Procedures for importing water heaters

Posted on: 14/05/2025

Kettles are also known as electric kettles. Electric kettles are very popular in everyday life. Kettles are imported from many different countries around the world such as: China, Japan, Korea, Thailand, Europe, America. Below, Just In Time will share the procedures for importing kettles, HS codes for electric kettles, import policies, import taxes and VAT of electric kettles.

1. Water heaters import policy

Electric kettles are classified into the group of household electrical appliances. The procedures for importing electric kettles are regulated in the following legal documents:

Law on VAT 13/2008/QH12 dated June 3, 2008;
Official dispatch No. 1488/TDC-DGPH dated October 21, 2009;
Decision 04/2017/QD-TTg dated March 9, 2017;
Circular 38/2015/TT-BTC dated March 25, 2015 amending and supplementing Circular 39/2018/TT-BTC dated April 20, 2018;
Decision No. 3810/QD-BKHCN dated December 18, 2019;
Decree 69/2018/ND-CP dated May 15, 2018;
Circular No. 09/2019/TT-BKHCN dated September 30, 2019;

According to the above legal documents, water heaters are not on the list of prohibited imports. Used electric kettles are prohibited from import.

When doing procedures to import water heaters, you need to note:

Imported electric kettles and kettles must be quality tested according to Decision No. 3810/QD-BKHCN;
Water heaters with storage must have energy labels according to Decision 04/2017/QD-TTg;

Thus, when carrying out procedures to import electric kettles, you must check the quality and affix energy labels. If you do not understand the above regulations, please contact the hotline or hotmail for advice.

2. Determine HS code when importing water heaters

Determining the HS code is the most important step when doing the procedures for importing electric kettles. Determining the HS code will determine import tax, VAT and import policy. To determine the correct HS code, you need to understand the characteristics of the goods: Material, ingredients and characteristics of the product.

2.1 HS code for water heater

The HS code (Harmonized System) is a series of codes used for all goods worldwide. Only the last number is different between different countries in the world. Therefore, the first 6 digits of the HS code worldwide for an item are the same. Below, Just In Time would like to share with you the HS code table for electric kettles.

HS code	Describe
85167990	HS Codes for Electric Water Heaters, Other Not Specified Elsewhere
73239390	HS Code for Non-Electric Kettles, Stainless Steel (Kettles, Kettles)2.2 Risks of applying the wrong HS code

Determining the correct HS code is very important when carrying out procedures for importing electric kettles. Determining the wrong HS code will bring certain risks when carrying out procedures for importing wheelchairs such as:

Customs Delays: Incorrect declaration of HS codes can lead to delays in customs clearance, as time is needed to check and verify the correct information about the type of goods.
Penalty for declaring incorrect HS code according to Decree 128/2020/ND-CP;
Delayed delivery: If goods are found to have incorrect HS codes, customs authorities may request corrections or clarifications. This may result in delays in delivery and affect the production and business cycle of the enterprise.
In case of import tax, the minimum penalty will be 2,000,000 VND and the maximum penalty will be 3 times the tax amount;

To determine the exact HS code for the electric kettle. Please contact the hotline or hotmail for advice.

** See more Procedures for importing hair dryers

3. Import tax on water heaters

Determining import tax is an important step in the process of importing water heaters. Because, the import tax of goods depends on the HS code of that item. Each HS code has a specific tax rate. Here, Just In Time would like to introduce how to calculate import tax and notes when determining tax for water heaters.

3.1 How to calculate import tax on water heaters

Import tax on water heaters is calculated according to the same formula as other items. Import tax on this item has two types: import tax and import VAT.

Import tax determined by HS code, import tax is calculated according to the formula:
Import tax = CIF value x % tax rate

Import VAT is determined by the formula:
Value added tax = (CIF value + Import tax) x % VAT.

CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first port of entry of the importing country. Import tax is a cost included in the cost of goods sold of the order. Therefore, you must check the correct HS code to get the best import tax code.

3.2 Notes when determining import tax on water heaters

When determining import tax in the process of importing water heaters, the following points must be noted:

For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, Korea, Japan, ASEAN countries. It is necessary to note that the special preferential tax rate is usually 0%;
To enjoy preferential tax rates, a certificate of origin is required;
The taxable value is the CIF value. For orders purchased under other conditions. When calculating import tax, the value must be converted to the CIF value to calculate import tax;
Import duties will also be subject to VAT;

These are the notes when calculating import tax for water heaters. If you do not understand how to calculate tax and the notes above. Please contact hotline or hotmail for advice.

4. Import documents for water heaters

Documents for import procedures for water heaters in particular and other items in general. Stipulated in Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018. Documents for import procedures for water heaters include the following documents:

Customs declaration;
Commercial invoice;
Bill of lading;
Packing list;
Sale contract;
Quality control registration form;
Energy labeling file (for storage water heaters);
Certificate of origin (C/O) if any;
Catalog (if any);

In the above set of documents for importing water heaters, the most important documents are: Customs declaration, commercial invoice, bill of lading, certificate of origin and quality inspection records. These are the most important documents, while other documents will have to be provided if requested by customs.

For quality inspection records, registration will be carried out on the national single window website. Registration records must prepare the necessary documents in advance. Quality inspection results are also uploaded on the national single window system.

If you do not fully understand the documents required for importing water heaters, please contact us via hotline or hotmail for advice.

