QUY TRÌNH VÀ THỦ TỤC NHẬP KHẨU NHÓM HÀNG MÁY MÓC, THIẾT BỊ

PROCEDURES AND PROCESSES FOR IMPORTING MACHINERY AND EQUIPMENT

16/05/2026 09:31 AM 497 Views

I. DETAILED IMPORT PROCEDURES AND PROCESSES

Phase 1: Goods Classification (Determining HS Code and Tax)

Before goods arrive at the port, businesses must accurately determine the Harmonized System (HS) code based on the Vietnamese Export and Import Goods Classification List.

HS Code: The group of mechanical machinery, equipment and spare parts mostly falls under Chapters 84 and 85 (For example: Complete equipment or parts of hydraulic mining, excavation and rock breaking machines are usually in group 8430 or 8431 ).
Import tax rate:
- Most Favored Nation (MFN) import tax: Look up directly by HS code in Decree 26/2023/ND-CP.
- Special preferential import tax: A lower tax rate (usually 0%) is applied if the business has a valid Certificate of Origin (C/O) in accordance with the Free Trade Agreements (FTAs) that Vietnam has signed (such as Form E, Form D, Form AK, Form KV, RCEP, EVFTA...).
- Value Added Tax (VAT) on imported goods: Usually 8% or 10% according to current tax regulations.

Phase 2: Review of specialized management policies (Import conditions)

Businesses are required to verify the quality status of goods in order to fulfill their legal obligations.

Case 1: 100% Brand New
- Most common industrial machinery is not on the prohibited list or the list requiring import licenses (Decree 69/2018/ND-CP), so businesses are allowed to import it freely.
- Note: If the machinery falls under the category of equipment with strict occupational safety requirements (measuring, pressure, lifting, etc.), it must undergo State Quality Inspection/Conformity Certification procedures before customs clearance (as stipulated by the Ministry of Labour, Invalids and Social Affairs or the Ministry of Science and Technology).
Case 2: Used goods (Pre-owned goods)
- Equipment age requirement: Not more than 20 years.
- Mandatory procedure: Businesses must bring the goods to a warehouse for storage and invite an inspection organization designated by the Ministry of Science and Technology to inspect and issue an inspection certificate confirming the age of the machinery and its compliance with safety and environmental standards before customs clearance.

Phase 3: Procedures for preparing customs documents

Businesses must gather all necessary documents (based on Clause 5, Article 1 of Circular 39/2018/TT-BTC), including:

Foreign trade contract (Sales Contract): An agreement for buying and selling between two parties.
Commercial invoice: Clearly states the value of the goods and the terms of sale (Incoterms such as FOB, CIF, EXW...).
Packing List: Shows the specifications, net weight, gross weight, and number of packages.
Bill of Lading: A document used for shipping by sea or air.
Certificate of Origin (C/O): Original for submission or electronic version for verification to qualify for special preferential tax rates.
Technical documents (Catalog/Technical Data): Detailed descriptions of the operating principles, structure, and functions used to explain the HS code to customs.
Certificate of inspection for used equipment: (Only required if the item is used).

Phase 4: Customs clearance procedures at the border (Practical action)

This procedure is carried out at the Customs Sub-department at the port of arrival through 4 small steps:

Electronic declaration and transmission: Businesses use ECUS/VNACCS software to import data from the dossier in Stage 3 and transmit it to the General Department of Customs' system.
Receive traffic routing results from the system:
- Green Channel: Automated customs clearance system. Businesses are exempt from document checks and physical inspections of goods.
- Yellow Channel: Customs conducts a detailed inspection of paper documents (or attached electronic documents). Businesses present documents for officers to verify legality, price, and HS code.
- Red Channel: Customs checks the paperwork and conducts a physical inspection of the goods (inspection). Businesses must accompany customs officers to the port/warehouse to open the container or package to verify that the actual goods match the declared contents.
Tax payment procedure: Businesses pay import tax and VAT into the state budget through the electronic payment gateway of banks linked with customs.
Customs clearance: After the documents/goods are deemed valid and the tax payment has been processed in the system, the customs authority issues a "Customs Clearance" decision.

