Solar panel import is a category of electrical/energy equipment seeing strong demand growth in Vietnam, tracking the shift toward renewable energy — from residential rooftop solar to large-scale solar power plant projects.
Fundamentally, this is a high-tech product category that the State encourages investment in, so the solar panel import procedure is not subject to prohibition or restriction and is relatively straightforward once a business understands the nature of the goods classification.
However, not every business clearly distinguishes between 100% new solar panels and used panels — a category that is completely banned from import under environmental protection regulations. In addition, from May 25, 2026, importers must also fulfill Extended Producer Responsibility (EPR) obligations under Decree 110/2026/ND-CP. Overlooking these requirements can result in the shipment being held at port or unforeseen financial obligations arising.
In this article, 3W Logistics presents the complete solar panel import procedure under the latest legal regulations and tariff schedule — from legal conditions, HS codes, tax calculation, and required documentation, through the step-by-step process and practical risks, from the perspective of a forwarder experienced in handling imported renewable energy equipment.
1. Legal conditions for importing solar panels into Vietnam
Solar panels are not on the list of prohibited import goods and are not a conditional-business commodity for 100% new products — this is what makes the solar panel import procedure simpler than for many other electronic equipment categories.
| Condition | Detailed Content |
|---|---|
| Used goods | Absolutely prohibited from import. Businesses must import 100% new solar panels, with complete documentation of origin and clear technical specifications to ensure smooth customs clearance |
| State quality inspection | New solar panels (photovoltaic modules) are generally not subject to import licensing requirements or mandatory specialized inspection before customs clearance |
| Extended Producer Responsibility (EPR) | From May 25, 2026, under Decree 110/2026/ND-CP, solar panel importers must either organize recycling themselves or make a financial contribution to Vietnam’s Environmental Protection Fund proportional to the volume of product placed on the market |
| Declaration channeling | The standard green-yellow-red channel mechanism still applies as with ordinary goods; shipments assigned to the red channel may be subject to physical inspection |
| Product labeling | A Vietnamese supplementary label is required under Decree 43/2017/ND-CP and 111/2021/ND-CP: product name, model, panel wattage (Wp), origin, and importer |
Practical note: Many businesses assume that the solar panel import procedure has no legal obstacles at all since new goods do not require a license. In practice, the trickiest point lies in distinguishing new goods from used/refurbished goods, and the EPR obligation that arises after customs clearance — two factors that are not immediately apparent on the declaration but can result in penalties if overlooked.
2. HS code and import tax for solar panels
Solar panels fall under heading 85.41 (Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells) in the Import-Export Tariff Schedule, since the panel is technically a semiconductor component converting light energy into electrical energy.
| Heading/HS Code | Detailed Description | Import Tax (MFN) |
|---|---|---|
| 85.41 — Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells | ||
| 8541.40.22 | Photovoltaic cells (solar cells) not yet assembled into modules or complete panels | 0% |
| 8541.43.00 | Complete solar panel modules (photovoltaic module) — the most common code used when importing solar panels in rooftop-mounted form | 0% |
| 8507.60.90 | Energy storage batteries (lithium-ion battery storage) accompanying a solar power system, declared separately when imported apart from the photovoltaic panels | 0–5% |
| 8541.90.00 | Components and parts of photovoltaic cells (aluminum frame, tempered glass, junction box) imported separately | 0–5% |
Important note on HS codes and tax: Most codes under heading 8541.40/8541.43 for solar panels enjoy a preferential (MFN) import tax rate of 0%, since Vietnam is a member of the WTO’s Information Technology Agreement (ITA). For goods imported from countries without most-favored-nation status or without a valid C/O, businesses may be subject to the higher ordinary import tax rate above the MFN level. Regarding VAT, the current rate of 8% applies through December 31, 2026 under Decree 174/2025/ND-CP; after that date, businesses should check for updated policy, as the rate may revert to the standard 10%. In the solar panel import procedure, correctly determining the 8-digit subheading based on product structure (individual cells versus complete modules) is critical to avoid misclassification.
