Manual window squeegees may look simple, but HS classification can still go wrong if the item is described only as “cleaning tool”, “wiper” or “squeegee” without confirming structure, material, operating mechanism and intended use. A wrong HS code may affect duty, C/O eligibility, customs explanation, labeling and policy review where chemicals, spray bottles, batteries or accessory kits are included. This article provides an E2E review map before ETA: HS Code, duty, C/O, labeling, customs dossier and key risk controls.

QUICK FACTS

Item	Key review point
Product	Manual, non-electric manual window squeegee/squeegee for removing water from household glass, mirrors, windows, building glass or flat surfaces; not automotive windshield wiper blades mounted on vehicles.
Reference HS	9603.90.90 – other goods under heading 96.03, covering brooms, brushes, mops, dusters and squeegees; final HS must be matched with actual goods.
Import duty	Reference MFN duty 25%; ordinary import duty reference 37.5%; special preferential duty may be reviewed if a valid C/O is available.
VAT	Common base rate 10%; review 8% only where a VAT reduction policy is still effective at declaration time and the goods are not excluded.
Specialized policy	For a manual, non-electric manual window squeegee without chemical, battery or electric function, no separate specialized import permit is commonly triggered. Actual documents must still be reviewed.
Typical risk	Confusion with automotive wiper blades, loose rubber parts, cleaning kits with chemical solution, mops/brushes or electric cleaning devices.

SCOPE OF APPLICATION

Legal note: This article applies only to manual, non-electric manual window squeegees. Catalogue, datasheet, model, product images, material composition and actual import purpose must be reviewed before finalizing HS code, duty and policy.

Applicable goods

Manual window squeegees with plastic/stainless steel/aluminum/wooden handle and rubber/silicone blade, used to remove water from glass, mirrors, windows or flat surfaces.

Not automatically covered

Automotive windshield wiper blades, loose rubber replacement parts, mops, brushes, cleaning kits with chemicals, battery/electric window cleaners or automatic industrial cleaning equipment.

Cases requiring separate review

Samples, multi-item kits, products with spray bottle or cleaning liquid, battery-operated goods, items containing natural wood components, or goods with wooden packaging.

Implementation rule

Do not apply one conclusion to the entire broom/mop/brush category; each variant must be matched against name, function, material and packaging.

CLASSIFICATION & TECHNICAL IDENTIFICATION

For manual window squeegees, the key technical point is not the trade name but the water-squeegee function, blade structure, handle material, whether there is a spray function, whether the product is electric/battery-operated, and whether it is imported as a single article or as a kit.

Criteria to check	Documents to compare	Risk if described incorrectly	Suggested description on documents/declaration
Main function	Catalogue, product images, product description	May be confused with mop, brush or other cleaning tool	“Manual non-electric manual window squeegee/squeegee, rubber blade, plastic/stainless handle, for removing water from glass”.
Handle/blade material	Specification, packing list, sample photo	Wrong material-based classification if imported as loose parts	State plastic/stainless/aluminum/wood handle; rubber/silicone blade.
Chemical or spray bottle included	Invoice, Packing List, SDS if any	Chemical, labeling or transport policy may arise	Separate manual window squeegee and cleaning liquid if imported together.
Battery/electric function	Datasheet, manual	May shift to an electrical/mechanical equipment heading	State “manual/non-electric” only if correct.
Single item or kit	Packing List, packaging images	Incorrect quantity, value or set classification	Declare quantity, accessory list, material and usage clearly.
Original label	Label photo, artwork, proposed local label	Missing origin/manufacturer/product information for circulation	Prepare Vietnamese sub-label before market circulation.

HS CODE – DUTY – C/O

The HS code and duty analysis for a manual manual window squeegee must be separated by import scenario: a complete finished product, a retail set, or loose parts. The same commercial wording “squeegee/window wiper” may fall outside Chapter 96 if the shipment consists only of rubber blades, plastic handles, steel poles or aluminium poles.

Classification note: for a complete manual manual window squeegee, the primary HS to review is usually 9603.90.90 under heading 96.03. If the shipment contains only a rubber blade, plastic handle, steel/aluminium pole or loose accessories, do not automatically apply 9603.90.90; classify by material and condition at importation.

