Importing Smart TVs is not only about selecting one HS code. Without reviewing DVB-T2/iDTV, Wi‑Fi/Bluetooth, energy labeling, C/O and model consistency, a shipment may face channel upgrade, ICT conformity requests, FTA duty denial or DEM/DET exposure. This guide provides an E2E map for pre-ETA review. For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

QUICK FACT

Item	Quick review	Operational note
Product	Smart TV / television receiver with LCD, LED or other flat-panel display	Applies to TV receivers. If the product is only a monitor without TV tuner, review headings 8528.52 / 8528.59.
Reference HS	8528.72.92 – LCD/LED/other flat-panel type; 8528.72.99 – other colour type	Confirm against catalogue, tuner, DVB-T2, screen technology, model and actual functions.
MFN duty	35% for 8528.72.92 and 8528.72.99	Reference ordinary duty: 52.5% if the 150% MFN principle applies and no separate ordinary rate is listed.
VAT	Standard 10%; possible 8% from 01/07/2025 to 31/12/2026 only if not excluded	Because Smart TV may include ICT/telecom/multimedia functions, do not assume 8% without reviewing VAT exclusion appendices.
ICT policy	DVB-T2/iDTV Smart TVs under 8528.72.92 / 8528.72.99 should be reviewed under Circular 29/2025/TT-BKHCN	Quality inspection, certification/declaration of conformity and ICT conformity mark may arise.
Energy label / MEPS	Television sets are subject to energy labeling; TCVN 9536:2021 applies from 01/04/2025 under Decision 14/2023/QD-TTg	Energy efficiency test report and energy label declaration should be prepared before market circulation.
Used/refurbished	Not covered by the same conclusion as new goods	Used or refurbished Smart TVs must be reviewed against import prohibition/conditional rules.

Illustration for Import Procedure Guide for Smart TV / Television Receivers — Illustration of the product group and document review before customs clearance.

Legal note: This article applies only to Smart TV / television receivers. HS code, duties, quality inspection, ICT conformity, energy labeling and product labeling must be reviewed against catalogue, datasheet, model, platform/chassis, DVB-T2/iDTV, Wi‑Fi/Bluetooth and the actual import purpose.

SCOPE OF APPLICATION

This article applies to Smart TV products, including colour television receivers with LCD, LED, OLED, QLED or other flat-panel display, with TV reception capability and possibly smart OS, Wi‑Fi/Bluetooth, DVB-T2/iDTV, HDMI/USB/LAN and voice control.

It does not automatically apply to Android TV boxes, IPTV boxes or set-top boxes.
It does not automatically apply to advertising displays or monitors without a TV tuner.
Brand-new, sample, warranty, project, EPE/FDI and used/refurbished goods may be handled differently.
Review actual catalogue, datasheet, model and import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

The key classification issue is whether the product is a television receiver or merely a display monitor. Generic descriptions such as “TV”, “monitor”, “display” or “LED screen” can lead to incorrect HS, ICT policy and energy labeling obligations.

Technical checkpoint	Documents to review	Risk if misdescribed	Suggested goods description
TV tuner / receiver function	Catalogue, datasheet, user manual, DVB-T2/iDTV information	Confusion between TV receiver and monitor; wrong HS and ICT policy	“Smart LED/LCD TV with DVB-T2 receiver, model…, screen size…, brand new”
Display technology	Catalogue, label photos, panel specification	Wrong subheading between LCD/LED/OLED/flat-panel types	State LCD/LED/OLED/QLED where supported by technical documents
Integrated DVB-T2/iDTV	Datasheet, tuner specification, chipset, platform/chassis	Missing ICT conformity basis and post-clearance obligations	Specify integrated DVB-T2 receiver / iDTV where applicable
Wi‑Fi/Bluetooth/remote	Wireless module specification, RF reports	Additional radio conformity may apply depending on frequency/power	Disclose Wi‑Fi/Bluetooth in technical file
Adapter/power supply	Rating label, user manual, product photos	Incorrect safety/ICT scope; missing adapter test report	State voltage, power and adapter type when requested
Goods condition	Contract, invoice, packing list, photos, new-goods declaration	Used/refurbished goods may trigger different policy	State “brand new, unused” only if true

HS CODE – DUTIES – C/O

The main reference HS for LED/LCD Smart TVs with television reception is 8528.72.92. If the product is not LCD/LED/flat-panel type, 8528.72.99 may be reviewed. If the product has no television reception function, review monitor headings instead.

