85434000Unit: pieceHeading 8543

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

HS code 85434000 – Electronic cigarettes and similar personal electric vaporising devices

Updated Jul 30, 2026 · Vietnam’s 2026 tariff schedule

Electronic cigarettes and similar personal electric vaporizing devices are battery-powered apparatus designed to heat and vaporize liquid solutions for inhalation. These devices offer an alternative to traditional tobacco products by simulating the act of smoking without combustion. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 50%, VAT of 8/10 and measured in “piece”.

Preferential (MFN) import duty
50
VAT
8%
Ordinary rate (non-MFN)
75
Unit of quantity
piece

What is HS code 85434000?

These personal electric vaporizing devices, often referred to as e-cigarettes or vapes, operate by converting a liquid (e-liquid) into an aerosol through an electrically powered heating element. They typically comprise a power source, an atomizer, and a reservoir for the e-liquid, falling under heading 8543 due to their specialized electrical function not elsewhere specified within Chapter 85, which encompasses a broad range of electrical machinery and equipment.

When importing these items into Vietnam, precise classification hinges on providing comprehensive technical documentation, including the device's operational principle, power specifications, and detailed component descriptions. It is important to differentiate these from medical nebulizers or inhalers, which would be classified under Chapter 90, or from non-electric nicotine delivery systems. The presence of an integrated electrical heating mechanism for vaporizing a liquid for personal inhalation is the defining characteristic for their placement in this specific subheading.

Specialised management for code 85434000

reviewed 2026-08-16

What you have to do

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 85434000

Ordinary rate (non-MFN)
75
Preferential (MFN) import duty
50
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

Not sure HS code 85434000 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
Best rate0
VJEPA (Japan)
Best rate0
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
Best rate0
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
Best rate0
AHKFTA (ASEAN - Hong Kong)
Best rate0
EVFTA (EU)
Best rate0
UKVFTA (UK)
Best rate0
VIFTA (Israel)
Best rate0
RCEP
Best rate0
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 50%drops to 0% under ATIGA (ASEAN)

A 50% gap - illustrated on a 100,000 USD shipment, that is roughly 50,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 85434000

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 85434000

What is Vietnam’s import duty for HS code 85434000 (Electronic cigarettes and similar personal electric vaporising devices)?
HS code 85434000 carries a preferential (MFN) import duty of 50%, an ordinary rate (non-MFN) of 75% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 85434000?
HS code 85434000 (Electronic cigarettes and similar personal electric vaporising devices) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 85434000 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 85434000 exactly. The verbatim corpus currently covers 50 of an estimated 60-100 lists in force, so this is NOT a conclusion that the goods fall outside every list - check the regulations in force or contact Avenir before importing.
Does HS code 85434000 require specialized inspection or conformity certification?
Yes. HS code 85434000 (Electronic cigarettes and similar personal electric vaporising devices) is subject to state quality inspection and energy labeling, carried out by the relevant sector ministry together with a designated certification body and the Ministry of Industry and Trade. This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 85434000?
The lowest preferential rate for HS code 85434000 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), AJCEP (ASEAN - Japan), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 85434000 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 85434000 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), AJCEP (ASEAN - Japan), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 85434000?
The unit of quantity for HS code 85434000 is piece.
What goods does HS code 85434000 cover?
HS code 85434000 covers goods described as “Electronic cigarettes and similar personal electric vaporising devices”. In Vietnam’s tariff schedule, this code falls under: Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter → Electronic cigarettes and similar personal electric vaporising devices. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 8543)

8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
85431000Particle accelerators
85432000Signal generators
854330Machines and apparatus for electroplating, electrolysis or electrophoresis:
85433020Wet processing equipment for the application by immersion of chemical or electrochemical solutions, whether or not for the purpose of removing material on printed circuit board/printed wiring board substrates
85433091Electroplating and electrolysis machines of a kind use solely or principally for the manufacture of printed circuits
85433099Other
854370Other machines and apparatus:
85437010Electric fence energisers
85437021Cordless infrared remote control devices for video game consoles, other than game controllers of heading 95.04
85437029Other
85437030Electrical machines and apparatus with translation or dictionary functions

Showing the first 12 codes in heading 8543. See all of heading 8543

See every HS code in Chapter 85 – Machinery · Electrical equipment

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Import procedure for Auto Parts

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Free review of HS code 85434000 + a quote for the procedure

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.