Being outside the scope of Decision 18/2019/QD-TTg does not mean the shipment is risk-free. If the importer cannot prove why Decision 18 does not apply, or overlooks another specialized policy, the shipment may still be questioned on HS classification, technical function, used condition, import purpose, EPE/liquidation dossiers, specialized permits, labeling and tax obligations. This article provides an E2E review map before ETA: scope classification, HS – duties – C/O, dossier set, legal basis, timeline, process and post-clearance obligations.

Operational reference material for importers, procurement, legal, compliance, operation and logistics documentation teams.

TERMS & WHY THIS PROCEDURE MATTERS

Used machinery and equipment refers to machinery/equipment that has been assembled and operated after manufacture. For shipments outside Decision 18, the operational focus is not “avoiding Decision 18”, but proving the correct non-application basis while checking whether another specialized policy applies.

Decision 18/2019/QD-TTg

Regulates criteria, dossiers, import procedures and inspection activities for used machinery, equipment and technological lines within its scope.

Outside Decision 18

A shipment may fall outside Decision 18 because HS is not under Chapters 84/85, it is not imported for production in Viet Nam, or it falls under an exclusion in Article 1.

Group-2 goods

Products likely to cause safety risks and subject to quality/conformity management by a line ministry; they may be governed by a specialized regime instead of Decision 18.

Refurbished

Reconditioned or repaired goods; must be distinguished from ordinary used goods, repair shipments, warranty goods, temporary import–re-export goods or EPE liquidation assets.

EPE

Export processing enterprise; disposal of liquidated assets into the domestic market or transfers between regulated entities may require a dedicated customs dossier.

ETA

Estimated Time of Arrival. For used equipment, pre-ETA review helps control storage, inspection delays and late dossier supplementation.

Control principle: if the actual goods are used machinery/equipment under Chapters 84/85, imported for production in Viet Nam and not within an exclusion, the importer must re-check possible application of Decision 18.

DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

This article applies to used machinery, equipment, tools and technical assets for which the importer has a defensible basis to conclude that Decision 18/2019/QD-TTg does not apply. It must not be applied automatically to all used machines, technological lines or industrial equipment.

Each shipment must be reviewed against the catalogue, datasheet, model, serial number, year of manufacture, main function, used condition, import purpose, proposed HS code, contract and actual transaction flow. If data is insufficient, the dossier should clearly state that further review is required.

DETAILED PRODUCT CLASSIFICATION TABLE

Product/situation	Technical signs to check	Example model/function	Evidence	Possible policy	Dossier to cross-check	Application note
Tools/equipment outside Chapters 84/85	Proposed HS outside 84/85; not a complete machine	Jigs, fixtures, tools, work benches, measuring equipment outside machinery scope	Catalogue, photos, technical description	Customs, labeling, possible specialized policy by HS	HS proposal, photos, catalogue, invoice, packing list	Do not rely only on trade name; prove by HS and technical nature.
Excluded cases under Article 1	Transit, merchanting, temporary import–re-export, repair/maintenance, EPE asset liquidation, scientific research	Repair shipment, EPE liquidation asset, equipment received after lease/processing contract	Contract, liquidation decision, repair agreement, EPE dossier, prior declarations	Customs regime, tax, specialized management if any	Service contract, explanation memo, ownership documents	Correct customs regime is critical.
Group-2 or specialized equipment	Subject to QCVN/TCVN, quality inspection, conformity, permit	Measuring device, medical device, radio device, printing equipment if listed	Specialized list, test report, certificate, permit	Quality inspection, conformity, specialized permit	Legal list, model list, test report	Not subject to Decision 18 does not mean no specialized procedure.
Parts/spare parts not complete machines	No independent operation; part/spare part only	Motor, control board, mechanical assembly, mold, jig	Catalogue, exploded view, part number, BOM	HS as parts; used goods review; specialized policy if any	Part list, invoice, PL, catalogue, photos	Do not describe as “used machine” if the actual item is a part/spare part.
Used equipment imported for non-production purposes	Demo, exhibition, testing, rental/temporary import	Demo unit, test device, temporary rental equipment	Rental/loan contract, exhibition letter, re-export plan	Temporary import–re-export, tax guarantee, specialized policy	Purpose dossier, period in Viet Nam, re-export commitment	Avoid being treated as disguised import for production.

