Tiếng Việt
中文 (中国)
IMPORT PROCEDURES FOR AIR CONDITIONERS
Air conditioners are not merely ordinary household appliances for import purposes. They may trigger HS classification, quality inspection, EMC technical regulations, energy labelling, special consumption tax, VAT and certificate of origin review.
If the goods are declared too generally as “air conditioner”, “cooling appliance”, or grouped together with refrigerators, electric fans, washing machines or storage water heaters, the shipment may face HS explanation requests, denial of C/O preferential duty, incorrect SCT treatment, missing energy-label dossiers, delayed clearance or DEM/DET/storage costs.
This article provides an E2E (End-to-End) operational map for pre-ETA review: reference HS codes, import duty, SCT, VAT, C/O, quality inspection, energy labelling, goods labelling, customs dossiers and risk controls.
QUICK SUMMARY
| Review item | Operational conclusion | Application note |
|---|---|---|
| Product | Air conditioners for household or similar use, self-contained or split-system, comprising a motor-driven fan and elements for changing temperature/humidity. | This article applies only to air conditioners. It should not be automatically applied to refrigerators, household washing machines, electric fans, storage water heaters, chillers, AHU/FCU, central HVAC systems, vehicle air conditioners or spare parts. |
| Main HS references | 8415.10.20 or 8415.10.30 depending on cooling capacity; other codes depend on design and technical function. | Catalogue, datasheet, model, cooling capacity in kW/BTU, mounting type, one-way/two-way, self-contained/split-system must be reviewed. |
| Import duty | MFN reference: 30% for 8415.10.20/8415.10.30; other codes may be 20%, 25%, 27% or 15%. Ordinary import duty is generally 150% of MFN when MFN/FTA is not applicable. | Check the tariff schedule and FTA preferential schedule on the declaration date. |
| Special consumption tax | From 01 Jan 2026, air conditioners with capacity over 24,000 BTU up to 90,000 BTU are subject to 10% SCT, except units designed solely for installation on transport vehicles. | Separately imported outdoor or indoor units also require SCT review under the 2025 SCT Law. |
| VAT | The base rate is generally 10%. Any reduced VAT treatment must be checked under the current decree, particularly where SCT may apply. | Do not default to 8% without checking the applicable VAT policy on the declaration date. |
| Specialized policy | Potential post-clearance state quality inspection under QCVN 9:2012/BKHCN and Amendment 1:2018; energy labelling also applies. | Review Decision 2711/QĐ-BKHCN, Circular 52/2025/TT-BCT, Circular 36/2016/TT-BCT, Decision 14/2023/QĐ-TTg and relevant energy-efficiency TCVNs. |
SCOPE OF APPLICATION
Covered goods
- Household or similar air conditioners, generally not using three-phase electricity if falling within Decision 2711/QĐ-BKHCN.
- Wall/window/ceiling/floor-mounted units, self-contained units or split systems.
- Cooling-only, heat-pump, inverter or non-inverter models where the principal nature remains an air conditioner.
- Goods imported for trading, projects, factories, showrooms, warranty or sample use.
Not automatically covered
- Refrigerators, household washing machines, electric fans and storage water heaters, although they are in the same website category group.
- Chillers, AHU, FCU, central VRV/VRF systems and industrial HVAC systems.
- Air-conditioning machines designed for motor vehicles, ships, railcars or aircraft.
- Separately imported outdoor units, indoor units, boards, compressors, coils, refrigerant gas or spare parts.
CLASSIFICATION AND TECHNICAL IDENTIFICATION
Air conditioners should not be classified only by trade name. The importer should review catalogue and datasheet to confirm mounting type, cooling capacity, power supply, phase, self-contained or split-system structure, reversible heat pump function, refrigeration unit, airflow, household/commercial/industrial use and accompanying accessories.
Main function
Cooling or cooling/heating, changing temperature and possibly humidity in an enclosed space.
Technical structure
Usually includes indoor unit, outdoor unit, compressor, fan, heat exchanger, control board, remote controller and installation accessories if imported together.
Locked data
Model, cooling capacity in kW/BTU, power supply, current, refrigerant, inverter/non-inverter, mounting type and cooling/heating function.