Phase 5: Goods Receiving Procedures and Domestic Logistics

Businesses print barcodes for customs declaration forms .
Go to the shipping company/transport agent to pay the service fees (loading, unloading, and warehousing fees) to obtain the Delivery Order (D/O) or Electronic Delivery Order (E-DO) .
Present the customs clearance barcode to the Customs Supervision department at the port gate for scanning, then load the goods onto a truck/container to transport them to the company's warehouse.

II. MANDATORY REGULATIONS REGARDING PRODUCT LABELING (IMPORTANT)

According to Decree 111/2021/ND-CP (amending Decree 43/2017/ND-CP), all machinery, equipment, tools, and spare parts imported into Vietnam must have an original label securely affixed to the machine body or commercial packaging. The original label must display the following information in English or the language of the country of origin:

Name of goods.
Name and address of the manufacturing organization or individual (Manufacturer's name & address).
Country of Origin – For example: Made in Japan, Made in Korea...
Year of manufacture, serial number, model code, and basic specifications.

Legal risks: If goods arriving at the port are found to lack original labels, or if the information on the labels differs from the documentation, the business will face severe administrative penalties according to the Decree on administrative penalties in the field of customs and will be forced to remove the goods from Vietnamese territory or re-export them.

III. NOTES WHEN IMPORTING MACHINERY

1. Are the machines integrated or disassembled?

Circular No. 14/2015/TT-BTC (Articles 7 and 8) on the classification of goods for combined or assembled machines under Chapters 84, 85, and 90 of the Import Tariff Schedule.

Circular No. 38/2015/TT-BTC (amended and supplemented by Circular 39/2018/TT-BTC and updated by Circular 121/2025/TT-BTC and Decision No. 344/QD-BTC dated February 24, 2026).

According to regulations, if a complete machine or production line is too bulky, it must be disassembled into many components and parts for transportation (even in multiple shipments and containers).

If you follow the correct procedure: You must register the list of spare parts and components of machinery and equipment along with the electronic deduction tracking form with the Customs office where the first shipment is being processed before importing the first consignment . Then, even if the goods arrive sporadically, all these spare parts will still be subject to the same HS code as the main machine (the tax is usually very low or 0%).
If you forget to register: When the goods arrive at the port, the Customs authorities will treat these disassembled components as separate items. For example, screws, cables, motors, control panels, etc., will be assigned separate HS codes, leading to a sharp increase in tax rates and extremely complicated procedures.

2. Outdated machinery or technological waste.

Circular No. 30/2025/TT-BKHCN of the Ministry of Science and Technology (recently effective, updating and relaxing the previous Decision 18/2019/QD-TTg): Stipulates that used equipment and machinery are only permitted to be imported if their maximum age is no more than 20 years (previously 10 years) and they must meet national technical standards (QCVN) or G7 standards regarding safety, energy efficiency, and environmental pollution.

Decree No. 128/2020/ND-CP on administrative sanctions for violations in the customs field.

"Disguise" behavior: In many cases, businesses fraudulently declare the year of manufacture (modifying or erasing labels and nameplates) to make an outdated machine appear "legitimate".
Legal consequences: The Customs authority has the right to request an on-site inspection at the port. If the inspection organization concludes that the machine exceeds the prescribed number of years or falls under the category of outdated/low-quality/polluting technology (considered technological waste), the business will:
They face very heavy fines according to Decree 128/2020/ND-CP (the fine amount depends on the value of the shipment and can reach hundreds of millions of VND).
The entire shipment must be re-exported from Vietnamese territory (storage costs at the port and return transportation costs are fully borne by the enterprise). If re-export is not possible, the goods will be confiscated and destroyed.