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越南包装设备进口与税务合规指南｜意大利企业参展须知

来源：GDT (General Department of Vietnam Customs) · VnExpress Vietnam

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文基于VnExpress国际版关于意大利企业参展ProPak Vietnam 2026的报道，梳理越南对进口包装机械适用的关键税务与合规要点。虽原文未发布新税政，但结合越南现行法规：1）进口包装机械适用5%–10%最惠国（MFN）关税，若符合EVFTA原产地规则可享零关税；2）增值税（VAT）标准税率为10%，进口环节需由进口商代缴；3）需完成越南海关HS编码归类（如8422/8424类）、提交CIQ检验申报及强制能效/安全认证（QUATEST, CR, or VCCI）；4）外资企业须通过越南持牌进口代理或设立本地实体完成清关。企业需提前60日准备原产地证、技术文档及越文标签，避免清关延误与滞港成本。

✅ 合规行动清单 · Compliance Checklist

  • ›向越南海关确认HS编码（建议8422.30或8424.89）并申请预裁定，至少提前45个工作日
  • ›为每台设备准备越南语技术说明书、安全标签及CR/VCCI认证文件，须在装运前完成
  • ›通过越南持牌进口代理提交EVFTA原产地证（Form EUR.1）及商业发票，确保享受零关税
  • ›Apply for HS code pre-ruling with Vietnam General Department of Customs (GDT) at least 45 working days before shipment
  • ›Obtain CR (Compulsory Registration) or VCCI certification and prepare Vietnamese-language technical documents and safety labels before dispatch
  • ›Submit EVFTA Form EUR.1, commercial invoice, and packing list via a licensed Vietnamese import agent to claim 0% duty

English Summary

This report highlights key tax and import compliance requirements for foreign packaging machinery suppliers entering Vietnam — particularly relevant for Italian firms exhibiting at ProPak Vietnam 2026. Under current Vietnamese law: (1) Import duty on packaging equipment (HS 8422/8424) ranges from 5%–10% MFN rate; zero duty applies if EVFTA origin criteria are met and Form EUR.1 is submitted; (2) 10% VAT is levied at import stage and must be paid by the importer of record; (3) Pre-shipment inspection, Vietnamese-language labeling, energy efficiency certification (for motors), and safety conformity (CR/VCCI) are mandatory; (4) Foreign companies without local legal entity must appoint a licensed Vietnamese import agent. Failure to comply results in customs delays, penalties, or rejection. All documentation must be prepared at least 60 days prior to shipment.

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常见问题解答

意大利包装设备出口到越南能否免关税？+
可以，但必须满足EVFTA原产地规则：设备在意大利生产且区域价值成分≥50%，并提供有效Form EUR.1证书。需由越南进口商在清关时同步提交，否则按5%-10%最惠国税率征税。
进口包装机械是否需要越南本地代理？+
是的。外国企业无越南法人资格不得直接清关，必须委托持有越南工商部（MOIT）备案的进口代理办理报关、缴税及认证手续，代理需承担连带合规责任。
增值税（VAT）由谁缴纳？能否抵扣？+
进口环节10% VAT由越南进口商（或其代理）代缴。若该进口商为越南注册一般纳税人且用于应税业务，可在当期增值税申报中全额抵扣。
设备是否需要能效认证？哪些部件必须认证？+
是。含电动机（≥0.75kW）、变频器、电源适配器等关键部件须通过QUATEST能效检测，并加贴越南能效标识（Level 1–5）。未认证设备将被海关扣留。
展会样品能否免税临时入境？+
可以。凭ProPak Vietnam主办方出具的《参展证明》及海关A.T.A.单证册，可申请6个月临时进口免税，但须在展后复运出境或补税转为正式进口，逾期将产生罚款。

相关关键词

Vietnam import taxpackaging machinery VietnamEVFTA tariffVietnam customs clearanceimport certification Vietnam
📄 官方原文参考（英文）点击展开
Italian firms showcase packaging technologies at ProPak Vietnam 2026 - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Gold prices decline 2. Southeast Asia's 2nd most powerful passport achieves highest ranking ever 3. Vingroup proposes $3.5B bridge and underwater tunnel across Ho Chi Minh City bay 4. 'My dad doesn't deserve to be happy': Alysa Liu 5. Gasoline prices plummet 6. Singapore Airlines, Scoot extend flight cancellations amid escalating Middle East conflict 7. 11 Vietnamese universities among Southeast Asia's best in first regional ranking 8. Bargaining for brilliance: Vietnamese Stanford alumnus sends hundreds of compatriot scholars to US 9. Filipino tourist nearly dies after uterus ruptures during Hanoi trip 10. Vietnam building 27 mega real estate projects worth over $115B: report Italian firms showcase packaging technologies at ProPak Vietnam 2026 By Dan Minh &nbspMarch 12, 2026 | 01:00 am PT The ProPak Vietnam 2026 exhibition will take place at the Saigon Exhibition and Convention Center (SECC) from March 31 to April 2, featuring 15 leading Italian companies specializing in food processing and packaging machinery. The Italian Trade Agency (ITA) in Vietnam, in collaboration with the Italian Packaging Machinery Manufacturers Association (UCIMA), will showcase the companies' products at booths nos. AL1-5, AL7-16, and AL19 in Hall A2.Visitors will have the opportunity to engage directly with Italian food processing and packaging equipment manufacturers to explore a wide range of packaging solutions, including processing, filling, capping, and primary and secondary packaging for various industries, such as food processing, beverages, confectionery, agriculture, personal care, and cosmetics, as well as transportation systems and end-of-line equipment. This is an opportunity for Vietnamese businesses to stay updated on the latest trends and gain access to advanced packaging technologies, ultimately optimizing production processes and enhancing business efficiency. Discover effective packaging solutions from Italy. Photo courtesy of ITA The Italian packaging machinery industry is currently experiencing strong growth and maintaining a leading position in the world. In 2024, the industry's revenue reached a record EUR10 billion (US$11.5 billion), with exports accounting for approximately 80% of the total revenue.The largest market is the European Union, followed by Asia, non-EU Europe, North America, and Central and South America. The top three export markets are the United States, France, and Germany.This leading position acquired over the years by Italian manufacturers of automatic packaging and wrapping machines is based on several core factors: the high technological-qualitative level of the proposed solutions, extreme customization and production flexibility of the machines, punctual after-sales service on all the world markets, and an excellent ratio between quality and price.Italy is also a leader in developing eco-friendly packaging solutions that help businesses meet ESG (Environmental, Social, and Governance) standards. With a strong commitment to sustainability and minimizing environmental impact, Italian packaging machinery manufacturers focus on improving production processes, using recycled materials, and developing reusable packaging solutions.In addition to focusing on technological innovation, the Italian packaging industry is also committed to building a global technical support network. Italian packaging machinery manufacturers have a robust customer service system that makes it easy for clients to maintain, upgrade, and optimize equipment performance. With continuous technical support, businesses can increase productivity and minimize downtime in production processes.Over the years, ITA has organized Italian pavilions at ProPak Vietnam, attracting the participation of numerous Italian companies, providing opportunities for collaboration and market expansion. This is a great opportunity for Italian companies to not only find partners in Vietnam but also strengthen and expand their brand presence in Southeast Asia, opening new opportunities for collaboration and sustainable growth.The packaging industry is one of the fastest-growing sectors in Vietnam, with a projected growth rate of 15-20% over the next few years, according to Vietnam Briefing. This growth is driven by rapid economic and social progress, a surge in e-commerce, and beneficial free trade agreements (FTAs) that enhance both domestic retail sales and international exports.
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