TECHNICAL IDENTIFICATION CRITERIA
| Criterion | Documents to compare | Risk if misdescribed | Suggested description on documents/declaration |
|---|---|---|---|
| Mounting type | Catalogue, product photos, user manual | Incorrect HS subheading under 8415.10 or another 8415 subheading | Wall-mounted/split-system air conditioner, model…, capacity… |
| Cooling capacity | Datasheet, rating label, test report | Wrong HS code, import duty, SCT threshold and energy policy | State kW or BTU/h as shown in official catalogue. |
| Cooling/heating function | Manual, catalogue, heat-pump specifications | May require review of reversible heat-pump subheadings | Two-way/reversible heat pump air conditioner if technically correct. |
| Power supply and phase | Rating label, datasheet, wiring diagram | Incorrect QCVN/specialized policy scope | State voltage/current and single-phase/three-phase where necessary. |
| Complete set or parts | Packing list, packing photos, model list | Wrong HS; separate outdoor/indoor units may still require SCT review | Separate complete unit, outdoor unit, indoor unit or part. |
| Application | Catalogue, contract, use purpose | Incorrect energy-label and quality-inspection treatment | State household/similar use or commercial/industrial use based on evidence. |
HS CODE – DUTY – C/O
The reference heading is 84.15 – air conditioning machines. However, wall-mounted split units, ceiling/floor units, portable units, reversible heat pumps, vehicle air conditioners and separately imported parts may fall under different subheadings. HS cannot be finalized by the phrase “air conditioner” alone.
REFERENCE HS AND TAX TABLE
| Reference HS code | Application condition | Import duty, SCT and VAT reference | C/O/FTA and supporting dossiers |
|---|---|---|---|
| 8415.10.20 | Window/wall/ceiling/floor type, self-contained or split-system, cooling capacity not exceeding 21.10 kW. |
|
Review Form E, D, AK/VK, AJ/VJ, AANZ, CPTPP, EVFTA, UKVFTA and RCEP depending on origin. Dossiers: catalogue, model list, rating label and C/O draft. |
| 8415.10.30 | Same mounting/self-contained/split-system group; cooling capacity over 21.10 kW but not exceeding 26.38 kW. |
|
Cooling capacity and use purpose must be evidenced; wrong threshold may affect tax and SCT treatment. |
| 8415.10.90 | Other goods under subheading 8415.10. |
|
Do not use this code for ordinary split units when catalogue clearly fits 8415.10.20/30. |
| 8415.81.97 / 8415.81.98 / 8415.81.99 | Machines incorporating a refrigerating unit and a reversible heat-pump valve; not all two-way units should be assigned here without evidence. |
|
Datasheet must show heat pump/reversing valve; C/O must match description and HS. |
| 8415.82.91 / 8415.82.99 | Other machines incorporating a refrigerating unit, where not classifiable under 8415.10 or 8415.81. |
|
Explain why the product is not an ordinary wall/split-system unit. |
| 8415.90.xx | Parts of air conditioners such as outdoor units, indoor units, heat exchangers or other parts imported separately. |
|
Do not classify a complete unit as parts. Compare packing list, model list, catalogue and packing photos. |
C/O CHECKLIST FOR PREFERENTIAL DUTY
| Origin route | Common C/O form | Key checks | Operational risk |
|---|---|---|---|
| ASEAN | Form D / ATIGA | Origin criterion, direct transport, goods description and HS. | Preferential duty may be denied if criterion or description is wrong. |
| China | Form E / ACFTA or RCEP | Third-party invoice, origin criterion, stamp/signature, description of outdoor/indoor units if separated. | C/O is often questioned when invoice, packing list and model list do not match. |
| Korea / Japan | AK, VK, AJ, VJ, RCEP | Rule of origin under HS 84.15 and the applicable FTA. | Do not assume 0%; check the tariff reduction schedule. |
| EU / UK / CPTPP | EVFTA, UKVFTA, CPTPP | Origin certification mechanism, HS, goods description and transport evidence. | Wrong form or origin declaration may remove the preference. |
APPLICABLE SPECIALIZED POLICIES
| Goods situation | Potential policy | Dossiers to check | Authority/portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Household air conditioner under HS 8415.10.20/30 | Post-clearance quality inspection; QCVN 9:2012/BKHCN and Amendment 1:2018 | Catalogue, test report, conformity certificate/declaration, model list | Standards/metrology/quality authority under current mechanism | Pre-ETA | Wrong model or missing report may create post-clearance debt. |
| Trading/distribution imports | Goods labelling, Vietnamese sub-label, energy labelling if applicable | Original label, sub-label, importer information, technical data | Market surveillance/MOIT/MOST depending on subject | Before domestic circulation | Customs clearance does not equal permission to sell. |
