Pallet Jack Import Procedure Vietnam: Full Guide

HS codes 8428.90.10 and 8428.90.90, import duties 0-5%, 7-step customs process, required documents, and real costs for importing pallet jacks into Vietnam.

Table of Contents

1. HS code for hand pallet trucks
2. Import duty and VAT
3. Quality checks on import: registration inspection or conformity declaration
4. Customs documents for imports
5. The import process step by step
6. Penalties for a wrong HS code or value
7. Used hand pallet trucks
Frequently asked questions
Contact us about hand pallet trucks
References

Reviewed and updated by ICD - Week 43/2026

A hydraulic hand pallet truck without an engine is declared under HS code 8427.90.00, with a 0% preferential import duty and 8% VAT until 31 December 2026, and by the wording of the current lists it needs neither vehicle registration inspection nor a conformity declaration on import. A truck with a motor of 1,000 kg and above falls under conformity declaration per Circular 16/2026/TT-BNV. The rest of this guide says which document says what, and where we are giving our own reading.

8427.90.00

HS code for hydraulic hand pallet trucks (Official Letter 7095/TCHQ-GSQL)

Preferential import duty for code 8427.90.00 (Decree 26/2023)

VAT rate until 31 December 2026 (Decree 174/2025)

VND 2 million

Tax-shortfall threshold per declaration for a fine on organisations (Article 10, Decree 169/2026)

Many online guides still say importing a hand pallet truck requires registration inspection under Circular 12/2022/TT-BGTVT and quote the penalties of Decree 128/2020. Both documents were replaced from 1 July 2026, so this guide re-checks against the rules in force at 19 October 2026.

1. HS code for hand pallet trucks

Xilin hydraulic hand pallet truck, hand-pumped, polyurethane wheels

The General Department of Customs gave guidance in Official Letter 7095/TCHQ-GSQL of 21 December 2007: a hand pallet truck with a hydraulic lifting mechanism falls under heading 8427, code 8427.90.00. The letter also deals with refunding duty on earlier shipments that had been classified under heading 8716 (carts), showing the boundary between the two headings was once genuinely disputed. The distinguishing point is the lifting mechanism: a hydraulic cylinder that lifts the load makes it a lift truck; just wheels and a push handle make it a cart.

Type of goods	HS code	Basis and notes
Hydraulic hand pallet truck, hand-pumped, no motor	8427.90.00	Official Letter 7095/TCHQ-GSQL (21 December 2007)
Self-propelled truck with an electric motor	8427.10.00	Appendix I of Circular 49/2026/TT-BXD and the list in Circular 16/2026/TT-BNV both give this code
Walk-behind electric pallet truck, electric stacker	8427.10.00 or 8427.90.00	We found no separate classification notice, so apply for an advance ruling on the code
Hand cart with no lifting mechanism	8716	Not a lift truck

Heading 84.28 (lifts, conveyors and other handling machines) does not apply to hand pallet trucks. When unsure about the code, Article 28 of the Customs Law allows you to ask the customs authority for an advance ruling, with a sample or technical documents; the VNTR portal of the Ministry of Industry and Trade says the application should be filed at least 60 days before the first shipment.

2. Import duty and VAT

The preferential (MFN) import duty for code 8427.90.00 in Appendix II of Decree 26/2023/ND-CP is 0%. Goods originating from a country not entitled to MFN rates pay the ordinary rate under Decision 15/2023/QD-TTg; by our lookup on 19 October 2026 this is 5% for code 8427.90.00, but check the decision’s appendix before calculating. Because the preferential rate is already 0%, a certificate of origin (C/O) does not lower duty any further; it only helps prove the goods come from an entitled country.

VAT is 10% by default. Decree 174/2025/ND-CP (under Resolution 204/2025/QH15) reduces it to 8% for goods normally taxed at 10%, effective from 1 July 2025 to 31 December 2026, except the excluded groups in Article 1. A forklift is chapter 84 machinery, so we take it to be in the reduced group, and a shipment whose declaration is registered from 1 January 2027 must be recalculated at the rate set by law at that time.

