Refrigerators are classified as household electrical appliances. The import procedures for refrigerators are regulated by the following legal documents:
- Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008;
- Official document No. 1488/TDC-DGPH dated October 21, 2009;
- Decision 04/2017/QD-TTg dated March 9, 2017;
- Circular 38/2015/TT-BTC dated March 25, 2015, amending and supplementing Circular 39/2018/TT-BTC dated April 20, 2018;
- Decision No. 3810/QD-BKHCN dated December 18, 2019;
- Decree 69/2018/ND-CP dated May 15, 2018;
- Circular No. 09/2019/TT-BKHCN dated September 30, 2019.
According to the above legal documents, refrigerators are not on the list of prohibited imported goods. However, the import of used refrigerators is prohibited.
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