| Energy-label goods | Circular 52/2025/TT-BCT, Circular 36/2016/TT-BCT, Decision 14/2023/QĐ-TTg, TCVN 7830:2021 for non-ducted units | Energy-efficiency test result, energy-label declaration dossier, label sample | MOIT/energy-label system under applicable mechanism | Before circulation, preferably pre-ETA | Missing energy dossier may delay sales. |
| Wi-Fi/Bluetooth/app-enabled models | Possible ICT/radio policy if there is an independent wireless module | Wireless datasheet, frequency, output power, module ID, app manual | Relevant specialized authority depending on actual function | Before HS/policy finalization | Do not conclude no permit without module review. |
| Separate outdoor/indoor units | Parts classification; SCT, QCVN and labelling review | Packing list, model list, component documents, system catalogue | Customs and specialized authority if applicable | Before booking | SCT may still be questioned for separated outdoor/indoor units. |
| Used/refurbished goods | Used goods, environment, safety and quality policies; dossier-specific review required | Year of manufacture, condition report, serial list, photos, seller declaration | Customs and specialized authority | Before signing contract | Do not import without used-goods policy review. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Name/number | Issuing authority | Effective timing | Role | Key article/appendix | Review note |
|---|---|---|---|---|---|---|
| Law | Customs Law 2014 | National Assembly | Currently applicable; amendments should be checked | Customs dossier and inspection basis | Article 24 on customs dossiers | Base for core customs documents. |
| Customs regulations | Decree 08/2015, Decree 59/2018, Circular 38/2015, Circular 39/2018 | Government/MOF | Check validity on declaration date | Customs procedure, declaration and inspection rules | Dossier and post-clearance provisions | Do not cite specific clauses without reviewing originals. |
| Tariff | Decree 26/2023/NĐ-CP | Government | Effective 15 Jul 2023 | MFN import tariff schedule | Appendix II, heading 84.15 | Recheck the schedule on declaration date. |
| Ordinary duty | Decision 15/2023/QĐ-TTg | Prime Minister | Effective 15 Jul 2023 | Ordinary import duty basis | Ordinary duty schedule | Usually used where MFN/FTA does not apply. |
| SCT | Special Consumption Tax Law 2025 No. 66/2025/QH15 | National Assembly | Effective 01 Jan 2026 | Determines SCT treatment for air conditioners | Article 2 and tax-rate schedule | Review >24,000 to 90,000 BTU, separated outdoor/indoor units and transport-vehicle exemption. |
| SCT implementing regulations | Decree 360/2025/NĐ-CP; Circular 158/2025/TT-BTC | Government / MOF | Effective 01 Jan 2026 | Detailed implementation and dossier guidance for the 2025 SCT Law | Taxable/non-taxable objects, taxable price, supporting dossiers and recordkeeping | Review when the model falls within the SCT range, when outdoor/indoor units are imported separately, or when a non-taxable treatment must be evidenced. |
| VAT | Decree 174/2025/NĐ-CP | Government | Effective 01 Jul 2025 | VAT reduction policy under Resolution 204/2025/QH15 | Exclusion appendices and applicable goods | Do not default to 8%, especially where SCT applies. |
| Quality | Decision 2711/QĐ-BKHCN | Ministry of Science and Technology | Effective from signing date 30 Dec 2022 | Group-2 goods under MOST | Item 6.7; HS 8415.10.20, 8415.10.30, 8415.81.97, 8415.82.91 | Indicates post-clearance state quality inspection for relevant products. |
| QCVN/TCVN | QCVN 9:2012/BKHCN, Amendment 1:2018; TCVN 7830:2021 | MOST/standardization authority | Check current versions | EMC and energy efficiency | Scope and testing conditions | TCVN 7830 applies to non-ducted air conditioners within its scope. |
| Energy labelling | Circular 52/2025/TT-BCT; Circular 36/2016/TT-BCT; Decision 14/2023/QĐ-TTg | MOIT/Prime Minister | Circular 52 effective 01 Jan 2026; Decision 14 effective 15 Jul 2023 | Energy labelling, declaration procedure and low-efficiency elimination | Household air conditioners and energy dossier | Review both label and minimum energy performance. |
| Goods labelling | Decree 43/2017/NĐ-CP, Decree 111/2021/NĐ-CP | Government | Check validity before circulation | Original label and Vietnamese sub-label | Mandatory label contents | Prepare Vietnamese label before domestic circulation. |
VIEW / DOWNLOAD ORIGINAL DOCUMENTS
Enterprises may search documents by number on official legal document portals, the Government Portal or the issuing authority’s website.
