For other imported used machinery and equipment, the core risk is not only the HS code but also misidentifying the equipment age, the scope of Decision 18/2019/QD-TTg, the inspection certificate, remaining capacity/efficiency, consumption data and the correct submission route to the Ministry of Science and Technology. If handled only after ETA, clearance may be delayed and storage costs may increase. This article provides an E2E review map covering HS code, duties, C/O, inspection certificate, approval letter, customs file and post-clearance obligations.

OVERVIEW OF THE PROCEDURE FOR OTHER IMPORTED USED MACHINERY

This group covers used machinery cases that require separate procedural branching, especially where the machinery exceeds ordinary age criteria but is needed by an operating enterprise in Vietnam to maintain production. Used machinery within age criteria, over-age machinery, used technology lines, Group 2 goods and machinery governed by specialized regulations must be handled through different routes.

Scope

Used machinery and equipment under the Machinery policy branch, imported for production, projects, factories or industrial operation in Vietnam.

Pre-ETA checkpoints

Manufacture year, equipment age, working condition, inspection certificate, remaining capacity/efficiency, consumption and C/O file.

No automatic application

Do not apply to prohibited goods, Group 2 goods, specialized machinery under separate regulations or cases excluded from Decision 18.

Illustration for Import procedure for other imported used machinery and equipment — Illustration of the product group and document review before customs clearance.

TERMS AND WHY THE PROCEDURE MATTERS

Legal terminology determines the dossier route. Confusing ordinary used machinery, “other case” machinery and machinery under specialized control may lead to missing approval, inspection or customs evidence.

Term	Operational meaning	Why it matters
Used machinery/equipment	Equipment that has been assembled and operated after leaving the factory.	This is the trigger for used-machinery control and should not be treated as new goods.
Equipment age	The period from the year of manufacture to the import year; the import year is the year the goods arrive at a Vietnamese border gate.	Determines whether the shipment follows the ordinary used-machinery route or the special “other case” route.
Other import case	A case where an operating enterprise in Vietnam needs to import used machinery exceeding the age criterion to maintain production.	May require approval from the Ministry of Science and Technology before customs clearance.
Inspection certificate	A certificate issued by a designated/recognised inspection body assessing condition, standards, manufacture year, capacity/efficiency and technical specifications.	Core evidence to prove eligibility or support the application dossier.
QCVN/TCVN	Vietnamese national technical regulation / national standard.	Used for assessment of safety, energy efficiency, environmental protection and operation conditions.

DETAILED PRODUCT CLASSIFICATION AND IDENTIFICATION

Do not classify used machinery by generic trade names. Review catalogue, datasheet, model, serial number, nameplate, manufacture year, principal function, technical configuration, working condition, integration level and actual import purpose.

Operational warning: Review against the actual catalogue, datasheet, model, function and import purpose. Generic descriptions may lead to wrong HS, wrong Article 8/Article 9 route, wrong specialized policy, wrong C/O or missing inspection evidence.