Cargo scenario	Reference HS	Application conditions	Reference MFN duty	Reference ordinary duty	Reference VAT	Documents to verify
Complete manual manual window squeegee	9603.90.90	Complete non-electric squeegee with handle/pole and rubber blade; not an automotive wiper and not a roller squeegee.	25%	37.5%	Base 10%; review 8% only if VAT reduction policy is valid and the goods are not excluded.	Catalogue, product photos, label, Invoice, Packing List, C/O draft.
Retail set with extension pole/replacement head	Usually 9603.90.90 if the essential character is a manual window squeegee	Retail-packed kit where accessories directly serve the squeegee function; the essential character of the set must be reviewed.	25% if classified under 9603.90.90	37.5% if classified under 9603.90.90	10% or 8% if eligible at declaration time.	Retail packaging, BOM, kit photos, accessory descriptions.
Hand-operated mechanical floor sweeper, without motor	9603.90.20	Only where the item is a hand-operated mechanical floor cleaning/sweeping device, not an ordinary window squeegee.	25%	37.5%	10% or 8% if eligible.	Catalogue showing floor-sweeping mechanism, photos, manual.
Brush/scrubber head with squeegee edge	9603.90.40 or 9603.90.90 depending on essential character	If the main function is brushing/scrubbing, review “other brushes”; if the main function is squeegee wiping, review “other”.	25%	37.5%	10% or 8% if eligible.	Head photos, functional description, component ratio.
Loose rubber blade	4016.99.99 reference	Separate vulcanized rubber blade/strip, not packed as a complete manual window squeegee.	5%	7.5%	10% or 8% if eligible.	Rubber material, dimensions, photos, BOM, accessory contract.
Loose plastic handle/head	3926.90.99 reference	Plastic component imported separately and not constituting a complete tool under heading 96.03.	12%	18%	10% or 8% if eligible.	Plastic material, component photos, BOM, accessory packing list.
Loose steel handle/pole/bracket	7326.90.99 reference	Steel article imported separately, not combined with the squeegee head as a complete product.	10%	15%	10% or 8% if eligible.	Material, length, photos, Packing List, BOM.
Loose aluminium handle/pole	7616.99.90 reference	Aluminium article imported separately, not a complete manual window squeegee set at importation.	15%	22.5%	10% or 8% if eligible.	Aluminium material, catalogue/photos, BOM, packing description.
Automotive wiper blade/assembly	Do not use 9603.90.90; review automotive parts heading	Goods designed for installation on motor vehicles, with part number or vehicle application.	According to actual automotive-parts HS	According to actual automotive-parts HS	According to actual HS and tax policy	Part number, vehicle catalogue, application, invoice.

Tax component	How it applies to manual window squeegees	Data to lock before declaration	Risk if stated too generally
MFN import duty	If classified under 9603.90.90, the reference MFN duty is 25%. For loose parts, the rate may change by material: 4016.99.99 MFN 5%, 3926.90.99 MFN 12%, 7326.90.99 MFN 10%, 7616.99.90 MFN 15%.	HS 8 digits, product description, material, complete/loose status, principal function.	Using one HS for all variants may underpay or overpay duty.
Ordinary import duty	If MFN/FTA is not available and no specific ordinary rate applies, review the 150% MFN principle: 9603.90.90 is 37.5%; 4016.99.99 is 7.5%; 3926.90.99 is 18%; 7326.90.99 is 15%; 7616.99.90 is 22.5%.	Origin, exporting country, MFN/FTA eligibility, tariff schedule at declaration date.	Wrong ordinary-duty rate may cause tax underpayment and post-clearance exposure.
Import VAT	The common base is 10%. Apply 8% only when the VAT reduction policy is valid at declaration time and the goods are not excluded.	Declaration date, HS, VAT-reduction exclusion annexes, product description.	Pre-filling 8% without legal review may distort payable tax.
Special preferential duty under C/O	May be lower than MFN, sometimes 0% under relevant FTAs if C/O is valid; verify the exact FTA schedule by origin and 8-digit HS.	C/O form, origin criterion, direct transport, third-party invoice if any, C/O description.	Wrong C/O form/description/HS may lead to rejection of preferential duty and reversion to MFN.

Operational conclusion: for a complete, manual, non-electric manual window squeegee, the main HS direction is 9603.90.90 with reference MFN 25%, ordinary duty 37.5%, and base VAT 10%. If the shipment separates rubber blades, plastic handles, metal poles or accessory sets, classify each invoice line before ETA.

