Logistics Consultancy

Self balancing scooter – an outdoor game device or a transport vehicle ?

In Vietnam, many importers declared "self balancing scooter" as tool and device for outdoor game (heading 9503)
that created dispute due to different import duties

In order to unify in the classification for this category, the General Department of Vietnam Customs has specified
H.S code for the commodity as follows:

i/ Two wheels vehicle and operated by electric motor

ii/ Designed for one person and being used in low speed and limited areas such as sidewalks, trails and bicycle lane

iii/ The operator can stand straight by a supporting system which includes a gyroscope sensor and micro processor
hat maintain the balance of the vehicle and the operator independently

Then, the commodity should be classified under heading 8711.90.91 as “electrically powered motorcycle”

Applicable import duties as follows:

1/ Most Favoured Nation:                60%

2/ ASEAN:                                     30%

3/ CHINA:                                      45%

4/ JAPAN:                                      90%

5/ KOREA:                                     65%


Besides import duties, VAT is applicable at 10% flat