Mandatory warning: generic names such as “used equipment”, “old machine” or “second-hand industrial tool” may lead to wrong HS, wrong customs regime, wrong specialized policy, wrong labeling or an inability to prove non-application of Decision 18.

HS CODE – DUTIES – C/O

HS classification must be based on main function, structure, working principle, material, used condition, accessories/parts and technical dossier. The matrix below is a reference framework for common situations where the importer considers the shipment outside Decision 18. Final duties must be determined by the final 8-digit HS code, the tariff schedule in force and the actual dossier on the declaration date.

PROPOSED HS CODE – DUTIES – C/O TABLE

Reference HS	Suitable description/group	Classification basis	Application condition	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Dossier to cross-check
8207.30.00	Pressing/stamping/punching tools or interchangeable tools; not a complete machine.	Chapter 82; classified as tool/replacement tool.	Used when the item is a separate die/tool and not an operating machine or line.	Check ordinary duty under HS 8207.30.00.	Check current MFN; many tools may have low MFN but not by default.	Review 8%/10% depending on VAT policy.	ATIGA, ACFTA, RCEP, VKFTA, EVFTA if origin is eligible.	Catalogue, photos, part list, invoice, packing list, C/O.
8480.71.90	Molds for rubber/plastics; used, generally not a “machine” if separate mold.	Chapter 84, but technical nature is mold; must explain not complete machine/line.	Only when it is a separate mold; if supplied with a machine/line, re-check Decision 18.	Check ordinary duty under HS 8480.71.90.	Check MFN by final mold description.	Review 8%/10%.	RCEP/ACFTA/ATIGA/EVFTA/VKFTA depending on origin.	Mold drawing, actual photos, catalogue, contract, C/O.
9031.80.90	Other measuring/checking instruments; may be outside Chapters 84/85.	Chapter 90; classified by measuring/checking function.	Used where principal function is measurement/inspection, not production.	Check ordinary duty under HS 9031.80.90.	Check MFN by actual instrument type.	Usually review 10%, subject to policy.	RCEP, EVFTA, CPTPP, VKFTA if origin evidence is valid.	Datasheet, calibration certificate if any, catalogue, C/O, serial list.
9403.20.90	Metal work benches, industrial cabinets/racks, mechanical workstation without machine mechanism.	Chapter 94; classified as furniture/fixture, not production machinery.	Used if it is a frame/bench/cabinet/fixture without motorized operating modules.	Check ordinary duty under HS 9403.20.90.	MFN depends on material/description.	Review 8%/10%.	ATIGA/ACFTA/RCEP if origin is eligible.	Photos, material, catalogue, invoice, PL, C/O.
7326.90.99	Other articles of iron/steel: jigs, support frames, industrial bases.	Chapter 73; classified by material/structure, not complete machinery.	Used when it is a metal structure without operating machinery.	Check ordinary duty under HS 7326.90.99.	Check MFN by steel/structure line.	Review 8%/10%.	ACFTA/RCEP/ATIGA/VKFTA if origin criteria are met.	Photos, drawings, material, invoice, PL, C/O.
8479.89.69	Machines with individual functions; included as a risk warning.	Chapter 84; if used for production, Decision 18 may apply.	Only outside Decision 18 if a clear exclusion or separate specialized regime applies.	Check ordinary duty by final HS.	Check MFN by 8-digit HS.	Review 8%/10%.	FTA by import route, subject to HS and origin proof.	Catalogue, model, year, import purpose, customs regime documents.

