Wallpaper import procedures look fairly simple at first glance: wallpaper is not on the prohibited import list, requires no permit, and typically is not subject to specialized inspection. However, this is a goods category with a high preferential (MFN) import tax rate, from 20% to 25%, so applying the wrong HS code or lacking a C/O alone can significantly increase the cost of the entire shipment.
The legal landscape in 2026 has also seen several changes. Decree 292/2026/ND-CP took effect from September 5, 2026, replacing Decree 69/2018/ND-CP with a new prohibited import list that adds goods manufactured using forced labor. Decree 37/2026/ND-CP tightens the labeling requirements for imported goods, while VAT remains at 8% through December 31, 2026. Businesses still following the old process easily overlook these points.
In this article, 3W Logistics presents the complete wallpaper import procedure under regulations in effect as of September 2026 – from legal conditions, HS codes, import tax and VAT, documentation, the step-by-step process, through to practical risks, from the perspective of a forwarder with over 10 years of experience handling imported decorative materials and consumer goods.
1. Legal Conditions and Policy When Importing Wallpaper
This is the first part to review in wallpaper import procedures, based on Decree 292/2026/ND-CP, Decree 37/2026/ND-CP, and Decree 174/2025/ND-CP.
| Condition | Detailed Content |
|---|---|
| General import policy | 100% new wallpaper is not on the List of Prohibited Import Goods in Appendix I of Decree 292/2026/ND-CP and requires no import permit; the business handles it as an ordinary commercial shipment |
| Used goods | Decree 292/2026/ND-CP places used consumer goods on the prohibited import list, so businesses should only import new wallpaper; the HS code and the list under Appendix I as published by the managing ministry should be cross-checked before ordering |
| Goods manufactured using forced labor | From September 5, 2026, goods manufactured wholly or in part using forced labor are prohibited from import. Importers should require the factory to provide supply chain information and a compliance commitment in the contract |
| Specialized inspection | In practice, ordinary wallpaper is not subject to specialized inspection. Customs may still request a catalogue, samples, or a composition sheet to determine the face layer, backing layer, and HS code |
| Goods labeling | Per Decree 37/2026/ND-CP: the original label must at minimum state the product name, origin, and the manufacturer’s name and address; before circulation, a Vietnamese-language supplementary label must be added, stating the product name, specifications (roll width, roll length, material), and usage and storage instructions |
| Accompanying adhesive or paste | Wallpaper adhesive is a chemical, falling under the scope of the 2025 Chemical Law. Per Circular 01/2026/TT-BCT, an adhesive product containing acetone or methanol is on the hazardous chemical list requiring per-shipment disclosure; a safety data sheet (SDS) is required |
| VAT | The 8% rate applies through December 31, 2026 under Decree 174/2025/ND-CP; returning to 10% from January 1, 2027 absent a new extension policy |
Practical note: The biggest risk point in wallpaper import procedures does not lie in the permit but in the classification and origin stage. Wallpaper with a vinyl face layer on a paper backing falls under heading 4814, while a plastic wall-covering sheet on a non-paper backing, or self-adhesive wall foam, may fall under a different heading with a different tax rate. At the same time, since the MFN tax is high, the difference between having and not having a C/O is the largest item in the total import cost.
2. HS Code and Import Tax on Wallpaper
Wallpaper mainly falls under heading 4814 (Chapter 48). In wallpaper import procedures, businesses need to clearly distinguish wallpaper from wall foam, plastic wall-covering sheets, and textile wall-covering sheets, since each falls under its own HS heading.
| HS Code | Detailed Description | Import Tax (MFN) |
|---|---|---|
| Heading 4814 – Wallpaper and similar wall coverings | ||
| 4814.20.10 | Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed, or otherwise decorated plastic layer, width not exceeding 60 cm | 25% |
| 4814.20.90 | Same type as above, width exceeding 60 cm (other) | 25% |
| 4814.90.00 | Other wallpaper and similar wall coverings of paper (for example, with a braided-material surface) | 20% |
| Heading 3919 – Self-adhesive plates, sheets, film, foil, tape, strip of plastics | ||
| 3919.10.xx | Wall foam, self-adhesive plastic sheet in roll form (check the 8-digit code based on width and construction) | 15% (reference) |
Important note on wallpaper HS codes: When declaring customs in wallpaper import procedures, the backing material (paper or non-woven), the face layer (vinyl, printed paper, braided material), the roll width, and the surface finishing method must all be fully declared. If the backing is not paper, the product may fall under heading 3918 (plastic wall-covering sheet); textile wall-covering fabric falls under heading 5905. The tax rates in the table are for reference; check the export-import tariff schedule at the time the declaration is filed.
