Vietnam CNC machine import duty calculator 2026 (free)

For reference only. Please confirm with a customs broker or Vietnam Customs.

Import duty on CNC lathes

CNC lathes fall under HS 8458. For HS 8458.11 (horizontal CNC lathes), the reference most-favoured-nation (MFN) rate is 0%, and the ordinary rate for goods from countries that do not get the preferential rate is 5%.

The rate depends on the 8-digit HS code, and different 8-digit codes can carry different rates. Use the HS code your customs broker confirms for your exact model.

VAT

Import VAT is 8% until 31 December 2026 (Decree 174/2025/NĐ-CP, Resolution 204/2025/QH15). From 1 January 2027 it goes back to 10% unless the reduction is extended.

Reminder: if the machine may clear customs at the end of 2026 or later, budget for both 8% and 10%.

Used machines

• Age: generally up to 10 years; metal-working machine tools (HS 84.54–84.63, including lathes) may be up to 20 years. Age = year of import minus year of manufacture, in whole years (details in the import guide).
• For own use only: the machine may only be used in the importer's own production and may not be resold.
• It must meet Vietnamese QCVN or TCVN standards, or G7 or Korean standards.
• An inspection certificate is required: for machines made in China it must be issued by a designated body; for machines made in a G7 country or Korea, a manufacturer's certificate can be used.
• The certificate can be submitted within 30 working days after the goods enter the bonded warehouse.

Documents to prepare

New machines

• Customs declaration
• Sales contract
• Commercial invoice
• Packing list
• Bill of lading
• Certificate of origin (C/O), if you want the preferential rate
• Machine catalogue and technical documents

Used machines: also add

• Copy of the importer's business registration certificate
• Inspection certificate for age and condition

Frequently asked questions

Can a 20-year-old machine be imported?

Yes, if it is a metal-working machine tool under HS 84.54–84.63 (including lathes, HS 84.58): under Appendix I of Decision 18/2019/QĐ-TTg (amended by Decision 28/2022/QĐ-TTg), these machines may be up to 20 years old. Age = year of import minus year of manufacture. A machine over the limit can apply for approval from the Ministry of Science and Technology, if it has at least 85% of its original performance left and its material and energy consumption does not exceed 115% of the design value (Article 9).

What will VAT be in 2027?

Under current rules, VAT is 8% until 31 December 2026. From 1 January 2027 it goes back to 10% unless the reduction is extended. Check again with your customs broker or accountant close to the time you import.

Do I need a Form E certificate of origin?

Form E is the ACFTA (ASEAN–China) certificate of origin for Chinese-origin goods, used to claim a special preferential duty rate. If the MFN rate for your HS code is already 0%, Form E usually does not reduce the duty further. Each 8-digit code can carry a different rate, though, so let your customs broker confirm before you decide whether to apply for it.

Sources

• Decision No. 18/2019/QĐ-TTg of 19 April 2019 of the Prime Minister on the import of used machinery, equipment and technological lines.
• Decision No. 28/2022/QĐ-TTg amending and supplementing Decision 18/2019/QĐ-TTg (effective 1 March 2023).
• Decree No. 174/2025/NĐ-CP of 30 June 2025 of the Government on the VAT reduction under Resolution No. 204/2025/QH15 of 17 June 2025 of the National Assembly.