SPECIAL PREFERENTIAL C/O/FTA ROUTES TO REVIEW

Route/origin	FTA/agreement	C/O form or origin document	Special preferential duty if identifiable	Conditions	Dossier to cross-check	Application note
ASEAN	ATIGA	Form D	May be lower than MFN if the HS is covered.	Origin rules and direct consignment.	C/O, invoice, PL, B/L, goods description.	Check value and used-goods description on C/O.
China	ACFTA or RCEP	Form E or RCEP C/O	Compare ACFTA and RCEP by final HS.	Correct origin criterion, third-party invoice if any.	C/O, invoice, contract, transport docs.	Common risk: vague description of used machinery/equipment.
Korea	AKFTA/VKFTA/RCEP	Form AK, VK or RCEP	Choose the best lawful route.	PSR and valid origin documents.	C/O, catalogue, invoice, PL.	Tax rate is not the only factor; origin criterion matters.
Japan	VJEPA/AJCEP/CPTPP/RCEP	Form VJ/AJ or CPTPP/RCEP origin document	Check by HS and tariff year.	Valid origin document and direct transport.	C/O/origin document, invoice, B/L.	Used equipment from Japan still requires policy/year review.
EU/UK	EVFTA/UKVFTA	EUR.1 or eligible self-certification	May apply if HS is covered.	Origin rules and document conditions.	EUR.1/statement, invoice, PL, transport docs.	Do not mix EVFTA documents for UK shipments.
Australia/New Zealand	AANZFTA/CPTPP/RCEP	Form AANZ or CPTPP/RCEP document	Compare agreements by final HS.	PSR, transport and valid documentation.	C/O, invoice, transport docs.	Check carefully if goods are purchased via a third party.

C/O checklist: C/O form; origin criterion WO/RVC/CTH/CTSH; third-party invoice; direct consignment; goods description; HS; quantity; weight; origin country; stamp/signature; issue date and validity.

DOSSIER SET & SUBMISSION METHOD

The dossier should be separated into three layers: commercial documents, technical/non-Decision-18 evidence, and specialized authority documents if any. Submission is made through e-customs, the National Single Window or the relevant specialized portal depending on the product group.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for which step	Prepared by	Common error	Pre-ETA control
Commercial dossier	Commercial Invoice, Packing List, B/L/AWB, Sales Contract/PO	Declaration, value, quantity	Exporter, procurement, docs, forwarder	Generic description; missing “used” status; quantity/serial mismatch	Cross-check each item against photos, catalogue and PL.
Technical dossier	Catalogue, datasheet, manual, photos, model/serial list, year if any	HS and technical explanation	Manufacturer, seller, importer, factory engineer	No model; cannot prove part/fixture versus complete machine	Request actual photos and technical documents before shipment.
Non-Decision-18 evidence	Scope memo: HS, import purpose, exclusion basis, legal basis	Answer Decision 18 queries	Importer, legal/compliance, customs broker	Only saying “not subject” without evidence	Prepare a memo explaining Article 1 basis.
C/O dossier	Preferential C/O or origin document	Special preferential duty	Exporter, docs, importer	Wrong form/criterion/description/HS	Review form, HS, description, invoice number, issue date and direct transport.
Specialized dossier	Permit, quality inspection, conformity, calibration, labeling	Policy outside Decision 18	Importer, compliance, labs/certification bodies	Assuming no Decision 18 means no other policy	Check Group-2 and specialized lists by HS/model.
EPE/liquidation/temporary import	Liquidation decision, service contract, previous declaration, lease/loan dossier	Prove transaction nature and customs regime	EPE, importer, accountant, legal, customs broker	Wrong customs regime; missing ownership documents	Review asset history, contract and tax obligations before declaration.

100% consistency principle: goods name, model, serial, used condition, quantity, origin, technical description and import purpose must match across invoice, packing list, B/L/AWB, C/O, catalogue, photos, specialized dossier and customs declaration.

