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WATER PUMP IMPORT PROCEDURES
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Procedures for importing new or used (old) water pumps are regulated in the following legal documents:

• Circular 23/2015/TT-BKHCN dated November 13, 2015
• Circular 103/2015/TT-BTC dated July 1, 2015
• Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.
• Decree No. 69/2018/ND-CP dated May 15, 2018
• Decision 18/2019/QD-TTg dated April 19, 2019

According to the above documents, new and used water pumps are not on the list of prohibited imports. However, for used water pumps and pumps for agricultural purposes, the following procedures must be followed:

• Used water pumps must be inspected according to Decision 18/2019/QD-TTg when carrying out import procedures.
• Imported water pumps must have product labels;
• Determine the exact HS code to apply the correct tax rate and avoid tax errors.

When doing the procedures for importing a pump, the most important thing is to determine the HS code. Determining the HS code will determine the import policy, import tax and VAT of the water pump.
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