Tiếng Việt
中文 (中国)
IMPORT PROCEDURE GUIDE FOR REFRIGERATORS
Refrigerators are household refrigeration appliances with a higher-than-average compliance risk. Importers must determine the HS code by cooling structure, capacity, compressor type and intended use, and review EMC conformity under QCVN 9:2012/BKHCN, energy labelling, minimum energy performance and Vietnamese labelling. A vague declaration such as “refrigerator”, “cooling cabinet” or “freezer” may lead to wrong duty, rejected C/O preference, additional documents, clearance delay and DEM/DET exposure. This guide provides an E2E (End-to-End) map covering HS, duty, C/O, specialized policy, customs dossier and pre-ETA risk control.
QUICK FACT
| Item | Details |
|---|---|
| Covered product | Household refrigerators, electrically operated, with a capacity up to 1,000 litres, for household or similar use. This article does not automatically apply to commercial freezers, display cabinets, medical/laboratory refrigerators or industrial refrigeration systems. |
| Related group | Refrigerators, household washing machines, air conditioners, electric fans and storage water heaters. This article covers refrigerators only. |
| Reference HS codes | 8418.10.31, 8418.10.32, 8418.21.10, 8418.21.90, 8418.29.00; final classification depends on catalogue, capacity, compressor type, doors/compartments and actual function. |
| Reference taxes | MFN commonly: 25% for 8418.10.31/8418.10.32/8418.21.10/8418.21.90; 35% for 8418.29.00. Ordinary duty generally 37.5% or 52.5%; standard VAT 10%, or 8% if the VAT reduction policy applies and the goods are not excluded. |
| Key specialized controls | Possible Group 2 quality control under QCVN 9:2012/BKHCN and Amendment 1:2018 QCVN 9:2012/BKHCN; energy labelling and MEPS review under TCVN 7828:2016 from 01/04/2025. |
| Category IDs | VI 2936 · EN 2954 · ZH 2956 |
SCOPE OF APPLICATION
Applicable to
- Electric household refrigerators for food/beverage preservation.
- Compression or non-compression refrigerators up to 1,000 litres, single-phase, non-industrial systems.
- Combined refrigerator-freezers with separate doors or external drawers.
- Commercial imports for distribution, projects, offices, hotels or factories.
Not automatically applicable to
- Freezers, commercial display cabinets, medical/laboratory refrigerators and beverage coolers.
- Industrial refrigeration systems and cold rooms.
- Used, refurbished, sample, warranty or project cargo. Review by actual catalogue, datasheet, model and import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Key data points include cooling principle, compressor type, capacity, door/compartment structure, voltage, inverter/electronic controller, and any Wi-Fi/Bluetooth module. These determine HS classification, EMC control, energy labelling and post-clearance compliance.
| Criterion | Reference document | Risk if wrong | Suggested goods description |
|---|---|---|---|
| Refrigerator type | Catalogue, manual, images | Confusion with freezer/display cabinet and wrong HS | “Household electric refrigerator, compression type, capacity … L, model …, voltage …” |
| Capacity | Rating label, datasheet | Wrong subheading by ≤230 L or above | State gross/net capacity where available. |
| Doors/compartments | Catalogue, images | Wrong classification for refrigerator-freezer combinations | State separate freezer/refrigerator doors if applicable. |
| Cooling technology | Datasheet, compressor label | Wrong compression/non-compression classification | State “compression type” where supported. |
| Wireless module | User manual, module datasheet | Possible ICT/radio requirements | Separate connected and non-connected models. |
| Condition | Contract, invoice, manufacturer declaration | Used goods prohibition risk | Declare “brand new 100%” only if supported by documents. |
HS CODE – DUTY – C/O
Refrigerators fall under Chapter 84, heading 8418. Multiple models in one shipment may require separate HS lines.