5. Register for water heater quality inspection

The registration for quality inspection is done on the national single window. Water heaters are an item that must be inspected for quality according to Circular 3810/QD-BKHCN. The following is the registration process for quality inspection of imported water heaters.

Step 1: Create an account and register a profile
Creating an account on the national single window website is the first step when registering for quality inspection. To create an account on the national single window website, you must access the website https://vnsw.gov.vn. Enter data according to the available information boxes to create an account.

After having an account, you can register on the national one-stop shop. In the management section of the Ministry of Science and Technology. When registering a profile, the Department of Standards, Metrology and Quality will be the unit receiving the profile. You must choose a sample inspection unit, a sample inspection unit licensed by the Ministry of Science and Technology.

Registration and account can be done before importing water heater. It is recommended to create an account first because it usually takes 24 hours for the account to be approved.

Step 2: Sampling and quality control
After having the quality control registration number, customs can clear the goods. Sampling for quality control can be done at the port or at the importer's warehouse.

Samples will be taken according to regulations for quality testing. Quality testing time is according to TCVN. Depending on the laboratory, it usually takes 2-3 days to get test results.

Step 3: Receive results and upload results to the national single window
When the quality test results are available, the importer or sample testing unit can upload the results to the national single window system.

After the results are available, the Department of Standards and Metrology will accept or reject the registration application.

Above are three basic steps to register for quality inspection of all types of water heaters. If you do not understand the quality inspection registration process, please contact the hotline or hotmail for advice.

6. Energy labeling registration process

Storage water heaters are among the products that must have energy labels. Energy labeling is regulated in detail in terms of procedures at 23/VBHN-BCT dated March 24, 2020.

There are two ways to register for energy labeling: One is to send a paper file to the Ministry of Industry and Trade; Two is to complete the customs clearance file through the electronic information system of the Ministry of Industry and Trade. Next, Just In Time would like to share with you the procedure for applying for energy labeling for water heaters with electronic storage.

Step 1: Prepare documents and create an account.
Documents to register for energy labeling include: Energy labeling registration form; test results by testing organization for each model; expected energy label sample.

To register, you must create a business account on the Ministry of Industry and Trade's electronic information system at the website: www.dichvucong.moit.gov.vn.

Step 2: Register your profile on the electronic information portal
. After having an account and the necessary documents listed above, you can create an energy label registration profile. Data entry is carried out according to the steps and items in the information portal form. When declaring, remember to attach the profile listed above.

Step 3: Wait for results
After the application is submitted, the Ministry of Industry and Trade will review and approve the application. If the approval result is available, it can be used to carry out procedures for importing water heaters.

** See more Procedures for importing air purifiers

7. Procedures for importing water heaters

The procedure for importing water heaters is the same as for many other items. It is very specifically regulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018. We summarize the steps briefly so that you can visualize the whole picture.

Step 1: Declare customs declaration
After having all import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notice of arrival and determining the HS code of the water heater. Then you can enter the declaration information into the customs system via software.

Declare customs declaration on customs software. Requires importers to have knowledge of data entry into the software. Do not declare customs declaration on your own when you do not fully understand this work. Declare on your own may cause errors that cannot be corrected on the customs declaration. At that time, it will cost a lot of money and time to fix.

Within 30 days from the date of arrival of the goods at the port, the customs declarant must make a customs declaration. If this deadline is exceeded, the importer will face a penalty fee from the customs.

This is the most important step in the process of importing water heaters. If the declaration is incorrect, the business will face penalties for taxes and origin according to customs law.

Step 2: Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration classification, print the declaration and bring the import documents to the customs office to open the declaration. Depending on the green, yellow, or red classification, perform the steps to open the declaration.

At this time, you will proceed to register for conformity inspection for the kettle. Registration documents and process Please contact Just In Time for advice.

The declaration must be opened as soon as possible, no later than 15 days from the date of declaration. The declarant must bring the documents to the Customs Department to open the customs declaration. After 15 days, the declaration will be canceled and you will face a penalty fee from the customs.

Note: After having the official declaration, you need to contact the customs office to carry out the procedures for importing the kettle. You should not leave the declaration for a long time before bringing it down to carry out the import procedures.

Step 3. Clear the customs declaration
After checking the documents, if there are no questions, the customs officer will accept the declaration. You can now pay import tax on the customs declaration to clear the goods.

In some cases, the declaration will be released to bring the goods to the warehouse for storage first. After completing the documents, the customs will proceed to clear the customs declaration. When the declaration has not been cleared, it is necessary to carry out the procedures to clear the declaration. If it is overdue, you will face a penalty fee and it will take a lot of time.

Step 4. Bring the goods to the warehouse for storage and use
the Customs Clearance Declaration, then proceed with the declaration liquidation step and complete the necessary procedures to bring the goods to the warehouse. To be able to receive the goods conveniently, you need to fully prepare the release order, means of transport and goods accepted to pass through the surveillance area.

Above are the four steps to import water heaters. If you do not understand or have questions, please contact the hotline or hotmail for advice.

8. Notes when doing procedures to import water heaters

When importing water heaters, the following points should be noted:

Used water heaters are on the list of prohibited import goods;
Import tax is an obligation that the importer must fulfill to the state;
When importing, goods must be labeled according to 43/2017/ND-CP;
Identify the correct HS code to determine the correct tax and avoid penalties;
Goods can only be consumed on the market when the declaration is cleared through customs;
You should choose a reputable supplier and choose a suitable payment method to ensure safety;
Instantaneous or storage water heaters must be quality tested and energy labelled;