LEGAL BASIS & SPECIALIZED POLICY MATRIX

LEGAL BASIS TO REVIEW

Document group	Document/name	Issuing authority	Effective date/application timing	Role in procedure	Key article/appendix	Review note
Decision	Decision 18/2019/QD-TTg	Prime Minister	Effective from 15 June 2019	Defines scope and requirements for used machinery/equipment/technological lines	Articles 1, 3, 4, 6, 8, 9	Core issue: proving the shipment is outside the scope.
Decree	Decree 69/2018/ND-CP	Government	Issued 15 May 2018	Foreign trade management, prohibited/restricted goods and special regimes	Appendices and rules on prohibited goods, temporary import/re-export, merchanting	Review if used goods fall under prohibited/restricted or special transaction groups.
Law	Law on Foreign Trade Management 2017	National Assembly	Effective from 1 Jan 2018	Legal framework for foreign trade measures	Trade management measures	Basis for Decree 69 and used-goods policies.
Law	Customs Law 54/2014/QH13	National Assembly	Effective from 1 Jan 2015	Customs dossier, declaration, inspection, clearance, post-clearance audit	Customs dossier and classification/value rules	Always applies even if Decision 18 does not.
Customs regulations	Decree 08/2015/ND-CP, Decree 59/2018/ND-CP, Circular 38/2015/TT-BTC, Circular 39/2018/TT-BTC	Government/Ministry of Finance	Check current consolidated version	Customs procedure, classification, value, post-clearance review	Declaration, document check, physical inspection	Re-check current consolidated/supplemented versions before use.
Quality/specialized	Law on Product and Goods Quality 05/2007/QH12 and Group-2 lists	National Assembly/line ministries	By specialized document	Quality inspection, conformity, permit if applicable	Group-2 lists, QCVN/TCVN	Specialized policy may apply even when Decision 18 does not.
Labeling	Decree 43/2017/ND-CP, Decree 111/2021/ND-CP	Government	Decree 111 effective from 15 Feb 2022	Goods labeling and supplementary labels	Mandatory labeling contents	Used equipment may still need labeling control.
Tariff	MFN and FTA preferential tariff decrees	Government/Ministry of Finance	By tariff period	Ordinary duty, MFN, VAT, FTA duty	8-digit HS and relevant tariff schedule	Do not finalize tax without final HS.

SPECIALIZED POLICY MATRIX BY SHIPMENT SITUATION

Goods situation	Legal basis to check	Possible policy	Authority/portal if identifiable	Trigger condition
HS outside Chapters 84/85	Decision 18 Article 1; Viet Nam export/import nomenclature	Not processed under Decision 18, but customs and other policies still apply	Customs; line ministry if any	Final HS is outside Chapters 84/85 and no other policy applies.
Chapter 84/85 goods that are parts/tools/molds/fixtures	Decision 18; HS explanatory notes; technical dossier	Possible explanation that it is not a complete machine/equipment/line	Customs	Item cannot operate independently; technical dossier proves this.
EPE liquidation into domestic market	Decision 18 Article 1; customs/EPE rules	Not treated as ordinary Decision 18 used-machinery import; domestic consumption/tax procedure still applies	Customs managing the EPE and declaration customs office	Asset/liquidation dossier and tax obligations exist.
Temporary import for repair/maintenance/rental/re-export	Decision 18 Article 1; Decree 69; customs rules	Temporary import/re-export or repair regime; security/monitoring may apply	Customs	Service contract, re-export period and clear goods description.
Group-2 or separately regulated goods	Quality law, Group-2 lists, QCVN/TCVN, line ministry regulations	Quality inspection, conformity, permit, calibration	National Single Window or specialized portal	HS/model is in a specialized list.
Used Chapter 84/85 machine imported for production with no exclusion	Decision 18/2019/QD-TTg	May be subject to Decision 18: age, standards, inspection/confirmation	Customs; designated inspection body	Used condition and production-use purpose in Viet Nam.