| Reference HS | Application condition | MFN | Ordinary duty | VAT | Documents to check |
|---|---|---|---|---|---|
| 8418.10.31 | Combined refrigerator-freezer with separate external doors, household type, capacity not exceeding 230 L. | 25% | 37.5% | 10% / 8% if eligible | Catalogue, capacity, doors, model label. |
| 8418.10.32 | Combined refrigerator-freezer, household type, capacity above 230 L. | 25% | 37.5% | 10% / 8% if eligible | Catalogue and compartment structure. |
| 8418.21.10 | Household compression-type refrigerator, capacity not exceeding 230 L. | 25% | 37.5% | 10% / 8% if eligible | Datasheet, compressor label, rating label. |
| 8418.21.90 | Other household compression-type refrigerators. | 25% | 37.5% | 10% / 8% if eligible | Catalogue, technical images, use case. |
| 8418.29.00 | Household refrigerator, non-compression type. | 35% | 52.5% | 10% / 8% if eligible | Cooling principle and technical file. |
Tax note: Ordinary duty is generally 150% of the corresponding MFN rate. Therefore, MFN 25% implies ordinary duty 37.5%, and MFN 35% implies ordinary duty 52.5%. VAT is normally 10%. VAT 8% requires review of Decree 174/2025/ND-CP, effective from 01/07/2025, the VAT reduction period until 31/12/2026, the exclusion list and the customs declaration date.
Preferential duty control by C/O
| Origin/route | Common C/O | Preference to check | Conditions | Typical risks |
|---|---|---|---|---|
| ASEAN | Form D / e-Form D | May reach 0% under ATIGA. | Valid form, origin criterion, direct consignment. | Wrong model, quantity or invoice reference. |
| China | Form E / RCEP | ACFTA/RCEP must be checked separately at the time of import; the preferential rate may vary by HS code, applicable year and C/O conditions, and should not be assumed as 0% without sufficient basis. | Check the applicable FTA tariff schedule. | Wrong agreement choice or invalid C/O. |
| Korea/Japan | AKFTA, VKFTA, AJCEP, VJEPA, RCEP | Can be lower than MFN, often 0% if conditions are met. | Valid C/O and PSR compliance. | Wrong HS or missing direct transport evidence. |
| EU/UK/CPTPP/AANZFTA/EAEU | EVFTA, UKVFTA, CPTPP, AANZFTA, VN-EAEUFTA | May enjoy 0% or deep preference. | Check PSR, third-party invoice and self-certification rules. | Origin criterion mismatch. |
APPLICABLE SPECIALIZED POLICY
| Situation | Possible policy | Dossier | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| New household refrigerator up to 1,000 L | Post-clearance quality inspection under Group 2 list; QCVN 9:2012/BKHCN and Amendment 1:2018. | Quality inspection registration, certificate/inspection result, EMC test report, catalogue. | Provincial standards/metrology/quality authority or NSW where applicable. | Prepare before ETA. | Late preparation delays post-clearance completion. |
| Energy labelling goods | Energy labelling under Circular 52/2025/TT-BCT and procedure under Circular 36/2016/TT-BCT. | Energy efficiency test report, label sample, model file. | Ministry of Industry and Trade system. | Before market circulation. | Missing label dossier affects sale/distribution. |
| MEPS review | Decision 14/2023/QD-TTg; TCVN 7828:2016 from 01/04/2025. | Test report, capacity, energy consumption, rating. | Recognized/designated testing body. | Before commercial release. | Non-compliant low-efficiency goods may not be importable/marketable. |
| Wi-Fi/Bluetooth model | Possible radio/ICT policy. | Module datasheet, frequency, RF specs. | Relevant ICT authority if triggered. | Before ETA. | Do not rely only on the commercial name “smart refrigerator”. |
| Used/refurbished goods | Possible import prohibition for used consumer/refrigeration goods. | Contract, invoice, serial/photos, condition statement. | Customs / MOIT where needed. | Before purchase. | Risk of refusal, re-export or sanction. |
LEGAL DOCUMENTS TO REVIEW
| Group | Document | Issuer | Effective timing | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Laws | Customs Law 2014; Import/Export Duty Law 107/2016/QH13; Product Quality Law 05/2007/QH12; Law on Energy Efficiency 2010 | National Assembly | Check current validity | Customs, tax, quality and energy framework | General obligations | Review full text if citing articles. |
| Decrees | Decree 08/2015/ND-CP, 59/2018/ND-CP, 69/2018/ND-CP | Government | Check amendments | Customs and foreign trade management | Used goods prohibition list | Critical for non-new goods. |
