Product group · Machinery & Equipment
Machinery & Equipment HS Code Lookup & Import Procedure
Machinery and equipment is Vietnam’s second-largest import group and the most complex chapter in the whole tariff — Chapter 84 alone has thousands of machine lines with different functions and capacities, easily confused between complete machines, multi-function machines and parts/components. More important than classification: the procedure for new machines and used machines differs entirely — used machines in Chapters 84/85 must meet conditions on equipment age and efficiency. Enter your machine description in the tool below to find the HS code, see duty rates and FTA preferences, then check the procedure guidance.
Chapters 84 – 85Look up the HS code for this product group
Vietnam HS code (HS Code) & import–export tariff lookup
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Overview
Machinery and equipment is concentrated mainly in Chapter 84 (mechanical machinery, reactors, boilers) and part of Chapter 85 (electrical machinery). This group applies the special classification rules of Section XVI: a machine performing multiple functions or a combination of machines is classified by its principal function; a part of a machine that already has its own HS code (e.g. pump, valve, bearing, electric motor) must be classified at that own code rather than lumped into the main machine; a machine imported disassembled or unassembled (CKD) is still classified as the complete machine. A key point for importers: a used machine has the same HS code as a new one, but being "used" triggers a separate management regime under Decision 18/2019/QĐ-TTg for machines in Chapters 84/85 — constraints on equipment age, remaining efficiency and inspection. Getting the code right and correctly establishing the machine’s condition determines both import duty and the entire specialised procedure.
Related product groups
- Electrical & Electronics — telling mechanical machinery (Chapter 84) from electrical & electronic equipment (Chapter 85) at classification, plus conformity and energy-labelling duties.
Common HS codes
| HS code | Description |
|---|---|
| 8413 | Liquid pumps; pressure boosters |
| 8414 | Air pumps, air compressors, fans |
| 8418 | Refrigerators, freezers and refrigerating equipment |
| 8421 | Centrifuges; filtering machinery and apparatus |
| 8443 | Printing machinery and printing-support machines |
| 8450 | Household or laundry-type washing machines |
| 8457 | Machining centres, machine tools for metalworking |
| 8458–8463 | Lathes, milling, drilling, planing, pressing, bending machines for metal |
| 8471 | Automatic data-processing machines (computers) and parts |
| 8477 | Machinery for working rubber or plastics (incl. injection moulding) |
| 8479 | Machines with individual functions, not elsewhere specified |
| 8481 | Taps, valves and similar appliances for pipes, boilers |
| 8482 | Ball, roller and needle bearings |
| 8501 | Electric motors and generators |
Duty rates & FTA preferences
Most machinery and equipment carries low MFN preferential import duty, with many industrial machine lines at 0%; some machines are 3–10% depending on type; VAT is commonly 10% (some agricultural and specialised machines have preferential VAT). Because the MFN base is already low, the room for further FTA reductions is smaller than for other groups, but for machine lines that still carry duty a valid C/O can still bring it to 0% — for goods from ASEAN (ATIGA), China (ACFTA/RCEP), Korea (VKFTA), Japan (AJCEP/VJEPA), CPTPP countries, EVFTA. Note: used machines carry the same import duty as new ones — being used does not reduce duty, only changes the specialised-management procedure. Use the tool above to look up the specific HS code and applicable taxes.
Applicable FTAs
Import procedure
- 1
Determine the machine’s HS code
Based on the catalogue, technical documents, function and capacity. For multi-function machines or machine combinations, classify by the principal function (Section XVI notes).
- 2
Distinguish new from used machines
This step decides the entire downstream procedure. The machine’s condition must be declared clearly; mis-declaration may be handled under customs law.
- 3
If used and in Chapters 84/85: check conditions under Decision 18/2019/QĐ-TTg
Determine the equipment age (not more than 10 years for most machines; some types up to 15–20 years per the appendix), remaining efficiency and conformity with QCVN/TCVN. Special cases require an inspection certificate and/or a dossier to the Ministry of Science and Technology.
- 4
Quality / energy-efficiency inspection (if in scope)
Some equipment is subject to quality inspection, energy-efficiency testing or energy labelling before circulation.