3. Documentation for the solar panel import procedure
The documentation set for the solar panel import procedure is relatively light for 100% new goods, per Circular 38/2015/TT-BTC (as amended by Circular 39/2018/TT-BTC).
| Document | When to Prepare | Important Note |
|---|---|---|
| Sales Contract | Before deposit | Clearly state 100% new condition, wattage (Wp), model, and terms for providing the C/O |
| Commercial Invoice & Packing List | Before goods are shipped | Fully state the product name, wattage per panel (Wp), and quantity by model |
| Bill of Lading | After goods are loaded onto the vessel | Solar panels are typically shipped in dry containers, crated/palletized to prevent breakage of the tempered glass panels |
| Catalogue/technical documentation | Before declaring the HS code | Serves as the basis for determining product structure (individual cells vs. modules) to apply the correct HS code and prove 100% new condition |
| C/O (Certificate of Origin) | Before goods are shipped | Needed when goods do not qualify for 0% MFN, or to secure preferential FTA import tax (Form E, EVFTA…) |
| Electronic customs declaration (VNACCS/VCIS) | Once documentation is complete | Declare the correct HS code under heading 8541.40/8541.43, and note the C/O number on the declaration if applicable |
4. Step-by-step solar panel import procedure
Step 1: Check technical specifications and determine the HS code
Check the solar panel’s technical specifications (wattage in Wp, structure — individual cells or complete module, 100% new condition) and work with the supplier to obtain a detailed catalogue, from which the correct HS code — 8541.40.22 or 8541.43.00 — can be determined.
Step 2: Negotiate the contract and require a C/O
Sign the solar panel purchase contract, clearly stating new condition and wattage, and include a C/O requirement in the contract terms if you wish to secure the 0% MFN rate or an FTA preference.
Step 3: Review post-clearance EPR obligations
Determine the volume/capacity of panels to be placed on the market to prepare a plan for fulfilling Extended Producer Responsibility under Decree 110/2026/ND-CP — whether through self-recycling, contracting a recycling unit, or making a financial contribution to Vietnam’s Environmental Protection Fund.
Step 4: Transport goods to a Vietnamese port
Solar panels are typically shipped in standard dry containers; careful crating, cushioning, and pallet securing are required to protect the tempered glass and aluminum frame from cracking or breaking during long-distance transport.
Step 5: Customs declaration and clearance
File the VNACCS/VCIS declaration with the full HS code and C/O number (if applicable). For 100% new solar panels not subject to specialized inspection, clearance proceeds quickly once import tax and VAT have been paid in full.
Step 6: Receive goods, apply labeling, and release for circulation
After clearance, complete the required Vietnamese supplementary labeling, receive the goods, and transport them to the warehouse or installation site. Keep complete documentation on file to support post-clearance inspection and periodic EPR reporting.
5. How to calculate import tax on solar panels
Solar panels are not subject to special consumption tax — only import tax and VAT apply. As an example, for a solar panel shipment imported from China (HS code 8541.43.00) with a CIF price of VND 1,200 million, comparing the case with and without a C/O:
| Tax / Cost Item | Without C/O (ordinary rate 5%) | With C/O Form E / MFN (0%) |
|---|---|---|
| CIF price | VND 1,200,000,000 | VND 1,200,000,000 |
| Import tax | 5% × 1,200M = VND 60,000,000 | 0% × 1,200M = VND 0 |
| VAT (8%, applicable through end of 2026) | 8% × (1,200+60)M = VND 100,800,000 | 8% × (1,200+0)M = VND 96,000,000 |
| Total tax payable | VND 160,800,000 (~160.8 million) | VND 96,000,000 (~96 million) |
| Savings with C/O/MFN | ~VND 64,800,000 — note that the 8% VAT rate is currently a temporary preferential policy applicable through December 31, 2026; businesses should monitor updates for shipments after that date. The EPR contribution (if the financial option is chosen) is calculated separately and is not included in import tax or VAT. | |
From 3W Logistics’ practical experience: With solar panels, rather than worrying about licenses or specialized inspection, the most common mistake we see in the solar panel import procedure lies in proving 100% new origin — some suppliers cannot produce complete documentation, leading customs to suspect refurbished goods and request additional inspection, significantly extending clearance time beyond the original schedule. Choosing a reputable supplier and preparing a complete catalogue before signing the contract helps avoid this risk. — Ms. Apple, CCO, 3W Logistics
6. Common risks in the solar panel import procedure
| Risk | Manifestation | Prevention |
|---|---|---|
| Mistakenly importing used goods | Shipment suspected of being refurbished/used panels — absolutely prohibited from import, may be forced into re-export or destruction | Require documentation proving 100% new condition (factory certificate, manufacturing date) from the supplier before signing the contract |
| Overlooking EPR obligations | Failing to recycle or make a financial contribution under Decree 110/2026/ND-CP after placing goods on the market — resulting in administrative penalties | Plan the declaration and fulfillment of recycling responsibility right from the import planning stage, rather than waiting until goods are already in circulation |
| Misapplying the HS code between individual cells and complete modules | Confusion between 8541.40.22 and 8541.43.00 — customs reclassifies the goods and retroactively collects the tax difference under Decree 128/2020/ND-CP | Request detailed technical catalogues from the manufacturer before declaration; consult a forwarder experienced with the renewable energy goods category |
| Panel breakage or cracking during transport | Tempered glass or aluminum frame cracked or broken due to impact during loading/unloading and long-distance transport | Require the supplier to crate/palletize to international shipping standards, and purchase adequate cargo insurance |
| Failing to track VAT policy changes | Calculating costs based on the preferential 8% VAT rate for shipments imported after the policy expires (December 31, 2026) — leading to budget discrepancies | Closely monitor new VAT policy announcements before planning long-term import schedules |
FAQ – Frequently asked questions about the solar panel import procedure
Question 1: What documents are required for the solar panel import procedure?
