PROCEDURES FOR IMPORTING AIR PURIFIERS
The air pollution situation in Ho Chi Minh City and Hanoi is at an alarming level due to air pollution by exhaust gases and fine dust. You can refer to the map in the link below to know the air quality situation in the city where you live. https://waqi.info/vi/#/c/11.181/101.129/6.7z
Therefore, people are increasingly interested in air purifiers for their families. So what do importers need to do to carry out procedures to import air purifiers to serve people’s needs?
1 Import policy
Enterprises wishing to import air purifiers to Vietnam must understand and comply with the following current policies:
- VAT Law 13/2008/QH12 dated June 3, 2008
- Official Letter 10442 TCHQ – TXNK dated November 4, 2016
- Decision No. 04/2017/QD TTg dated March 9, 2017
- Decision 3810/QD-BKHCN dated December 18, 2019
- Circular No. 09/2019/TT-BKHCN dated September 30, 2019
- Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.
- Decree No. 69/2018/ND-CP dated May 15, 2018.
- Decree 128/2020/ND-CP dated October 19, 2020
- Decree No. 43/2017/ND-CP dated April 14, 2017
According to the above legal documents, air purifiers are not on the list of prohibited imports into Vietnam, so they can be imported like other common goods. However, used vacuum cleaners cannot be imported.
2. Hs code and import tax
842131 |
Air purifier for internal combustion engines |
84213110 |
Air purifiers of heading 84.2 |
84213920 |
Home air purifier |
84212990 |
Fresh air purifier with filter included |
Import tax on air purifiers
The import tax rate will be determined based on the HS code of the goods.
Import tax is calculated according to the formula:
Import tax = CIF value x % tax rate
Import VAT is determined according to the formula:
Value added tax = (CIF value + Import tax) x %VAT
Based on the import-export tax schedule, it can be seen that:
Preferential import tax: 0%-10%
Value added tax: 8%
Special preferential import tax with form D (from Southeast Asian countries): 0%
Special preferential import tax with form E (from China): 0%
3. Import dossier
Based on Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018. The import dossier includes:
- Customs declaration
- Commercial contract
- Packing list
- Commercial invoice
- Certificate of origin (C/O) (if any)
- Bill of lading
- Other documents (if any)

4. Import process
Step 1: Find a supplier
Step 2: Declare a customs declaration
Step 3: Open a customs declaration
Step 4: Clearing goods
Step 5: Receive the goods and transport them to the warehouse to prepare for distribution to the market.
5. Notes when importing air purifiers