Product group / situation	Technical signs to review	Example model/function	Evidence	Potential policy trigger	File to check	Application note
Used machinery exceeding ordinary age criterion	Year of manufacture, years of use, nameplate, serial number and operation records.	Used production, machining, packaging or auxiliary machinery.	Catalogue, nameplate, inspection certificate, photos, maintenance file.	May fall under Article 9 of Decision 18/2019/QD-TTg if needed to maintain production.	Application letter, business registration, inspection certificate, capacity/efficiency explanation.	Do not apply if goods are prohibited, Group 2 goods or governed by separate specialized rules.
Used machinery still within normal age criterion	Manufacture year, manufacturing standard and working condition.	Used industrial machinery under Chapters 84/85 for production.	Manufacturer confirmation or inspection certificate, catalogue, datasheet.	May follow ordinary used-machinery import procedures, not necessarily “other case”.	Dossier under Article 8 of Decision 18/2019/QD-TTg.	Early classification prevents submission to the wrong route.
Used technology line	Line diagram, integration level, design capacity, energy/material consumption.	Filling line, packaging line, processing line or integrated production line.	Line layout, process flow, inspection certificate, machinery list.	May be assessed as a used technology line rather than separate machines.	Inspection certificate and technology dossier.	Do not split into individual machines if the shipment is an integrated line.
Used machinery subject to Group 2 or separate specialized control	Specialized QCVN, quality inspection, conformity certification, safety inspection or licence.	Lifting equipment, pressure vessels, printing equipment, electrical/ICT equipment.	Group 2 list, QCVN, technical file, test report or licence.	May be outside Decision 18 and shift to specialized law.	QI/conformity/safety inspection or licence dossier.	Do not conclude that only used-machinery inspection is sufficient.
Used machinery for project/EPE/FDI/factory	Import purpose, customs regime, asset management and installation site.	Factory equipment, project assets or overseas liquidated machinery.	Investment file, contract, packing list, master list and handover records.	May trigger customs-regime and post-clearance asset-control issues.	Commercial file, asset records and purpose explanation.	Check both used-machinery rules and customs-type requirements.

HS CODE – DUTIES – C/O

The HS code is determined by the nature of the goods: principal function, construction, operating principle, material, accessories and integration level. The used condition triggers specialized import evidence but is not itself the HS classification criterion.

Duties should be reviewed across ordinary duty, MFN duty, VAT and special preferential duty under valid C/O. The ranges below are screening references only; final declaration requires the current tariff schedule by 8-digit HS, origin and actual file.

Reference HS code	Suitable machinery group	Classification basis	Application conditions	Ordinary import duty	MFN preferential duty	VAT	C/O / FTA to review	Supporting documents
8422	Used packaging, filling, capping and labelling machines.	Processing/packaging function; distinguish stand-alone equipment from integrated lines.	For independent mechanical packaging equipment; full-line imports require line-level review.	Review the ordinary duty schedule by final 8-digit HS; may be higher than MFN if no preference applies.	Commonly 0%–5%, depending on subheading.	Commonly 10%; review VAT policy on declaration date.	ATIGA, ACFTA/RCEP, AKFTA/VKFTA, AJCEP/VJEPA, EVFTA, CPTPP if origin qualifies.	Catalogue, line layout, manufacture year, inspection certificate, C/O, invoice.
8438	Used food/beverage processing machinery.	Processing, mixing, grinding, drying or food-contact function.	For food/beverage production equipment; review material, hygiene design and manufacturing standards.	Review final HS; do not classify by generic “food processing machine”.	Commonly 0%–5%.	Commonly 10%.	Review FTAs for ASEAN, China, Korea, Japan, EU, etc.	Catalogue, material certificate, hygiene design info, inspection certificate, C/O.
8456 / 8458 / 8460	Used metalworking machines: cutting, turning, grinding, CNC.	Machining principle, processed material, axes, CNC control and accessories.	Separate the machine, controller, tooling and attachments.	Review ordinary duty by final 8-digit HS.	Commonly 0%–5%, may differ by configuration.	Commonly 10%.	Review Form E, D, AK/VK, VJ/AJ, EUR.1, CPTPP, RCEP if PSR is met.	Technical catalogue, nameplate, CNC specs, inspection certificate, C/O.
8419	Used industrial heating, heat-exchange, drying or sterilising equipment.	Thermal function, medium, pressure, temperature, capacity and manufacturing standard.	If pressure/safety components exist, review safety inspection or specialized controls.	Review by final HS and construction.	Commonly 0%–5%.	Commonly 10%.	Review preferential origin under applicable C/O.	Drawing, pressure/temperature data, test certificate, inspection certificate, C/O.
8477	Used rubber/plastics processing machines such as injection moulding or extrusion machines.	Polymer-processing function, pressing/extrusion mechanism, clamping force, capacity and control system.	For stand-alone machines; integrated plastics lines need line-level review.	Review current ordinary duty schedule.	Commonly 0%–5%.	Commonly 10%.	Review FTA by origin, description and HS on C/O.	Catalogue, machine specs, capacity, manufacture year, maintenance record, inspection certificate.
8479	Specialised machinery with individual functions not more specifically described elsewhere.	Principal function, operating principle, completeness and modules.	Use only when no more specific heading applies; customs may request HS explanation.	Review carefully by technical file and tariff schedule.	Commonly 0%–10%.	Commonly 10%.	Review all applicable FTAs; check description and HS on C/O.	Full catalogue, principle diagram, photos, model/serial list, inspection certificate.
8501 / 8537	Electric motors, control cabinets or industrial controllers accompanying used machinery.	Electrical/control/drive function; determine whether independent goods or parts of a machine.	If imported separately, electrical/QI/conformity policies may apply.	Review by final HS, power, voltage and control function.	Commonly 0%–10%.	Commonly 10%.	Review C/O/FTA and specialized policies if QCVN applies.	Datasheet, wiring diagram, nameplate, model list, C/O, inspection certificate.

