Electric Pallet Jack Import Procedure in Vietnam: HS Code, Duties and Documents 2026

Reviewed and updated by ICD - Week 43/2026

A self-propelled electric truck (electric pallet truck, electric stacker) imported into Vietnam is usually declared under HS code 8427.10.00, with a 0% preferential import duty and 8% VAT until 31 December 2026. From 1 July 2026, self-propelled forklifts under codes 8427.10.00 and 8427.20.00 must be certified for technical safety and environmental protection under Circular 49/2026/TT-BXD; from 28 July 2026, motorised trucks with a lifting capacity of 1,000 kg or more must also make a conformity declaration under Circular 16/2026/TT-BNV.

This guide is for companies importing electric hand pallet trucks themselves: choosing the HS code, calculating tax, preparing documents, identifying the three layers of quality control, and declaring the battery. The rules changed a lot in 2025 and 2026, so each point carries the document number and date; data checked on 19 October 2026. Where something is our reading rather than the wording of a document, the guide says so.

1. Choosing the right HS code: self-propelled or not

Heading 8427 covers “fork-lift trucks; other works trucks fitted with lifting or handling equipment”. The three eight-digit codes you will meet are split by two criteria: whether the truck is self-propelled, and what the travel power source is.

The hardest boundary is a hydraulic hand pallet truck with electric assistance for lifting only. On our reading of the heading titles, a truck that is not self-propelled falls under 8427.90.00 even if it lifts electrically, while a truck with an electric motor driving the wheels falls under 8427.10.00. Even so, the words “hand pallet truck” are not enough to fix the code; Tradeint on 17 September 2026 also noted that walk-behind equipment with an electric motor assisting lifting or travel needs its construction analysed, and that you should not copy a code from an earlier shipment when the model, capacity or drive mechanism has changed.

Legally, Article 26 of the Customs Law requires classification based on the customs file and technical documents; if customs does not accept the code you declare, it has the right to take a sample for analysis, and you have the right to complain or sue. Article 28 allows you to request an advance ruling on the code: you submit a catalogue or sample, customs replies in writing, and that reply has legal value when the goods actually imported match the information provided.

2. Tax payable: 0% import duty, 8% VAT

The Vietnam Trade Portal gives the preferential MFN import duty for code 8427.10.00 as 0%, effective from 1 September 2016, and Tradeint (17 September 2026) reports that the 2026 tariff applies 0% to the main codes of heading 8427. Because the base rate is already zero, a certificate of origin (C/O) from a trade agreement does not bring duty any lower; a C/O now only proves origin when customs needs it. Forklifts are not subject to special consumption tax.

The standard VAT rate is 10%, reduced to 8% from 1 July 2025 to 31 December 2026 under Decree 174/2025/ND-CP, if the goods are not on the excluded list. Worked example: a shipment with a taxable value of VND 500 million, import duty 0, VAT at 8% is VND 40 million, VND 10 million less than at 10%. Under clause 3, Article 29 of the Customs Law, the tax policy applied is the one in force when the declaration is registered, so for a shipment registered from 1 January 2027 you need to re-check the VAT rate at that time.

3. Customs documents and declaration procedure

Import documents follow clause 2, Article 16 of Circular 38/2015/TT-BTC, as amended by Circular 121/2025/TT-BTC (signed 18 December 2025, effective 1 February 2026). For an electric truck the set normally includes:

• Import customs declaration, with a customs value declaration where one is required.
• Commercial invoice.
• Bill of lading or equivalent transport document.
• Certificate of origin, when you want a special preferential rate.
• Quality inspection registration number and quality certificate from the certification body: for self-propelled forklifts (see section 4).

Article 25 of the Customs Law (consolidated text 54/VBHN-VPQH of 2026) allows the import declaration to be filed before the goods arrive at the border gate or within 30 days of arrival; the declaration is valid for processing for 15 days from registration.

1. For self-propelled forklifts, register the quality inspection first on the National Single Window to obtain a registration number, then use that number when declaring to customs.
2. File the electronic declaration on the customs electronic data processing system.
3. Receive the channel result: green channel pays tax and clears; yellow channel presents documents for checking; red channel submits documents and presents the goods for physical inspection.
4. Pay the tax and receive customs clearance.
5. If errors are found after clearance, amend within 60 days of the clearance date, except for content relating to licences or specialised quality inspection (Article 29 of the Customs Law).