APPLICABLE SPECIALIZED POLICY

Goods situation	Possible policy	Documents to check	Authority/portal if identifiable	Suggested timing	Risk note
Manual non-electric manual window squeegee	Standard customs clearance dossier; no separate specialized permit is commonly triggered for this form.	Invoice, Packing List, B/L/AWB, catalogue, photos, label.	Customs/VNACCS.	Before ETA and declaration.	Do not conclude absolutely if another variant is involved.
Goods with cleaning liquid/chemical	Chemical, SDS, labeling and transport review may arise.	SDS, composition, volume, label, dangerous goods classification if any.	Relevant authority depending on chemical nature; carrier.	Before booking/ETA.	Do not merge tool and chemical into one policy conclusion.
Goods with battery/electric function	May shift to an electrical device and trigger battery/transport or other policy review.	Datasheet, manual, battery MSDS, test report if any.	Depending on actual device.	Before booking.	Manual-tool classification does not apply.
Multi-item cleaning kit	Review set classification, accessories and essential character.	Detailed Packing List, kit photos, item values if needed.	Customs.	Before final invoice.	Each kit may require different classification.
Goods imported for retail sale	Import goods labeling and Vietnamese sub-label.	Original label, sub-label, manufacturer/importer information.	Market surveillance authority after circulation if inspected.	Before circulation.	Label errors may be sanctioned after clearance.
Sample/warranty goods	Correct name, value, quantity and purpose must still be declared.	Proforma invoice, purpose statement, photos.	Customs.	Before declaration.	Samples do not mean no dossier.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective timing	Role in procedure	Key point	Review note
Law	Law on Export and Import Duties 107/2016/QH13	National Assembly	Effective 01/09/2016	Basis for import duty and duty preferences.	Review by origin and tax policy.	No preferential duty without valid C/O.
Decree	Decree 69/2018/ND-CP	Government	Issued 15/05/2018	Guidance on the Law on Foreign Trade Management and controlled goods lists.	Review prohibited/restricted/licensed goods lists.	Manual manual window squeegees are not a typical restricted item, but variants must be checked.
HS nomenclature	Circular 31/2022/TT-BTC	Ministry of Finance	Effective 01/12/2022	Vietnam export-import nomenclature.	Chapter 96, heading 96.03.	Use the 8-digit code in declaration.
Tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	MFN import tariff schedule.	Heading 96.03, code 9603.90.90.	Review amendments at declaration date.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Effective 15/07/2023	Ordinary import duty application.	Ordinary rate may equal 150% of MFN where no specific rate applies.	Check origin and duty basis.
VAT	VAT Law 48/2024/QH15, Decree 181/2025/ND-CP, Decree 359/2025/ND-CP, Decree 144/2026/ND-CP and any VAT reduction instrument still in force	National Assembly/Government	VAT Law framework from 01/07/2025; Decree 144/2026/ND-CP effective 20/06/2026; VAT reduction by period if still in force	Determine VAT 10% or review 8%.	Exclusion list under each VAT reduction policy.	Do not apply 8% without checking exclusions.
Labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	NĐ 43 effective 01/06/2017; NĐ 111 effective 15/02/2022	Imported goods labeling and Vietnamese sub-label.	Mandatory label contents.	Prepare sub-label before circulation.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

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

Decree 26/2023/ND-CP Circular 31/2022/TT-BTC Decree 43/2017/ND-CP Decree 111/2021/ND-CP

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice, Packing List, Sales Contract/PO if any, Bill of Lading/Air Waybill, Arrival Notice and C/O where duty preference is claimed.

Technical/product documents

Catalogue, product images, material description, dimensions, packaging method, original label and model list if any.

Labeling documents

Original label, proposed Vietnamese sub-label, manufacturer, origin and importer/responsible party details.

Additional documents where applicable

SDS for cleaning liquid, battery MSDS if any, accessory list if goods are imported as a kit.