| Tariff | Decree 26/2023/ND-CP and amendments; Decision 15/2023/QD-TTg | Government / Prime Minister | From 15/07/2023, update required | MFN, ordinary duty and preferential-duty basis | Heading 8418; ordinary duty principle of 150% of MFN where not listed separately | Check at declaration date. |
| VAT | Decree 174/2025/ND-CP on VAT reduction under Resolution 204/2025/QH15 | Government / National Assembly | Effective from 01/07/2025; policy period until 31/12/2026 | Determines whether VAT 8% may apply instead of standard VAT 10% | Exclusion list, customs declaration date and goods description | Do not assume VAT 8% before checking eligibility. |
| Quality control | Decision 2711/QD-BKHCN dated 30/12/2022 | MOST | Effective upon signing | Group 2 goods list | Item 6.5, refrigerators up to 1,000 L | Post-clearance inspection mechanism. |
| QCVN/TCVN | QCVN 9:2012/BKHCN; Amendment 1:2018; TCVN 7828:2016 | MOST | TCVN 7828:2016 from 01/04/2025 | EMC and energy efficiency | Scope and testing method | Use correct test scope. |
| Energy labelling | Circular 52/2025/TT-BCT; Circular 36/2016/TT-BCT; Decision 14/2023/QD-TTg | MOIT / Prime Minister | Circular 52/2025/TT-BCT effective 01/01/2026 | Energy label list, procedure and MEPS | Household appliances, refrigerators/freezers | Cross-check official portals before use. |
| Goods labelling | Decree 43/2017/ND-CP, Decree 111/2021/ND-CP | Government | Check current validity | Vietnamese supplementary label | Name, origin, responsible party, specs | Review label artwork pre-ETA. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Companies should search by document number on official legal databases, the Government portal or the issuing authority’s website before applying the regulations.
CUSTOMS DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order where available.
- C/O if claiming preferential duty.
- Catalogue, datasheet, manual, product images, original label and model/serial list.
Specialized documents where applicable
- Quality inspection registration.
- Certificate/inspection result under QCVN 9:2012/BKHCN.
- EMC test report and model family file.
- Energy labelling dossier and TCVN 7828:2016 test result.
- Vietnamese label, energy label sample and user manual/warnings.
| Dossier group | Required document | Use | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, PL, B/L/AWB, Contract/PO | Declaration, valuation, transport | Shipper/Importer/Forwarder | Missing model/capacity | Match each model with catalogue. |
| Technical | Catalogue, datasheet, manual, label photos | HS and policy review | Manufacturer/Importer | No capacity or compressor data | Request full file before booking. |
| Quality | Registration, certificate/inspection, test report | Post-clearance control | Importer/certification body | Model mismatch | Check certificate scope. |
| Energy | Energy test, label dossier, label sample | Before circulation | Importer/testing body/compliance | Wrong testing standard | Confirm TCVN and model family. |
| C/O | C/O, direct transport, third-party invoice if any | Preferential duty | Supplier/Exporter | Wrong HS/form | Review draft C/O. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence | Recommendation |
|---|---|---|---|---|
| HS basis | Combination unit, compression refrigerator or non-compression type? | Catalogue, datasheet, labels | HS consultation or duty adjustment | Classify per model pre-ETA. |
| Model consistency | Do invoice, PL, catalogue, test report and label match? | Model list, labels, documents | Rejected quality/energy dossier | Freeze model list before shipment. |
| QCVN 9 scope | Is the product within the Group 2 list? | Decision 2711, test report | Delayed post-clearance completion | Prepare EMC file early. |
| Energy label | Is the model in MOIT’s list and schedule? | TT52, TT36, test result | Market circulation risk | Prepare label dossier before sales. |
| New vs used | Is there evidence of brand-new goods? | Invoice, photos, serials | Used-goods prohibition risk | Do not ship unclear goods. |
| C/O eligibility | Correct form, origin rule and direct consignment? | C/O, B/L, invoice | Loss of preferential duty | Check draft C/O. |
E2E IMPORT PROCEDURE
Pre-ETA review
Confirm HS, MFN/ordinary duty, VAT, C/O, QCVN, energy label, Vietnamese label and new/used condition.
