Table of Contents
- HS Code for pallet stretch wrapping machines
- Import duty rates by origin and C/O form
- Total landed cost when self-importing
- Self-import vs. buying locally from ICD Vietnam
- HS code for PE stretch wrap film (for reference)
- Related articles
- Frequently asked questions about stretch wrapping machine HS codes
- Contact ICD Vietnam
- Stretch wrapping machine HS code table by machine type and import duty
- Notes on declaring HS codes for machines and spare parts
- Frequently asked questions
Reviewed and updated by ICD - Week 33/2026
The HS code for pallet stretch wrapping machines is 8422.30 - “machinery for packing or wrapping goods, including heat-shrink wrapping machinery.” Import duty ranges from 0% with a valid C/O (Form D, E, or AK) to 15-20% under MFN rates. This guide covers the full HS code, duty rates by origin, total landed cost, and a comparison between self-importing and buying locally from ICD Vietnam.
HS Code for pallet stretch wrapping machines
Primary HS Code: 8422.30 - “Machinery for packing or wrapping goods (including heat-shrink wrapping machinery).” This is the 6-digit code under the international Harmonized System (HS), covering rotary arm pallet wrappers, horizontal orbital wrappers for long goods, and self-propelled robotic wrapping machines.
Vietnam 8-digit HS code (under the Vietnam Schedule of Import and Export Commodities): 8422.30.90 - “Other” within heading 8422.30. Always confirm the current code with your customs broker or the General Department of Vietnam Customs, as the schedule is updated periodically.
Import duty rates by origin and C/O form
| C/O form | Trade agreement | Origin | Duty rate |
|---|---|---|---|
| None / invalid C/O | MFN (Most Favored Nation) | Any non-FTA country | 15-20% |
| Form D | ATIGA (ASEAN) | Thailand, Malaysia, Singapore, Indonesia, etc. | 0% |
| Form E | ACFTA (China-ASEAN) | China | 0% |
| Form AK | AKFTA (Korea-ASEAN) | South Korea | 0% |
| Form AI | AIFTA (India-ASEAN) | India | 0-5% |
MFN rate (no C/O or invalid C/O): 15-20%. Applies when importing from a country that has no FTA with Vietnam, or when the shipment does not meet the rules of origin under the applicable FTA.
Form D (ATIGA - ASEAN): 0% when importing from ASEAN member states (Thailand, Malaysia, Singapore, Indonesia, etc.) and the machine meets the ASEAN content requirement (ASEAN value content greater than 40%).
Form E (ACFTA - China): 0% when importing from China with a valid Form E. China is the most common source due to price competitiveness, but carries risks around spare parts availability and warranty support in Vietnam.
Form AK (AKFTA - South Korea): 0% when importing from South Korea with a valid Form AK. Korean machines are generally regarded as higher quality.
Form AI (AIFTA - India): 0-5% depending on the specific product classification.
Total landed cost when self-importing
Import duty is only one component. Self-importing a stretch wrapping machine also involves: import VAT of 10% on (CIF value + import duty); quality inspection fees if the machine falls under a controlled goods category; customs clearance service fees and inland freight from port to warehouse; and bank charges for LC or TT payments.
Total landed cost typically adds 15-30% on top of the FOB price. For a machine with a FOB price of USD 20,000 (approximately VND 500 million), the additional cost is VND 75-150 million. Add to this the ongoing risks: no spare parts stock in Vietnam, complex cross-border warranty claims, and the absence of a Vietnamese VAT invoice.
Self-import vs. buying locally from ICD Vietnam
| Criteria | Self-import | Buy from ICD Vietnam |
|---|---|---|
| Process | Complex - 2 to 4 weeks for clearance | Delivery in 3 to 7 days |
| VAT invoice | Complex (import VAT only) | Full Vietnamese VAT invoice |
| Spare parts | Must import separately - 4 to 8 weeks lead time | Stock held in Hanoi and Ho Chi Minh City |
| Technical support | Contact overseas manufacturer | ICD technician responds same day |
| Warranty | Complex, international shipping cost | On-site warranty at customer warehouse |
| Risk level | High (customs, quality, warranty) | Low |
HS code for PE stretch wrap film (for reference)
PE stretch wrap film imported separately uses HS code 3920.10 - “Other plates, sheets, film and strip of polymers of ethylene, non-cellular, not reinforced, laminated, supported or similarly combined with other materials, without backing.” MFN import duty on PE film is typically 5-10%; 0% with an ASEAN C/O. See the PE stretch wrap film guide to estimate film costs separately from the machine purchase.
For guidance on selecting the right machine model for your operation, see how to choose a stretch wrapping machine.
Related articles
| Stretch wrapping machine articles | PE stretch wrap film guide | How to choose a stretch wrapping machine |
Frequently asked questions about stretch wrapping machine HS codes
1. What is the HS code for a pallet stretch wrapping machine?The international 6-digit HS code is 8422.30, covering machinery for packing or wrapping goods including heat-shrink wrapping machinery. In Vietnam, the 8-digit code is 8422.30.90 (“Other” within heading 8422.30). Confirm the current code with your customs broker before filing.
