When performing procedures for a Storage Water Heater Import, enterprises must strictly comply with legal regulations to ensure a successful process. Therefore, in the article below, Phuc Gia will provide useful information regarding the steps for the Storage Water Heater Import (indirect storage water heaters) to you.
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1. Definition of Storage Water Heaters
A storage water heater or indirect storage water heater is a device with a large capacity and the ability to heat water within 10 to 15 minutes. The water heater is designed to heat water to a temperature lower than the boiling point of water.
For single-phase devices, the maximum rated voltage is 250V, and it is 480V for other types of devices. Hot water from the tank can be used for various purposes such as sinks, bathtubs, and other areas in the house.
Structure and operating principle of a storage water heater:
- A storage water heater includes main components such as:
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- Outside the machine: Casing, shower head, water shut-off valve, flow control valve, ELCB (Earth Leakage Circuit Breaker), temperature adjustment knob, etc.
- Inside the machine: Water filter, magnesium anode rod, heating element, thermostat (thermal relay), flow sensor, hot and cold water pipes, etc.
- Operating principle: An indirect water heater operates by heating the water a single time. Once the water is heated, the user can use the hot water for a long period without needing to reheat it, thanks to the mechanism of mixing cold and hot water to meet usage needs.

2. Legal documents prescribing procedures for Storage Water Heater Import
Procedures for a Storage Water Heater Import are prescribed in the following legal documents:
- Decision No. 1983/QĐ-TĐC issued by the Ministry of Science and Technology and the Directorate for Standards, Metrology and Quality on October 15, 2014, prescribing the issuance of guidelines for certification of conformity with national technical regulation QCVN 9:2012 on electromagnetic compatibility (EMC) for household electrical and electronic appliances and similar purposes.
- Decision No. 04/2017/QĐ-TTg dated March 9, 2017, issued by the Prime Minister, prescribing the list of means and equipment subject to energy labeling, the application of minimum energy efficiency levels, and the implementation roadmap.
- Decision No. 2711/QĐ-BKHCN dated December 31, 2022, and Decision No. 367/QĐ-BKHCN of the Minister of Science and Technology on the announcement of Group 2 products and goods under the management responsibility of the Ministry of Science and Technology.
- Circular No. 36/2016/TT-BCT – “Regulations on energy labeling for energy-using means and equipment under the management scope of the Ministry of Industry and Trade” issued on December 28, 2016 (along with Consolidated Document No. 23/VBHN-BCT dated March 24, 2020).
- Circular No. 38/2015/TT-BTC dated March 25, 2015, and Amendment/Supplement 39/2018/TT-BTC dated April 20, 2018, issued by the Ministry of Finance, prescribing customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods.
- Circular No. 11/2012/TT-BKHCN issuing QCVN 9:2012/BKHCN “National technical regulation on electromagnetic compatibility for household electrical and electronic appliances and similar purposes.”
- Circular No. 01/2022/TT-BKHCN amending and supplementing several articles of Circular No. 7/2018/TT-BKHCN dated June 6, 2018, and Circular No. 08/2019/TT-BKHCN dated September 25, 2019, of the Minister of Science and Technology.
- Circular No. 28/2012/TT-BKHCN issued by the Ministry of Science and Technology on December 12, 2012, prescribing the declaration of standard conformity, declaration of regulation conformity, and methods for assessing conformity with standards and technical regulations.
- Decree No. 69/2018/NĐ-CP dated May 15, 2018, issued by the Government, providing detailed regulations for several articles of the Law on Foreign Trade Management.
- According to Decree No. 69/2018/NĐ-CP issued by the Government on May 15, 2018, providing detailed regulations for several articles of the Law on Foreign Trade Management, indirect storage water heaters are not on the list of goods prohibited from import.
- Amendment 1:2018 QCVN 9:2012/BKHCN – National technical regulation on electromagnetic compatibility for household electrical and electronic appliances and similar purposes – issued by the Ministry of Science and Technology on June 6, 2018.
- Consolidated Document No. 25/VBHN-BTC issued by the Ministry of Industry and Trade in 2018 consolidating the Circular prescribing customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods – issued by the Ministry of Finance.
- Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008, issued by the National Assembly of the Socialist Republic of Vietnam.
- Official Letter No. 6061/TCHQ-TXNK issued by the Ministry of Finance and the General Department of Customs on June 29, 2016, regarding the classification of “hot and cold water dispensers” or “water dispensers.”
When performing procedures for a Storage Water Heater Import, the following must be noted:
- It is necessary to meet the national standard TCVN 7898:2018 on energy efficiency – issued under Decision No. 4241/QĐ-BKHCN of the Ministry of Science and Technology (MOST).
- It is necessary to meet the national standard TCVN 5699-2-21:2013 on the safety of household electrical appliances (heating water below boiling point, maximum rated voltage 250 V/480 V).
- According to Decision No. 14/2023/QĐ-TTg – issued by the Prime Minister on May 24, 2023, regarding the List and roadmap for energy-using means and equipment to be discarded and low-efficiency generating units not to be newly built, it is prescribed:
- For storage water heaters, in the period from July 15, 2023, to the end of March 31, 2025, this equipment shall apply National Standard TCVN 7898:2009.