Wallpaper Import Tax Rates by Origin
| Origin | Applicable C/O | Import Tax | Notes |
|---|---|---|---|
| ASEAN (Thailand, Malaysia, Indonesia, etc.) | C/O Form D (ATIGA) | 0% | Reference level; check the ATIGA rule of origin against each HS code |
| China | C/O Form E (ACFTA) or RCEP | 0% (reference) | A major source of supply; cross-check the ACFTA tariff schedule for the correct HS code and year |
| Australia, New Zealand | C/O per AANZFTA | 0% | Code 4814.20.10 is 0% under AANZFTA |
| Japan | C/O Form AJ, Form VJ, or CPTPP | 0% – 3% (reference) | The level varies by agreement and each year’s schedule |
| South Korea, EU, UK, India | Origin documentation per the relevant agreement | Per the schedule | Check the special preferential tariff schedule of each agreement against the HS code |
| Country with no MFN preference | Not applicable | 37.5% / 30% | Standard tax rate: 37.5% for code 4814.20.10; 30% for code 4814.90.00 |
Goods only qualify for the special preferential tax rate with a valid origin document and by meeting the agreement’s rule of origin; otherwise the 20% – 25% MFN tax applies. Therefore, tax should be calculated in advance for each origin right from the start of wallpaper import procedures to choose the most cost-effective supplier.
3. Documentation for Wallpaper Import Procedures
The documentation set for wallpaper import procedures is relatively compact but requires a very detailed goods description. Information on construction, roll width, and packaging specification must be consistent across the contract, invoice, catalogue, and declaration.
| Document | When to Prepare | Important Notes |
|---|---|---|
| Sales Contract | Before making a deposit | Clearly state the design code, face and backing layer construction, roll width, roll length, packaging specification, Incoterms, and a clause requiring the C/O |
| Commercial Invoice and Packing List | Before the goods are shipped | Fully described: material (paper, vinyl, non-woven), roll width, roll length, number of rolls, number of cartons; avoid a generic description such as “wallpaper” |
| Bill of Lading / AWB | After the goods are loaded onto the vessel or aircraft | The consignee must match the importing business; the carton count and weight must match the Packing List |
| C/O (Certificate of Origin) | Before the goods are shipped (obtained by the supplier) | The most important document for a high-MFN-tax category; correct form for the agreement, matching 100% with the Invoice and B/L |
| Catalogue, samples, composition sheet | Before filing the declaration | Helps prove the face and backing layer to apply the correct HS code when customs requests an explanation |
| Original label and Vietnamese supplementary label template | Before the goods are circulated | A supplementary label added per Decree 37/2026/ND-CP: product name, specifications, usage and storage instructions, origin |
| SDS and chemical disclosure documentation (if importing adhesive) | Before the goods arrive | Applicable for accompanying adhesive or paste per the 2025 Chemical Law and Circular 01/2026/TT-BCT |
| Electronic customs declaration (VNACCS) | Once the documentation is complete | Declares the correct 8-digit HS code, C/O number, and fully describes the material and roll width |
4. Step-by-Step Wallpaper Import Procedure
The wallpaper import procedure below applies to shipments of new wallpaper, with or without accompanying adhesive.
Step 1: Determine the product construction and HS code before ordering
This is the step that saves the most cost in wallpaper import procedures. The business requests the supplier to send a catalogue and composition sheet: whether the face layer is printed paper, vinyl, or a braided material; whether the backing is paper or another material; and the roll width. From this, the 8-digit HS code is determined and the actual tax cost calculated in advance.
Step 2: Sign the contract and require the C/O per the agreement
The contract clearly states the specifications for each design and a clause requiring the supplier to provide the C/O in the correct form. For a category with a 20% – 25% MFN tax, the C/O determines whether the shipment is subject to the preferential rate, and it cannot be requested retroactively after the goods have shipped if it does not meet the agreement’s requirements.
Step 3: Prepare the supplementary label and chemical documentation (if there is adhesive)
In parallel with ordering, the business drafts the Vietnamese supplementary label template per Decree 37/2026/ND-CP. If adhesive or paste is imported alongside, the SDS and CAS number need to be checked to determine whether it falls under Appendix XIX of Circular 01/2026/TT-BCT requiring disclosure. This is the part most easily overlooked in wallpaper import procedures when the shipment includes an accompanying product.
