For electric household appliances, the key risk is misidentifying whether the model is subject to energy labeling, missing test reports, applying the wrong HS code, mismatching C/O or failing to prepare labels before market circulation. This article provides an E2E review map for HS code, duties, C/O, energy-labeling file, customs clearance and post-clearance obligations. The guidance focuses on policy conditions, required dossiers, filing timing, and the risks that commonly lead to document supplements or customs delays. Before execution, the company should confirm the goods description, HS classification, model or technical composition, identify the competent authority, and align specialist filings with the customs document set.

OVERVIEW OF THE IMPORT PROCEDURE

This guidance applies to energy-consuming household appliances imported for sale or market circulation in Vietnam, including air conditioners, refrigerators/freezers, washing machines, rice cookers, fans, televisions and storage water heaters.

Policy scope

Review by model, function, testing standard, import purpose and the regulated list.

Pre-ETA blockers

HS, C/O, catalogue, datasheet, test report, label sample and shipping documents.

No automatic conclusion

Do not apply one conclusion to industrial equipment, samples, warranty goods, used/refurbished goods or wireless appliances.

Note: Review by catalogue, datasheet, model, function and actual import purpose.

Illustration for Import procedure for household appliances subject to energy labeling — Illustration of the product group and document review before customs clearance.

TERMS AND WHY THE PROCEDURE MATTERS

Thuật ngữ	How to understand in the article	Why is it important?
Energy labeling	Show energy consumption/performance information on the label according to regulations.	Is a control point before a device in the category is put on the market.
Comparison label	The label shows the energy efficiency level for comparison between models.	Commonly encountered with air conditioners, refrigerators, washing machines, electric fans, televisions, and rice cookers.
Confirmation label	The label confirms that the product has achieved a high level of performance according to the applicable program.	Do not use it yourself if there are not enough test reports and published records.
Test results	Test report is issued by the testing organization for a specific model.	Is a central component when registering for energy labeling.
ETA	Estimated Time of Arrival – estimated time of arrival.	Milestone to lock HS, C/O, test report, label samples and documents before goods arrive.

DETAILED PRODUCT CLASSIFICATION AND IDENTIFICATION

Product/situation group	Technical signs need to be checked	Ví dụ	Tài liệu chứng minh	Policies may arise	Records need to be compared	Notes apply
Household air conditioning	Cooling capacity, one-way/two-way type, inverter, refrigerant gas, voltage, indoor/outdoor model.	Wall-mounted air conditioner, cassette, split AC.	Catalogue, datasheet, nameplate, test report.	Energy labeling; HS/tax; product labels; Refrigerant policies may arise.	Invoice, PL, B/L/AWB, C/O, catalogue, test report, mẫu nhãn.	Do not apply generally to chillers, VRF/VRV or industrial refrigeration systems.
Household refrigerator/freezer	Capacity, compression type, number of doors, storage temperature, refrigerator/freezer compartment.	Refrigerator, freezer, refrigerator-freezer.	Catalogue, capacity sheet, nameplate, test report.	Energy labeling; product labels; HS/tax; C/O.	Model list, serial list, C/O, test report.	Commercial refrigerators/cold storage must be inspected separately.
Máy giặt gia dụng	Washing capacity, front/top load, drying, motor, voltage.	Washing machine, washer-dryer.	Datasheet, catalog, label image, test report.	Energy labeling; secondary label; HS/tax.	Invoice, PL, C/O, test report, mẫu nhãn.	Industrial washing machines do not default to the same group.
Rice cooker/electric fan/TV/water heater	Capacity, capacity, operating principle, connection module, adapter if any.	Rice cooker, fan, TV, water heater.	Catalogue, user manual, nameplate, test report.	Energy labeling; secondary label; HS/tax; ICT if Wi-Fi/Bluetooth is available.	Technical specifications, model, C/O, test report.	If there is a radio module, review the ICT policy.
Samples, warranty, projects, EPE/FDI	Purpose of import, quantity, place of use, whether to market or not.	Sample, replacement, project appliance package.	PO/contract, purpose letter, model list.	Customs types may vary; Still checking labeling obligations if circulating in Vietnam.	Commercial documents, import purpose, test report if applicable.	Do not automatically waive the procedure without reviewing the actual documents.