CUSTOMS CLEARANCE DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if available.
- C/O if preferential duty is claimed.
- Catalogue, datasheet, model list, original label photos.
- Cooling capacity in kW/BTU, power supply, phase and mounting type.
Specialized dossiers if applicable
- Quality inspection/conformity certification/declaration dossiers.
- Test reports under applicable QCVN/TCVN.
- Energy-labelling dossier and energy-efficiency test result.
- Goods labelling and Vietnamese sub-label dossier.
- Technical wireless documents if Wi-Fi/Bluetooth/app features exist.
- SCT explanation dossier based on BTU capacity and design.
OPERATIONAL DOSSIER CHECKLIST
| Dossier group | Required document | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Declaration, customs value, payment | Importer, seller, purchasing | Generic goods name, missing model, quantity mismatch | Match model, set/unit, capacity and unit of measure. |
| Transport | B/L or AWB, arrival notice, pre-alert | Delivery order, manifest, clearance | Forwarder, carrier/airline | Wrong consignee, package/weight mismatch | Check pre-alert before arrival. |
| Technical | Catalogue, datasheet, manual, rating label | HS, QCVN, SCT, energy label | Supplier, importer, technical team | No BTU/kW or phase information | Request official datasheets for each model. |
| Quality | Test report, conformity certificate/declaration | Quality inspection/post-clearance | Importer, test/certification body | Report not matching model or standard | Match model, standard, lab and validity. |
| Energy | Energy-efficiency result, label declaration dossier, label sample | Domestic circulation | Importer, manufacturer, test lab | Dossier not ready before sales | Review Circular 52, Circular 36, Decision 14 and TCVN before ETA. |
| Origin | C/O, B/L, invoice, production documents if needed | FTA preferential duty | Seller, exporter, importer | Wrong form, criterion, description or HS | Check C/O draft before issuance. |
CLEARANCE DECISION POINTS
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | Is it 8415.10.20, 8415.10.30 or another code? | Catalogue, datasheet, kW/BTU capacity | Wrong duty, QCVN and SCT | Finalize HS by model before ETA. |
| BTU threshold | Does the model fall under SCT from 2026? | Rating label, catalogue, test report | Incorrect tax liability and cost estimate | Lock BTU/kW before estimating tax obligations. |
| Complete unit or part | Complete machine or separate outdoor/indoor unit? | Packing list, packing photos, model set | Wrong HS and possible SCT treatment | Separate line items if imported separately. |
| Quality inspection | Does QCVN 9/post-clearance quality inspection apply? | Decision 2711, test report, certificate | Post-clearance dossier debt or sale restriction | Prepare specialized dossier before arrival. |
| Energy label | Is the energy labelling dossier ready? | Test result, label declaration, label sample | Cannot circulate goods properly | Review Circular 52/36/Decision 14 before import. |
| C/O | Is C/O form, criterion, description and HS correct? | C/O, invoice, B/L, packing list | Loss of preferential duty | Check draft C/O and direct transport. |
| Wireless functions | Does the model have a wireless module or app control? | Module datasheet, app manual, rating label | Unexpected specialized policy | Review the module before conclusion. |
PRACTICAL E2E PROCEDURE
Pre-ETA review
Finalize HS, BTU/kW capacity, import duty, SCT, VAT, C/O, QCVN 9, energy label, goods label, customs regime and goods condition.
