Instant Water Heater Import Procedures in Vietnam

Instant Water Heater Import Procedures are among the mandatory processes that must be performed correctly according to regulations to ensure goods are cleared through customs smoothly. According to current regulations, enterprises need to note quality inspection, conformity certification, and necessary documents to avoid penalties or congestion at the border gate. Phuc Gia’s article below will provide detailed instructions on the steps and requirements necessary when importing instantaneous water heaters.

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Table of contents

1. What is an instant water heater?

An instant water heater is a household appliance with a small, neat design that allows water to be heated immediately after turning on the machine without the need for an attached tank. This product is often integrated with many safety sensor systems such as: water flow sensors, ELCB leakage circuit breakers, temperature control sensors, etc., to ensure maximum safety during use.

Basic construction

An instantaneous water heater is composed of several main parts such as: outer shell, power supply cord, heating element (playing the role of heating the water), adjustment valve, etc. In addition, the device also has a temperature sensor to automatically cut off power if the water temperature exceeds the safety level.

How it works

The operating principle of the machine is to use resistance to heat the water. When there is water flowing through, the heating element will increase the water temperature thanks to the resistance mechanism. Water, after reaching the desired temperature, will be led straight to the tap, allowing users to use it immediately without having to wait long.

2. Policies regulating Instant Water Heater Import Procedures

Water heaters, belonging to the household electrical appliance group, are regulated by legal provisions related to import. The main legal documents related to Instant Water Heater Import Procedures include:

Law on Value Added Tax 2008 No. 13/2008/QH12 providing principles on value-added tax for imported goods, including tax calculation bases, deductions, tax refunds… issued by the National Assembly, effective from January 1, 2009.
Official Dispatch No. 6061/TCHQ-TXNK in 2016 on the classification of “hot and cold water dispensers” (water dispensers), helping to determine the HS code and apply appropriate tax rates, issued by the General Department of Customs, effective from June 29, 2016.
Circular No. 38/2015/TT-BTC providing details on customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods, issued by the Ministry of Finance, effective from April 1, 2025.
Circular No. 39/2018/TT-BTC amending Circular No. 38/2015/TT-BTC on import-export tax providing regulations related to customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods, issued by the Ministry of Finance, effective from June 5, 2018.
Decision No. 04/2017/QD-TTg providing the list of means and equipment subject to energy labeling, application of minimum energy performance levels and implementation roadmap, issued by the Prime Minister, effective from April 25, 2017.
Decision No. 3115/QD-BKHCN providing the amendment and supplementation of Decision No. 3810/QD-BKHCN dated December 18, 2019, of the Minister of Science and Technology, related to the announcement of group 2 products and goods under the management responsibility of the Ministry of Science and Technology – issued by the Ministry of Science and Technology and effective from November 13, 2020.
Decision No. 3810/QD-BKHCN issued by the Ministry of Science and Technology on December 18, 2019, regulating the announcement of group 2 products and goods under the management responsibility of the Ministry of Science and Technology.
Decree No. 69/2018/ND-CP dated May 15, 2018, providing details on a number of articles of the Law on Foreign Trade Management – issued by the Government, effective from May 15, 2018.

According to the above documents, hot and cold water heaters are not on the list of goods prohibited from import. However, for used items, they are on the list of prohibited imports.

When performing import procedures for hot and cold water dispensers, it is necessary to carry out import quality inspection. Quality inspection will be conducted in parallel with Instant Water Heater Import Procedures. Electromagnetic compatibility standards for water heaters are regulated in:

QCVN 9:2012/BKHCN: National technical regulation on electromagnetic compatibility for electrical and electronic equipment, issued under Circular No. 11/2012/TT-BKHCN dated April 12, 2012, by the Minister of Science and Technology.
QCVN 4:2009/BKHCN: National technical regulation on safety for electrical and electronic equipment, issued under Circular No. 21/2009/TT-BKHCN dated September 30, 2009, by the Minister of Science and Technology.

Therefore, to ensure full compliance with legal regulations, enterprises need to master relevant legal documents and correctly implement the import procedures for hot and cold water dispensers.

3. HS code and import tax code for instant water heaters

Determining the HS code (Harmonized System Code) is the first and mandatory step when importing hot and cold water dispensers. The HS code not only helps accurately identify the type of goods but also serves as the basis for applying the correct import tax rate according to regulations.

Specifically:

Product Type	HS Code	Preferential Import Tax	VAT
Hot and cold water dispensers (instantaneous or with storage tanks)	8516.10.19	20%	10%
Hot and cold water dispensers with water filtration functions	8421.21.11	5%	10%

Each HS code will come with a different import tax rate:

Without water filtration: Belonging to the group of electro-thermic appliances → higher tax (20%).
With filtration function: Classified into the group of water filtering devices → more preferential tax (5%).

In addition, if goods are imported from countries that have trade agreements with Vietnam (e.g., ASEAN, South Korea, Japan…), enterprises can enjoy a 0% preferential tax rate if they have a Certificate of Origin (C/O).

Thủ tục nhập khẩu bình nóng lạnh trực tiếp — *Each water heater HS code will come with a different import tax rate*

To proactively calculate import costs, enterprises need to understand two formulas:

Import Tax = CIF Value × % tax rate
VAT = (CIF + Import Tax) × 10%

In which, CIF is the total value of goods + transportation costs to the Vietnamese port.

Understanding and accurately determining the HS code not only helps in declaring customs procedures for water heaters in a timely manner but also significantly optimizes import costs – especially if the enterprise can leverage tax incentives from FTAs.

4. Dossier for Instant Water Heater Import Procedures

The import-export document set for direct water heaters includes important documents as regulated by:

Circular No. 38/2015/TT-BTC – issued by the Ministry of Finance on March 25, 2015, providing detailed regulations on customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods.
Circular No. 39/2018/TT-BTC – issued by the Ministry of Finance on April 20, 2018, amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC, aiming to update and perfect regulations related to customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods.

According to the aforementioned regulations, the main documents to be prepared when implementing Instant Water Heater Import Procedures include:

Customs declaration
Commercial invoice
Bill of lading
Packing list
Sales contract
Quality inspection registration dossier
Certificate of Origin (C/O), if any
Catalog, if any

Among them, the most important documents are the customs declaration, commercial invoice, bill of lading, certificate of origin, and quality inspection dossier. The quality inspection dossier needs to be registered through the national single window system and the inspection results will also be uploaded to this system.

5. Instructions for Instant Water Heater Import Procedures

When implementing Instant Water Heater Import Procedures, enterprises need to comply with regulations and prepare full documents as required by customs. Below are the steps and procedures necessary to import instantaneous water heaters legally and in a timely manner.

5.1. Step 1: Quality inspection registration

For Instant Water Heater Import Procedures into Vietnam, enterprises need to perform quality inspection registration procedures according to Decision No. 3810/QD-BKHCN issued by the Minister of Science and Technology on December 18, 2019. This Decision announces the list of group 2 products and goods under the management scope of the Ministry of Science and Technology.

The quality inspection registration process for water heaters includes the following steps:

Step 1: Create an account and register the dossier: Access the website https://vnsw.gov.vn to create an account. Then, register the dossier with the Ministry of Science and Technology. Select a licensed sample inspection unit.
Step 2: Sampling and quality inspection: After registration, samples will be taken at the port or import warehouse for testing according to TCVN standards. Testing time is usually from 2-3 days.
Step 3: Receive results and upload to the system: After having the inspection results, the enterprise uploads them to the national single window system to complete the procedure. The Department of Standards, Metrology and Quality will accept or reject the registration dossier.

Registering in advance will help save time, as accounts usually take about 24 hours to be approved.

Besides, enterprises can also register with a designated testing laboratory. According to Article 5 of Circular 02/2020/VBHN-BTTTT issued by the Ministry of Information & Communications on August 11, 2020, regulating conformity certification and declaration of conformity for specialized information technology and communications products and goods:

“1. Testing units serving conformity certification activities are designated or recognized testing units.

2. [7] Testing units serving declaration of conformity activities are designated or recognized testing units or units that have registered testing activities according to Decree No. 107/2016/ND-CP dated July 1, 2016, of the Government regulating business conditions for conformity assessment services.

3. [8] (abolished).

4. Testing units must be responsible to the Competent Authority for the accuracy of testing results. Testing results have no value in replacing the Certificate of Conformity and the Declaration of Conformity.”

5.2. Step 2: Open the declaration

To begin implementing Instant Water Heater Import Procedures, the first step is to open the customs declaration. After having full customs documents such as the contract, commercial invoice, packing list, bill of lading, certificate of origin, and HS code, the importer needs to declare the information on the customs system via software.

This declaration requires the performer to clearly understand the data entry process to avoid unalterable errors, as this can be time-consuming and costly to fix. The declaration process must be completed within 30 days from the date the goods arrive at the port, otherwise, fines will be incurred from customs.

After the customs declaration is filed, the system will classify the declaration into levels: green, yellow, or red. The next step is to bring the dossier to the customs branch to open the declaration and register for standard conformity inspection for the water heater. Once there is an official declaration, the enterprise needs to promptly perform Instant Water Heater Import Procedures and should not leave the declaration for a long time before bringing it to customs.

5.3. Step 3: Conduct testing & Certification of Conformity

In the process of importing and producing electrical equipment, testing is an important step to ensure product quality and safety. Electromagnetic compatibility (EMC) testing according to QCVN 9/2012 for instantaneous water heaters is a crucial step to ensure the product complies with safety standards and does not affect other electronic devices in the operating environment.

To take samples for testing, please submit the Laboratory Confirmation Form according to regulations. In case you need in-depth support to ensure your dossier fully complies with the process and legal regulations, please contact Phuc Gia Service Joint Stock Company. With over 10 years of experience in the field of testing, conformity certification, and inspection, we will accompany our customers. Phuc Gia will support dossier consultation, conduct testing, inspection, certification, and support testing-related issues until your product is granted certification. We are committed to providing effective, accurate, and cost-optimized solutions, helping enterprises feel secure when bringing products to the market.

5.4. Step 4: Customs clearance of the declaration

When the dossier is valid, the customs authority will proceed with the clearance of the declaration. Enterprises need to complete import tax payment procedures and customs procedures to receive the goods. In some cases, goods are allowed to be brought to the preservation warehouse first and only officially cleared after supplementing the full dossier. If delayed, enterprises may be penalized and spend a lot of time processing.

5.5. Step 5: Bringing goods to the warehouse

After the declaration has been cleared, the enterprise proceeds to liquidate the declaration and complete Instant Water Heater Import Procedures to receive the goods. For the goods collection process to take place in a timely manner, it is necessary to fully prepare: the delivery order, transportation means, and ensure the goods are permitted to leave the supervision area.

6. What to note when performing Instant Water Heater Import Procedures?

When performing Instant Water Heater Import Procedures, enterprises need to note some important regulations below for the clearance process to take place smoothly:

Complete tax obligations to the state before clearance.
Prohibition of importing used hot and cold water heaters.
Affix goods labels on product packaging when importing.
VAT for hot and cold water heaters is 8%.
Hot and cold water heaters must undergo quality inspection when imported.

Above is all the information regarding Instant Water Heater Import Procedures according to current regulations, from quality inspection to conformity certification. We hope that the above article by Phuc Gia has helped you understand better and proactively prepare full dossiers to save time and costs during the clearance process.

If you are looking for a reputable testing and certification unit, please contact Phuc Gia Laboratory immediately – an organization designated by Ministries and Departments, with experience serving thousands of major brands in Vietnam. Phuc Gia commits to: Accuracy – Objectivity – Timeliness – Reliability.

For more details, please contact us at:

PHUC GIA LABORATORY CORPORATION

PHUC GIA CERTIFICATION CENTER

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