HS CODE – DUTIES – C/O

PROPOSED HS CODE – DUTIES – C/O TABLE

Mã HS tham khảo	Appropriate product description/grouping	Classification basis	Applicable conditions	Normal import tax	Thuế MFN	VAT	C/O/FTA needs to be reviewed	Reference records
8415.10	Window/wall mounted/split air conditioner.	Air conditioning function, with fan and temperature/humidity changer.	Separating residential air conditioners from chillers, VRF/VRV projects.	Usually follow the principles 150% MFN if there are no incentives; determined according to the current tax schedule.	Compare tariffs according to HS 8 numbers and configuration.	Thường gặp 10%.	ATIGA, ACFTA/RCEP, AKFTA/VKFTA, VJEPA/AJCEP, EVFTA, UKVFTA, CPTPP, AANZFTA.	Catalogue, model indoor/outdoor, cooling capacity, refrigerant, C/O, test report.
8418.10 / 8418.21 / 8418.29 / 8418.30	Refrigerator, freezer, refrigerator combined with freezer.	Refrigeration function, capacity, compression type, refrigerator/freezer structure.	Commercial refrigerators, cold storage, and industrial refrigeration equipment must be inspected separately.	Follow 150% MFN if there are no incentives; lock according to the last student.	Compare current tariff schedule and C/O.	Thường gặp 10%.	Check incentives based on actual origin.	Catalog, capacity, compression technology, original label, test report, C/O.
8450.11 / 8450.12 / 8450.19	Máy giặt gia dụng.	Capacity, top/front loading, washing/drying function and household purpose.	Industrial washing machines/large-scale laundries must be inspected separately.	Follow 150% MFN if there are no incentives.	Compare HS 8 numbers; not based on trade name.	Thường gặp 10%.	Review PSR and C/O form according to FTA.	Capacity sheet, catalogue, model list, test report, C/O.
8516.60 / 8516.79	Rice cookers and some household electrical and thermal appliances.	Electric heating function, capacity/capacity, controller.	Induction cookers, ovens, and microwaves may belong to another group.	Follow 150% MFN if there are no incentives.	MFN levels vary by subgroup; compare tax schedules.	Thường gặp 10%.	Form D/E/AK/VK/AJ/VJ/EUR.1/CPTPP/RCEP nếu phù hợp.	Catalog, capacity, capacity, nameplate, test report, C/O.
8414.51	Quạt điện gia dụng.	Airflow function, electric motor, installation type, household purpose.	Separate industrial fans/ventilation fans.	Follow 150% MFN if there are no incentives.	Compare the 8-digit code and origin.	Thường gặp 10%.	Check FTA according to origin and description of goods on C/O.	Catalog, capacity, blade diameter, test report, C/O.
8528.72	Tivi màu LED/LCD/OLED.	Display/recording function, size, screen technology, connection module.	If you have Wi-Fi/Bluetooth/smart function, you need to check ICT/radio.	Follow 150% MFN if there are no incentives.	Compare the tariff according to the final code.	Thường gặp 10%.	Check C/O and match HS/description.	Catalogue, screen size, model, wireless spec, test report, C/O.
8516.10	Water heaters have tanks or electric water heaters.	Electric water heating function, capacity, capacity.	Central/project equipment needs to be inspected separately.	Follow 150% MFN if there are no incentives.	Đối chiếu HS cuối cùng.	Thường gặp 10%.	Check C/O according to actual origin.	Catalog, capacity, capacity, test report, original label, C/O.

SPECIAL PREFERENTIAL C/O/FTA TABLE TO REVIEW BY IMPORT LANE

Route/origin	FTA/hiệp định	Form C/O or document of origin	Special preferential tax rates if there are grounds	Applicable conditions	Records need to be compared	Notes apply
ASEAN	ATIGA	Form D	May be lower than MFN, many codes may return 0% nếu đáp ứng biểu ưu đãi.	Goods of ASEAN origin, direct shipping, valid C/O.	C/O, invoice, PL, B/L, HS, goods description.	Check the origin criteria and model description.
Trung Quốc	ACFTA / RCEP	Form E hoặc chứng từ RCEP	Review the ACFTA/RCEP schedule for final students.	Meet PSR, direct shipping, correct third party invoice if any.	C/O, third party invoice, shipping B/L, catalog.	Form E is often scrutinized for product description, HS code, and origin criteria.
Hàn Quốc	AKFTA / VKFTA / RCEP	Form AK / VK hoặc RCEP	Line comparison is more beneficial for each student.	Choose the agreement that matches your HS and origin profile.	C/O, table of origin criteria, invoice, B/L.	Not defaulting to VKFTA is always better.
Nhật Bản	VJEPA / AJCEP / CPTPP / RCEP	Form VJ / AJ or appropriate documents	Check each incentive schedule.	Meets origin and shipping criteria.	C/O/document of origin, invoice, B/L, catalog.	The model on the voucher must match the catalog.
EU / UK	EVFTA / UKVFTA	EUR.1 or appropriate documents of origin	Review EVFTA/UKVFTA schedule according to final HS.	Meets origin conditions and valid documents.	EUR.1/document of origin, invoice, B/L, HS.	Do not mistakenly use EVFTA documents for the UK route.
Úc – New Zealand / Ấn Độ / Hong Kong	AANZFTA / CPTPP / RCEP / AIFTA / AHKFTA	Form AANZ, AI or appropriate documents	Check if the goods actually originate from this route.	Meets PSR, direct shipping, valid origin documents.	C/O, invoice, B/L, catalogue.	Compare multiple agreements if they are on the same route.