SPECIAL PREFERENTIAL C/O/FTA REVIEW BY IMPORT LANE

Used machinery may still benefit from preferential duty if the origin rules are met. However, product description, model, HS on C/O, third-party invoicing, direct transport and actual origin should be checked carefully.

Origin lane	FTA / agreement	C/O form or proof	Special preferential rate if grounded	Conditions	Documents to check	Application note
ASEAN	ATIGA	Form D	May reach 0% for many machinery codes if tariff and origin rules are met.	Origin criterion, direct transport and matching description/HS.	C/O, invoice, packing list, B/L, catalogue, inspection certificate.	Used machinery transiting via a third country should be checked carefully.
China	ACFTA or RCEP	Form E or RCEP proof	Check preferential schedule by final HS.	PSR, third-party invoice if any, direct transport.	C/O, third-party invoice if any, B/L, catalogue, packing list.	Description must match machine model and quantity.
Korea	AKFTA / VKFTA / RCEP	Form AK, Form VK or RCEP	Preferential duty if HS is covered.	Valid origin criterion and effective document.	C/O, invoice, packing list, transport document, model list.	Compare AKFTA, VKFTA and RCEP before choosing the form.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Form VJ, Form AJ, CPTPP or RCEP	Review each agreement by final HS.	Origin rules and direct transport.	C/O/proof of origin, catalogue, invoice, B/L.	Used machinery from Japan also requires age and inspection review.
EU	EVFTA	EUR.1 or EVFTA proof	Preferential duty if commitment schedule is met.	EVFTA origin rules and full origin file.	EUR.1/proof of origin, invoice, packing list, transport document.	Check description, HS and transit documents.
Australia / New Zealand	AANZFTA or CPTPP	Form AANZ or CPTPP proof	Review by route and HS.	Origin criterion, direct transport and valid document.	C/O, invoice, B/L, catalogue, inspection certificate.	Exporting country is not automatically origin country.
India / Hong Kong	AIFTA / AHKFTA	Form AI or Form AHK	Review by final HS.	Origin rules and transport file.	C/O, invoice, packing list, B/L, catalogue.	Check origin criterion and issuing authority.

DOSSIER AND SUBMISSION METHOD

The dossier should be divided into commercial documents, technical/inspection documents and documents submitted to the competent authority. For over-age “other cases”, the explanatory file must be prepared before arrival.