Reference HS	Applicable description	MFN	Reference ordinary duty	VAT	Documents to review
8528.72.92	Colour TV receiver, LCD/LED/other flat-panel type, not battery-operated, non-CRT	35%	52.5% if 150% MFN principle applies	Standard 10%; possible 8% if eligible from 01/07/2025–31/12/2026	Catalogue, display type, tuner, DVB-T2/iDTV, model list, C/O
8528.72.99	Other colour TV receiver	35%	52.5%	Same as above	Catalogue and display technology
8528.72.10	Battery-operated colour TV receiver	35%	52.5%	Same as above	Battery and use purpose data
8528.73.00	Monochrome TV receiver	25%	37.5%	Same as above	Catalogue and display technology
To be reviewed: 8528.52 / 8528.59	If the product is a monitor without TV reception	By exact code	By exact code	By exact code	Datasheet proving no TV tuner/DVB-T2

FTA duty control by C/O

Origin route	Common C/O	How to control FTA duty	Key risk
China	Form E or RCEP	Check ACFTA/RCEP schedules for 8528.72.92 / 8528.72.99, year of import, origin criterion and direct transport	Wrong goods description, wrong HS, third-party invoice issue
ASEAN	Form D	Check ATIGA rate and origin rule	Transit or origin evidence mismatch
Korea / Japan	AK, VK, VJ, AJ, RCEP	Compare applicable FTA schedules and choose the legally valid rate	Wrong form or inconsistent model
EU / UK / CPTPP	EUR.1, origin statement or CPTPP origin document	Review each FTA requirements	Invalid origin statement or unsupported criterion

Principle: special preferential duty applies only when the goods are covered by the applicable FTA schedule, origin proof is valid, and the description/HS matches the declaration, invoice, packing list and catalogue.

SPECIALIZED MANAGEMENT POLICY

Goods scenario	Potential policy	Documents	Agency/portal	Timing	Risk note
DVB-T2/iDTV Smart TV	ICT quality inspection, certification/declaration under Circular 29/2025/TT-BKHCN; QCVN 63:2020/BTTTT, 118:2018/BTTTT, 132:2022/BTTTT if in scope	Catalogue, chassis/platform, tuner, firmware, report, model list	National Single Window / relevant ICT quality system	Prepare before ETA	Missing chassis/platform information delays conformity file
Wi‑Fi/Bluetooth Smart TV	Additional radio review may apply depending on module, frequency and EIRP	RF specification, test report, 2.4/5/6 GHz data	ICT/telecom authority according to applicable rules	Before shipment	Do not conclude only from “has Wi‑Fi”; review HS, description and RF parameters
Energy labeling	Television sets are in the energy labeling list	Energy test report, label declaration, model list	Ministry of Industry and Trade system/guidance	Before market circulation	No test report may delay sales
Brand-new commercial import	Customs, duties, labels, ICT conformity, energy labeling	Commercial docs, technical docs, C/O, labels	Customs + specialized agencies	Before ETA and declaration	Model mismatch affects C/O and specialized files
Samples/warranty/project goods	May be handled differently but not automatically exempt	Purpose, quantity, warranty contract, undertaking	Customs/specialized agencies	Before shipment	“Sample” declaration must match actual use
Used/refurbished goods	May fall under import prohibition/conditional management	Year, condition, photos, technical documents	Customs/trade management	Before contract	Do not ship without policy conclusion

