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.
| 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 |
QUICK FACT
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.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
Vietnam Import Procedure for Fruit Wine: HS, Food Safety, Alcohol Stamps and 2026 Taxes
Import procedure guide for herbal alcoholic drinks
Sparkling wine import procedures into Vietnam 2026: licensing, food safety, e-stamps, taxes and origin
Import procedure guide for whisky
Import Procedures for Sake / Soju into Vietnam: HS, Food Safety, E-stamps, SCT and C/O 2026
Brandy / Cognac Import Procedures into Vietnam: HS, Alcohol Licence, Food Safety, Stamps and 2026 Taxes
Import procedure guide for energy drinks
Herbal Drink Import Procedures in Vietnam: HS, Food Safety, Self-Declaration and Labelling 2026
Bottled / Canned Coffee Import Procedure in Vietnam: HS, Food Safety, VAT and Labeling 2026
Beer Import Procedures into Vietnam: HS, Food Safety, SCT, VAT, Origin and Labelling 2026
Baijiu and distilled spirits import procedures into Vietnam 2026: HS, licensing, food safety, stamps and taxes
Guide to Vietnam import procedure for bottled/canned milk tea
Import procedures for carbonated soft drinks into Vietnam: HS, food safety, VAT, excise tax, C/O and labels
Import Procedures for Fruit Juice into Vietnam 2026
Vietnam bottled tea import procedures: HS, food safety, labeling, VAT and sugar tax