File group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial file	Commercial Invoice, Packing List, B/L/AWB, Sales Contract/PO, C/O if claiming preference.	Customs declaration, value, origin and transport checks.	Supplier, procurement, logistics/docs.	Generic description, missing model/serial, quantity mismatch.	Cross-check catalogue, packing list, bill and nameplate photos.
Technical used-machinery file	Catalogue, datasheet, manual, nameplate, model–serial list, colour photos and maintenance file if any.	HS, age, working condition and manufacturing standard.	Supplier, factory engineering team, inspection body.	No manufacture year, missing standard, no nameplate photo.	Request before booking; lock checklist by model.
Inspection file	Inspection certificate from a designated/recognised body; capacity/efficiency and consumption report.	Proving eligibility or supporting application to MOST.	Inspection body, importer, factory engineering team.	Expired certificate, missing conclusion, wrong model.	Check validity and required content under Decision 18.
Other-case application dossier	Application letter, business registration, inspection certificate, explanation of necessity and usage plan.	Submission to MOST for approval.	Enterprise, compliance/legal, factory engineering, inspection body.	Weak explanation, insufficient efficiency/consumption evidence.	Prepare technical memo and production necessity rationale.
Post-clearance file	Declaration, customs-submitted documents, approval if any, inspection certificate and installation/operation file.	Archive, audit and factory handover.	Logistics/docs, accounting, engineering/EHS, compliance.	No photo file, certificate or technical evidence for post-clearance review.	Archive by shipment, model/serial and project.

LEGAL BASIS – SPECIALIZED POLICY MATRIX

Read the legal matrix only after the machinery has been correctly classified: ordinary used machinery, other case, technology line, Group 2 goods, specialized machinery or project machinery.

1. LEGAL BASIS TO REVIEW

Legal group	Document	Issuing authority	Effective date / application time	Role	Article/annex to note	Review note
Law	Law on Foreign Trade Management 2017	National Assembly	Effective from 01/01/2018	Foundation for import management.	Import-control principles and conditional goods.	Review with Decree 69/2018/ND-CP.
Decree	Decree 69/2018/ND-CP	Government	Effective from 15/05/2018	Details implementation of the Law on Foreign Trade Management.	Prohibited, suspended and licensed/conditional goods.	Baseline check for used machinery.
Decision	Decision 18/2019/QD-TTg	Prime Minister	Effective from 15/06/2019	Regulates import of used machinery, equipment and technology lines.	Articles 1, 6, 8, 9, 10, 11.	Core legal instrument; read with amendments.
Amending decision	Decision 28/2022/QD-TTg	Prime Minister	Effective from 01/03/2023	Amends Decision 18/2019/QD-TTg.	Amended criteria, dossier and authority if applicable.	Review current consolidated application.
Quality law/decree	Law on Product and Goods Quality 05/2007/QH12; Decree 132/2008/ND-CP and amendments	National Assembly / Government	Review current validity	Foundation for Group 2 goods and conformity assessment.	Rules for potentially unsafe products and goods.	If the machine is Group 2, specialized QI/conformity rules may apply.
Special circular	Circular 30/2025/TT-BKHCN	Ministry of Science and Technology	Effective from 01/01/2026	Criteria for used lines/equipment/machinery/tools serving semiconductor chip projects and digital technology R&D.	Scope and project-specific criteria.	Not generally applicable to all used machinery.
Tariff schedules	Ordinary, MFN and special preferential tariff schedules	Ministry of Finance / Government	Current schedules	Determine import duty, VAT and C/O preference.	Final HS, origin, C/O form and direct transport.	Do not fix tax by trade name.