2. What import duty applies to stretch wrapping machines?With no C/O or an invalid C/O, the MFN rate is 15-20%. With a valid C/O Form D (ASEAN), Form E (China), or Form AK (South Korea), the rate drops to 0%. Form AI (India) gives 0-5% depending on the specific sub-heading.
3. Is there VAT on top of import duty?Yes. Import VAT of 10% applies on the sum of the CIF value plus import duty. This is in addition to any customs service fees and inland freight from the port to your warehouse.
4. Does importing from China attract 0% duty?Yes, provided a valid C/O Form E is obtained and the machine meets the rules of origin under ACFTA. Without a valid Form E, the MFN rate of 15-20% applies.
5. What is the total landed cost when self-importing?Budget 15-30% on top of the FOB price to cover import duty, import VAT, customs clearance fees, and inland freight. For a USD 20,000 FOB machine, this adds roughly VND 75-150 million before the machine reaches your warehouse.
6. What are the risks of self-importing vs. buying locally?Self-importing risks include customs delays (2-4 weeks), no spare parts stock in Vietnam (4-8 weeks to reorder), complex cross-border warranty claims, and the absence of a full Vietnamese VAT invoice. Buying locally from ICD gives delivery in 3-7 days, same-day technical support, on-site warranty, and a full VAT invoice.
7. What is the HS code for PE stretch wrap film?PE stretch wrap film is classified under HS 3920.10. MFN import duty is typically 5-10%; 0% applies with an ASEAN C/O.
Contact ICD Vietnam
Hotline: 0983 797 186 / 090 345 9186 / 090 5859 186
Email: sales@icdvietnam.com.vn | Zalo: Chat Zalo
Stretch wrapping machine HS code table by machine type and import duty
All pallet stretch wrapping machines fall under heading 8422 of the import-export tariff schedule - the heading for “machinery for packing, wrapping or covering goods”. Depending on the level of automation and the machine’s construction, the 8-digit HS code can differ, which in turn affects the MFN duty rate and VAT. The table below classifies machines by type so you can declare them accurately and avoid customs value consultation or HS code reclassification.
| Stretch wrapping machine type | Reference HS code | Preferential import duty (MFN) | VAT |
|---|---|---|---|
| Automatic / semi-automatic pallet stretch wrapper (turntable, rotary arm) | 8422.30.90 | 0% - 3% | 8% - 10% |
| Other packing/wrapping machinery in the same line | 8422.40.90 | 0% - 3% | 8% - 10% |
| Handheld stretch wrapping tool (powered type) | 8422.30.90 / 8467.xx | 0% - 5% | 8% - 10% |
| Spare parts and components for stretch wrapping machines | 8422.90.00 | 0% - 3% | 8% - 10% |
The duty rates and HS codes above are for reference only and must be verified against the current tariff schedule at the time of import. Businesses with a valid C/O form D (ASEAN), form E (China) or form AK/AANZ usually qualify for 0% import duty. For powered handheld devices, carefully verify whether they belong to heading 8422 (packing machinery) or heading 8467 (handheld tools) to avoid declaring the wrong code.
Notes on declaring HS codes for machines and spare parts
Mixing up the HS code between a complete machine and its components is a common mistake that gets shipments held at port. Below are the points to check before opening a customs declaration for an imported stretch wrapping machine:
- Separate the complete machine (8422.30) from components (8422.90): turntables, motors, circuit boards and film-tension springs imported loose must be declared under 8422.90.00, not lumped together with the complete-machine code.
- Describe the goods with a clear function: state “semi-automatic/automatic pallet stretch wrapping machine” rather than just “packing machine” so customs does not reclassify it under a code with a higher duty rate.
- Prepare the catalogue and technical specifications: motor power, turntable diameter, load capacity - used to substantiate the HS code if it is queried.
- Check for a valid C/O before placing the order: a correctly issued form E (China) or form D (ASEAN) brings import duty down to 0%, saving 3% of the machine’s value.
- Buy your stretch wrapping machine from a domestic supplier: with the stretch wrapping machine range available at ICD Vietnam, your business does not need to declare an HS code, bears no customs clearance risk, and receives full VAT invoices.
Frequently asked questions
What is the exact HS code for a pallet stretch wrapping machine?
Pallet stretch wrapping machines fall under heading 8422; in Vietnam the detailed HS code is usually 8422.30.90 (reference, verify against the current tariff schedule). This is the heading for machinery used to pack, wrap and cover goods, and it applies to both turntable machines and automatic rotary arm machines.
Which HS code applies to stretch wrapping machine spare parts?
Dedicated spare parts and components of stretch wrapping machines (motor, turntable, film tension unit, circuit board) are declared under code 8422.90.00 - the “parts of packing machinery” heading. Do not lump loose components together with the complete-machine code 8422.30, because the two codes have different duty treatment and inspection requirements.
How much is the import duty on a stretch wrapping machine from China?
Imports from China with a valid C/O form E usually qualify for 0% import duty; without a C/O, the MFN rate of around 0-3% applies (reference, verify against the current tariff schedule). Import VAT is 8-10% depending on the time of import. To finalize the exact cost, contact ICD Vietnam via hotline +84 983 797 186.