- For storage water heaters, from April 1, 2025, onwards, this equipment shall apply National Standard TCVN 7898:2018.
With these regulations, enterprises or individuals when performing procedures for a Storage Water Heater Import must correctly implement the relevant legal procedures to avoid violations.
3. HS code and import tax codes for Storage Water Heater Import
The HS (Harmonized System) code is an international coding system used to classify goods. The first 6 digits of this code are the same worldwide, but the suffix may vary depending on each country. Below is the reference HS code when performing a Storage Water Heater Import:
- HS code: 8516.60.90
- Ordinary import tax: 20%
- Value Added Tax (VAT): 10%
- Preferential import tax: 20%
4. Dossier to be prepared for Storage Water Heater Import
The set of import-export documents for a Storage Water Heater Import, as well as other items, is prescribed in Section 2, Article 16 of Circular 38/2015/TT-BTC, “Regulations on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods,” issued by the Ministry of Finance on March 25, 2015, and amended/supplemented by Circular 39/2018/TT-BTC on April 20, 2018, including the following documents:
- Customs declaration
- Commercial invoice for Storage Water Heater Import
- Bill of lading for Storage Water Heater Import
- Packing list for Storage Water Heater Import
- Sale contract for Storage Water Heater Import
- Registration dossier for quality inspection of storage water heaters
- Energy labeling dossier (for indirect storage water heaters)
- Certificate of Origin (C/O) for Storage Water Heater Import, if any
- Catalog (if any)
In the import dossier for a Storage Water Heater Import, the most important documents include: the customs declaration for the storage water heaters, commercial invoice, bill of lading, certificate of origin, and quality inspection dossier. The remaining documents will need to be provided if requested by customs.

5. Instructions for Storage Water Heater Import procedures
The process for performing Storage Water Heater Import procedures, like other items, is detailed in Circular 38/2015/TT-BTC (amended and supplemented by Circular 39/2018/TT-BTC). Below are the basic steps for you to visualize the overall import process:
5.1. Step 1: Quality inspection registration
The registration for quality inspection of imported water heaters is performed online on the National Single Window portal. This is an item that must undergo quality inspection as prescribed in Decision 3810/QĐ-BKHCN.
This process ensures that imported products fully meet safety and quality standards before being circulated on the market. Specifically:
Step 1: Create an account and register the dossier
Create an account on the National Single Window website (https://vnsw.gov.vn).
Fill in the information and register the quality inspection dossier.
Step 2: Sampling and quality testing
Take product samples from the warehouse or the place of import for testing. Quality testing is performed according to national technical standards (TCVN) and takes approximately 2-3 working days for results.
Step 3: Receive results and upload to the Portal
After receiving the quality test results from the importer or the testing unit, the results will be uploaded to the National Single Window system.
5.2. Step 2: Open the customs declaration
The dossier for a Storage Water Heater Import is implemented according to the provisions of Circular No. 38/2015/TT-BTC (issued March 25, 2015) and Circular No. 39/2018/TT-BTC (issued April 20, 2018) of the Ministry of Finance regarding customs documentation procedures, inspection, and supervision; and import-export taxes.
A standard Storage Water Heater Import dossier includes:
| ORD | Document Type | Note |
| 1 | Customs Declaration | Declared on the VNACCS/VCIS system, printed on paper when necessary |
| 2 | Commercial Invoice | Issued by the seller, showing the value and delivery terms |
| 3 | Bill of Lading | Original or electronic copy, issued by the shipping line/forwarder |
| 4 | Packing List | Showing details of the package, weight, and dimensions |
| 5 | Sales Contract | Signed between the buyer and the seller, stating commercial terms |
| 6 | Certificate of Origin (C/O) (if any) | To enjoy special preferential tax rates under FTAs |
| 7 | Catalog or technical documents | Helps determine the HS code and product standards |
| 8 | Registration dossier for quality inspection | According to Decision 04/2017/QĐ-TTg and QCVN 4:2009/BKHCN on electrical safety |
| 9 | Energy labeling registration form (if mandatory) | Based on Decision 04/2017/QĐ-TTg and Circular 36/2016/TT-BCT |
5.3. Step 3: Testing & Regulation Conformity Certification
After the dossier is fully prepared, you will need to submit the Quality Inspection Receipt to take samples for testing. The inspection content includes: electrical safety testing and regulation conformity certification for water heaters according to QCVN 4; energy efficiency testing and energy labeling for the Storage Water Heater Import.
In cases where the storage water heater has integrated Wi-Fi connectivity functions, the device must also meet additional technical regulations on frequency and transmitting power. Storage Water Heaters with 2.4 GHz Wi-Fi Function having an Equivalent Isotropic Radiated Power from 60 mW to 100 mW according to QCVN 54:2011/BTTTT and QCVN 112:2017/BTTTT*, submitted by the Authority of Telecommunications and issued under Circular No. 04/2018/TT-BTTTT dated May 8, 2018, of the Ministry of Information and Communications.
According to the provisions in Article 5 of Consolidated Document No. 02/2020/VBHN-BTTTT, the units performing measurement and testing for certification and declaration of conformity must be laboratories designated by the competent authority. These units need to meet standards for testing capacity, ensuring the accuracy and reliability of results. When performing quality inspection for indirect storage water heaters, enterprises are required to select the correct designated laboratory to perform water heater testing and issue certification if the product meets requirements.
After obtaining the test results, the enterprise or testing unit needs to update the information on the National Single Window portal for the functional authorities to receive and respond. Fully preparing the dossier including invoices, bills of lading, inspection registration forms, and catalogues, while submitting early through the online system, will help shorten processing time and limit the risk of progress delays. In case you need in-depth consulting support or want to ensure the dossier correctly meets legal requirements and processes, please contact Phuc Gia Laboratory Corporation – with over 10 years of experience in the field of testing, regulation conformity certification, and standard conformity for electrical and electronic equipment, Phuc Gia commits to providing optimal, accurate, and cost-effective solutions, helping enterprises confidently bring products to market.
5.4. Step 4: Customs Clearance
After the dossier is inspected and there are no issues, the customs officer will accept the clearance of the declaration. At this point, you can perform import tax obligations to complete the goods clearance procedures. In some cases, the declaration may be released to bring the goods to a temporary warehouse. After supplementing the full required dossier, customs will proceed with clearance. If the declaration has not yet been cleared, you need to complete the remaining procedures. In case the deadline passes without performing clearance, you will face fines and processing time losses.
5.5. Step 5: Bringing Goods to the Warehouse
When the declaration has been cleared, you will perform the declaration liquidation and proceed with the necessary procedures to bring the goods to the warehouse. For convenient receipt of goods, you need to fully prepare the delivery order, means of transport, and ensure the goods have been inspected and accepted through the supervision area.

6. Notes when performing procedures for indirect storage water heater import
In the process of supporting customers with the Storage Water Heater Import procedures, Phuc Gia has accumulated several important experiences and would like to share them with you for reference. Below are the key points to grasp when performing a Storage Water Heater Import, aimed at helping businesses comply with regulations and optimize the process:
- Used indirect storage water heaters: According to Section II, Appendix I issued together with Decree No. 69/2018/NĐ-CP regarding used electronic and refrigeration goods. Therefore, indirect storage water heaters are items on the list of prohibited imports, which must be noted when proceeding with an import.
- Import tax: Importers have the obligation to complete the payment of import tax in accordance with State regulations.
- Goods labeling: According to Decree No. 43/2017/NĐ-CP issued by the Government on April 14, 2017, regarding Goods Labels, imported goods must be fully labeled with information before circulating on the market.
- HS Code: Accurately determining the HS code not only helps apply the correct tax rate and minimize legal risks but also serves as the basis for the management agency to determine if the goods are subject to import licensing or specialized inspection. Correctly identifying the HS code ensures the clearance process happens quickly, reducing waiting time and limiting storage and yard costs. Conversely, if an enterprise declares the wrong HS code due to lack of understanding, it may be considered tax fraud or a violation of customs regulations, leading to administrative penalties, tax arrears, or even criminal prosecution (in serious cases).
- Goods clearance: Goods can only be circulated on the market once the customs declaration has been cleared. Completing this procedure helps ensure the goods are imported legally, avoiding risks of violating customs regulations, administrative penalties, or other legal issues.
- Choosing suppliers and payment methods: Choosing a reputable supplier and an appropriate payment method will help ensure the safety of the transaction.
- Quality inspection and energy labeling: For instantaneous indirect storage water heaters or devices with heat storage functions, it is necessary to perform quality inspection and energy labeling according to regulations.

The procedures for a Storage Water Heater Import must be carried out accurately and timely. To ensure the import process takes place smoothly and avoids unwanted risks, Phuc Gia is always ready to support you during the import process. With over 10 years of experience in the field of testing – regulation conformity certification, along with a team of experts with deep understanding of technical regulations, we commit to providing businesses with solutions that are Accurate – Timely – Objective – Reliable. From the dossier preparation stage and performing inspections to supporting goods clearance, every step will be implemented by Phuc Gia in a comprehensive and most optimized manner for you. Contact Phuc Gia today to receive free consultation and support for a safe, cost-effective import.
For more details, please contact us at:
PHUC GIA LABORATORY CORPORATION
PHUC GIA CERTIFICATION CENTER
PHUC GIA INSPECTION TESTING CENTER
Address:
- Hanoi: ICD Long Bien, No. 01 Huynh Tan Phat, Sai Dong B Industrial Park, Long Bien Ward
- Ho Chi Minh City: No. 180, D2 Street, Long Truong Ward
Hotline: 0965996696 / 0982996696 / 02477796696
E-mail: lab@phucgia.com.vn/cert@phucgia.com.vn/info@phucgia.com.vn
Website: phucgia.com.vn
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