Answering your question, we has opinions as follow: Note: Our answer is for your reference only, not legally obligated. Basing on List of prohibited import/export goods issued enclose with the Decree no.12/2006/ND-CP dated 23/01/2006 of the Government detailing implementation of Trade Law regulations on international buying and selling of commodities and agent activities including purchasing, selling, sourcing, outsourcing, border-gate transfer, and transiting of commodities with foreign countries: Commodities Banned From Import: 1/ Arms, ammunition, explosives (except for industrial explosives), technical military equipment. 2/ Fire-cracker of all kinds, except for signaling flares for maritime security detailed by The Ministry of Transportation. 3/ Second-hand consumer commodities include the following categories: - Textile and garment, footwear - Electronics - Cooling appliances - Home appliances - Healthcare equipment - Interior decoration - Home appliances made from pottery, glass, metal, plastic, rubber and other materials. - Second-hand information technology products 4/ Kinds of stationeries banned from circulation and dissemination in Vietnam. 5/ Right-hand drive vehicles (including in forms of (including converted drive vehicles or disassembled vehicles), except for special purpose vehicles with right-hand drive running in small area including such as: crane lorries, breakdown lorries, road sweeper lorries, spraying lorries, rubbish lorries, passenger buses in airport, pick-up trucks, concrete-mixer lorries, van working in parks and golf courses. 6/ Second-hand vehicles include: - Engine, frame, inner tube, tire, accessories, motion of cars, tractors and two wheel and three wheel vehicles; - Under frame of motion cars and tractors (including new under frame with second-hand motion and/or second-hand under frame with new motion); - Bicycles; - Motion two wheel and three wheel vehicles; - Ambulances; - All type of cars with structures and functions changed from the original design. 7/ Residues, waste, cooling equipment using C.F.C 8/ Products, materials containing asbestos of amphibian group. 9/ Poisons in Table I regulated in the Convention on Nuclear weapon Therefore, your mentioned goods (second-hand machine) is listed in List of prohibited import/export goods above. You can find the above documents at our website www.customs.gov.vn. Best regards,