- 5
Label the goods
Per Decree 43/2017/NĐ-CP (with a Vietnamese sub-label), placed where it is easy to inspect to shorten physical-inspection time.
- 6
File the declaration, pay duties & clear
Submit the declaration with the contract, invoice, packing list, B/L, catalogue, C/O (if claiming FTA preference) and inspection certificate (for used machines); pay import duty and VAT, then clear.
Specialised management & licences
Used machines in Chapters 84/85 (Decision 18/2019/QĐ-TTg)
This is the most important rule for machinery and, as of 2026, still the highest-level legal document governing the import of used machinery, equipment and technology lines. A used machine in Chapters 84/85 may be imported only when: equipment age is not more than 10 years (some types up to 15–20 years per the appendix); it conforms with QCVN on safety, energy efficiency and environmental protection (or TCVN, or G7/Korea standards where no QCVN exists). Where the age exceeds 10 years but the business is producing in Vietnam, remaining efficiency is at least 85% and material/energy consumption does not exceed 15% above design, the business may submit a dossier for the Ministry of Science and Technology to consider. Note: a refurbished machine, even if rebuilt like new abroad, still counts as used.
Purpose of use
Used machinery and equipment may only be imported to directly serve the importer’s own production, not for resale or commercial trading.
Quality & energy-efficiency inspection
Some electrical machinery and equipment is subject to quality inspection and energy-efficiency testing/labelling under specialised rules. Compare the specific HS code against the inspection lists of the managing ministries.
Common classification mistakes
Used plastic injection machine: computing age & import conditions (Decision 18/2019)
Real case: a business imports one used plastic injection-moulding machine from Japan. The HS code is 8477.10 (injection-moulding machine for rubber or plastics) — and a used machine does not change code versus a new one. But because it is in Chapter 84 and used, it falls under Decision 18/2019/QĐ-TTg. The nameplate year of manufacture is 2014 and the import year is 2025 → machine age = 2025 − 2014 = 11 years, over the 10-year mark. Consequence: in principle the machine fails the age criterion; it can only be imported if the business is producing in Vietnam, remaining efficiency is at least 85%, consumption does not exceed 15% above design, and a dossier with an inspection certificate is submitted to the Ministry of Science and Technology. If one assumes "a used machine just declares like a new one", the shipment may be refused clearance, incurring storage costs or forced re-export.
A "machine part" with its own code does not sit with the main machine
Per Note 2 to Section XVI, parts that already have their own HS code must be classified there even if they are part of a larger machine: pumps (8413), valves (8481), bearings (8482), electric motors (8501)… Do not lump everything into the main machine’s code just because they ship together.
Multi-function / combination machines: classify by principal function
A machine performing multiple functions, or a combination of machines fitted together to do one job, is classified by the principal function (Notes 3 and 4 to Section XVI), not declared split by each secondary function.
Disassembled (CKD) machines are still classified as complete machines
A machine imported disassembled or not fully assembled is still classified as the complete machine under Rule 2(a), not declared by individual component clusters — avoiding wrong duty and wrong management policy.
Frequently asked questions
Can used machinery be imported?
Yes, with conditions. A used machine in Chapters 84/85 must meet Decision 18/2019/QĐ-TTg: equipment age not more than 10 years (some types up to 15–20 years per the appendix), conformity with QCVN/TCVN on safety and energy efficiency, and import only to serve the business’s own production.
How is the age of a used machine computed?
Equipment age = import year − manufacture year, counted in years (not months). For example, a machine made in 2014 and imported in 2025 is 11 years old.
Can a used machine over 10 years old be imported?
In principle no, except: if the business is producing in Vietnam, the machine has remaining efficiency of at least 85% and consumption no more than 15% above design, it may submit a dossier for the Ministry of Science and Technology to consider, together with an inspection certificate.
What is the import duty on machinery and equipment?
It depends on the HS code. Many industrial machine lines have 0% MFN duty; some are 3–10%. Goods from FTA partner countries with a valid C/O may receive special preferential duty. Used machines carry the same duty as new ones.
How are machine parts and components classified?
Parts that already have their own HS code (pumps 8413, valves 8481, bearings 8482, electric motors 8501…) must be classified at that own code. Only parts used solely for one type of machine and with no separate code are classified with the main machine.
Advisory
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