The complete documentation set for the solar panel import procedure includes: Sales Contract; Commercial Invoice and Packing List; Bill of Lading; C/O (if needed); Catalogue/technical documentation; electronic customs declaration (VNACCS/VCIS). Businesses should pay particular attention to preparing documentation proving 100% new condition.
Question 2: Can used solar panels be imported?
No. This is the biggest difference from many other electrical equipment categories in the solar panel import procedure: used goods are absolutely prohibited from import under environmental protection regulations, and businesses must import 100% new goods.
Question 3: How many types of tax and obligations apply when importing solar panels?
Solar panels are subject to two layers of tax: (1) Import tax calculated on the CIF price, mostly at the 0% MFN rate since Vietnam is a member of the ITA, with the ordinary rate (without C/O) around 5%; (2) VAT, currently 8% and applicable through December 31, 2026 under Decree 174/2025/ND-CP. In addition, from May 25, 2026, businesses must also fulfill EPR recycling obligations under Decree 110/2026/ND-CP — this is not a tax, but is a mandatory cost that must be budgeted for.
Question 4: How long does the solar panel import procedure take?
The total time from signing the contract to goods arriving at the warehouse is typically 15-30 days for 100% new goods not subject to specialized inspection. Of this: shipping from China takes 5-10 days, from Europe 20-30 days; customs declaration and clearance takes 2-3 days if documentation proving new condition is complete and clear.
How does 3W Logistics support the solar panel import procedure?
With experience handling a wide range of imported renewable energy equipment and registration as an OTI-NVOCC with an FMC Bond (Federal Maritime Commission) in the United States, 3W Logistics provides end-to-end service for businesses on the solar panel import procedure — from HS code determination consulting through to goods arriving at the warehouse or installation site.
Full-package logistics services at 3W Logistics:
- Consulting on accurate HS code determination based on product structure: Correctly classifying between individual photovoltaic cells and complete modules, avoiding the risk of reclassification and retroactive tax collection.
- Support in proving 100% new condition: Advising on the documentation set needed to eliminate the risk of goods being suspected as used, avoiding shipment holds at port.
- EPR obligation consulting: Guiding businesses in choosing the appropriate option — self-recycling, contracting a recycling unit, or financial contribution — under Decree 110/2026/ND-CP.
- Expertise in transporting fragile equipment: Ensuring proper crating and cushioning to protect tempered glass panels throughout the journey.
- Electronic customs declaration via VNACCS/VCIS and resolving issues at the border gate: Declaring the correct HS code and quickly handling any requests for additional documentation.
Why choose 3W Logistics for your imported solar panel shipment? While the solar panel import procedure is relatively straightforward for new goods, businesses still need to correctly handle proof of origin, HS code classification, and full compliance with the new EPR obligations arising from 2026. We stand alongside you from HS code determination through to goods arriving at the warehouse — helping businesses shorten clearance time and avoid unnecessary added costs. Contact 3W for specific advice before signing your import contract.
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Hotline: +84 28 3535 0087
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Hotline: +84 225 355 5939
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3W LOGISTICS CO., LTD – We here serve you there!
Email: info@3w-logistics.com
Website: www.3w-logistics.com
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.