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuer	Effective/application time	Role	Key point	Review note
Law	Customs Law 2014	National Assembly	In force	Customs procedures and inspection	Customs dossier and risk channel	Review by customs regime
Law	Law on Export and Import Duties 2016	National Assembly	In force	MFN, ordinary and special preferential duties	Preferential duty conditions	Review with C/O
Circular	Circular 31/2022/TT-BTC	Ministry of Finance	From 01/12/2022	Vietnam import-export nomenclature	Chapter 85, heading 8528	Basis for HS description
Decree	Decree 26/2023/ND-CP and amendments	Government	From 15/07/2023 and amendments	MFN tariff schedule	8528.72.92 / 8528.72.99	Check effective tariff on declaration date
Decision	Decision 15/2023/QD-TTg	Prime Minister	From 15/07/2023	Ordinary import duty principle	150% of MFN if no separate ordinary rate	For non-MFN/non-FTA cases
VAT	Resolution 204/2025/QH15 and Decree 174/2025/ND-CP	National Assembly / Government	From 01/07/2025 to 31/12/2026	Basis for reviewing VAT reduction from 10% to 8% if eligible	Exclusion appendices	Smart TV has electronic/ICT characteristics; do not assume 8% without review.
ICT Circular	Circular 29/2025/TT-BKHCN	MOST	From 31/12/2025	ICT/telecom Group 2 list	iDTV/DVB-T2 under 8528.72.92 / 8528.72.99	Replaces Circular 02/2024/TT-BTTTT
Energy label	Circular 52/2025/TT-BCT	MOIT	From 01/01/2026	Energy labeling list	Household group includes television sets	Review energy labeling file
Energy labeling	Circular 36/2016/TT-BCT	Ministry of Industry and Trade	Currently applicable; check amendments if any	Procedures and dossier for energy labeling registration	Energy label file and test report	Use together with Circular 52/2025/TT-BCT and Decision 14/2023/QD-TTg.
MEPS	Decision 14/2023/QD-TTg	Prime Minister	From 15/07/2023; TV uses TCVN 9536:2021 from 01/04/2025	Prohibits import/sale of low-efficiency equipment	Appendix I – television sets	Energy efficiency test required
Goods labeling	Decree 43/2017/ND-CP, Decree 111/2021/ND-CP	Government	In force	Original label/Vietnamese sub-label	Model, origin, specifications, responsible party	Review before circulation
Trade management	Decree 69/2018/ND-CP	Government	In force	Used/prohibited goods control	Appendices on prohibited/conditional goods	Important for used/refurbished TVs

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Companies should also verify the documents on official legal databases or issuing authority websites before application, especially when the shipment date falls within an amendment or transition period.

Decision 2711/QD-BKHCN Circular 29/2025/TT-BKHCN Circular 52/2025/TT-BCT Decision 14/2023/QD-TTg

CUSTOMS CLEARANCE DOSSIER

Commercial documents

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

Specialized files if applicable

Import quality inspection registration.
ICT QCVN test reports.
Certificate/declaration of conformity.
ICT conformity mark where applicable.
Energy efficiency test report.
Energy label declaration and Vietnamese sub-label.

DOSSIER CHECKLIST BY FUNCTION

Dossier group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Sales Contract/PO	Declaration, value, quantity, model	Importer/Procurement/Supplier	Generic “TV”, missing model, wrong quantity	Match model, size, brand and origin against catalogue
Transport	B/L or AWB, arrival notice, booking, pre-alert	D/O, manifest, clearance	Forwarder/Carrier/Sales logistics	Wrong consignee, weight mismatch	Compare with commercial docs before ETA
Technical	Catalogue, datasheet, user manual, label photos, model list	HS, ICT policy, energy label	Supplier/Technical/Compliance	DVB-T2/tuner/platform missing	Request full spec and actual label photos
ICT conformity	Test report, CoC/DoC, quality inspection registration if in scope	Quality inspection and conformity	Compliance/lab	Report not matching platform/chassis	Review chassis/platform under Circular 29/2025
Energy	Energy efficiency report, declaration file, label sample	Market circulation	Compliance/Importer	Report not based on TCVN 9536:2021	Check lab, standard and model scope
Origin	C/O Form E/D/AK/VK/AJ/VJ/RCEP/EUR.1 or valid origin proof	FTA duty	Supplier/Exporter/Importer	Wrong HS/model/third-party invoice	Check C/O draft before issuance

