rules are met.	Review C/O form, origin criterion, goods description, HS and third-party invoice if any.

APPLICABLE SPECIALIZED POLICY

Situation	Possible policy	Documents	Authority / portal	Recommended timing	Risk note
Brand-new household infrared cooker	Quality inspection/conformity certification under MOST Group-2 goods; review QCVN 4:2009/BKHCN, Amendment 1:2016 and relevant QCVN if applicable.	Catalogue, test report, conformity certificate, quality inspection registration, label.	National Single Window/quality inspection authority; designated certification body.	Before ETA or once technical documents are available.	Missing test reports or wrong model may delay clearance.
Model with Wi-Fi/Bluetooth/app control	Wireless/ICT policy may arise if a transmitting module exists.	Module datasheet, frequency, RF test report, user manual.	Telecom/ICT authority if applicable.	Before purchase confirmation.	Do not conclude solely from “smart cooker” marketing wording.
Used/refurbished goods	Review prohibited used consumer/electrical goods or separate import policy.	Contract, photos, year of manufacture, supplier confirmation.	Customs and relevant authority.	Before placing order.	High risk; do not apply the same treatment as brand-new goods.
Parts/components	Classify by function/material/part nature; policy may differ from complete appliance.	BOM, part list, photos, technical specification.	Customs and specialized authority if applicable.	Before ETA.	Declaring parts as complete appliance may trigger reclassification.
EPE/FDI/factory import	HS, tax, policy, label and customs regime still require review.	Contract, import purpose, investment documents if relevant.	Managing customs branch.	Before declaration.	Import regime does not replace specialized policy obligations.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuer	Effective timing	Role	Key points	Review note
Tariff	Decree 26/2023/ND-CP	Government	Effective from 15 July 2023	MFN import tariff basis.	Heading 85.16, especially 8516.60.90.	Check current tariff at declaration date.
Product quality	Law on Product and Goods Quality 05/2007/QH12; Decrees 132/2008, 74/2018, 154/2018	National Assembly/Government	Review current amendments.	Framework for Group-2 goods and conformity assessment.	Potentially unsafe goods management.	Do not conclude exemption without model review.
MOST Group-2 list	Decision 2711/QD-BKHCN	Ministry of Science and Technology	Issued 30 Dec 2022	List of Group-2 goods under MOST management.	Household electrical appliances, HS and QCVN mapping.	Match name, HS and QCVN carefully.
Technical regulations	QCVN 4:2009/BKHCN, Amendment 1:2016; review QCVN 9:2012/BKHCN if in scope.	MOST	Check current version.	Electrical safety and possible EMC review.	Product scope, voltage and test report.	Test report must match imported model.
Labelling	Decree 43/2017/ND-CP, Decree 111/2021/ND-CP	Government	Decree 43 effective 1 June 2017; amendment effective 15 Feb 2022.	Original and Vietnamese supplementary labels.	Goods name, origin, specifications, responsible party.	Label details must match documents.
Used goods	Decree 69/2018/ND-CP; Circular 08/2023/TT-BCT	Government/MOIT	Circular effective 16 May 2023	Review prohibited used consumer goods/electrical appliances.	Appendix of banned goods.	Critical for used/refurbished goods.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

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

Enterprises should additionally verify documents on official legal databases or issuer websites before application.

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if preferential duty is claimed.
Catalogue, datasheet, manual, original label photos, model list.

Specialized documents if applicable

State quality inspection registration.
Conformity certificate/declaration.
Test report under applicable QCVN.
Label dossier/Vietnamese supplementary label.
Technical documents, nameplate, voltage/wattage evidence.

Dossier group	Required documents	Used for	Typical preparer	Common error	Pre-ETA check
Commercial	Invoice, Packing List, contract	Declaration, value, quantity	Supplier/Buyer/Docs	Generic name, missing model/wattage	Compare with catalogue and label.
Transport	B/L or AWB, Arrival Notice, pre-alert	Delivery order and ETA control	Forwarder/Carrier/Agent	Mismatch in packages/weight/description	Check PL against B/L/AWB.
Technical	Catalogue, datasheet, manual, nameplate	HS and QCVN review	Supplier/Technical team	Heating principle unclear	Request full English technical docs.
Compliance	Test report, conformity certificate, quality registration	Quality inspection/conformity	Importer/Compliance/Certification body	Wrong model or standard	Match model, series, voltage and test standard.
C/O	C/O form, invoice, B/L, origin documents	Preferential duty	Supplier/Docs	Wrong HS/description/origin criterion	Check C/O draft before issuance.
Label	Original label and Vietnamese supplementary label	Circulation and post-clearance compliance	Importer/QA/Warehouse	Missing electrical specifications/origin/model	Compare label with documents and catalogue.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended handling
HS basis	Is the item an infrared cooker, induction cooker, microwave oven or parts?	Catalogue, manual, photos	Reclassification and tax/policy change.	Lock HS before ETA.
Model consistency	Do Invoice, PL, catalogue and test report show the same model?	Invoice, PL, test report, nameplate	Additional explanation requested.	Lock model list before final documents.
Specialized policy	Is the item under MOST Group-2 goods?	Decision 2711, catalogue, HS	Quality dossier may be missing.	Review QCVN and conformity requirements.
C/O	Is C/O form, origin criterion, description and HS correct?	C/O draft, invoice, B/L	FTA duty denied.	Check draft C/O by FTA.
Labelling	Does the label show goods name, origin, model, electrical specs and responsible party?	Original label, supplementary label	Circulation/post-clearance risk.	Prepare Vietnamese label before sale/use.
Condition	Brand new or used/refurbished?	Contract, Invoice, manufacturer confirmation	Possible prohibited goods issue.	Do not purchase before used-goods review.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS, specialized policy, tax, C/O, labels, goods condition and quality inspection needs.

Step 2: Lock documents and technical files

Match Invoice, PL, B/L/AWB, catalogue, datasheet, manual, model list and nameplate.

Step 3: Specialized dossier if applicable

Prepare quality inspection/conformity/test report dossier if the goods fall under Group-2 and applicable QCVN.

Step 4: Customs declaration

Green channel allows clearance under system conditions; Yellow checks documents; Red checks both documents and physical goods. Key questions: HS, value, C/O, model and policy.

Step 5: Clearance and post-clearance control

Receive goods, deliver to warehouse, complete Vietnamese label, archive conformity/quality dossier and prepare explanations if needed.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Confusing infrared cooker with induction/microwave	Wrong HS, tax and policy	Confirm heating principle	Catalogue, manual, photos
Missing quality/conformity dossier	Clearance delay	Review Decision 2711 and QCVN	Test report, certificate, registration
C/O mismatch	FTA duty denied	Check draft C/O	C/O, Invoice, B/L
Model mismatch	Additional explanation or testing	Lock model list	Model list, test report, nameplate
Used goods declared as new	Prohibited/restricted goods risk	Confirm condition in documents	Invoice, photos, supplier confirmation
Incomplete electrical label	Market/post-clearance risk	Prepare Vietnamese supplementary label	Original label, supplementary label, catalogue

FAQ

Is an import licence required?

Do not use a generic “licence” conclusion. Review whether quality inspection/conformity certification applies under Group-2 goods and relevant QCVN.

What is the main HS code?

8516.60.90 is a common reference. Catalogue review is required to avoid confusion with induction cookers, microwaves, rice cookers or parts.

What are import duties?

For 8516.60.90, reference MFN is 20% and ordinary duty is 30%. Valid C/O may provide FTA preferential rates.

Is VAT 8% or 10%?

Standard VAT is commonly 10%; 8% only if the VAT reduction policy is still valid and the goods are not excluded.

Is Vietnamese supplementary label required?

Yes, for circulation in Vietnam, labelling must be reviewed under Decree 43/2017/ND-CP and Decree 111/2021/ND-CP.

Do samples/warranty goods follow the same procedure?

Not automatically. Customs regime, purpose, value, specialized policy and technical dossier must be reviewed.

What if the Invoice model differs from the catalogue?

Correct documents or prepare explanation before declaration. Model mismatch may affect HS, C/O and conformity dossier.

Does Wi-Fi/Bluetooth create extra requirements?

Possibly. If a wireless transmission module exists, telecom/ICT policy must be reviewed based on actual documents.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map of HS code, taxes, documents and specialized policy for infrared cookers. For a real shipment, the enterprise still needs a review based on catalogue, datasheet, model, documents, origin and import purpose.

Pre-ETA review

HS, specialized policy, C/O, tax and labelling.
Model, voltage, wattage, QCVN and test report matching.

Compliance documents

Cross-check Invoice, PL, B/L/AWB, C/O, catalogue, test report and labels.
Review quality inspection/conformity dossier if needed.

Logistics & customs

Coordinate agents, carriers/airlines, ETA and pre-alert.
Prepare customs declaration and handle Green/Yellow/Red channel issues.

Post-clearance

Archive shipment dossier, supplementary label and conformity files.
Prepare explanations for HS, value, origin and specialized policy.

For shipments that may involve specialized inspection, C/O or labelling requirements, enterprises should not wait until cargo arrival to begin dossier review. Small inconsistencies among Invoice, Packing List, catalogue, datasheet, C/O or labels can lead to supplementary documents, clearance delays or unplanned storage costs.

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