Importing construction materials is a recurring need for investors, construction contractors, and building materials distributors as Vietnam’s construction sector continues its strong growth. From floor and wall tiles, natural stone, and construction glass to stainless steel, industrial coatings, and insulation materials many categories of premium construction materials still require importing to meet project standards.
However, construction materials import procedures are considerably more complex than many businesses initially expect, because a significant portion of these products fall under mandatory quality control – requiring conformity certification before they are permitted to circulate in Vietnam.
Many businesses only begin researching construction materials import procedures after cargo has already arrived at port – only to discover that the product is subject to mandatory conformity requirements, that the product labeling is non-compliant, or that the HS code was incorrectly declared, resulting in cargo being held and unnecessary container storage costs.
In this article, 3W Logistics presents the complete construction materials import procedure process under current regulations from product classification, conformity requirements, required documents, HS codes, and tax calculations to the most common real-world risks, as seen from a freight forwarder with over 10 years of experience handling construction materials imports.
1. Are Imported Construction Materials Subject to Quality Inspection?
This is the first and most important question in the construction materials import procedure. The answer depends on the specific product not all construction materials are subject to mandatory quality control.
Under Circular 10/2017/TT-BXD of the Ministry of Construction and Circular 28/2012/TT-BKHCN of the Ministry of Science and Technology, certain groups of imported construction materials are subject to mandatory conformity certification or conformity declaration under the applicable National Technical Regulation (QCVN) before entering circulation. In addition, Decree 74/2018/ND-CP and Decree 13/2020/ND-CP continue to govern state quality inspection of imported goods subject to specialized management.
| Material Group | Product Examples | Conformity Requirements |
|---|---|---|
| Construction glass | Float glass, tempered glass, insulating glass units (IGU), reflective glass, laminated safety glass… | Conformity certification (CR) per QCVN 16:2019/BXD – mandatory before customs clearance and market distribution |
| Cement and binding materials | Portland cement, blended cement, tile adhesive, bagged dry mortar… | Conformity certification (CR) per QCVN 16:2019/BXD – strictly controlled due to direct impact on structural safety |
| Ceramic and porcelain floor and wall tiles | Ceramic tiles, porcelain tiles, homogeneous tiles, clinker tiles… | Conformity certification (CR) per QCVN 16:2019/BXD – mandatory for imported products intended for distribution and retail in Vietnam |
| Construction and waterproofing coatings | Interior/exterior water-based paint, waterproofing coating, anti-rust paint, epoxy floor coating… | Conformity certification (CR) per QCVN 16:2019/BXD or conformity declaration depending on product type |
| Construction plastic pipes | PVC water supply pipes, HDPE pipes, PPR pipes, uPVC drainage pipes… | Conformity certification (CR) per QCVN 16:2019/BXD – water supply pipes in particular require food safety criteria testing |
| Natural stone and engineered stone | Granite, marble, engineered quartz stone… | Not subject to mandatory CR under QCVN 16:2019 – but must meet product labeling requirements and standard customs inspection |
| Thermal and acoustic insulation materials | Mineral wool boards (rockwool), EPS foam boards, polyurethane (PU) panels, PIR insulation boards… | Varies by product – some fall under QCVN 16:2019, others require only standard commercial documentation; confirmation needed before importing |
Important note on QCVN 16:2019/BXD: This is the National Technical Regulation on construction material products and goods – issued by the Ministry of Construction and mandatorily applied. The list of products covered by QCVN 16:2019 is relatively broad and is updated periodically. Businesses should not self-determine that their product falls outside the scope; instead, they should check the full list or contact the Department of Construction Materials under the Ministry of Construction for confirmation before proceeding with the construction materials import procedure.