CLEARANCE DECISION POINTS

Decision point	Question	Evidence	Consequence	Recommended handling
HS basis	Is it a TV receiver or only a monitor?	Catalogue, tuner spec, manual	Wrong duty and policy	Classify by principal function and technical documents
DVB-T2/iDTV	Does the model integrate terrestrial digital TV receiver?	Datasheet, tuner, chipset	Missing ICT conformity	Review Circular 29/2025 and applicable QCVNs
Wi‑Fi/Bluetooth	Frequency, power and standards?	RF spec/test report	Additional conformity may be required	Obtain module specs before shipment
Energy file	Is report/declaration available?	TCVN 9536:2021 report	Market delay	Prepare in parallel before ETA
C/O validity	Does C/O match HS, model, description?	C/O draft, invoice, B/L	FTA duty denied	Review draft before original issuance
New or used	Is it refurbished/used/demo?	Photos, contract, declaration	Possible import prohibition/conditions	Confirm brand-new status in contract

PRACTICAL E2E WORKFLOW

1. Pre-ETA review

Confirm HS, duty, C/O, ICT policy, energy labeling, sub-label and goods condition.

2. Lock documents

Match invoice, PL, B/L/AWB, catalogue, model/serial list, origin, screen size and DVB-T2/Wi‑Fi data.

3. Specialized registration

Prepare ICT quality/conformity and energy files if the model is in scope.

4. Customs declaration

Green channel may clear conditionally; Yellow checks documents; Red checks documents and goods.

5. Clearance & delivery

Control D/O, inland delivery, DEM/DET and storage.

6. Post-clearance completion

Apply labels/marks, archive shipment file and prepare for post-clearance audit.

PRE-ETA RISK CHECKLIST

1. TV vs monitor mismatch

Consequence: wrong HS and policy. Control: obtain tuner/DVB-T2 evidence.

2. Missing ICT file

Consequence: conformity supplement request. Control: review Circular 29/2025.

3. Missing energy test

Consequence: market delay. Control: prepare TCVN 9536:2021 report.

4. C/O inconsistency

Consequence: FTA duty denial. Control: check C/O draft.

5. Label mismatch

Consequence: sub-label/customs discrepancy. Control: get actual label photos.

6. Refurbished goods

Consequence: import prohibition/condition risk. Control: confirm brand-new status.

FAQ

1. Does Smart TV require an import license?

Do not conclude generally. DVB-T2/iDTV, Wi‑Fi/Bluetooth or radio functions must be reviewed against the actual technical file and current ICT list.

2. Is quality inspection required?

It may be required if the product is within Circular 29/2025/TT-BKHCN, especially iDTV/DVB-T2 under 8528.72.92 / 8528.72.99.

3. Is energy labeling required?

Television sets are in the energy labeling group. From 01/04/2025, review TCVN 9536:2021.

4. Which HS is commonly used?

8528.72.92 is the main reference for LED/LCD Smart TVs, subject to actual technical review.

5. Is VAT 10% or 8%?

Standard VAT is 10%. 8% may be considered from 01/07/2025–31/12/2026 only if not excluded.

6. Can C/O reduce duty?

Yes, if the C/O is valid and the HS is covered by the relevant FTA schedule.

7. Are samples treated like commercial goods?

Not automatically. Quantity, purpose and specialized policy must be reviewed.

8. What if invoice says “monitor” but catalogue says Smart TV?

Correct the documents before declaration. This discrepancy may affect HS, C/O and quality inspection.

TGIMEX IMPLEMENTATION SUPPORT

This article outlines the roadmap for HS, duties, C/O, ICT policy, energy labeling and customs dossier. In real shipments, companies still need to review catalogue, datasheet, model, platform/chassis, origin and import purpose.

Operational credibility

Agent network in over 60 countries.
Member of WCA, WCA China Global, VLA, HNLA.
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Support scope

Pre-ETA HS, C/O, duty, ICT and energy review.
Compliance file control: invoice, PL, B/L/AWB, reports, labels.
Customs declaration, channel handling and inland delivery.

For shipments involving ICT conformity, C/O or labeling, companies should not wait until arrival to review documents. A small discrepancy between Invoice, Packing List, catalogue, datasheet, C/O or label may delay clearance and create unplanned port/storage costs.

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