Lock documents and technical file
Match Invoice, Packing List, B/L/AWB, catalogue, datasheet, model list, original label, EMC report and energy file.
Prepare quality and energy compliance
Prepare quality inspection, QCVN 9:2012/BKHCN evidence, energy efficiency test and labelling dossier where applicable.
Open customs declaration
Green lane: conditional system clearance; Yellow lane: document inspection; Red lane: document and physical inspection. Key questions include value, HS, C/O, catalogue and specialized policy.
Clearance, delivery and post-clearance
Deliver to warehouse, complete post-clearance quality control, affix Vietnamese/energy labels and retain shipment dossier.
Market circulation control
Check labels, energy label, user manual, warnings and model match before distribution.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA prevention | Documents |
|---|---|---|---|
| Wrong HS | Wrong duty/policy and customs query | Classify by type, capacity, compressor and function | Catalogue, datasheet, label |
| Model mismatch | Test/certificate not accepted | Freeze model list | Invoice, PL, report, label |
| No QCVN 9 file | Post-clearance delay | Identify test/certification scope early | Decision 2711, QCVN 9 |
| No energy label dossier | Market circulation risk | Review TT52, TT36 and TCVN 7828:2016 | Energy test, label sample |
| C/O errors | Loss of duty preference | Review draft C/O and direct transport | C/O, B/L, Invoice |
| Used goods risk | Possible import refusal/re-export | Require brand-new confirmation | Contract, invoice, serial photos |
FAQ
Do refrigerators require an import licence?
Do not conclude by name alone. New standard refrigerators usually focus on customs, duty, QCVN, post-clearance quality inspection, energy label and goods labelling. Used/refurbished or special models require separate review.
Do refrigerators require quality inspection?
They may be included in MOST Group 2 goods under Decision 2711/QD-BKHCN, managed under QCVN 9:2012/BKHCN with post-clearance inspection. Review per actual model.
Is energy labelling required?
Likely, depending on model and schedule. From 01/01/2026, review Circular 52/2025/TT-BCT; procedure should also be checked against Circular 36/2016/TT-BCT.
What is the HS code?
There is no single code for all refrigerators. Common codes include 8418.10.31, 8418.10.32, 8418.21.10, 8418.21.90, 8418.29.00.
Can C/O reduce duty?
Yes, if the C/O or origin document is valid and origin rules are met.
Can used refrigerators be imported?
Do not trade before review. Used refrigeration goods may fall under prohibited used consumer goods unless a special legal basis exists.
RELATED ARTICLES
IMPLEMENTATION SOLUTION FROM TGIMEX
This guide outlines HS code, duty, dossier and specialized policies for refrigerators. In real shipments, companies must still review catalogue, datasheet, model, documents, origin, product condition and import purpose.
Execution signals: agency network in more than 60 countries; membership in WCA, WCA China Global, VLA, HNLA; capacity in sea, air, road/rail freight, customs clearance, C/O, permits, warehousing and domestic delivery.
Pre-ETA review
HS, QCVN, energy label, C/O, tax, goods label and technical files.
Compliance dossier
Invoice, PL, B/L/AWB, C/O, catalogue, test reports and labels.
International logistics
Agent coordination, carrier booking, ETA tracking and pre-alert.
Customs & post-clearance
Declaration, lane handling, shipment records and post-clearance explanation.
For shipments involving specialized inspection, C/O, energy labelling or Vietnamese labelling, companies should not wait until cargo arrival to review documents. A small mismatch among Invoice, Packing List, catalogue, datasheet, C/O or label can trigger additional documents, clearance delay or unplanned storage cost. TGIMEX supports an E2E import plan covering pre-ETA policy review, document control, international freight, customs clearance, domestic delivery and post-clearance recordkeeping.
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