2. HS Codes and Import Duties for Construction Materials
Construction materials span many chapters of the import-export tariff schedule – they are not concentrated in a single chapter. Correctly identifying the HS code is a critical factor in the construction materials import procedure, as duty rates can vary significantly between HS codes and customs tends to scrutinize this commodity group carefully.
| Construction Material | Reference HS Code | Reference MFN Duty |
|---|---|---|
| Ceramic floor and wall tiles | 6907.21 / 6907.22 / 6907.23 | 30–40% |
| Natural granite (slabs/blocks) | 2516.11 / 6802.23 | 10–20% |
| Natural marble (slabs/blocks) | 2515.11 / 6802.21 | 10–20% |
| Float glass (sheet) | 7005.10 / 7005.21 / 7005.29 | 20–40% |
| Tempered glass | 7007.19.00 | 20–35% |
| Portland cement | 2523.29.00 | 10–20% |
| PVC construction pipes | 3917.22 / 3917.23 | 15–20% |
| Construction paint (water-based/oil-based) | 3209.10 / 3209.90 | 20–30% |
| Mineral wool insulation boards (rockwool) | 6806.10.00 | 5–10% |
| Gypsum board | 6809.11.00 | 20–30% |
Additionally, each construction material with a different classification (raw material or finished material), composition, or intended use will carry a different HS code – do not attempt to infer the HS code from the product name alone. Official lookup resources include:
- General Department of Vietnam Customs: customs.gov.vn – search by name or code number
- VNACCS/VCIS System: Look up directly when filing electronic declarations
- Commodity Classification Consultation: Businesses may submit a written request to the provincial/city Customs Department for HS code confirmation before shipment to avoid future disputes
- HS Code Lookup Tool: https://caselaw.vn/tra-cuu-ma-hs – search by name or code number
Note on high MFN duties for tiles and glass: Ceramic floor and wall tiles and construction glass carry MFN duties of 30–40% – the highest among imported construction materials. Since China is the largest supplier of tiles and glass to Vietnam, a C/O Form E under the ACFTA agreement can reduce the import duty to 0–20%, creating a very significant cost difference per shipment. This is one of the largest potential savings in the entire construction materials import procedure that businesses must take full advantage of.
Construction Materials Import Duty Rates by Country of Origin
| Country of Origin | Applicable C/O | Import Duty | Notes |
|---|---|---|---|
| China | C/O Form E (ACFTA) | 0–20% | Largest supplier of tiles, glass, and construction materials; C/O Form E yields major savings compared to MFN rates of 30–40% |
| Italy, Spain (EU) | C/O Form EUR.1 (EVFTA) | 5–20% | Premium tiles, stone, and glass from the EU; phased reduction under EVFTA – some HS codes have already seen significant reductions |
| Thailand, Malaysia (ASEAN) | C/O Form D (ATIGA) | 0–5% | Insulation materials, plastic pipes, and coatings from ASEAN; most HS codes already at 0–5% within the bloc |
| India, Brazil, and non-FTA countries | No FTA C/O | 10–40% (MFN) | Indian granite and Brazilian quartz stone are popular but subject to high MFN duties; plus 10% VAT |
3. Required Documents for Construction Materials Import Procedures
The documentation set for construction materials import procedures consists of two layers: commercial documents prepared before cargo is loaded, and conformity certification documents that must be completed before cargo is permitted to clear customs (for products subject to QCVN 16:2019). A deficiency in any document within the conformity layer will result in cargo being held at port.