DOSSIER AND SUBMISSION METHOD

Profile group	Documents required	Which step to use?	Who usually prepares	Common errors	How to check ETA in advance
Thương mại	Commercial Invoice, Packing List, Sales Contract/PO, B/L hoặc AWB.	Open the declaration, check the value, quantity, and type.	Importer, shipper, forwarder, docs.	Generic product name, missing model, wrong quantity/unit.	Compare each line with the original catalog, model list, and label.
Origin	C/O or documents of origin if applying for tax incentives.	Declare special offers and process C/O checks.	Shipper, nhà sản xuất, importer.	Wrong form, wrong criteria, wrong HS, description does not match.	Check form, WO/RVC/CTH/CTSH, date of issue, stamp/signature, direct shipping.
Kỹ thuật	Catalog, datasheet, user manual, nameplate, model/serial list, label image.	Classify students, determine labeling categories, and check labels.	Supplier, technical team, importer.	Lack of capacity, capacity, performance, voltage.	Ask supplier to send official PDF before shipment.
Energy labeling	Energy labeling declaration, test results for model, expected label sample, foreign testing laboratory documents if any.	Register before bringing the device to market.	Compliance, importer, tổ chức thử nghiệm.	Test report is incorrect model, missing label sample.	Check the model, product name, testing standards and information on the label.
Goods labeling	Original label, Vietnamese sub-label, importer information, origin, model, parameters.	Market circulation, post-inspection.	Importer, compliance, warehouse.	The secondary label lacks required content or has incorrect specifications.	Compare secondary labels with invoices, catalogs, test reports, energy label samples.

LEGAL BASIS – SPECIALIZED POLICY MATRIX

LEGAL BASIS TABLE TO REVIEW

Text group	Document name/number	Issuing authority	Effectiveness/time of application	Role in procedure	Articles/clauses/appendixes that need attention	Review notes
Luật	Law on Economical and Efficient Use of Energy 50/2010/QH12	National Assembly	It is necessary to compare the validity at the time of application.	Background legal framework on economical and efficient use of energy.	Regulations on management of energy-using vehicles and equipment.	Used as a background, not a substitute for specialized guidance documents.
Nghị định	Nghị định 21/2011/NĐ-CP	Government	Need to compare effect/modification.	Detailed regulations implementing the Law on Economical and Efficient Use of Energy.	Group regulations on labeling, performance and corporate responsibility.	Review the latest consolidated Circular.
Quyết định	Quyết định 04/2017/QĐ-TTg	Prime Minister	Magnetic effect 25/04/2017.	Regulating the list of equipment that must have energy labels, minimum performance levels and roadmaps.	List of household appliances and application roadmap.	Background text to determine if the model belongs to the category.
Circular/VBHN	Circular 36/2016/TT-BCT và VBHN 49/VBHN-BCT năm 2025	Ministry of Industry and Trade	TT36 effective from 10/02/2017; VBHN 49 xác thực 24/10/2025.	Regulating the order and procedures for registration and implementation of energy labeling.	Registration documents, corporate responsibilities, label samples.	Priority should be given to reviewing the latest consolidated version when submitting the application.
TTHC	Procedure 2.001734 – Register for energy labeling	Ministry of Industry and Trade/Department of Innovation, Green Transformation and Industrial Promotion	The DVC portal of the Ministry of Industry and Trade publicizes the entire process.	Where/how to submit registration documents.	Proclamation paper, test report, expected label sample, foreign testing laboratory documents if any.	Processing agency/portal subject to change; check before submitting.
QCVN/TCVN	Energy efficiency testing standards for each product group/model	Standards/specialized management agency	Depends on product group.	Basis for preparing test reports and determining performance.	Standards for air conditioners, refrigerators, washing machines, fans, TVs, rice cookers, water heaters…	Do not make up TCVN code if there is no test report/model.
Biểu thuế	Current import tariff schedule and special preferential schedule under FTA	Government/Ministry of Finance	Theo thời điểm mở tờ khai.	Determine regular tax, MFN, VAT, special incentives.	8-digit HS code and C/O conditions.	Chốt sau khi khóa HS cuối cùng.