PROCESSING TIME, FEES & RISK COSTS

Processing time depends on whether the importer can prove the non-Decision-18 basis upfront. Missing technical documents, scope memo, model/serial data or wrong customs regime can cause dossier supplementation, physical inspection or specialized consultation.

Step	When to prepare	Time/fee reference	Risk cost if delayed	Control point
HS and Decision 18 scope review	Before contract/booking	No fixed state processing time; depends on technical data	Wrong policy and late inspection/explanation	HS, Chapters 84/85, import purpose, used condition.
Technical dossier lock	Before cargo leaves POL	Depends on seller/manufacturer response	Missing catalogue/model/serial may cause inspection	Catalogue, datasheet, photos, serial list, year.
Non-Decision-18 memo	Before ETA	Internal/customs broker preparation	Customs queries with no response basis	State Article 1 exclusion or outside-scope reason.
Specialized policy if any	Before or upon arrival	By authority/portal; no absolute number if not verified	Storage, DEM/DET, delayed delivery	Group-2 list, QCVN/TCVN, permits.
Customs declaration and clearance	When documents are locked	By Green/Yellow/Red channel and inspection request	Container/storage and declaration amendment cost	HS, value, C/O, customs regime, description.
Post-clearance closure	After release and before use/circulation	Internal control and specialized obligations	Post-clearance audit, reassessment, penalty	Dossier per shipment, label, technical and tax records.

PRACTICAL E2E PROCESS

Step	Action	Risk control point	Recommended timing before ETA
1. Pre-ETA review	Confirm HS, used condition, import purpose, Chapters 84/85 status and Decision 18 exclusion basis.	Do not wait until arrival to debate Decision 18 scope.	From quotation/purchase negotiation.
2. Lock documents and technical dossier	Finalize invoice, PL, B/L/AWB, C/O, catalogue, datasheet, photos, model/serial.	Avoid mismatched name, model, serial or overly generic description.	Before final shipping documents are issued.
3. Prepare non-Decision-18 memo	State whether HS is outside 84/85, not a complete machine, excluded transaction, EPE/liquidation/repair/temporary import, etc.	No legal/technical basis when customs queries.	Before ETA and before transmitting declaration.
4. Identify other specialized procedures	Check Group-2, permit, inspection, conformity, measurement, labeling, energy efficiency or ICT/medical rules if any.	Avoid assuming no Decision 18 means no other policy.	At least before ETA.
5. Customs declaration	Declare HS, value, C/O, customs regime, goods description and used condition. Green: system clearance under conditions; Yellow: document check; Red: document and physical inspection.	Likely questions: HS, used status, import purpose, transaction basis.	Once dossier is complete.
6. Channel handling and delivery	Coordinate inspection, explanation, supplementation and delivery to warehouse/project/factory.	Late response causes storage/DEM/DET.	Immediately upon request.
7. Post-clearance obligations	Archive declaration, scope memo, technical dossier, C/O, tax, labeling and specialized documents.	Insufficient dossier for post-clearance audit or project audit.	After clearance and before use/circulation.

FAQ – COMMON QUESTIONS

1. Does a used machine outside Decision 18 need a Decision-18 inspection certificate?

If there is sufficient basis proving the shipment is outside the scope of Decision 18, it is not processed under Decision-18 dossier requirements. The importer should still prepare a scope explanation dossier.

2. If HS is outside Chapters 84/85, is Decision 18 definitely not applicable?

It is an important basis, but the importer must still review the actual nature of the goods and other specialized policies such as labeling, measurement, safety, environment or line-ministry rules.

3. What if the goods are under Chapter 84/85 but are molds, jigs or spare parts?

The importer must prove that the goods are not complete machinery/equipment or a technological line. Catalogue, drawings, part numbers and photos should be prepared.

