Vietnam Import Procedures for Coaches and Buses: HS Codes, Inspection and Taxes
Vietnam's import procedures for coaches involve 5 steps: check car import conditions and the HS code, file the declaration on VNACCS and register quality inspection, inspect the vehicle, pay taxes, and finally clear customs and register the vehicle. Vehicles with fewer than 24 seats are also subject to special consumption tax.
Table of contents:
I. Which HS codes apply to coaches and buses?
II. Which businesses are allowed to import coaches?
III. What does the coach import file include?
IV. How many steps are in the coach import process, and how long does it take?
V. Which taxes apply to imported coaches?
VI. Shipping coaches to Vietnam: RoRo or container?
VII. Frequently asked questions
VIII. Conclusion: 3 things to settle before ordering vehicles
I. Which HS codes apply to coaches and buses?
Vehicles carrying 10 or more persons, including the driver, fall under HS heading 8702. Vehicles carrying fewer than 10 persons fall under heading 8703. Within heading 8702, subheadings are split by engine type:
Subheading | Engine type |
8702.10 | Diesel engine only |
8702.20 | Diesel combined with electric motor |
8702.30 | Petrol engine combined with electric motor |
8702.40 | Electric motor only |
8702.90 | Other |
The 8-digit code and duty rate must be checked against the vehicle's specific configuration at the time of declaration. Coaches with different seat counts and engine types have different codes and different taxes.
II. Which businesses are allowed to import coaches?
Car importers must meet the conditions of Decree 116/2017/ND-CP. The latest consolidated text is 27/VBHN-BCT dated 16/4/2026, combining amendments by Decree 17/2020, Decree 14/2026 and Decree 117/2026, including the procedure for issuing the Car Import Business Licence.
For used coaches, besides Decree 116/2017, check the list of goods banned from import under Decree 69/2018/ND-CP, which includes all types of cars used for more than 05 years from the year of manufacture to the year of import. Where a business imports vehicles to operate its own transport services (not for resale), confirm with the Ministry of Industry and Trade or customs whether a Car Import Business Licence is required before signing the contract.
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There are 2 sets of documents: the customs file and the vehicle quality inspection file. The second set is submitted online via the National Single Window, under Circular 54/2024/TT-BGTVT dated 15/11/2024.
Document set | Main documents |
Customs | Import goods declaration (VNACCS); commercial invoice; Packing List, bill of lading (B/L); C/O to claim special preferential FTA rates |
Quality inspection registration (Art. 5 Circular 54/2024) | Inspection registration form and vehicle information sheet; manufacturer's technical documents; factory quality certificate; VIN decoding guide; commercial invoice, import declaration; emissions and safety test reports |
Additional for used vehicles | Foreign vehicle registration certificate |
Some cases are exempt from submitting part of the documents, under Art. 5.2 Circular 54/2024.
IV. How many steps are in the coach import process, and how long does it take?
The coach import process has 5 steps. Vehicle quality inspection accounts for most of the time.
Step | What to do | Statutory time limit |
1. Conditions, HS code | Check car import conditions, settle the 8-digit code and seating configuration | Do this before ordering the vehicles |
2. Declaration, inspection registration | File the declaration on VNACCS; submit the quality inspection file on the National Single Window | The inspection body accepts the file within 01 working day |
3. Vehicle inspection | Present the vehicle for inspection at the border gate or the business's warehouse | Inspection within 01 working day at the border gate, 05 days at the warehouse; certificate issued within 04 working days after inspection is completed and the file is complete |
4. Tax payment | Import duty, special consumption tax (if any), VAT | Before clearance, unless a guarantee is provided |
5. Clearance, vehicle registration | Clear customs, move the vehicle out of the supervision area; register and obtain plates at the police authority | – |
Inspection methods differ between new and used vehicles (Art. 6 Circular 54/2024):
Used vehicles: each vehicle is inspected.
New vehicles: depending on the case, sample vehicle testing, type approval verification or random inspection.
V. Which taxes apply to imported coaches?
Imported coaches are subject to up to 3 taxes, calculated in order: import duty → special consumption tax → value added tax.
Import duty: preferential (MFN) rates under the tariff schedule attached to Decree 26/2023/ND-CP (as amended). With a valid FTA C/O, special preferential rates apply.
Special consumption tax: under the Law on Special Consumption Tax 66/2025/QH15 (effective 01/01/2026), guided by Decree 360/2025/ND-CP, passenger vehicles with fewer than 24 seats are taxable. Vehicles designed with both seats and standing room that carry 24 or more persons are not taxable.
VAT: paid at the import stage.
The 24-seat threshold is the point to calculate most carefully. 16-seat or 22-seat vehicles are subject to special consumption tax, while vehicles with 24 seats or more are not. So the vehicle configuration should be chosen together with the tax calculation from the time of ordering.
VI. Shipping coaches to Vietnam: RoRo or container?
Large coaches usually travel on RoRo vessels, because they drive on and off the ship without cranes. Large coaches are over 3 m tall, exceeding the internal height of standard containers. Without a suitable RoRo service, the vehicle must go on a flat rack or as break bulk, with lashing costs.
How RoRo vessels work and when to choose them is covered in the article what is a RoRo vessel. When a vehicle shipment needs several transport modes through to the warehouse, see also multimodal transport for project cargo.
Looking for a forwarder that can handle complete vehicles and oversized cargo? Call H-Cargo: +84 888 909 186. The project team handles RoRo routing, quality inspection registration and customs clearance through a single point of contact.
VII. Frequently asked questions
Is a 29-seat coach subject to special consumption tax?
No. Special consumption tax only applies to passenger vehicles with fewer than 24 seats (Law 66/2025/QH15, effective 01/01/2026).
Where do you register quality inspection for imported coaches?
Submit the file online via the National Single Window, under Circular 54/2024/TT-BGTVT.
Does every imported coach have to be inspected individually?
Used vehicles, yes. New vehicles are inspected by one of these methods: sample vehicle testing, type approval verification or random inspection.
Where is imported vehicle inspection done, and how long does it take?
At the border gate (within 01 working day) or at the business's warehouse (within 05 working days). The certificate is issued within 04 working days after inspection is completed and the file is complete.
VIII. Conclusion: 3 things to settle before ordering vehicles
Import conditions: whether the business meets car import conditions; whether used vehicles meet the age limit.
Configuration and tax: fewer than 24 seats or 24 and above, engine type, whether there is an FTA C/O.
Quality inspection: whether the manufacturer's technical file is complete, and whether inspection is at the border gate or the warehouse.
These three points should be settled before signing the vehicle purchase contract, not after the vehicles reach the port.
Author: Navy Ngo - Project team
Contact us for a free consultation:
H-Cargo International Logistics
113-115 Ung Van Khiem St., Ward Thanh My Tay, Ho Chi Minh City
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Email: project@hcargovn.com
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Sources cited: Decree 116/2017/ND-CP (consolidated 27/VBHN-BCT dated 16/4/2026); Decree 69/2018/ND-CP; Circular 54/2024/TT-BGTVT; Decree 26/2023/ND-CP; Law on Special Consumption Tax 66/2025/QH15; Decree 360/2025/ND-CP. Accessed 03/11/2026. For reference only. Check that regulations and tax policies are in force at the time of application.
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