SPECIALIZED POLICY MATRIX BY GOODS SITUATION

Commodity situation	Bases/documents need to be compared	Policies may apply	Processing authority/gateway	Điều kiện kích hoạt
The model belongs to the energy labeling category	Decision 04/2017/QD-TTg; Circular 36/2016/TT-BCT; VBHN 49/VBHN-BCT.	Register for energy labeling before bringing products to market; Prepare test reports and label samples.	Service portal of the Ministry of Industry and Trade, procedure 2.001734.	Equipment on the list/route and imported for business/circulation in Vietnam.
Has Wi-Fi/Bluetooth/app control	ICT/radio regulations if there is a broadcast module.	ICT compliance/KTCL standards may arise depending on the model.	ICT specialized agency/portal if within scope.	Has a radio transceiver module or Wi-Fi/Bluetooth/4G/5G standard.
Includes battery, adapter, charger	Product safety regulations, transportation of dangerous goods, and product labeling if applicable.	Check MSDS/UN38.3 when transporting; secondary label; electrical safety if any.	Depending on policy and shipping route.	There is a removable/included battery or an included adapter/charger.
Hàng cũ/refurbished	Regulations on used machinery/equipment and product policies.	May be restricted or require separate records.	Customs and specialized agencies if applicable.	100% new item, with signs of refurbishment/repair/return.
Sample/warranty/project/EPE	Customs laws, types of import, labeling regulations if put on the market.	Customs types may vary; Secondary label/energy label obligations depend on the purpose.	Customs, Ministry of Industry and Trade if still required to register.	Do not sell, use internally, replace under warranty or import for projects/factories.

PROCESSING TIME, FEES AND RISK COSTS

Bước	Time to do it	Thời gian/lệ phí tham khảo	Chi phí rủi ro nếu chậm	Điểm kiểm soát
Review the labeling list	Pre-order or pre-ETD.	Phụ thuộc độ đủ catalogue/datasheet.	Wrong policy, additional documents after goods arrive.	Model, performance, testing standards.
Lấy test report	Before ETA, especially with new models.	Depends on the testing organization and applicable standards.	Slow delivery of goods to market, increased inventory.	The model on the test report must match the imported goods.
Submit registration application	Before bringing the device to market.	DVC portal publicizes process-level procedures; Fees/charges need to be checked on the portal.	Insufficient basis for self-labeling, risk of market testing.	Publication papers, test reports, label samples, foreign testing laboratory documents, if any.
Mở tờ khai hải quan	When there is a bill of lading and import documents.	According to customs flow and completeness of documents.	storage, DEM/DET, kéo dài thời gian lấy hàng.	HS code, value, C/O, label, catalog, import purpose.
Labeling/post clearance completion	Before circulating/selling to the market.	According to warehouse plans and internal procedures.	Requested to stop circulation and add labels/records.	Energy labels, secondary labels, records kept by batch.

END-TO-END OPERATIONAL PROCESS

Review before ETA

Finalize product groups, HS codes, energy labeling list, C/O, secondary labels, test reports and the possibility of generating ICT/electrical safety.

Lock documents & technical records

Invoice key, Packing List, B/L/AWB, catalog, datasheet, model list, serial list, original label image and capacity/performance parameters.

Identify specialized procedures

Branching: only energy labeling, both labeling and ICT/radio, goods with battery/adapter, used/refurbished goods or project goods.

Submit application if applicable

Prepare energy labeling declaration, test results, expected label samples and foreign testing laboratory documents if used.

Mở tờ khai & xử lý luồng

Green Stream processes systematically; Golden Stream checks documents; Red Channel checks documents and actual goods, especially model/label/C/O.

Pick up goods & complete after customs clearance

Pull goods to the warehouse, affix the correct model/energy label, keep batch records and prepare post-inspection documents.