| Document | When to Prepare | Important Notes |
|---|---|---|
| Conformity Certificate (CR) per QCVN 16:2019 | Before cargo arrives at port | Mandatory for products on the QCVN 16:2019 list – can be processed based on samples sent in advance; testing and CR issuance typically takes 15–30 working days |
| Test results from an accredited laboratory | Before applying for the CR | Testing conducted against the applicable QCVN criteria; construction glass requires mechanical and optical strength testing; water supply pipes require non-toxicity criteria testing |
| Sales Contract | Before deposit payment | Must clearly state the product name, specifications (dimensions, thickness, color, grade), applicable technical standard, Incoterms, and the supplier’s obligation to provide C/O |
| Commercial Invoice & Packing List | Before cargo departs origin | Product description must be sufficiently detailed – tiles must specify dimensions and surface type; glass must specify thickness and glass type to enable cross-referencing with the CR and correct HS code classification |
| Bill of Lading / AWB | After cargo is loaded | For glass and stone, clearly mark “FRAGILE” and specify special packaging requirements; total weight on the B/L must match the Packing List |
| C/O (Certificate of Origin) | Before cargo departs origin (supplier to apply) | Especially critical for tiles and glass due to the very high MFN rates (30–40%); C/O Form E from China reduces this to 0–20% – must be requested at the contract negotiation stage |
| Vietnamese product label | Before products enter circulation (may be affixed after clearance) | Per Decree 43/2017 – product name, country of origin, technical specifications, importer details; products with CR must display the CR number and conformity mark on the label |
| Electronic customs declaration (VNACCS) | When full documentation is ready | Accurately declare the HS code, dimensions, and technical specifications; for products with CR, the CR number must be declared – missing this information will automatically trigger specialized inspection channel assignment |
4. Step-by-Step Construction Materials Import Procedure
Step 1: Check the Conformity Requirement and Identify the HS Code Before Ordering
Before signing a contract with a foreign supplier, the business must determine whether the intended product falls under the QCVN 16:2019/BXD list, and which specific QCVN applies. At the same time, identify the correct HS code based on the material type, dimensions, composition, and intended use – not based on the trade name. This is the foundation of the entire construction materials import procedure and directly determines the actual cost and timeline.
Step 2: Send a Sample for Testing and Obtain the Conformity Certificate (CR)
For materials subject to mandatory QCVN 16:2019, the business sends a product sample to Vietnam for testing at a certification body designated by the Ministry of Construction or the Ministry of Science and Technology – such as Vinacontrol, Quatest 1/2/3, SGS Vietnam, or Intertek. Testing and CR issuance typically takes 15–30 working days depending on the material type. Only after the CR is in hand should the business place the main large-volume order.
Step 3: Sign the Contract and Request the C/O from the Outset
When signing the formal contract, the business must include a clause requiring the supplier to obtain the applicable FTA C/O. For construction materials from China – particularly tiles and glass – the C/O Form E is the single largest and most important cost-saving element in the entire import cost structure. This requirement must be written into the contract before cargo is loaded – it cannot be added afterward.
Step 4: Shipping and Managing Specialized Packaging
Construction materials have specific transport requirements – glass and stone require special packaging (wooden frames, A-frame racks, impact cushioning), tiles require standard palletizing, and insulation materials must be kept away from moisture. Businesses should confirm the packaging plan with the supplier and require pre-loading photos before the container is sealed – particularly for glass and natural stone which are prone to breakage during long sea voyages.
Step 5: Customs Declaration and Specialized Inspection
When cargo arrives at port, the forwarder files the VNACCS customs declaration with complete product technical specifications and CR number (if applicable). Construction materials subject to QCVN 16:2019 are always assigned yellow or red channel. The state quality inspection authority (the Department of Construction or a delegated body) will take random samples from the shipment for testing, particularly for the first shipment from a new supplier or high-value shipments.
Step 6: Customs Clearance, Tax Payment, Labeling, and Conformity Declaration
After the specialized inspection passes, customs confirms the tax obligations – the business pays import duty and 10% VAT, collects the D/O, and transports goods to the warehouse or project site. Vietnamese product labels must be affixed before products enter the market; the CR mark must be clearly displayed on the packaging or product.
