List of special-purpose machinery serving agricultural production to 5% VAT from December 31, 2025

No.

Name of special-purpose machinery

1.

Agricultural tractors.

2.

Trench-digging and embankment-building machines.

3.

Tree-planting hole digging machines.

4.

Row-type rice harvesters.

5.

Combine harvesters.

6.

Bean pod threshing and shelling machines.

7.

Vegetable and flower harvesting machines.

8.

Organic fertilizer burying machines.

9.

Fertilizer mixing machines.

10.

Tea withering machines, tea rolling machines, tea grading machines.

11.

Coffee washing and impurity screening machines; coffee pulping machines; coffee flesh removal machines; green coffee bean separating drums; coffee demucilaging machines; coffee draining machines; coffee impurity separating machines; coffee grading machines; coffee blowing machines; coffee vibrating screening machines and accompanying components (bucket elevators, belt conveyors, chain conveyors, screw conveyors, fans of all types, storage tanks of all types, mixing tanks, furnaces, dust collectors, cyclones, airlock valves).

12.

Pepper specific gravity grading machines; belt-type magnetic pepper separators; pepper sterilization machines; pepper vibrating screening machines and accompanying components (bucket elevators, belt conveyors, chain conveyors, screw conveyors, fans of all types, storage tanks of all types, mixing tanks, furnaces, dust collectors, cyclones, airlock valves).

13.

Rice whitening machines; rice husking machines; paddy separating machines; rice polishing machines; rice impurity screening machines; unfilled grain separating drum machines; husk separating machines; rotary screening machines; bran screening machines; husk screening machines; rice husk furnaces; sesame hulling machines; rice milling machinery lines converting paddy into rice.

14.

Color sorting and color grading machines for granular agricultural products.

15.

Shoulder-mounted handheld grass-cutting machines.

16.

Grass cutters

17.

Egg counters.

18.

Egg packing machines.

19.

Egg transfer machines; egg carts used in farms.

20.

Egg candling machines.

21.

Automatic breeder egg nest.

22.

Special-purpose machinery for animal health care in livestock farms, including:

- Machines, equipment, and accessories serving artificial insemination: Sperm counting machines; sperm packaging machines; cold storage and transport containers for sperm of 14 liters and 34 liters; water distillation machines for sperm dilution;

- Animal ultrasound machines;

- Poultry beak trimming machines;

- Animal tooth grinding/cutting machines;

- Sterilization and disinfection machines;

- Estrus detection machines for animals.

23.

Automatic feed and water supply machines for livestock and poultry.

24.

Poultry egg collection machines.

25.

Sanitation and waste treatment machines in livestock farms (manure cleaning machines: Automatic manure scraping systems; automatic manure separation machines).

26.

Green roughage chopping and mixing machines.

27.

Green roughage packaging machines.

28.

Paddle-wheel aerators and aeration machines (air pump type).

29.

Diffuser-type aeration machines for aquaculture ponds.

30.

Automatic aquaculture feeding machines.

31.

Aquatic feed production machines.

32.

Aquatic product grading machines at farms.

33.

Machines and accessories for cooling livestock and poultry used in livestock farms: Heat exchange components (cooling paper pads); electrical control cabinets; wind speed measuring devices for ventilation fans.

34.

Hand-guided tractors.

35.

Cashew nut shelling machines; cashew nut frying machines; cashew kernel grading machines.

36.

Electrically operated vegetable harvesting machines; electrically operated flower grading machines.

37.

Livestock feed production machines, including: Machines and machinery systems for material conveying (belt conveyors, bucket elevators, screw bucket conveyors, plastic scraper blades, chain conveyors, chain sprockets, plastic gears, material feeding paddles); grinding machines (grinding screens, grinding hammers); mixing machines (main shafts, mixing blades); pelletizing machines (pellet dies, pellet press roller shafts, roller shells, eccentric shafts, main shafts, die mounting plates, wear-resistant rings, pellet press machine frames, conditioning mixing blades, conditioning mixing shafts, die clamping assemblies); extrusion pelletizing machines (extrusion screw cores, extrusion casings, pressure rings, extrusion machine frames); crumbler machines; pellet feed grading screening machines.

38.

Rapid testing machines for sugar content reserves in sugarcane.

39.

Rapid testing machines for fresh milk quality in cattle and goat farms.

40.

Implements and machinery combined with agricultural tractors: Cultivators; plows; harrows; rotary tillers; seeders/planters; bulldozer blades (for field leveling); fertilizer spreaders; row openers; harvesting implements (corn, sugarcane, potatoes, cassava, beans); straw collecting implements; straw chopping implements; plant protection chemical spraying implements; sugarcane and corn grabbing/collecting implements.

41.

Seed production machines and machinery systems, including: Seed cleaning machines and systems; seed grading machines; seed weighing and packaging machines.