In the context of Industry 4.0, the demand for importing production lines, machinery, and equipment (M&E) to expand manufacturing capacity is continuously increasing. However, machinery and equipment are a highly specialized group of goods, subject to numerous complex legal regulations relating to equipment age, energy efficiency, and technical standards.
In this article, experts from Songwin International Logistics provide an in-depth analysis of the latest machinery import procedures in 2025, helping enterprises mitigate risks related to taxation, compliance, and customs clearance.
PART 1: LEGAL BASIS & CARGO CLASSIFICATION
To successfully import machinery, enterprises must clearly identify which legal regulations apply to their shipment.
1. Applicable Legal Framework (Updated 2025)
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Circular No. 38/2015/TT-BTC & Circular No. 39/2018/TT-BTC: General regulations on customs procedures.
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Decision No. 18/2019/QD-TTg: Strict regulations governing the import of used machinery, equipment, and technology lines.
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Decision No. 04/2017/QD-TTg: List of machinery and equipment subject to mandatory energy labeling and minimum energy efficiency standards.
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Circular No. 23/2015/TT-BKHCN: Regulations on importing used machinery under the management of the Ministry of Science and Technology.
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Circular No. 103/2015/TT-BTC: Vietnam’s Import and Export Tariff Schedule.
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Decree No. 69/2018/ND-CP: Detailed guidance on the Law on Foreign Trade Management.
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Decree No. 128/2020/ND-CP: Administrative penalties for violations in customs declaration procedures.
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Specialized management regulations issued by relevant authorities:
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Ministry of Science and Technology (for measuring instruments, radiation safety equipment)
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Ministry of Transport (for specialized vehicles and machinery)
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2. Determining the Nature of Imported Machinery
This is a critical step that determines the entire import strategy.
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Single machinery import: Determine whether the machine operates independently or as part of a functional cluster.
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Integrated production lines: May qualify for tax exemption lists (for investment incentive projects) or benefit from machinery assembly classification rules to apply more favorable duty rates.
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Used machinery (Second-hand):
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Equipment age must not exceed 10 years
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Must comply with Vietnam National Technical Regulations (QCVN) or standards of G7 countries or South Korea, in accordance with Decision 18/2019/QD-TTg.
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PART 2: DETAILED MACHINERY IMPORT PROCEDURES
Step 1: HS Code Classification & Tariff Optimization
HS classification is the most technically challenging step due to the complex structure of machinery. Machinery and equipment commonly fall under Chapters 84, 85, 87, and 90.
Key principles:
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Classification based on main function, capacity, and structure.
Professional note:
If machinery is imported in CKD/SKD form for transportation convenience, enterprises must apply General Rule of Interpretation (GRI) 2(a) to declare the HS code of the complete machine. This helps avoid customs reassessing each component separately, which often results in higher import duties.
Tariff optimization:
Carefully verify Certificates of Origin (C/O) such as Form E, D, VJ, VK, etc., to benefit from preferential import duty rates (up to 0%).
Step 2: Registration for Specialized Inspection (If Applicable)
Not all machinery can be cleared immediately upon arrival. Enterprises should pay attention to:
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Energy efficiency inspection: Applicable to electric motors, air compressors, industrial air conditioners, etc.
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Quality and safety inspection: Required for machinery that may pose safety risks (pressure vessels, lifting equipment, boilers, etc.).
Step 3: Customs Clearance & Customs Valuation Consultation
After submitting the customs declaration via the VNACCS/VCIS system:
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Yellow/Red Channel: Customs authorities will conduct detailed document checks and physical inspections.
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Customs valuation consultation: Machinery is considered a high-risk category for under-declared values. Enterprises should prepare:
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Commercial contracts
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L/Cs
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Proof of payment (bank transfer slips)
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These documents help justify the declared value and demonstrate transaction transparency.
Step 4: Inspection of Used Machinery (If Applicable)
For used machinery imports, enterprises are required to engage an inspection organization designated by the Ministry of Science and Technology to assess:
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Year of manufacture
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Operational condition
The inspection may be conducted at the port or bonded warehouse.
PART 3: SONGWIN LOGISTICS’ PROFESSIONAL MACHINERY IMPORT SERVICES
Importing machinery is not merely about transportation—it is a matter of legal compliance and cost optimization. At Songwin International Logistics Vietnam, we provide comprehensive logistics solutions that effectively address critical bottlenecks in machinery import procedures.
Why manufacturing enterprises choose Songwin
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In-depth regulatory expertise
Our specialists are thoroughly knowledgeable about Decision 18/2019 and the latest 2025 regulations, enabling accurate consultation from the contract negotiation stage. -
Handling complex shipments
Extensive experience with oversized machinery, dismantled production lines, high-tech medical equipment, and specialized import permits (energy efficiency, conformity certification). -
Logistics cost optimization
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Accurate HS code consultation to legally apply the lowest possible duty rates
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Minimization of DEM/DET and storage costs through fast customs clearance
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Post-clearance support
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Tax refund consultation
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Finalization reports for processing/export manufacturing enterprises
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Songwin’s Service Workflow
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Receive machinery information (catalogs, tentative HS codes)
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Review import policies & provide detailed quotations
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Advise on foreign trade contracts & prepare compliant documentation
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Register specialized inspections & customs declaration
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International transportation & Door-to-Door delivery
CONNECT WITH SONGWIN LOGISTICS
Do not let customs procedures delay your production schedule. Let Songwin become your reliable outsourced import–export department.
SONGWIN INTERNATIONAL LOGISTICS VIETNAM CO., LTD.
📍 Address: 344 Nguyen Trong Tuyen Street, Tan Son Hoa Ward, Ho Chi Minh City
(Former Tan Binh District – strategic logistics hub near airport and seaports)
📞 24/7 Consultation Hotline: 083.681.3969 – 0373.262.105
📧 Email: Sales2@songwinlog.com
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