5. How to Calculate Construction Materials Import Taxes
A practical example: a shipment of porcelain floor tiles imported from China, CIF value USD 25,000, HS code 6907.21.00, MFN duty 35%, ACFTA duty 20%:
| Tax Item | Without C/O Form E (MFN 35%) | With C/O Form E (ACFTA 20%) |
|---|---|---|
| CIF Value | USD 25,000 | USD 25,000 |
| Import duty | 35% × 25,000 = USD 8,750 | 20% × 25,000 = USD 5,000 |
| VAT (10%) | 10% × (25,000 + 8,750) = USD 3,375 | 10% × (25,000 + 5,000) = USD 3,000 |
| Total tax payable | USD 12,125 (~VND 309 million) | USD 8,000 (~VND 204 million) |
| Savings with C/O Form E | USD 4,125 (~VND 105 million) – more than 34% of total taxes payable, from a single C/O obtained free of charge from the Chinese supplier. | |
From 3W Logistics’ practical experience: Construction materials – especially floor and wall tiles are the commodity group where the duty difference between “with C/O Form E” and “without C/O” is the largest of all consumer goods and materials we handle. The MFN duty on Chinese tiles reaches 35–40%, while ACFTA brings it down to just 20% – a gap of 15–20% on the CIF value is a very significant sum for large-value shipments. What makes this particularly unfortunate is that many smaller tile suppliers in China – especially in production regions like Foshan and Jingdezhen – do not proactively apply for a C/O unless the customer requests it, and many Vietnamese importers either don’t know about it or don’t think to ask. For large-value construction material shipments, C/O Form E delivers the highest savings per unit of cost invested in obtaining it. – Ms. Apple, CCO, 3W Logistics
6. Common Risks in Construction Materials Import Procedures
| Risk | How It Manifests | Prevention |
|---|---|---|
| Missing CR when cargo arrives at port | Cargo held at port – container storage fees accumulate while waiting for sample testing and CR issuance (15–30 days); especially costly for large multi-container shipments | Send sample for testing and receive the CR before placing the main order; do not order large quantities without first confirming the product meets QCVN 16:2019 |
| Incorrect HS code due to insufficient product description | Customs determines a different HS code – significant back taxes (especially for tiles and glass with high duty rates); administrative fines | Include complete technical specifications on the Invoice (dimensions, thickness, surface type, composition); consult a forwarder or request an advance ruling from the Customs Department before filing |
| Actual shipment differs from the certified sample | Supplier changes raw materials or production process – the CR no longer applies; the inspection authority takes a sample and finds non-compliance; the shipment must be re-exported | Specify technical standards in the contract; require the supplier to confirm in writing that composition and production process are unchanged from the certified sample before each shipment |
| Breakage and cracking during transport | Glass, stone, and porcelain tiles are prone to breakage if packaging is substandard – insurance disputes arise, and cargo damage may not be fully compensated | Require proper packaging standards (A-frame racks for glass, wooden pallets for tiles); take pre-loading photos before container sealing; purchase comprehensive All Risk cargo insurance |
| No FTA C/O — paying high MFN duty | Must pay MFN duty of 30–40% instead of 20% ACFTA for Chinese tiles and glass – the difference is especially large compared to most other commodity groups | Include the C/O Form E requirement in the contract terms; do not pay a deposit if the supplier cannot commit to providing the C/O before cargo is loaded |
FAQ – Frequently Asked Questions About Construction Materials Import Procedures
Question 1: What documents are required for construction materials import procedures?
The complete documentation set for construction materials import procedures includes: Conformity Certificate (CR) per QCVN 16:2019/BXD (for products subject to mandatory requirements); test results from an accredited laboratory; Sales Contract, Commercial Invoice (with detailed technical specifications), Packing List; Bill of Lading; C/O under the applicable FTA; Vietnamese product label; and an electronic customs declaration via VNACCS.
Question 2: Are imported floor and wall tiles required to have conformity certification?
Yes – mandatory. Imported ceramic and porcelain floor and wall tiles intended for distribution and retail in Vietnam fall under QCVN 16:2019/BXD and must be certified for conformity before customs clearance and market distribution. Tiles imported directly for use on a specific project (not for retail distribution) may be subject to different requirements – confirmation with the relevant regulatory authority is needed before importing as part of the construction materials import procedure.