OPERATIONAL DOCUMENT CHECKLIST

Dossier group	Documents required	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value and quantity	Buyer/Supplier/Docs	Generic “cleaning tool” description	Revise description to manual manual window squeegee, material and non-electric.
Transport	B/L or AWB, Arrival Notice, pre-alert	Delivery order, manifest and declaration	Forwarder/Carrier/Agent	Mismatch of packages/weight/Incoterms	Compare Packing List with transport document before ETA.
Technical	Catalogue, photos, material description	HS and policy review	Supplier/Technical/Importer	No evidence on chemical/battery status	Request real photos, packaging and full description.
C/O	Relevant C/O form, invoice, B/L	FTA duty preference	Supplier/Docs/Forwarder	Wrong HS, description or origin criterion	Check C/O draft before issuance.
Label	Original label and local label	Post-clearance circulation	Importer/QA/Warehouse	Missing origin/manufacturer/product information	Prepare sub-label based on finalized documents.
Additional	SDS/MSDS/accessory list if any	Additional policy review	Supplier/Compliance	Kit includes chemicals but not separated	Break down each item in the kit.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is it a complete manual window squeegee or loose part?	Catalogue, photos, packing list	Customs may request reclassification or additional documents.	Confirm structure and function before ETA.
Manual/non-electric nature	Does it have motor, battery or automatic spray?	Datasheet, manual, packaging photos	Wrong policy if confused with an electrical device.	State “manual/non-electric” if true.
Chemical included	Is cleaning liquid included?	SDS, composition, label	Chemical or transport policy may arise.	Separate chemical line item if imported together.
C/O	Is the form, HS, description and origin criterion correct?	C/O draft, invoice, B/L	FTA preference may be rejected.	Review C/O draft before issuance.
Labeling	Does the original label support Vietnamese sub-labeling?	Label photo, artwork	Circulation risk after clearance.	Prepare sub-label before sale/use.
Multi-item kit	Does the kit contain cloth, spray bottle or accessories?	Packing List, kit photos	Quantity, value and classification issues.	Prepare detailed accessory list.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm product name, material, function, condition, reference HS 9603.90.90, duty, C/O, labeling and possible policy if chemical/battery is included.

Step 2: Lock documents

Match Invoice, Packing List, B/L/AWB, catalogue, product photos, original label and C/O draft to ensure name, quantity and origin are consistent.

Step 3: Review extra policy if any

If cleaning liquid, spray bottle, battery or multi-item kit is included, separate each component for policy, HS and transport review before arrival.

Step 4: Customs declaration

Green channel: system-based clearance under conditions; Yellow: document review; Red: document and physical inspection. Key questions include HS, description, C/O and label.

Step 5: Post-clearance completion

Collect goods, deliver to warehouse, apply local labels where required, archive shipment dossier and prepare explanations for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic product name	HS and description questions	Describe manual manual window squeegee, material and non-electric nature	Invoice, Packing List, catalogue
Confused with automotive wiper blade	Wrong product nature and HS	Check whether hand-use or vehicle installation	Catalogue, photos
Kit with chemical not separated	Chemical and transport policy may arise	Request SDS and separate line item if needed	SDS, Packing List
Wrong C/O form or description	FTA duty preference rejected	Check C/O draft before issuance	C/O, Invoice, B/L
Missing Vietnamese label	Domestic circulation risk	Prepare sub-label under labeling regulations	Original label, artwork
VAT not checked at declaration time	Incorrect tax obligation	Review 10%/8% policy at declaration time	Tariff and VAT regulations

FAQ

Does importing manual window squeegees require an import permit?

For manual non-electric manual window squeegees without chemicals, a separate import permit is not commonly triggered. Final conclusion must still be based on actual documents.

What is the HS code for manual window squeegees?

The common reference code is 9603.90.90. It should not be applied automatically to automotive wipers, loose parts, electric goods or chemical kits.

What import duty applies?

Reference MFN is 25%; ordinary duty is 37.5%; VAT base is 10%, with 8% review only if a valid VAT reduction applies.

Can C/O reduce duty?

Possibly. The C/O form, origin criterion, product description, HS and transport conditions must be checked under the relevant FTA.

Is Vietnamese sub-label required?

Yes where imported goods are circulated in Vietnam. The sub-label should be consistent with original label and import documents.

How to handle cleaning liquid imported together?

Do not merge it into the same conclusion. Separate the liquid and review SDS, composition, labeling, transport and specialized policy if any.

Illustration for Import procedure for manual window squeegees — Illustration of the product group and document review before customs clearance.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a structured map for HS code, duty, dossier and policy review for manual window squeegees. For actual shipments, enterprises should still review catalogue, product images, materials, documents, origin, packing method and import purpose.

Pre-ETA review

HS, duty, C/O, labeling and additional policy if chemicals/batteries are included.
Cross-check product name, material, quantity and packing.

Compliance dossier control

Compare Invoice, Packing List, B/L/AWB, C/O, catalogue and labels.
Prepare HS explanation if customs channel review occurs.

Logistics & customs

Coordinate overseas agent, carrier, ETA tracking and pre-alert.
Prepare customs declaration and support Green/Yellow/Red channel handling.

Post-clearance records

Archive shipment dossier, sub-label and C/O documents.
Prepare explanations on value, origin and HS when required.

For shipments involving C/O, labeling, chemicals or accessories, enterprises should not wait until cargo arrival to begin document review. Even a small mismatch between Invoice, Packing List, catalogue, C/O or labels may lead to additional document requests, delayed clearance or unexpected storage cost.

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