2. SPECIALIZED POLICY MATRIX BY SITUATION

Goods situation	Legal basis to check	Possible policy	Authority / portal if identifiable	Trigger condition
Used machinery under Chapters 84/85, directly used for production and exceeding the ordinary age criterion	Decision 18/2019/QD-TTg and Decision 28/2022/QD-TTg	May require approval from the Ministry of Science and Technology as an “other case”.	Ministry of Science and Technology; customs office after approval.	Enterprise is operating in Vietnam; remaining capacity/efficiency is at least 85% and consumption is not more than 15% over design.
Used machinery within ordinary age criterion	Decision 18/2019/QD-TTg	Ordinary used-machinery import dossier.	Customs office; inspection body if needed.	Age criterion met; manufacturer confirmation or valid inspection certificate available.
Integrated used technology line	Decision 18/2019/QD-TTg	Technology-line criteria rather than single-machine criteria.	Customs office; designated/recognised inspection body.	Line layout, process flow, remaining capacity/efficiency, consumption and inspection certificate.
Machinery subject to Group 2 or separate specialized control	Quality law, Decree 132/2008 and specialized QCVN/circulars	Quality inspection, conformity certification, safety inspection or licence may apply.	Relevant specialized authority, certification/inspection body and customs.	Model/function/HS appears in Group 2 list or specialized regulation.
Used machinery for semiconductor/digital technology projects	Circular 30/2025/TT-BKHCN and digital technology law if applicable	Project-specific criteria may apply.	Competent authority under guidance of MOST and customs.	Directly serves semiconductor chip production/packaging/testing or digital technology training/R&D.
Used machinery with batteries, controllers, software, data-transmission or encryption modules	Relevant QCVN/TCVN and ICT/civil-cryptography/information-security rules if triggered	Additional policy may arise outside used-machinery rules.	Relevant specialized authority if triggered.	Modules/accessories change the nature of goods or create additional control triggers.

PROCESSING TIME, FEES AND RISK COSTS

Timing depends on file completeness, inspection body schedule, inter-agency comments and customs channel. Branching should start before ETA.

Step	Recommended timing	Time / fee reference	Risk cost if late	Control point
Policy branching	Before purchase or ETD	Depends on catalogue/nameplate/pre-inspection data.	Wrong branch may lead to wrong authority or missing approval.	Confirm Article 8, Article 9, technology line, Group 2 or specialized law.
Used-machinery inspection	Before shipment or during bonded/storage handling if allowed	Depends on inspection schedule, location, machine condition and body.	Late certificate may delay clearance and create storage costs.	Certificate must be valid and conclude compliance.
MOST application for other case	Preferably before ETD/ETA	Decision 18 sets response stages based on complete dossiers; allow time for ministry/expert consultation.	Late approval causes clearance blockage and DEM/DET.	Dossier must prove production necessity, capacity/efficiency and consumption.
Customs declaration	When commercial and specialized files are ready	Depends on customs channel and file completeness.	Customs may request HS, age, used condition or C/O explanation.	Match invoice, packing list, B/L, catalogue, inspection certificate and approval.
Post-clearance archive	Immediately after delivery and installation	Follow internal and legal retention requirements.	Insufficient evidence for post-clearance or specialized inspection.	Archive by shipment, model, serial, declaration and photos.

END-TO-END OPERATIONAL PROCESS

The process should start before ETA because the bottleneck is proving that the used machinery is importable, technically eligible, on the right procedural route, correctly classified and fully supported by customs evidence.

Step	Stage	Key actions	Expected output
1	Pre-ETA review	Classify the shipment: ordinary used machine, other case, technology line, Group 2 goods or separate specialized control.	Policy-branching memo and supplier document checklist.
2	Lock documents and technical file	Lock invoice, packing list, B/L/AWB, catalogue, nameplate, model/serial, manufacture year and standard.	Consistent file across name, model, quantity, origin and year.
3	Determine inspection/approval need	Assess age, remaining capacity/efficiency, consumption, inspection body and whether MOST approval is needed.	Inspection and/or application plan.
4	Submit dossier if other case applies	Prepare application letter, business registration, inspection certificate, necessity explanation and usage plan.	Dossier submitted to MOST and monitored for comments.
5	Customs declaration and channel handling	Declare HS, value, C/O, used condition, inspection certificate/approval. Green, Yellow and Red channels are handled accordingly.	Customs declaration and file aligned with actual goods.
6	Delivery and post-clearance completion	Deliver to warehouse/factory, check condition, install and archive certificate, photos, operation documents.	Post-clearance file by shipment, model and serial.

FAQ – COMMON QUESTIONS

1. What is “other imported used machinery/equipment”?

It refers to used machinery cases requiring separate policy branching, typically where machinery exceeds the ordinary age criterion but an operating enterprise in Vietnam needs it to maintain production, or where the file contains special factors requiring authority review.

2. Can machinery older than 10 years be imported?

Not on the basis of age alone. Under Decision 18, an over-age case may be considered if the enterprise is operating in Vietnam, needs the machinery to maintain production, the remaining capacity/efficiency is at least 85% and consumption is not more than 15% over design, with the required dossier.

3. Does every used machine require MOST approval?

No. Used machinery within ordinary criteria may be handled through the customs dossier route. MOST approval is typically relevant to the “other case” route or cases exceeding ordinary criteria.

4. What should the inspection certificate contain?

It should show machine name, manufacture year, brand, model, origin, working condition, inspection method, applicable standards, efficiency/capacity, consumption and colour photos where required.

5. What if the machine is Group 2 goods?

The route must be re-checked. Decision 18 excludes Group 2 goods or goods already governed by specialized regulations, so quality inspection, conformity certification, safety inspection or separate licensing may apply.

6. Can C/O reduce duty for used machinery?

Potentially yes, if the final HS code is covered by the preferential schedule and the proof of origin is valid. Used machinery requires careful review of description, HS, third-party invoicing and direct transport.

7. Can goods be brought to storage before the inspection certificate is available?

In certain cases Decision 18 allows storage handling after submitting an inspection-service registration confirmed by a designated inspection body. The certificate must still be submitted within the required period and a non-compliant result creates legal risk.

8. Is EPE/FDI/project machinery treated differently?

It may differ by customs type, asset management, use purpose and internal records, but used-machinery rules, Group 2 controls, C/O and post-clearance obligations still need to be reviewed according to the actual goods.

OUTPUTS AND POST-CLEARANCE OBLIGATIONS

Output group	Control content
Common outputs	MOST approval if applicable, inspection certificate, customs declaration, used-machinery import file, logistics file and shipment archive.
Post-clearance obligations	Keep evidence of age, working condition, inspection certificate, machine photos and operation file; prepare for post-clearance explanation and specialized inspection if triggered.

TGIMEX IMPLEMENTATION SUPPORT

For this category, execution is not limited to filing a customs declaration. The key is to control used-machinery classification, inspection evidence, approval if required, HS/duty/C/O, delivery planning and post-clearance records before ETA.

1. HS & policy branching

Review HS, Chapters 84/85, used condition, Article 8/Article 9, Group 2 goods and specialized controls.

2. Inspection-file control

Review certificate, manufacture year, model/serial, working condition, capacity/efficiency, consumption and colour photos.

3. MOST dossier if needed

Prepare the checklist for production necessity, usage plan, business registration and technical file.

4. C/O & landed cost review

Check C/O form, origin criteria, HS on C/O, MFN/FTA duty, VAT and preference risks.

5. Clearance and delivery coordination

Track ETA, pre-alert, D/O, customs declaration, channel handling and delivery to warehouse/factory.

6. Post-clearance archive

Set up shipment files including declaration, certificate, approval, photos, catalogue and operation documents.

Support flow by stage

Stage	Core tasks	Output for the importer
Before purchase	Review HS, age, machine condition, Article 8/Article 9/Group 2 branch, C/O and inspection requirements.	Policy memo and supplier document checklist.
Before ETA	Lock documents, inspection certificate, MOST dossier if any, C/O and transport plan.	Ready-to-submit file and open-risk list.
On arrival	Coordinate declaration, channel handling, inspection/approval follow-up and delivery plan.	Customs file and safe delivery plan.
After clearance	Complete archive, hand over files to factory/accounting/compliance and review any inspection/conformity obligations.	Post-clearance file by shipment, model and serial.

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