Item	How it is calculated	Example for a shipment with a CIF value of USD 10,000
Import duty	CIF value x duty rate	USD 0 (0% rate)
VAT	(CIF value + import duty) x VAT rate	USD 800 at 8%; USD 1,000 at 10%

The figures in the table only illustrate the calculation; they are not a quotation or cost estimate. Freight, port charges and service fees vary by time and provider, so we give no figures.

3. Quality checks on import: registration inspection or conformity declaration

From 1 July 2026, Circular 49/2026/TT-BXD (issued 30 June 2026) repeals Circular 12/2022/TT-BGTVT and Circular 62/2024/TT-BGTVT. In the new list, the “Forklifts” entry under specialised machinery vehicles shows only codes 8427.10.00 and 8427.20.00. Code 8427.90.00 for hand pallet trucks does not appear in this entry.

Another list is also relevant: Circular 16/2026/TT-BNV (issued 28 July 2026, replacing Circular 01/2021/TT-BLDTBXH). The entry “Motorised forklifts with a lifting capacity of 1,000 kg or more” lists all three codes 8427.10.00, 8427.20.00 and 8427.90.00, applies QCVN 25:2015/BLDTBXH, and imported goods must have a conformity declaration before circulation.

Truck type	List	Requirement on import
Hand-pumped hand pallet truck, no motor	Not named in the forklift entry of Circular 49/2026; has no motor so outside the motorised forklift entry of Circular 16/2026	By the wording: in neither list
Self-propelled forklift 8427.10.00, 8427.20.00	Appendix I of Circular 49/2026/TT-BXD (specialised machinery vehicles, QCVN 13:2024/BGTVT)	Quality certification for imported goods under Circular 54/2024/TT-BGTVT
Motorised forklift of 1,000 kg and above	Circular 16/2026/TT-BNV, QCVN 25:2015/BLDTBXH	Conformity declaration before circulation
Electric pallet truck, electric stacker	Has a motor so may fall in both lists	Ask the competent authority before ordering

Where to be careful

Code 8427.90.00 appears in the motorised forklift entry of Circular 16/2026, and hand-pumped pallet trucks also carry this code. We read the words “motorised” literally: a truck pumped entirely by human effort is not in that entry. This is our own reading, with no dedicated guidance document, so for a high-value shipment apply for an advance ruling or ask in writing and keep the reply.

On transitional rules, Article 7 of Circular 49/2026 allows a shipment that was issued a quality inspection registration before 1 July 2026 to complete procedures under the old rules, and a shipment whose customs declaration was registered before that date to continue under the rules at the time of registration.

Xilin hand pallet truck with long forks and aluminium-core wheels

4. Customs documents for imports

Customs documents for imports currently follow clause 2, Article 16 of Circular 38/2015/TT-BTC, as amended by Circular 121/2025/TT-BTC (effective 1 February 2026). For a typical shipment of hand pallet trucks the documents commonly used are:

Customs declaration.
Commercial invoice, when the buyer must pay the seller.
Bill of lading or equivalent transport document (sea, air, rail).
Certificate of origin, if you want to show the goods come from an entitled country.
Customs value declaration, where it must be filed under Circular 39/2015/TT-BTC.
Specialised inspection papers or conformity declaration, if the truck is in the cases in section 3.

Catalogues, photos and a description of the lifting mechanism are not on the mandatory list in Article 16, but they are the technical documents customs uses to classify under Article 26 of the Customs Law, so keep them ready in case the declaration is queried. On timing, Article 25 of the Customs Law allows import documents to be filed before the goods arrive at the border gate or within 30 days of arrival; Amending Law 11/2026/QH16 (effective 1 March 2027) keeps this deadline.

Imported goods must also carry the original label and, when circulated, a Vietnamese secondary label with the mandatory content under Decree 43/2017/ND-CP, amended by Decree 111/2021/ND-CP.

5. The import process step by step

Determine the HS code and the quality-inspection regime for the truck type you plan to import; if unsure, apply for an advance ruling.
Sign the contract and have the supplier issue the invoice, packing list and certificate of origin describing the hydraulic lifting mechanism, capacity and model correctly.
File the electronic customs declaration within the Article 25 deadline; the system routes it to the green, yellow or red channel, which decides how much the documents and goods are checked.
Pay import duty and VAT and receive the customs clearance decision.
If the truck is in the motorised 1,000 kg and above group, complete the conformity declaration before placing it on the market.
Attach the Vietnamese secondary label before selling or putting it into use.