Step 4: Sea freight or air freight transport
Wallpaper is typically packed in rolls inside cartons stacked on pallets, light but bulky, so the freight is calculated by volume and can be fairly high. Large shipments go as FCL container, small shipments as LCL or by air. In wallpaper import procedures, moisture and compression protection need attention, since rolls easily warp or develop mold when stored in a container for an extended period.
Step 5: Customs declaration, tax payment, and channel processing
When the goods arrive at the port, the forwarder files the VNACCS declaration with the full 8-digit HS code, C/O number, and a detailed description of material and roll width. If the declaration is channeled yellow or red, customs may request the catalogue, samples, or a physical inspection to cross-check the construction. Once customs confirms the tax amount, the business pays the import tax and VAT.
Step 6: Clearance, receiving the goods, and completing the supplementary label before selling
After paying the tax and receiving clearance, the business collects the D/O and brings the goods to the warehouse. The final step of wallpaper import procedures is affixing the Vietnamese supplementary label onto the roll or packaging before putting the goods on the market, while retaining the documentation set to present when checked by the authorities.
5. How to Calculate Wallpaper Import Tax
Understanding how the tax is calculated helps businesses accurately estimate the cost of wallpaper import procedures. Wallpaper is subject to two layers of cumulative tax – import tax and VAT – and is not subject to special consumption tax. VAT is currently 8% through December 31, 2026. For example, for a shipment of wallpaper code 4814.20.10 imported from ASEAN, with a CIF price of VND 400 million, compare the case without and with a Form D C/O:
| Tax / Cost Item | Without Form D C/O (MFN 25%) | With Form D ATIGA C/O (0%) |
|---|---|---|
| CIF price | VND 400,000,000 | VND 400,000,000 |
| Import tax | 25% × 400M = VND 100,000,000 | 0% × 400M = VND 0 |
| VAT (8%) | 8% × (400 + 100)M = VND 40,000,000 | 8% × (400 + 0)M = VND 32,000,000 |
| Total tax payable | VND 140,000,000 | VND 32,000,000 |
| Savings with Form D C/O | VND 108,000,000 from a single valid C/O alone. If the shipment clears after January 1, 2027 with VAT at 10%, the total tax would be VND 150 million (without C/O) and VND 40 million (with C/O) respectively – a VND 110 million difference for every VND 400 million of CIF value. | |
From 3W Logistics’ practical experience: With wallpaper import procedures, we typically see two mistakes causing the most cost. First, not requesting the C/O right from the contract stage, forcing the shipment to pay the 20% – 25% MFN tax instead of the FTA preferential rate. Second, a goods description lacking information about the face layer, backing layer, and roll width – customs lacks sufficient basis to determine the HS code, so the declaration is redirected to a higher channel, an explanation is requested, or the goods are reclassified. Both of these mistakes are preventable if the business prepares correctly before placing the order. – Ms. Apple, CCO, 3W Logistics
6. Common Risks in Wallpaper Import Procedures
Most risks in wallpaper import procedures originate from documentation preparation before ordering, not from work done at the port.
| Risk | Symptom | Prevention |
|---|---|---|
| Applying the wrong HS code among headings 4814, 3918, 3919 | Confusing paper-backed wallpaper with plastic wall-covering sheets or self-adhesive wall foam – resulting in reclassification, retroactive tax collection, and penalties | Confirm the backing, face layer, and roll width; retain the catalogue and composition sheet; consult a forwarder before filing the declaration |
| No C/O or an invalid C/O | Must pay the 20% – 25% MFN tax instead of the FTA preferential rate, increasing cost by tens to hundreds of millions of VND per shipment | Include a C/O clause in the contract; check the rule of origin; cross-check that the C/O matches the Invoice and B/L 100% |
| Insufficiently detailed goods description | The invoice only states “wallpaper” – customs requests an explanation, redirects the channel, and prolongs clearance time | Require the supplier to describe the material, roll width, and roll length in detail directly on the Invoice and Packing List |
| Non-compliant goods labeling | Missing the Vietnamese supplementary label or missing mandatory information during circulation – resulting in penalties and a mandatory correction | Prepare the supplementary label template per Decree 37/2026/ND-CP before the goods arrive |
| Used goods or suspected forced labor | The shipment is denied clearance for being on the prohibited import list under Decree 292/2026/ND-CP | Only import new goods; require a commitment and supply chain documentation from the manufacturer |
| Damage from moisture or compression during transport | Rolls warp, develop mold, or the face layer peels – leading to disputes with the supplier and the carrier | Require pallet packing and moisture-proof wrapping; use desiccants inside the container; purchase cargo insurance |
FAQ – Frequently Asked Questions About Wallpaper Import Procedures
Question 1: What documents are needed for wallpaper import procedures?