Lock documents and technical files
Compare invoice, packing list, B/L/AWB, catalogue, datasheet, model list, serial list, rating labels, power supply and cooling capacity.
Prepare specialized dossiers
Prepare quality inspection, test reports, conformity dossiers, energy-efficiency results and energy-label dossiers if applicable.
Submit customs declaration
Green lane: conditional clearance; Yellow lane: document check; Red lane: document and physical inspection.
Handle customs queries
Be ready to explain HS, value, C/O, capacity, SCT, QCVN, energy label, complete/part shipment and import purpose.
Clearance and post-clearance
Deliver goods to warehouse, complete conformity/energy-label dossiers, apply Vietnamese sub-labels and archive shipment records.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| BTU/kW not locked | Wrong HS, SCT and energy policy | Request official datasheet and rating-label photos by model | Catalogue, rating label, test report |
| Grouping air conditioners with other appliances | Wrong specialized policy and internal category | Run dossier only for air conditioners | Invoice, packing list, model list |
| Missing test/conformity dossier | Post-clearance debt or sale restriction | Review Decision 2711 and QCVN 9 before arrival | Test report, conformity dossier |
| Energy-label dossier not ready | Delayed sales or dossier supplement request | Review Circular 52, Circular 36, Decision 14 and TCVN 7830 | Energy test result, label sample |
| Incorrect C/O | Loss of FTA duty preference | Check C/O draft, origin rule and direct transport | C/O, B/L, invoice |
| Separate outdoor/indoor units without SCT review | Tax query or post-clearance exposure | Separate line items and review SCT Law 2025 | Packing list, model set, tax law |
| Wi-Fi/Bluetooth not reviewed | Unexpected specialized policy | Request wireless datasheet and app manual | Module datasheet, product label |
FAQ
Which HS code applies?
Common references are 8415.10.20 or 8415.10.30 for window/wall/ceiling/floor mounted self-contained or split-system units, depending on capacity. Other designs require separate review.
What is the import duty?
For 8415.10.20/8415.10.30, reference MFN is 30% and ordinary duty is 45%. FTA C/O may reduce duty if valid.
Is SCT applicable?
From 01 Jan 2026, air conditioners over 24,000 BTU up to 90,000 BTU are subject to 10% SCT, except units designed only for transport vehicles.
Is quality inspection required?
Potentially yes. Decision 2711/QĐ-BKHCN lists relevant air conditioners under QCVN 9:2012/BKHCN and Amendment 1:2018 with post-clearance quality inspection.
Is energy labelling required?
Yes for relevant household air conditioners. Review Circular 52/2025/TT-BCT, Circular 36/2016/TT-BCT, Decision 14/2023/QĐ-TTg and energy-efficiency TCVNs.
Are commercial AC systems treated the same?
No. Commercial/industrial HVAC, VRV/VRF, chillers and AHU/FCU systems need separate HS and policy review.
Can C/O reduce duty?
Possibly. The C/O must match form, origin criteria, description, HS and direct transport rules under the applicable FTA.
Is Vietnamese sub-labelling required?
It is required for goods circulated in Vietnam. The sub-label must match the original label and import dossiers.
RELATED ARTICLES
IMPLEMENTATION SUPPORT FROM TGIMEX
This article has mapped out HS, import duty, SCT, VAT, C/O, dossiers and specialized policies. In practice, every shipment still requires review against catalogue, datasheet, model, BTU/kW capacity, documents, origin and import purpose.
TGIMEX has an agent network in more than 60 countries, is a member of WCA, WCA China Global, VLA and HNLA, and can coordinate ocean, air, road/rail transport, customs clearance, C/O, permits, warehousing and domestic delivery.
Pre-ETA review
HS, duty, SCT, VAT, C/O, QCVN, energy label, goods label and model/datasheet review.
Compliance dossier control
Invoice, Packing List, B/L/AWB, C/O, catalogue, test report, labels and technical files.
E2E execution
International freight, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.
For shipments with quality inspection, C/O, SCT or labelling risk, enterprises should not wait until cargo arrival to start dossier review. Small mismatches may trigger document supplements, clearance delays and unplanned storage costs.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
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