New-technology products — devices never before seen on the market, multi-function goods, integrated systems — often have no classification precedent from customs authorities at home or abroad, leaving importers uncertain at declaration. This article sets out the legal principles for classifying such goods and the tool that lets businesses “lock in” the code safely before import.
1. Why new-tech goods are hard to classify
New-tech goods typically share features that complicate classification: multi-functionality (one device performing functions of different headings), sets/systems (multiple components packed together), technologies not described in the current nomenclature, and no WCO classification opinions or customs precedents. Meanwhile, classification opinions from manufacturers, forwarders or foreign precedents are not binding on Vietnamese customs.
2. Current classification framework: Circular 85/2026/TT-BTC
Circular 85/2026/TT-BTC (signed 30/6/2026, effective 15/9/2026) governs goods classification, analysis for classification of import-export goods, and the development and use of Vietnam’s import-export goods nomenclature database; it replaces Circular 14/2015/TT-BTC and Circular 17/2021/TT-BTC (Article 15 of Circular 85/2026).
Important: all older materials citing Circular 14/2015 are outdated since 15/9/2026 — Circular 85/2026 must now be cited.
Vietnam’s current import-export goods nomenclature: Circular 31/2022/TT-BTC (signed 08/6/2022, applied in practice from 30/12/2022) — transposing HS 2022 (6 digits) and AHTN 2022 (8 digits): 21 sections, 97 chapters, 1,228 headings (4 digits), 1,084 subheadings (6 digits), 11,414 eight-digit lines. Vietnam’s HS code structure is 8 digits: the first 6 follow the WCO international HS nomenclature, the last 2 detail the AHTN/Vietnamese nomenclature; Chapter 98 contains Vietnam-specific provisions.
3. Classification principles and the six General Rules of Interpretation (GRI)
Under Article 4 of Circular 85/2026: each item has exactly one code in Vietnam’s import-export goods nomenclature. Classification must follow: (a) Article 26 of the Customs Law 54/2014/QH13 and Article 16 of Decree 08/2015/ND-CP; (b) Vietnam’s import-export goods nomenclature; (c) the export/import tariff schedules; (d) the six General Rules for the Interpretation of the Harmonized System of the WCO; (e) guidance in Circular 85/2026.
For new-tech goods, the rules most often applied:
- Rule 1: classification by heading terms and Section/Chapter Notes — the mandatory gateway; Rules 2–6 apply only where heading terms/Notes do not otherwise require;
- Rule 3: goods classifiable under 2+ headings — in order: most specific description, then essential character, then the heading occurring last;
- Rule 4: goods not classifiable under the above rules go to the heading of the most akin goods — do not jump straight to Rule 4 before Rule 1 and the Notes are fully considered;
- Rule 6: the above rules apply mutatis mutandis at subheading level.
Common mistake: new-tech goods are often multi-function goods or sets/systems — apply Rules 1, 2, 3 and 6 correctly (especially Rule 3(b) on essential character and Rule 6 on subheadings); never classify by trade name.
4. With no precedent: which references to consult?
Under Article 6 of Circular 85/2026, where a unique code cannot be determined, consult references in this order: (a) the HS Explanatory Notes; (b) the WCO Compendium of Classification Opinions; (c) the AHTN Explanatory Notes; (d) Vietnam’s import-export goods nomenclature database.
Key principle: where the Vietnamese nomenclature’s description differs from the HS/AHTN nomenclature, the HS/AHTN description applies directly (priority of international treaties). For complex, hard-to-classify cases: the Director of the Department of Customs seeks opinions from the line ministry, the WCO HS Committee or the ASEAN technical group (clause 5, Article 6).
Classification results are used to apply the goods-management policies and duty rates in force at the time of declaration registration (Article 5 of Circular 85/2026) — later nomenclature/tariff updates do not apply retroactively to registered declarations.
5. Locking in the code via advance ruling
For unprecedented new-tech shipments, businesses should request an advance code determination before import (at least 60 days prior) — based on: Article 28 of the Customs Law (amended by Law 90/2025/QH15, effective 01/7/2025); Articles 23–24 of Decree 08/2015 (amended by Decree 167/2025, effective 15/8/2025); Article 7 of Circular 38/2015 (amended by Circulars 39/2018 and 121/2025, effective 01/02/2026). The ruling notice is valid for up to 03 years.
Defensive value: once goods have a proper advance determination, a later misdeclaration is hard to treat as tax evasion (evasion under Article 15 of Decree 169/2026 requires the “already guided/determined” element); a correct advance ruling is a shield against reclassification.
6. Laboratory analysis for classification
Where customs lacks sufficient basis to verify the declarant’s classification, it takes samples for analysis/examination under clause 5, Article 29 of Decree 08/2015 (amended by clause 15, Article 1 of Decree 167/2025) and Articles 10–12 of Circular 85/2026:
- Ordinary analysis samples: 02 samples (Article 11); retained for 120 days;
- Deadline for the result notice: no more than 05 working days, or 20 working days for complex cases.
Circular 85/2026 entirely removed the use of analysis results for quality/food-safety checks from its scope — results serve classification only.
7. Reclassification risks and prevention
New-tech goods carry high classification-dispute risk. Wrong HS codes causing tax shortfalls are penalized under Decree 169/2026/ND-CP (effective 01/7/2026, replacing Decree 128/2020). The most effective prevention is an advance ruling; businesses should also keep full technical documentation, catalogues and composition-analysis results to substantiate their classification when customs examines the goods.
8. Preparing for HS 2028
The WCO adopted 299 sets of HS nomenclature amendments (26/6/2025), effective 01/01/2028 — with 6 new headings, 428 new subheadings and a 02-year transition (2026–2027). New-tech goods (medical devices, batteries, single-use plastics, etc.) are the most affected group. Vietnam is expected to issue a new nomenclature circular replacing Circular 31/2022 — importers of new-tech goods should monitor and update their HS codes in time.
Disclaimer: This article is for general information only and does not constitute legal advice. Businesses should verify the legal instruments in force at the time of application and consult qualified counsel before making decisions.
Importing new-tech products and need help determining the HS code or requesting an advance ruling? Contact FLAT Law Firm for advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