4. Three layers of quality control: which layer applies to your truck

The quality rules for imported forklifts changed twice in 2026, so many older articles contradict each other. Until 30 June 2026, forklifts were outside the Ministry of Construction’s list after Circular 71/2025/TT-BXD; the NVICC centre’s notice of 6 March 2026 and Official Letter 2150/DKVN-PTGTDB of 4 June 2026 were both based on that position. From 1 July 2026, Circular 49/2026/TT-BXD put the “Forklifts” line, codes 8427.10.00 and 8427.20.00, back on the high-risk list. Control now splits into three independent layers.

Layer 1: conformity declaration under QCVN 25:2015

Circular 16/2026/TT-BNV of the Ministry of Home Affairs was signed on 28 July 2026, took effect on the day of issue and replaced Circular 01/2021/TT-BLDTBXH. Item 8 of the medium-risk goods list reads “Motorised forklifts with a lifting capacity of 1,000 kg or more”, HS codes 8427.10.00, 8427.20.00 and 8427.90.00, managed under QCVN 25:2015/BLDTBXH (Circular 51/2015/TT-BLDTBXH of 8 December 2015).

The requirement is a conformity declaration, based on a certificate from an accredited certification body, or a self-assessment based on test results from an accredited or designated laboratory, under methods 5, 7 and 8 of Circular 14/2026/TT-BKHCN. A point that is easy to misread: for the medium-risk group, imported goods make a conformity declaration before circulating on the market; the phrase “state quality inspection” at import applies only to the high-risk group such as safety helmets and elevators. For inspection once the truck is in service, there is a separate article on whether a pallet jack needs an inspection certificate.

Layer 2: certification of technical safety and environmental protection

Circular 49/2026/TT-BXD of the Ministry of Construction was signed on 30 June 2026 and took effect on 1 July 2026. Appendix I, section III “Specialised machinery vehicles” (QCVN 13:2024/BGTVT), line 3 reads “Forklifts” with HS codes 8427.10.00 and 8427.20.00. Under clause 2, Article 3, goods in this group must be certified for technical safety and environmental protection, and imports follow Circular 54/2024/TT-BGTVT. Code 8427.90.00 is not named in this line. The forklift line carries no exception for place of use; the exception for “operating only inside factories” in the same section is stated only for scissor-type personnel lifts.

Under Article 4 of Circular 54/2024/TT-BGTVT, the importer files a registration for inspection on the National Single Window; when the certification body issues an inspection registration number, you use it for procedures with border-gate customs. The file must state the PIN or serial number of the specialised machinery vehicle, otherwise it is refused. The certification body’s maximum time limits are as follows.

One point remains unclear: the list says “Forklifts” generically by HS code, while QCVN 13:2024/BGTVT is the regulation for specialised machinery vehicles. We have not found a document stating clearly whether the registration authority treats a walk-behind electric pallet truck as a specialised machinery vehicle. If you import this type, send the catalogue and ask the Vietnam Register or the certification body in writing before ordering, instead of assuming an exemption.

Layer 3: labelling imported goods

Under Decree 111/2021/ND-CP (effective 15 February 2022), the original label at clearance must show the goods name, origin, and the name or abbreviated name of the overseas producer. After clearance, when the goods go to your warehouse, the importer adds a Vietnamese label with the goods name, the name and address of the responsible organisation and origin before circulation. Used goods are outside this decree.

5. The battery in an electric truck: declare it as Class 9 dangerous goods

An electric truck always comes with a battery, and the shipping declaration rules changed on 1 January 2026. Amendment 42-24 of the IMDG Code became mandatory from that date: UN 3171 “battery-powered vehicle” is no longer used for vehicles powered by lithium-ion or sodium-ion batteries, which are declared as UN 3556 (lithium-ion), UN 3557 (lithium metal) or UN 3558 (sodium-ion), according to Maersk’s notice of 6 January 2026.

This carrier recommends that a shipment under special provision SP 962 carry dangerous-goods placards on all four sides of the container, and warns that a shipment with the wrong code may be delayed, refused or fined. A truck with a flooded lead-acid battery still falls under UN 3171, according to the technical document on provisions SP 961 and 962.