Green channel

No document or physical check, cleared after tax is paid

Yellow channel

Customs documents are checked

Red channel

Documents and the goods are physically checked

6. Penalties for a wrong HS code or value

From 1 July 2026, penalties are set by Decree 169/2026/ND-CP, replacing Decree 128/2020/ND-CP. A wrong goods name, code, tax rate or customs value that leads to underpaid tax falls under Article 10. The taxpayer must also pay the full tax shortfall.

Fine of 10% of the tax shortfall

Self-detected and declared late, after customs announces an inspection, or more than 60 days after clearance

Fine of 20% of the tax shortfall

Detected by customs during procedures or during post-clearance audit

Fine threshold

A tax difference of VND 500,000 per declaration for individuals, VND 2,000,000 for organisations

Tax evasion is handled under Article 15 of the decree. With code 8427.90.00 the preferential import duty is already 0%, so in our view the risk of underpaid tax lies mainly in VAT and in customs value declared lower than the real value.

7. Used hand pallet trucks

Used machinery and equipment are covered by Circular 56/2026/TT-BKHCN of the Ministry of Science and Technology, issued and effective from 5 September 2026, which follows Decision 18/2019/QD-TTg. Article 6 requires equipment no more than 10 years old (some sectors have their own limit in Appendix I) and made to a QCVN, or to a TCVN or the standard of a G7 country or Korea when no QCVN exists. The import file must include an inspection certificate from a designated inspection body.

Article 4 only allows importing used equipment that directly serves the company’s own production in Vietnam. We read this as meaning a business importing used trucks for resale would struggle to meet the condition, and should ask customs before ordering. For brand-new trucks the conditions above do not apply.

ICD Vietnam distributes Xilin hand pallet trucks with a 12-month warranty. Related product: ICD BF-III 2.5-tonne low-lift hand truck. Besides selling trucks, ICD Vietnam also repairs forklifts, rents them out and supports instalment purchases.

Frequently asked questions

1. Which HS code and how much duty for an imported hand pallet truck?

A hydraulic hand pallet truck without a motor is declared under 8427.90.00 per Official Letter 7095/TCHQ-GSQL. Preferential import duty is 0% under Decree 26/2023, and VAT is 8% until 31 December 2026 under Decree 174/2025.

2. Does importing a hand pallet truck need a registration inspection?

Circular 12/2022/TT-BGTVT was repealed from 1 July 2026. The new list (Circular 49/2026/TT-BXD) names only forklift codes 8427.10.00 and 8427.20.00, so by its wording a hand-pumped truck under code 8427.90.00 is not covered. A truck with a motor must also be checked against Circular 16/2026/TT-BNV.

Hand-pumped truck, code 8427.90.00

Not named in the forklift entry of Circular 49/2026

Self-propelled truck 8427.10.00, 8427.20.00

Counts as a specialised machinery vehicle

Truck with a motor of 1,000 kg and above

Conformity declaration under Circular 16/2026

3. Does a Form E C/O reduce duty on hand pallet trucks?

Not any further, because the preferential import duty for code 8427.90.00 is already 0%. A C/O is still worth having to prove origin and avoid the ordinary rate.

4. What is the fine for a wrong HS code?

Under Article 10 of Decree 169/2026/ND-CP: 10% of the underdeclared tax if declared late voluntarily, 20% if customs detects it, plus the full tax shortfall. A fine applies only when the tax difference is VND 2,000,000 or more per declaration for an organisation.

10%

Fine when declared late voluntarily

20%

Fine when detected by customs

VND 2 million

Tax-difference threshold per declaration for organisations

5. Can I import used hand pallet trucks?

Used equipment is covered by Circular 56/2026/TT-BKHCN: no more than 10 years old, with an inspection certificate, and imported only to directly serve the company’s own production. Buying used trucks for resale will struggle to meet this condition, in our reading.