A complete documentation set for wallpaper import procedures includes:
- The sales contract, Commercial Invoice, and Packing List;
- The Bill of Lading or AWB;
- A C/O per the relevant free trade agreement (if claiming a preferential rate);
- A catalogue, samples, or the product’s composition sheet;
- The original label and the Vietnamese supplementary label template;
- The SDS and chemical disclosure documentation (if adhesive is imported alongside), and the electronic VNACCS customs declaration.
Question 2: Does importing wallpaper require a permit or specialized inspection?
In practice, ordinary new wallpaper does not require an import permit and is not subject to specialized inspection, so wallpaper import procedures are mainly a customs procedure combined with labeling obligations. Businesses only need additional documentation when importing adhesive containing a hazardous chemical on the disclosure list, and must absolutely not import used goods.
Question 3: What is the current wallpaper import tax rate?
In wallpaper import procedures, wallpaper is subject to two layers of tax:
- Import tax: calculated on the CIF price, with an MFN rate of 25% for codes 4814.20.10 and 4814.20.90, 20% for code 4814.90.00; reduced to 0% or a lower rate with a C/O from an agreement such as ATIGA or AANZFTA (check the specific level against the HS code);
- VAT: 8% through December 31, 2026 under Decree 174/2025/ND-CP, calculated on the CIF price plus import tax; returning to 10% from January 1, 2027 absent a new extension policy.
Question 4: Do wall foam and PVC wall-covering sheets follow the same procedure and HS code as wallpaper?
No. The declaration process is similar, but the HS code and tax rate differ: paper-backed wallpaper falls under heading 4814, self-adhesive wall foam typically falls under heading 3919, and a plastic wall-covering sheet on a non-paper backing may fall under heading 3918. Businesses should send a catalogue and composition sheet to determine the HS code before completing wallpaper import procedures.
How Does 3W Logistics Support Wallpaper Import Procedures?
As a freight forwarding company registered as an OTI-NVOCC with an FMC (Federal Maritime Commission) bond in the United States, with over 10 years of experience handling imported decorative materials and consumer goods, 3W Logistics provides an end-to-end service for businesses on wallpaper import procedures – from HS code and tax consulting through to when the goods arrive at the warehouse.
- Determining the 8-digit HS code and calculating the actual tax before ordering: Analyzing the face layer, backing layer, and roll width construction to apply the correct code, calculating import tax and VAT for each origin – giving the business an accurate cost figure for wallpaper import procedures before negotiating the contract.
- Support obtaining the correct FTA C/O form from the supplier: Guiding the supplier to obtain the correct C/O form per the agreement (Form D, Form E, Form AJ, etc.), checking the C/O before the goods are loaded to ensure validity.
- Consulting on goods labeling and chemical documentation: Reviewing the original label, guiding the supplementary label content per Decree 37/2026/ND-CP; checking the SDS and disclosure obligation if the shipment includes adhesive.
- Booking sea freight and handling bulky goods: Arranging FCL, LCL, or air transport from China, South Korea, Thailand, Japan, and other markets to Hai Phong, Da Nang, or Cat Lai port; advising on moisture- and compression-resistant packing.
- Electronic customs declaration and handling issues at the border checkpoint: Declaring the correct 8-digit HS code, fully describing material and roll width; monitoring the channel and quickly handling any customs request for additional documentation or explanation.
- Door-to-door delivery: Supporting domestic transport from the port to the warehouse, showroom, or construction site, ensuring the shipment reaches the customer intact.
Why choose 3W Logistics for imported wallpaper shipments? Wallpaper import procedures require precisely handling multiple stages – HS code classification based on product construction, optimizing the FTA C/O, labeling per Decree 37/2026/ND-CP, and complying with the new prohibited goods list under Decree 292/2026/ND-CP. With a high MFN tax rate, a single mistake in the HS code or C/O in wallpaper import procedures can cost a business tens to hundreds of millions of VND per shipment. We accompany the business from the product analysis stage through to when the goods arrive at the warehouse. Contact 3W for specific guidance before signing the purchase contract.
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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.