By air under IATA’s battery guidance document (2026): a battery-powered vehicle above 100 Wh must be shipped with a state of charge not exceeding 30% of capacity, or an indicated capacity not exceeding 25%; above that, it may be shipped only when the authorities of the State of origin and the State of the operator approve in writing. The battery maker and distributor must then have the UN 38.3 test summary available. The 30 to 50% levels and a separate cargo rule for batteries above 100 Wh stated in some older articles do not match this document.

6. Costs beyond tax and choosing who handles the procedures

Besides the price of the goods and tax, a shipment incurs international freight, local charges at the destination port (THC, D/O), testing and certification costs when a conformity declaration is needed, domestic transport and agent service fees if you hire an agent. Each item depends on the shipping line, port and certification body, so this guide gives no general figures.

The customs declarant, whether declaring directly or through an agent, must declare the items on the declaration fully and accurately (Article 29 of the Customs Law). If you have no dedicated staff, choose a provider with a record of handling heading 8427 correctly and ask them to cross-check the HS code against the catalogue before transmitting the declaration.

Related product

ICD Vietnam distributes Xilin forklifts (Ningbo Ruyi Group), with a 12-month warranty. One reference model: ICD EPT20 electric low-lift pallet truck. Besides selling trucks, ICD Vietnam also repairs forklifts, rents them out and supports instalment purchases.

Frequently asked questions

1. What taxes apply to importing a self-propelled electric truck?

The preferential MFN import duty for codes 8427.10.00, 8427.20.00 and 8427.90.00 is 0%. Forklifts are not subject to special consumption tax. VAT is 8% until 31 December 2026 under Decree 174/2025/ND-CP, after which you need to re-check the policy at the time the declaration is registered.

2. Does a C/O lower import duty on electric trucks?

No. The MFN rate is already 0%, so a C/O does not bring duty any lower. A C/O is still in the file when you want a special preferential rate or when customs needs to verify origin.

3. Does an imported electric truck need a registration inspection?

From 1 July 2026, forklifts under codes 8427.10.00 and 8427.20.00 are in Appendix I of Circular 49/2026/TT-BXD and so must be certified for technical safety and environmental protection under Circular 54/2024/TT-BGTVT; code 8427.90.00 is not named in this line. For walk-behind electric pallet trucks specifically, no document says clearly whether they count as specialised machinery vehicles, so ask the certification body in writing. A conformity declaration under Circular 16/2026/TT-BNV is a separate layer, applying to motorised trucks of 1,000 kg and above.

4. How do I declare the lithium battery of an electric truck for shipping?

By sea: from 1 January 2026 a lithium-ion battery vehicle is declared under UN 3556, no longer UN 3171. By air: a battery vehicle above 100 Wh ships with a state of charge not above 30%, or an indicated capacity not above 25%. Ask your forwarder to confirm the code for your exact model.

Contact us about electric trucks

References

• HS code, tariff, 8% VAT: Vietnam Trade Portal, code 84271000; Tradeint, Forklift import procedure 2026, 17 September 2026; Decree 174/2025/ND-CP.
• Customs Law 54/2014/QH13, consolidated text 54/VBHN-VPQH of 2026, Articles 24 to 29: Government portal.
• Import customs documents, Article 16 of Circular 38/2015/TT-BTC: Circular 121/2025/TT-BTC of 18 December 2025.
• Channel routing procedure: Ministry of Industry and Trade portal, import customs procedure.
• Medium-risk goods list, item 8: Circular 16/2026/TT-BNV of 28 July 2026 (summary by Enviapac); full text of the attached list.
• Forklift quality certification: Circular 49/2026/TT-BXD of 30 June 2026 of the Ministry of Construction; Circular 54/2024/TT-BGTVT, Article 4; NVICC notice of 6 March 2026 and Official Letter 2150/DKVN-PTGTDB of 4 June 2026 (position until 30 June 2026).
• Labelling of imported goods: Decree 111/2021/ND-CP.
• Batteries and dangerous goods: Costha, IMDG provisions SP 961 and 962; Maersk, IMDG Code 42-24, 6 January 2026 (IMDG 42-24); IATA, Lithium battery guidance document 2026.