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IMPORT POLICY FOR ICE CREAM MACHINES
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The procedures for importing ice cream machines are specified in the following legal documents:

• Law on VAT 13/2008/QH12 dated June 3, 2008;
• Decision 04/2017/QD-TTg dated March 9, 2017;
• Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by 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;
• Official dispatch No. 10442/TCHQ-TXNK dated November 4, 2016;
• Decree No. 43/2017/ND-CP dated April 14, 2017;
• Decree 128/2020/ND-CP dated October 19, 2020.

According to the above documents, ice cream machines are not on the list of prohibited imports. However, when carrying out import procedures for ice cream machines, the following points must be noted:

• Used ice cream machines are prohibited from import;
• Imported ice cream machines must undergo import quality inspection;
• When importing ice cream machines, goods must be labeled according to Decree 43/2017/ND-CP;
• Identify the correct HS code to determine the correct tax and avoid penalties.

Above are the policies regulating the import of ice cream machines. If you do not fully understand the above policies, please contact the hotline or email for advice.
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