FDI solutions

Buying and importing test equipment into Vietnam: HS codes, duty, VAT, CO/CQ, e-invoices and lead times

Importing test equipment into Vietnam involves an HS classification (most instruments fall under heading 90.30), import duty that is often 0% at MFN rates, import VAT collected at customs, origin and quality documents your buyer will ask for, and a Vietnamese e-invoice for every local purchase or rental. This guide explains each step for a foreign-invested company’s procurement team. Figures are indicative — verify with your customs broker.

From the first incoming-inspection bench to a full production line.
From the first incoming-inspection bench to a full production line.

1. HS codes that matter for test and measurement equipment

Vietnam uses the ASEAN Harmonised Tariff Nomenclature (AHTN, 8-digit) based on the WCO Harmonized System. Typical classifications — verify with your customs broker, classification rulings can differ by configuration:

Equipment Heading / subheading (indicative) Notes
Oscilloscopes and oscillographs 9030.20 Digital storage and mixed-signal scopes
Multimeters 9030.31 (without recording device) / 9030.32 (with recording device) Handheld and bench DMMs
Voltmeters, ammeters, other electrical measuring instruments 9030.33 / 9030.39 Clamp meters, insulation testers (check specific line)
Spectrum analyzers, signal analyzers, network analyzers, instruments for telecommunications 9030.40 / 9030.89 Telecom-specific instruments under 9030.40; other under 9030.89
Signal generators 8543.20 Often classified as signal generators under Chapter 85, not 90
DC power supplies (bench, programmable) 8504.40 Static converters
Thermal imaging cameras 8525.89 or 9027.50 depending on function Ruling varies; some high-resolution models are export-controlled at origin
Process, pressure and temperature calibrators 9026 / 9025 / 9030.89 By measured quantity
Torque wrenches (hand tools) 8204.11 / 8204.12 Non-adjustable / adjustable spanners and wrenches
Torque testers, measuring and checking instruments n.e.s. 9031.80 Bench-top torque testers, transducers

Look-up tools: ASEAN Tariff Finder, Vietnam Trade Repository (Ministry of Industry and Trade), General Department of Customs portal. The current preferential import tariff schedule is issued by government decree (Decree 26/2023/ND-CP at drafting; check for a newer schedule).

2. Import duty

  • MFN (preferential) rates. Most lines under headings 90.30, 90.31 and 90.27 carry a 0% MFN import duty in Vietnam’s schedule; some Chapter 84/85 lines (power supplies, hand tools) carry 0–10% — verify with your customs broker for your exact 8-digit line.
  • FTA rates. Where the MFN rate is above 0%, a certificate of origin under ATIGA (Form D), EVFTA, UKVFTA, CPTPP, RCEP, VJEPA/AJCEP or VKFTA can reduce it, provided the goods meet origin rules.
  • Duty base. Customs value (normally CIF at the Vietnamese port) — Law on Export and Import Duties 107/2016/QH13 and Decree 134/2016/ND-CP as amended (Decree 18/2021/ND-CP).

Sources: Law 107/2016/QH13; Decree 134/2016/ND-CP.

3. Import VAT

  • VAT is collected by customs at import on (customs value + import duty + any excise). The standard rate is 10%; a temporary 2-point reduction to 8% has applied to most goods and services in 2022–2026 (extended through 31 December 2026 under Resolution 204/2025/QH15 and Decree 174/2025/ND-CP at drafting) — verify with your customs broker which rate applies to your HS line on the import date.
  • Import VAT is creditable input VAT for a VAT-registered Vietnamese entity; keep the customs declaration and VAT payment receipt.
  • Goods imported directly from abroad by an export-processing enterprise (EPE) into a non-tariff zone are generally not subject to import VAT — see section 6.

Source: Law on Value Added Tax 48/2024/QH15 (effective 1 July 2025) and guiding decree — search by document number at thuvienphapluat.vn.

4. CO and CQ: who needs them and when

  • CO (Certificate of Origin) — issued by a chamber of commerce or authority in the exporting country. Customs needs it only if you claim an FTA-preferential duty rate; for 0% MFN lines it is optional for customs but frequently required by the buyer’s procurement policy and for anti-dumping or origin-marking checks.
  • CQ (Certificate of Quality / Conformity) — a manufacturer or third-party statement that the goods meet their specification. Not a customs document for most test equipment, but standard in Vietnamese purchasing contracts and for fixed-asset files. Lost in HCM supplies CO and CQ with every new instrument.
  • Product-specific licences. Radio-frequency transmitters and some RF test equipment may need a licence or type approval from the telecommunications regulator; certain high-resolution thermal cameras are export-controlled at origin (e.g., US EAR) and need an export licence before shipment — verify with your customs broker and the manufacturer.

5. E-invoices under Decree 123/2020/ND-CP

  • All domestic sales and services, including equipment rental, must be documented by an electronic invoice (hóa đơn điện tử) issued to the buyer’s name, address and tax code, in XML with a PDF representation, and registered with the tax authority (Decree 123/2020/ND-CP, amended by Decree 70/2025/ND-CP effective 1 June 2025; Circular 78/2021/TT-BTC and successor guidance).
  • Rental is invoiced per rental period at the VAT rate applicable to services on the invoice date; purchases are invoiced on delivery. A foreign-invested company can only deduct input VAT and recognise the expense with a compliant e-invoice — a foreign supplier’s invoice does not qualify for local deduction.
  • Sales to an EPE are treated as on-the-spot export: 0% VAT with export customs procedures — see section 6.

Sources: Decree 123/2020/ND-CP; Circular 78/2021/TT-BTC; Decree 70/2025/ND-CP (search by number).

6. Export-processing enterprises and fixed-asset exemptions

  • EPE / non-tariff zone. An export-processing enterprise (doanh nghiệp chế xuất) operating in an EPZ or as a non-tariff zone imports equipment from abroad without import duty and without import VAT, subject to customs supervision and the conditions in Decree 35/2022/ND-CP on industrial zones and export-processing zones — verify with your customs broker that your enterprise has confirmed EPE status.
  • Fixed assets of investment-incentive projects. Machinery and equipment imported to create fixed assets of a project entitled to investment incentives (by sector or location) can be exempt from import duty under Article 16 of Law 107/2016/QH13; a registered duty-exempt list is filed with customs before import.
  • Temporary import. Demonstration, testing and exhibition equipment can be temporarily imported and re-exported within set time limits; equipment leased from abroad is generally dutiable on temporary import with partial refund on re-export. Renting from local stock avoids this process entirely.

Source: Decree 35/2022/ND-CP (search by number at thuvienphapluat.vn); Law 107/2016/QH13 Article 16.

7. Realistic lead times (order to your plant, indicative — verify at quotation)

Brand / category In-stock in Vietnam Factory order, door-to-door
Keysight bench instruments (scopes, DMMs, PSUs) Rental next day; some sales stock 6–10 weeks
Keysight / R&S RF analyzers, VNAs, signal generators (configured) Rental next day for core models 8–14 weeks
Tektronix oscilloscopes Rental next day 4–8 weeks
Fluke handhelds, thermal cameras Often in stock 2–4 weeks
Fluke calibrators (5522A, 754, dry-blocks) Rental 6–10 weeks
Rigol Often in stock 2–4 weeks
Snap-on / CDI torque tools and testers Core items in stock 4–8 weeks

Add 5–10 business days for customs clearance and inland delivery on a factory order. When the instrument is on the critical path, rent from local stock and convert later via rent-to-own.

8. Procurement checklist for a foreign-invested buyer

  1. Confirm the Vietnamese entity’s tax code, invoice address and whether it is an EPE.
  2. Ask the supplier for the 8-digit HS line, CO availability and CQ before ordering.
  3. Decide rent vs buy per item using lead time and utilisation, not only price.
  4. Require a VAT e-invoice (XML + PDF) with every delivery and rental period.
  5. Log calibration certificate numbers into the fixed-asset register on receipt.

Lost in HCM prepares the HS list, CO/CQ pack and e-invoice setup for every order and works directly with your customs broker.

FAQ — importing and buying test equipment in Vietnam

  • What is the HS code for an oscilloscope in Vietnam?Oscilloscopes and oscillographs are classified under HS heading 9030.20; the exact 8-digit AHTN line and duty rate should be confirmed with your customs broker.
  • Is there import duty on test equipment in Vietnam?Most heading 90.30 instruments carry 0% MFN duty; some power supplies, hand tools and accessories carry duty. Import VAT (10%, temporarily reduced for many lines) is collected at customs regardless.
  • Can a foreign-invested company deduct VAT on rented test equipment?Yes, when the rental is documented by a compliant Vietnamese e-invoice issued to the company’s tax code. Lost in HCM issues one for every rental period.
  • Do we need CO/CQ to clear customs?A CO is required only to claim an FTA-preferential rate; a CQ is not a customs document for most instruments. Both are normally required by procurement policy, so we supply them with every new instrument.
  • How long does it take to get a Keysight analyzer into Vietnam?Typically 8–14 weeks door-to-door for a configured RF analyzer or VNA; core models are available for rental the next business day while you wait.
  • Are export-processing enterprises exempt from duty and VAT on equipment?Generally yes for equipment imported from abroad into the EPE under customs supervision, and local purchases are invoiced at 0% VAT as on-the-spot exports; confirm your enterprise’s EPE status with your customs broker.

Get the HS list, duty estimate and e-invoice setup for your order

Send your equipment list and tell us whether your entity is an EPE. We return HS lines, an indicative duty/VAT estimate for your broker, CO/CQ availability and lead times within two business days.

Talk to an FDI equipment advisor Bridge the lead time with a rental