PRE-ETA CONTROL MILESTONES

Control milestone	Recommended timing	Items to lock	Risk if handled after ETA
Energy-labeling list screening	Before PO confirmation or before ETD	Determine whether the model falls under the applicable list/roadmap; review the testing standard and supplier file.	Wrong policy path, missing test report and dossier supplements after arrival.
HS – duties – C/O lock	Before final shipping documents are issued	Review 8-digit HS code, MFN/FTA duty, C/O form, origin criteria and product description.	Loss of FTA preference, HS explanation request or tax/value adjustment.
Test report and label sample lock	Before ETA for commercial market circulation	Check model consistency on the test report, applicable standard, energy-label sample and Vietnamese supplementary label.	Delayed market circulation, storage cost or relabeling after clearance.
Ancillary-risk branching	Before customs declaration	Review Wi-Fi/Bluetooth, lithium batteries, adapters, used/refurbished condition, samples/warranty/project purpose.	Additional requests on ICT, dangerous goods transport, product condition or import purpose.

FAQ – COMMON BUSINESS QUESTIONS

1. Are imported household appliances required to have energy labels by default?

No default for all items. Only arises when the model/function belongs to the list and application roadmap.

2. Does labeling registration have to be completed before opening the declaration?

Procedures associated with bringing goods to market; However, documents should be prepared before the ETA to avoid traffic delays.

3. Can foreign test reports be used?

Can be considered if the conditions are met and there are documents proving the testing laboratory; Foreign documents require translation/notarization.

4. Smart TVs with Wi-Fi only need an energy label, right?

We should not conclude like that. Wi-Fi/Bluetooth may generate separate ICT/radio policies.

5. Does C/O help reduce import tax on household appliances?

It is possible, if the final product is on the offer list and the C/O is valid in form, criteria, description, and direct shipping.

6. Do sample or warranty goods have to be labeled?

Depends on import purpose, quantity and whether it is marketed or not.

7. If the model on the invoice is different from the test report, how to handle it?

Need to clarify mapping model, suffix, series and get confirmation from the manufacturer before submitting/opening declaration.

8. What documents need to be kept after customs clearance?

Save declarations, invoices, PLs, B/L/AWB, C/O, catalogs, datasheets, test reports, declaration papers, label samples and goods photos.

FINAL OUTPUTS AND POST-CLEARANCE OBLIGATIONS

Typical outputs

Submitted energy-labeling declaration, model test report, energy label sample, customs declaration, C/O if any and shipment-level records.

Post-clearance obligations

Apply correct energy and Vietnamese labels by model, retain test reports and prepare market-inspection files.

TGIMEX SOLUTION

For household appliances subject to energy labelling, the critical task is not limited to filing the customs declaration. The importer must control HS code, C/O, test report, energy label, supplementary Vietnamese label and market-release planning at the same time. If the preparation is delayed, the shipment may incur storage charges, label corrections, additional testing documents or a slower sales launch after clearance.

A practical approach is to lock the file before ETA along three parallel tracks: product classification and HS code, technical file – testing – energy-labelling documents, and customs clearance – delivery – post-clearance record keeping. When these three tracks are reviewed together, the importer can significantly reduce the risk of queries about model, power rating, testing standards or origin documents.

1. HS review & product-scope check

Review model, function, rated capacity, power input, testing standard and scope of application so that the shipment is not placed under the wrong energy-labelling route.

2. Technical-file control

Review the catalogue, datasheet, nameplate, user manual, test report, proposed label and the consistency between commercial, technical and labelling documents.

3. Energy-labelling dossier preparation

Prepare a checklist for the declaration file, test results, proposed energy label, foreign laboratory documents and any explanation required for model variants.

4. C/O review & landed-cost control

Check the C/O form, origin criteria, HS code on the C/O, MFN/FTA duty and VAT so the importer can estimate the landed cost more accurately.

5. Customs-clearance and delivery coordination

Track ETA, pre-alert, delivery order, customs filing, customs channels and inland delivery so the commercial plan is not disrupted.

6. Post-clearance file retention

Set up a file by shipment and by model for post-clearance review, market inspection and future repeat imports.

SUPPORT FLOW BY PHASE

Support phase	Key workstream	Output delivered to the importer
Before purchasing / before ETD	Review the energy-labelling scope, identify the model, request the supplier’s catalogue, datasheet, test report, label images and C/O data.	A supplier-data checklist and early identification of policy triggers.
Before ETA	Lock the HS code, duties, C/O, original/supplementary labels, test report and the energy-labelling file.	A cross-checked file that reduces the risk of document amendments or delayed market release after arrival.
At customs declaration / clearance	Coordinate filing, channel handling, model/function explanations, transport documents and the cargo-pickup plan.	A clear workflow between Docs, Ops, Customs, Warehouse and the importer.
After clearance / before sale on the market	Check the energy label, supplementary label, keep the file by shipment and prepare records for post-clearance or market inspection.	A complete record set for sales release, market surveillance and traceability.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE