Legal update reviewed through 24 September 2026: from 1 July 2026, imported forklifts must be assessed under Circular 45/2026/TT-BXD, Circular 49/2026/TT-BXD and the consolidated procedure in Document 80/2026/VBHN-TT-BXD. From 28 July 2026, powered forklifts with a rated lifting capacity of 1,000 kg or more must also be checked against QCVN 25:2015/BLĐTBXH under Circular 16/2026/TT-BNV.
Forklift HS code and Vietnam import policy: quick answer
A self-propelled forklift powered by an electric motor is generally considered under HS 8427.10.00. This is not an automatic code for every product marketed as an “electric forklift”. The final classification depends on self-propulsion, power source, lifting construction, principal function and condition at importation.
Forklifts classified under 8427.10.00 or 8427.20.00 are subject, from 1 July 2026, to technical safety and environmental protection certification within the Ministry of Construction’s remit. A powered forklift with a rated lifting capacity of at least 1,000 kg must also be reviewed for conformity with QCVN 25:2015/BLĐTBXH before being placed on the Vietnamese market.
1. Common HS codes for forklifts
| Reference code | Classification | Decisive facts |
|---|---|---|
| 8427.10.00 | Self-propelled trucks powered by an electric motor | The truck moves by its own electric motor and is fitted with lifting or handling equipment. |
| 8427.20.00 | Other self-propelled trucks | Self-propelled, but not powered by an electric motor, typically using an internal-combustion engine or another power source. |
| 8427.90.00 | Other trucks | Non-self-propelled or another configuration not covered by the two subheadings above. |
Classification follows General Rules 1 and 6 of Vietnam’s import and export nomenclature. Before declaration, prepare the original catalogue, nameplate photographs, drive diagram, motor or engine type, rated capacity, lift height, chassis/engine number and a clear statement of whether the machine is self-propelled.
“Electric” in a trade name is not enough for 8427.10.00
Semi-electric stackers, electric-assisted hand pallet trucks, aerial work platforms and equipment dedicated to airports, ports or railway facilities may require another classification or a different regulatory route. Where technical information is incomplete, consider an advance classification ruling instead of relying on the commercial name alone.
2. Import policy from 1 July 2026
2.1. High-risk goods regulated by the Ministry of Construction
Appendix I to Circular 49/2026/TT-BXD lists forklifts under HS 8427.10.00 and 8427.20.00 as high-risk special-purpose machines subject to QCVN 13:2024/BGTVT. Imported goods must undergo technical safety and environmental protection certification under Circular 54/2024/TT-BGTVT, as amended by Circular 45/2026/TT-BXD.
Consolidated Document 80/2026/VBHN-TT-BXD provides that the dossier and inspection method depend on the vehicle’s condition, case and technical documentation. Used vehicles are inspected unit by unit. Accordingly, pre-July 2026 guidance should not be used to conclude that a current forklift shipment is exempt from inspection.
2.2. Powered forklifts of 1,000 kg or more: QCVN 25
Appendix II to Circular 16/2026/TT-BNV covers powered forklifts with a rated lifting capacity of 1,000 kg or more under HS 8427.10.00, 8427.20.00 or 8427.90.00. They are medium-risk goods subject to QCVN 25:2015/BLĐTBXH and require a declaration of conformity before being placed on the market.
Article 4 of Circular 16/2026/TT-BNV requires a product falling under more than one national technical regulation to comply with all relevant regulations while avoiding duplicate assessment of the same criterion. In practice, separate the Ministry of Construction’s vehicle certification dossier from the occupational-safety conformity dossier.
2.3. Equipment dedicated to airports, ports and railways
Handling equipment of heading 84.27 dedicated to airports, seaports, shipbuilding/repair facilities or railways may fall under a separate line in Appendix I to Circular 49/2026/TT-BXD, including QCVN 22:2010/BGTVT and its corresponding certification route. The actual use must be consistent across the contract, catalogue and inspection registration.
3. New and used forklifts
New forklifts may be subject to probabilistic inspection or another method depending on the applicable case and dossier under Document 80/2026/VBHN-TT-BXD. Used forklifts are inspected vehicle by vehicle. For a used unit, prepare manufacture year, operating hours, chassis/engine identifiers, technical condition and origin records.
Decree 292/2026/NĐ-CP does not list an ordinary forklift by product name as generally prohibited from import. This does not remove quality, safety, environmental, labelling or used-goods requirements. Each shipment must be assessed against its actual configuration and condition.
4. Documents to prepare before customs declaration
- Commercial documents: contract, invoice, packing list, bill of lading and origin document where a preferential tariff is claimed.
- Classification file: original catalogue, overall and nameplate photographs, self-propulsion evidence, power source, rated capacity and lift height.
- Quality dossier: registration for inspection/certification under the Ministry of Construction procedure and the manufacturer’s technical documentation required by Article 5 of Document 80/2026/VBHN-TT-BXD.
- Conformity dossier: for powered forklifts rated at 1,000 kg or more, documents supporting QCVN 25:2015/BLĐTBXH conformity and the declaration of conformity before circulation.
- Used-unit file: production year, condition, identification numbers, usage history and any certificate required for a used vehicle.
5. Import duty and value-added tax
Vietnam’s 2026 tariff data reviewed on 24 September 2026 shows a 0% MFN import duty and a 5% ordinary rate for HS 8427.10.00, 8427.20.00 and 8427.90.00. An ACFTA preferential rate may be 0% where the origin rule and valid proof of origin are satisfied. The applicable country schedule and conditions must be checked on the customs registration date.
The standard VAT rate is 10%. During the valid 2% VAT reduction period through 31 December 2026, the goods may qualify for 8% if they are not excluded and all conditions are met. The policy and declaration code must be checked again when the customs declaration is registered.
6. Recommended workflow
- Confirm technical configuration and new/used condition before signing the purchase contract.
- Compare 8427.10.00, 8427.20.00 and 8427.90.00, recording the reason for accepting or rejecting each code.
- Check both the Ministry of Construction risk list and the 1,000 kg threshold under Circular 16/2026/TT-BNV.
- Register for the correct specialized inspection and prepare the conformity file where applicable.
- Complete customs declaration, specialized documents and tax payment.
- Complete certification, conformity declaration and Vietnamese labelling before circulation or use.
7. Frequently asked questions
Is every electric forklift classified under 8427.10.00?
No. The code generally covers a self-propelled truck powered by an electric motor and fitted with lifting or handling equipment. Non-self-propelled, electric-assisted or principally different equipment must be reviewed separately.
Is a forklift rated below 1,000 kg exempt from specialized inspection?
It may fall outside the QCVN 25 line in Circular 16/2026/TT-BNV, but a forklift under 8427.10.00 or 8427.20.00 remains subject to the Ministry of Construction route under Circular 49/2026/TT-BXD. The two rules have different scopes.
Does a manual forklift under 8427.90.00 require Ministry of Construction certification?
The general forklift line in Circular 49 lists 8427.10.00 and 8427.20.00. Nevertheless, a powered 8427.90.00 forklift of at least 1,000 kg must still be checked under Circular 16, and equipment dedicated to airports, ports or railways may fall under a separate policy line.
Can guidance issued before July 2026 still be used?
Only as historical reference. Current review must prioritize Circulars 45/2026/TT-BXD, 49/2026/TT-BXD and 16/2026/TT-BNV, together with Consolidated Document 80/2026/VBHN-TT-BXD.
8. Official legal sources
- Circular 45/2026/TT-BXD, effective 1 July 2026.
- Circular 49/2026/TT-BXD, risk lists managed by the Ministry of Construction.
- Consolidated Document 80/2026/VBHN-TT-BXD, dated 16 September 2026.
- Circular 16/2026/TT-BNV, effective 28 July 2026.
- Decree 292/2026/NĐ-CP, effective 5 September 2026.
Important: the HS code and procedure can only be finalized after reviewing the actual catalogue, configuration, lifting capacity, new/used condition and intended use of the shipment.
Lawyer Dương Minh Hòa
This guidance is provided by Dương Minh Hòa, LL.M., Lawyer and General Director of Dương Minh International Forwarding and Transportation Joint Stock Company. It is for general reference only and is not a formal legal opinion or a final decision for a particular shipment. For a case-specific review, please contact Zalo: 0966701022.
