Import procedure guide for toasters

A toaster is a household electro-thermic appliance. Import risks usually arise when the commercial invoice only states “oven”, “bread maker” or “sandwich maker”, causing wrong HS Code, missing quality inspection/conformity documents, wrong Vietnamese labeling, or C/O discrepancy.

This article provides an E2E checklist for HS code, duty, VAT, C/O, specialized policy, customs documents and pre-ETA risk control.

QUICK FACT

Item	Reference information	Control point
Product	Household electric toaster for sliced bread, normally with slots, heating elements, lever, crumb tray and browning control.	Do not apply automatically to air fryers, sandwich makers, toaster ovens or commercial conveyor toasters.
Main HS	8516.72.00 – Toasters.	Verify catalogue, datasheet, product image and intended use.
Reference tax	MFN 25%; ordinary duty 37.5%; VAT 10% or possible 8% if eligible.	FTA preferential rates require valid C/O and correct origin criteria.
Specialized policy	Review Group 2 goods under Decision 2711/QD-BKHCN; if covered as household electro-thermic/oven-type appliance, prepare quality inspection and conformity dossier under QCVN 4:2009/BKHCN and/or QCVN 9:2012/BKHCN.	No exemption conclusion without checking model and technical file.

SCOPE OF APPLICATION

Legal note: This guide applies only to toasters, not to the whole group of electric kettles, hot pots, slow cookers, sandwich makers and air fryers. Review catalogue, datasheet, model and actual import purpose.

Covered cases

Slot-type electric bread toaster.
New 100% goods for trading, sample or internal use.
Retail set with power cord and crumb tray.

Separate review required

Toaster oven or electric oven: review 8516.60.
Sandwich maker, air fryer or slow cooker: do not classify as 8516.72.00.
Used/refurbished goods: review Decision 18/2019/QD-TTg.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Identification must be based on main function, heating mechanism, construction, voltage, wattage, model, accessories and condition. Generic descriptions may lead to wrong HS code, wrong technical regulation and labeling issues.

Criteria	Documents to check	Risk if wrong	Suggested declaration
Product name/function	Catalogue, manual, images	Confused with oven/sandwich maker/air fryer	Electric bread toaster, brand, model, wattage, new 100%
Heating mechanism	Datasheet, nameplate	Insufficient basis for heading 8516	Household electro-thermic appliance
Model & rating	Nameplate, model list	Mismatch in quality inspection/customs check	Use consistent model and rating.

HS CODE – DUTY – C/O

The main reference HS code is 8516.72.00. The final HS must be confirmed by product documentation. Toaster ovens or multifunction cooking appliances may fall under other subheadings of 8516.

Household toaster

HS 8516.72.00

MFN25% reference.

Ordinary37.5%, calculated as 150% of MFN if no separate ordinary rate applies.

VAT10%; possible 8% until 31/12/2026 if eligible.

C/OSpecial preferential duty requires valid C/O under the relevant FTA.

Toaster oven / multifunction appliance

Review 8516.60.xx

Do not use 8516.72.00 automatically; verify main function and tariff line.

Parts

Review 8516.90.xx

Spare heating elements, knobs, trays or parts imported separately may require separate HS classification.

SPECIALIZED POLICY MATRIX

Scenario	Possible policy	Documents	Authority/portal	Timing	Risk note
New household toaster	Review Group 2; QCVN 4:2009 and/or 9:2012 if applicable	Catalogue, test report, conformity file, label	NSW/quality authority	Before ETA	No exemption without technical review.
Used/refurbished	Decision 18/2019/QD-TTg	Year of manufacture, inspection certificate	Customs/inspection body	Before purchase	May be rejected without sufficient dossier.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Authority	Effective point	Role	Key appendix/article	Review note
Tariff	Decree 26/2023/ND-CP	Government	15/07/2023	MFN tariff	Chapter 85, heading 8516	Check at declaration time.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	15/07/2023	Ordinary duty	150% rule	When MFN/FTA is not applicable.
VAT	VAT Law 48/2024/QH15, Resolution 204/2025/QH15, Decree 174/2025/ND-CP	National Assembly/Government	01/07/2025–31/12/2026	VAT rate	Exclusion appendices	Confirm eligibility.
Quality	Decision 2711/QD-BKHCN, QCVN 4:2009/BKHCN, QCVN 9:2012/BKHCN	Ministry of Science and Technology	Review current effect	Group 2 goods / conformity	Applicable appendix	Check model and scope.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Decree 26/2023 Decision 2711

Enterprises should also cross-check official legal databases and issuing authorities before application.

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice, Packing List, B/L or AWB.
Contract/PO, C/O if claiming FTA duty.
Catalogue, datasheet, product and label images.

Specialized documents if applicable

Quality inspection registration.
Conformity certificate/declaration.
Test report, Vietnamese label, technical file.

OPERATIONAL DOCUMENT CHECKLIST

Group	Document	Use	Owner	Common error	Pre-ETA check
Commercial	Invoice/Packing List	Customs declaration	Importer/Supplier	Name states oven not toaster	Match model and description
Technical	Catalogue/nameplate	HS and quality review	Supplier	Missing wattage/model	Request original file
C/O	FTA C/O	Preferential duty	Exporter	Wrong HS/description	Review draft C/O

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence	Recommendation
HS	Is it a slot-type toaster?	Catalogue/photos	HS dispute	Prepare technical explanation
Quality policy	Is it covered by Group 2?	Decision 2711, test report	Delayed clearance	Review before ETA
Labeling	Is model/wattage/origin clear?	Label images	Supplement request	Confirm label before shipment

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS 8516.72.00, duty, C/O, label and QCVN.

Step 2: Lock documents

Match Invoice, Packing List, B/L/AWB, catalogue and model list.

Step 3: Specialized filing

Prepare quality/conformity filing if required.

Step 4: Customs declaration

Prepare for green/yellow/red channel questions.

Step 5: Clearance & post-clearance

Delivery, labeling, conformity follow-up and record retention.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Preventive action	Document
Generic name “oven”	Wrong HS	Request exact catalogue	Catalogue/manual
Missing conformity file	Delayed clearance	Review QCVN	Test report
C/O mismatch	No preferential duty	Check draft C/O	C/O
Model mismatch	Supplement request	Lock model list	Nameplate
Used goods not declared	Additional policy	Confirm new 100%	Invoice/photo

FAQ

1. What HS code?

Reference HS is 8516.72.00 for a true slot-type toaster.

2. Is a permit required?

Do not conclude without reviewing Group 2, QCVN and the actual model.

3. Is Vietnamese labeling required?

Yes, imported goods for circulation generally need Vietnamese labeling.

4. VAT?

Normally 10%; possible 8% if eligible.

5. Does C/O reduce duty?

Only if valid and consistent with HS, description and origin criteria.

6. Is toaster oven the same?

No. It requires separate HS and policy review.

TGIMEX EXECUTION SOLUTION

This guide provides the compliance map for toasters. For live shipments, enterprises still need model-based review of catalogue, datasheet, C/O and labels.

Pre-ETA review

HS, duty, C/O, QCVN and label check.

Compliance control

Cross-check commercial, transport and technical documents.

Logistics & customs

Coordinate agents, carriers, declaration and delivery.

Post-clearance

Record retention and labeling/conformity follow-up.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B – FOOD & BEVERAGE

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE