Used machinery is not treated as ordinary mechanical cargo. If the importer does not verify the scope of Decision 18/2019/QD-TTg, the shipment may be held for inspection certificates, explanation of equipment age, preservation procedures, additional documents, or unplanned DEM/DET. This guide provides an end-to-end review map for importers, procurement, legal, compliance, operations and documentation teams before shipping used machinery to Viet Nam.

OPENING: KEY RISKS BEFORE ETA

The decisive factors are HS code, production year, country of manufacture, import purpose, used condition, manufacturing standard, inspection certificate and whether the item falls under exclusions. A mismatch between invoice, packing list, catalogue, nameplate or inspection certificate may block clearance.

Before ETA

Lock HS, production year, serial/nameplate, standards and inspection plan before arrival.

During customs clearance

Customs may request manufacturer confirmation, inspection certificate or goods preservation documents.

After clearance

Keep the inspection certificate, catalogue, machine photos, import declaration and technical dossier for post-clearance audit.

TERMS AND WHY THIS PROCEDURE MATTERS

Machinery/equipment

A complete structure of linked parts and components designed to operate for a specific purpose.

Used condition

Machinery/equipment that has been assembled and operated after leaving the factory.

Equipment age

Calculated from the production year to the import year, which is the year the goods arrive at a Vietnamese border gate.

Inspection certificate

A certificate issued by a designated inspection organization confirming whether the item satisfies Decision 18.

Goods preservation

A mechanism allowing goods to be moved to a preservation site in certain cases pending inspection certificate submission.

ETA

Estimated Time of Arrival – the control point for locking documents and preventing storage/demurrage costs.

Operational note: Decision 18 directly affects clearance. Any description such as used, second-hand, refurbished or reconditioned should be treated carefully.

SCOPE AND PRODUCT CLASSIFICATION

This article applies to used machinery, equipment and technological lines classified under Chapter 84 and Chapter 85, imported for production in Viet Nam and subject to Decision 18/2019/QD-TTg. It does not automatically apply to prohibited goods, Group 2 goods, machinery governed by separate specialized regulations, transit cargo, temporary import for re-export, repair/maintenance contracts or other exclusions.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group / situation	Technical indicators to check	Examples	Evidence	Possible policy	Documents to compare	Application note
Used standalone production machine	Production year, serial/nameplate, capacity, operating condition	Packaging, mixing, cutting, processing machine	Catalogue, nameplate photos, invoice, packing list	Decision 18; inspection if no manufacturer confirmation	Manufacturer confirmation or inspection certificate	Avoid generic “used machine”; describe main function and specifications.
Used technological line	Line layout, remaining capacity, energy consumption, modules	Production/packaging/processing line	Technology flow chart, layout, equipment list	Article 5 Decision 18; 85% capacity and 15% consumption criteria	Inspection certificate for the line	Treat as an integrated line if it operates as a connected system.
Machinery subject to Appendix I age limits	Sector, production year, manufacturing standard	Mechanical, wood, paper, printing machinery	Catalogue, HS, sector documents	Specific age limits may differ from 10 years	Appendix I and inspection/manufacturer docs	Do not apply the 10-year rule mechanically to all machines.
Over-age machinery imported to maintain production	Remaining efficiency, consumption, business necessity	Replacement machine in an existing line	Explanation letter, inspection certificate, enterprise dossier	Article 9 Decision 18; MOST approval	Application dossier to MOST	Use only when the importer is producing in Viet Nam and has a justified need.
Machinery with electrical/control units	Power, control cabinet, inverter, software	CNC, automatic packaging machine	Datasheet, electrical diagram, BOM	HS 84/85, electrical safety, labeling	Catalogue, datasheet, accessory nameplate	Accessories may affect HS or specialized policy.
Excluded or separately regulated machinery	Group 2 list, specialized management, purpose	Medical devices, printing equipment, separately regulated items	Specialized regulations	Decision 18 may not apply	Relevant specialized dossier	Separate the case from this article when a dedicated regulation exists.

HS CODE – DUTY – C/O REVIEW

There is no universal HS code for used machinery. HS must be determined by main function, working principle, structure, industry use, accessories and import condition. Chapter 84/85 classification is also important for determining Decision 18 scope.

PROPOSED HS CODE – DUTY – C/O TABLE

Reference HS code	Suitable goods group	Classification basis	Conditions	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Documents to compare
8422	Washing, filling, closing, sealing, labeling and packing machines	Packaging/handling function	Complete machine or main module	Usually 150% of MFN where applicable; verify current tariff	Often 0%–5% depending on 8-digit HS	Usually 10%	ACFTA/RCEP/AKFTA/VKFTA/AJCEP/VJEPA/EVFTA/CPTPP if eligible	Catalogue, nameplate, machine photos, invoice, C/O
8438	Food/beverage industry machinery	Processing or preparation function	Industrial, not household equipment	Verify by 8-digit HS	Often 0%–5% depending on item	Usually 10%	FTA preferential rate if origin proof is valid	Datasheet, production process, final HS
8462 / 8465	Machine tools for metal/wood/hard materials	Cutting, forming, drilling, milling principle	Function clearly identified	Verify current tariff	May be 0%–5% or another rate by HS	Usually 10%	Form E/D/AK/VK/AJ/VJ/EUR.1 or origin proof	Model, serial, production year, technical specs
8479	Machines with individual functions not specified elsewhere	Special function not covered by a more specific heading	Use only when no more specific heading applies	Verify 8-digit description	May be 0%–5% or another rate	Usually 10%	Origin rule CTH/CTSH/RVC	Classification explanation, catalogue, principle
8501 / 8504 / 8537	Motors, transformers, inverters, control panels	Electrical device as main item or accessory	If imported separately, Chapter 85 may apply	Verify current tariff	Wide range depending on capacity and HS	Usually 10%	FTA by origin and C/O description	Electrical datasheet, nameplate, wiring diagram

C/O control: verify form, origin criterion WO/RVC/CTH/CTSH, third-party invoicing, direct transport, goods description, HS, quantity, weight, origin country and issue date.

SPECIAL PREFERENTIAL C/O/FTA TABLE BY IMPORT ROUTE

Origin route	FTA	C/O or origin proof	Possible preferential rate	Conditions	Documents	Note
ASEAN	ATIGA	Form D	May be 0% for many lines	Origin rule and direct transport	C/O, invoice, packing list, B/L	Check used machine description and HS.
China	ACFTA/RCEP	Form E or RCEP proof	By HS schedule	Origin criterion and third-party invoice rules	C/O, invoice, contract, transport docs	Do not confuse export country with origin.
Korea	AKFTA/VKFTA/RCEP	Form AK, VK or RCEP	By HS schedule	Korean origin and proper transport	C/O, catalogue, nameplate if any	Must match production country for Decision 18 documents.
Japan	VJEPA/AJCEP/CPTPP/RCEP	Form VJ, AJ, CPTPP or RCEP	Often preferential for industrial machinery	Origin rule of chosen FTA	C/O, invoice, B/L, transit proof	Japan may also relate to G7 manufacturer confirmation.
EU/UK	EVFTA/UKVFTA	EUR.1 or self-certification if eligible	By tariff schedule	Valid origin proof	Origin proof, invoice, packing list	Review third-party invoicing and model description.
Australia/New Zealand/India/Hong Kong	AANZFTA/CPTPP/AIFTA/AHKFTA	AANZ, CPTPP, AI, AHK	By route and HS	Origin and direct transport	C/O/origin proof, transport docs	Route alone is not origin.

DOSSIER AND SUBMISSION METHOD

The dossier should be separated into commercial documents, technical/inspection records and authority submission records. Names, models, serials, production year, capacity, manufacturing standards, origin and purpose must be consistent across all files.

OPERATIONAL DOSSIER CHECKLIST

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial documents	Invoice, Packing List, B/L/AWB, Contract/PO, C/O if any	Declaration and tax/C/O review	Shipper, buyer, forwarder	Generic description or missing serial/model	Compare with catalogue and photos.
Technical documents	Catalogue, datasheet, manual, photos, nameplate, line diagram	HS and Decision 18 scope	Supplier, technical team	Missing production year or capacity	Request before shipment.
Manufacturer confirmation	Original confirmation of production year and standards where eligible	Alternative evidence in certain cases	Manufacturer/shipper/importer	No consular legalization or Vietnamese translation	Check manufacturing country.
Inspection certificate	Certificate by a designated organization	Clearance or post-preservation submission	Inspection body/importer	No conclusion on Decision 18 criteria	Book inspection and location early.
Goods preservation dossier	Inspection service registration confirmed by designated organization	When no certificate is available at declaration time	Importer, broker, inspection body	Late submission after preservation	Track the 30-day deadline.
MOST approval dossier	Application letter, enterprise registration, inspection certificate and explanation	Over-age machinery under Article 9	Importer/legal/technical teams	Weak explanation of business continuity	Prepare before shipment if age criteria are exceeded.

LEGAL BASIS AND POLICY MATRIX

LEGAL BASIS TO REVIEW

Document group	Document	Issuing authority	Effective date	Role	Key articles/appendices	Review note
Specialized decision	Decision 18/2019/QD-TTg	Prime Minister	Effective 15/06/2019	Core rules for import criteria and dossier	Articles 1,4,5,6,7,8,9,10,11; Appendices I, II	Confirm scope and exclusions.
Foreign trade	Decree 69/2018/ND-CP	Government	Effective 15/05/2018	Foreign trade management and prohibited/restricted goods	Relevant import/export management provisions	Check exclusions and prohibited goods.
Technology transfer	Decree 76/2018/ND-CP	Government	Effective 01/07/2018	Relevant to prohibited/restricted technologies	Technology transfer lists	Important for used technological lines.
Customs	Customs Law and guidance	NA/Government/MOF	Current version to verify	Declaration, inspection and preservation procedures	Customs dossier and post-clearance audit	Does not replace Decision 18.
Tariff	Decree 26/2023/ND-CP and current amendments	Government	At import time	MFN duty by 8-digit HS	Chapters 84 and 85	Do not finalize duty before HS is finalized.
FTA/C/O	Special preferential tariff decrees	Government/MOIT	By FTA period	Preferential duty if origin proof is valid	C/O forms and origin rules	Review by route and origin.
Quality/Group 2	Law on Product and Goods Quality and sectoral lists	NA/ministries	By machinery group	May exclude items from Decision 18 scope	Sectoral Group 2 lists	Use specialized regulations where applicable.

SPECIALIZED POLICY MATRIX

Goods situation	Reference basis	Possible policy	Authority / portal if known	Triggering condition
Used machinery under Chapter 84/85 for production	Decision 18	Allowed if age and standards are satisfied	Customs and designated inspection body	Used and not excluded.
Used technological line	Article 5 Decision 18; Decree 76/2018	Inspection certificate and capacity/consumption criteria	Customs; inspection body	Integrated production line.
G7/Korea machinery with manufacturer confirmation	Article 8 Decision 18	Manufacturer confirmation may be used if valid	Customs	Original, legalized and Vietnamese translated confirmation.
No manufacturer confirmation or non-G7/Korea origin	Article 8 Decision 18	Inspection certificate required	Customs; inspection body	Insufficient manufacturer evidence.
No inspection certificate at declaration time	Article 8 Decision 18	Goods preservation may be requested	Customs	Confirmed inspection service registration.
Over-age machinery for production continuity	Article 9 Decision 18	MOST approval required	Ministry of Science and Technology	Importer is producing in Viet Nam and justifies necessity.
Group 2 or separately regulated machinery	Article 1 Decision 18 and sectoral rules	Specialized policy may apply instead	Sectoral authority	Item appears on Group 2 or special management list.

VIEW / DOWNLOAD ORIGINAL LEGAL TEXT

View Decision 18/2019/QD-TTg View Decree 69/2018/ND-CP View Decree 76/2018/ND-CP

PROCESSING TIME, FEES AND COST RISKS

PROCESSING TIMELINE, FEES AND COST-RISK TABLE

Step	Recommended timing	Official time/fee basis	Cost risk if delayed	Control point
HS and technical dossier lock	At least 7–10 days before ETA where possible	No separate state fee	HS challenge, document query	Catalogue, nameplate, function, production year.
Manufacturer confirmation or inspection booking	Before shipment or immediately after docs are available	Inspection fee depends on provider	DEM/DET, warehouse cost	Confirm inspection body and location.
Goods preservation	At declaration stage if conditions are met	Certificate deadline may be up to 30 days from preservation date	Late submission penalties/costs	Track preservation date and deadline.
MOST approval for over-age machines	Before import if criteria are exceeded	Processing timeline depends on valid dossier and consultation	No approval may block clearance	Prepare explanation and inspection certificate.
Clearance, trucking and archiving	After valid dossier and customs processing	Depends on channel and dossier status	Storage, lifting and site delay	Archive records by machine/line.

PRACTICAL E2E PROCEDURE

Pre-ETA review

Confirm HS, Decision 18 scope, production year, manufacturing country, used/refurbished status, standards and need for inspection.

Document lock

Cross-check invoice, packing list, B/L/AWB, catalogue, datasheet, nameplate photos, model/serial and C/O.

Evidence strategy

Decide whether manufacturer confirmation can be used or an inspection certificate is required.

Specialized application if needed

Prepare Article 9 dossier for over-age machinery or line inspection dossier for technological lines.

Customs declaration

Green/Yellow/Red channels may involve HS, value, age, inspection certificate, C/O and description queries.

Goods preservation or clearance

If eligible, request preservation pending inspection certificate; control the 30-day submission deadline.

Trucking, installation and post-clearance records

Archive declaration, certificate, C/O, photos, catalogue and installation/handover records.

FAQ

1. Which used machinery is subject to Decision 18?

Used machinery/equipment/technological lines under Chapter 84 or 85 imported for production in Viet Nam and not excluded or separately regulated.

2. Is the 10-year age limit mandatory?

Generally yes, but Appendix I provides specific age limits for certain sectors.

3. Can over-10-year machinery be imported?

It may be considered under Article 9 if the importer is producing in Viet Nam and needs it to maintain production, subject to conditions and MOST approval.

4. Is an inspection certificate always required for G7/Korea-origin machinery?

Not always. A valid manufacturer confirmation may be used in certain cases; otherwise inspection is required.

5. What should the inspection certificate show?

Machine information, production year, standards, evaluation criteria and a conclusion on compliance with Decision 18.

6. Can inspection be done after arrival?

Goods preservation may be requested in certain cases, but the inspection certificate must be submitted within the applicable deadline.

7. Does Group 2 machinery follow Decision 18?

Decision 18 excludes Group 2 goods and items subject to specialized sectoral regulations; separate rules must be reviewed.

8. Does C/O reduce duty for used machinery?

Yes if valid and the final HS code has a preferential rate, but C/O does not replace Decision 18 compliance documents.

9. What should be checked before buying used machinery?

Nameplate photos, production year, serial, origin, catalogue, operating video, standards, line layout and inspection/manufacturer document plan.

10. What must be archived after clearance?

Declaration, inspection certificate or manufacturer confirmation, catalogue, photos, C/O, transport documents and installation/handover records.

OUTPUTS AND POST-CLEARANCE OBLIGATIONS

Expected output

Processed declaration and machinery released according to the applicable customs/specialized requirements.

Post-clearance obligations

Archive inspection, technical, C/O and import records by shipment or by machine/line.

Ongoing control

Review tax, customs, accounting and specialized policy obligations before change of use or transfer.

TGIMEX SOLUTION

For used machinery subject to Decision 18, document control should start before ETA. The focus is to verify the scope, lock commercial and technical documents, prepare inspection evidence and coordinate logistics to reduce storage, demurrage, installation delay and post-clearance audit risks.

HS and scope review

Check Chapter 84/85 classification, used condition, exclusions, Group 2 lists and specialized regulations.

Technical dossier control

Review catalogue, datasheet, nameplate photos, production year, serial, manufacturing standards and accessories.

Inspection certificate management

Determine manufacturer confirmation, inspection certificate, preservation procedure and submission deadlines.

C/O and landed cost review

Review C/O form, origin criterion, final HS, MFN duty, special preferential duty and VAT.

Port/warehouse coordination

Plan trucking, preservation/inspection site, lifting, customs inspection and factory installation timeline.

Post-clearance recordkeeping

Archive declaration, certificate, C/O, machine photos, catalogue, transport documents and handover records.

Review used machinery dossier before ETA Check Decision 18 conditions

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