Question 3: How long does construction materials conformity certification take?
The time from sample submission to receiving the CR is typically 15–30 working days depending on the material type and certification body. An additional 5–10 days are required for the conformity declaration at the Department of Construction. Total conformity documentation preparation time is typically 25–45 days – businesses should send samples for testing as soon as negotiations begin, without waiting until the formal contract is signed.
Question 4: What is the import duty on floor and wall tiles from China?
With a valid C/O Form E under the ACFTA agreement, the import duty on floor and wall tiles from China is typically 20% (compared to the MFN rate of 30–40%). This remains a high rate compared to many other commodity groups, but represents significant savings over MFN. In addition, 10% VAT applies, calculated on the CIF value plus import duty.
Question 5: How long does the construction materials import procedure take in total?
Total time from sending the sample for testing to cargo arriving at the warehouse or project site is typically 50–80 days – comprising 15–30 days for testing and CR issuance, 5–10 days for the conformity declaration, plus production time and sea freight transit of 10–25 days depending on the trade lane. With complete documentation, actual port clearance time is typically 5–15 working days depending on the specialized inspection channel assigned.
How Does 3W Logistics Support Construction Materials Import Procedures?
As a freight forwarding company registered as an OTI-NVOCC with an FMC Bond (Federal Maritime Commission) in the United States and with over 10 years of experience handling construction materials imports, 3W Logistics provides end-to-end services for businesses, contractors, and project owners navigating construction materials import procedures – from pre-order conformity requirement consulting through to materials arriving at the warehouse or project site.
- Conformity requirement consulting and applicable QCVN identification before ordering: Confirm whether the product falls under QCVN 16:2019; identify the correct HS code based on the material’s technical characteristics; calculate actual tax costs by country of origin and applicable FTA so businesses have complete figures before price negotiations.
- Sample testing coordination and CR issuance progress tracking: Connect businesses with an appropriate certification body; assist in preparing samples to testing requirements; track progress to ensure the CR is in place before the main shipment arrives at port.
- Assistance obtaining the correct FTA C/O from the supplier: Guide Chinese suppliers through the correct C/O Form E application – particularly for tiles and glass where the tax savings are greatest; verify the C/O before acceptance to ensure 100% consistency with the Invoice and B/L.
- Vessel booking and specialized packaging consulting: Arrange FCL or LCL from China (Foshan, Shanghai), EU (Italy, Spain), India, and other markets to Vietnamese ports; advise on appropriate packaging solutions for each material type (A-frame racks for glass, pallets for tiles, wooden crates for stone).
- Electronic customs declaration (VNACCS) and specialized inspection handling: Customs declaration with the correct HS code, complete technical specifications, and CR number; monitor channel assignment and coordinate rapid response when the quality inspection authority takes samples or requests supplementary documentation.
Why choose 3W Logistics for your construction materials import shipments? Construction materials import procedures have two distinctive bottlenecks – QCVN 16:2019 conformity certification must be in place before cargo arrives, and C/O Form E delivers the largest tax savings of any consumer goods category we handle. We don’t just book vessels – we ensure the CR is ready before cargo docks and the C/O Form E is obtained correctly from the outset, enabling first-attempt clearance at the lowest possible duty cost. Contact 3W for specific consultation before signing your materials purchase contract.
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Email: quote@3w-logistics.com
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Ms. Apple is the CCO (Chief Commercial Officer) at 3W Logistics, with over 10 years of experience in sales and business operations management.
At 3W Logistics, Ms. Apple is responsible for commercial strategy, corporate customer development, managing a team of more than 50 sales professionals, and improving business performance in the logistics sector.
With practical experience in sales management and market development, Ms. Apple shares professional insights on business logistics solutions, international transportation, freight forwarding, customer management, trade lane development, and growth strategies in the logistics industry.