4. Are EPE liquidated assets sold into the domestic market subject to Decision 18?

Decision 18 excludes this situation, but EPE dossier, customs regime, tax obligations and any specialized policy must still be reviewed.

5. What about temporary import for repair or maintenance?

Review the service contract and re-export obligations. If it falls within the exclusion, it is not treated as used machinery imported for production in Viet Nam.

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

Yes, if the C/O/origin document is valid, matches HS and description, and satisfies origin and transport conditions.

7. What should be prepared if customs asks about Decision 18?

Prepare HS analysis, function, photos, catalogue, used condition, import purpose, transaction regime and the legal clause supporting non-application.

8. Is “used equipment” an acceptable goods description?

It is too generic. The description should state technical name, function, model/serial if any, structure/material, used condition and purpose.

9. Is supplementary labeling still required?

If the imported goods are circulated or sold in Viet Nam, labeling obligations under Decrees 43/2017 and 111/2021 should be reviewed.

OUTPUTS & POST-CLEARANCE OBLIGATIONS

Output group	Document/result	Purpose	Post-result obligation
Customs	Cleared declaration, tax payment documents, inspection records if any	Evidence that import procedure has been completed	Archive by shipment; be ready to explain HS, value, regime and used condition.
Non-Decision-18 evidence	Scope memo, technical dossier, supplier emails/documents	Basis for answering Decision 18 queries and post-clearance checks	Archive with import dossier; update if model/HS changes.
Specialized policy	Permit, quality inspection, conformity, calibration or other results if any	Condition for clearance or use/circulation	Monitor post-permit obligations, marks and test reports.
C/O and tax	Origin document, preferential duty file, FTA review matrix	Support special preferential duty claim	Keep original/e-C/O and direct transport evidence.
Labeling/circulation	Supplementary label, original label, manuals, responsible party information	Support use/sale/transfer in Viet Nam	Check mandatory information, safety warning and instructions.

SOLUTIONS FROM TGIMEX

For used machinery/equipment outside Decision 18, the operational value lies in locking the scope before ETA: proving why Decision 18 does not apply while controlling customs, specialized policy, C/O, labeling and post-clearance records.

IMPLEMENTATION SUPPORT SCOPE

The support scope follows an E2E control chain: HS classification, Article 1 Decision 18 review, supplier document lock, customs coordination, delivery and post-clearance record archiving.

Support group	Review/execution scope	Mandatory control point	Operational value
Decision 18 scope review	Review HS, Chapters 84/85, function, used condition, import purpose and exclusions.	Article 1, 8-digit HS, catalogue, import purpose.	Reduce late inspection/certificate/explanation risk.
HS – duties – C/O	Identify reference HS, MFN/ordinary duty, VAT and FTA eligibility.	Final HS, tariff, C/O form, origin criterion.	Control landed cost and preferential duty risk.
Technical document lock	Review invoice, PL, B/L/AWB, catalogue, photos, model/serial, year if any.	Goods name, model, serial, used status, origin, technical description.	Reduce document mismatch and channel-query risk.
Specialized policy review	Check Group-2, permits, quality inspection, conformity, measurement, labeling, energy efficiency if any.	Specialized lists, QCVN/TCVN, test reports.	Avoid missing non-Decision-18 policy.
Port – warehouse – customs coordination	Monitor ETA, D/O, inspection schedule, delivery plan and contingencies.	ETA, free time, DEM/DET, inspection/warehouse location.	Reduce storage cost and installation/project delay.
Post-clearance dossier	Build shipment file: declaration, scope memo, technical docs, C/O, tax and label.	Shipment-level records and customs evidence.	Ready for post-clearance audit or internal audit.

Implementation principle

Review before shipment; do not wait until arrival to decide whether Decision 18 applies.

Expected output

A consistent dossier between commercial documents, technical evidence, customs declaration and post-clearance archive.

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