I/ Food import procedures
Food is a type of product that is consumed by humans in fresh form or after processing and preservation. It does not include products such as cosmetics, tobacco or substances used in medicine.
Currently, the food market in Vietnam is flooded with imported products from many famous countries in the world such as Europe, Australia, China, Korea, Japan, America, etc. Although the origin is diverse, the process of importing food into Vietnam is usually the same.
In this article, H-Cargo Logistics will provide readers with detailed information about the necessary steps when doing food import procedures into Vietnam. Let's find out now to better understand this process!
II/ Food import policy
Food import procedures into Vietnam require businesses to strictly comply with legal regulations related to import and ensure product quality. Below are some important legal documents that importing businesses need to understand to ensure proper implementation of regulations:
Circular 38/2015/TT-BTC issued on March 25, 2015, and amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018;
Decree 69/2018/ND-CP dated May 15, 2018 regulating the management of import and export activities;
Decree 38/2012/ND-CP issued on April 25, 2012 regulating food safety conditions;
Decree 15/2018/ND-CP providing detailed guidance on the implementation of a number of articles of the Law on Food Safety;
Circular 28/2021/TT-BYT dated December 20, 2021 issued by the Ministry of Health;
Circular 01/2024/TT-BNNPTNT issued by the Ministry of Agriculture and Rural Development on December 2, 2024;
Decree 43/2017/ND-CP dated April 14, 2017 on labeling of goods;
Decree 128/2020/ND-CP issued on October 19, 2020 regulating administrative sanctions for violations in the customs sector.
According to current regulations, if the food is not on the list of goods prohibited from being imported into Vietnam, businesses can import it as regular products. However, there are some requirements that must be followed:
For pre-packaged food for retail sale, it is necessary to conduct food safety inspection;
Unprocessed or semi-processed food and unpackaged food for retail sale must be quarantined;
All retail foods on the market require businesses to self-declare;
Product label: According to regulations in Decree 43/2017/ND-CP, imported food such as baby food powder must have a secondary label in Vietnamese, providing full information such as product name, ingredients, instructions for use, production date, expiry date and contact information of the importer;
Food safety inspection: Before customs clearance, enterprises must register for specialized food safety inspection with competent authorities to ensure that the products meet the requirements.
Full implementation of the above legal regulations not only helps food import procedures go smoothly but also enhances the reputation of the enterprise, while ensuring the provision of quality and safe products to consumers.
III/ HS code and import tax
1. HS code
HS (Harmonized System) code plays an essential role in the process of importing goods. Determining the HS code accurately not only helps businesses determine the tax rates to be paid such as import tax and value added tax (VAT), but also affects compliance with management and inspection regulations of competent authorities. To choose the right HS code for a product, businesses need to clearly understand the product, including its components, main raw materials, as well as technical specifications and specific uses.
Below is the HS code for food items, based on the 2025 Import and Export Tariff Schedule provided by H-Cargo Logistics to help customers have more information for reference and application in practice.
HS Code | Description of goods | Normal Import Tax (%) | Preferential import tax (%) | VAT (%) |
2106 | Food preparations not elsewhere specified or included | |||
21061000 | - Protein concentrates and textured protein substances210690 | 7.5 | 5 | 8 |
210690 | - Other types: | |||
- - Tofu: | ||||
21069011 | - - - Dried bean curd and dried bean curd bars | 37.5 | 25 | 8 |
21069019 | - - - Other | 22.5 | 15 | 8 |
- - Other food supplements; micronutrient mixtures for food supplementation: | ||||
21069072 | - - - Other health protection foods | 22.5 | 15 | 8 |
21069073 | - - - Micronutrient mixture for food supplementation (SEN) | 22.5 | 15 | 8 |
- - Food preparations for infants or young children: | ||||
21069081 | - - - Food preparations for lactase deficient infants or young children | 15 | 10 | 8 |
21069089 | - - - Other | 15 | 10 | 8 |
Food is a broad concept, including many different types of products. Therefore, each type of food will have a separate HS code. To determine the correct HS code for each food item, it is necessary to rely on the detailed description and specific characteristics of the product.
If you need assistance in determining the HS code for imported foods, please contact us via hotline or email. We will provide accurate information and support import procedures effectively.
2. Risks of applying the wrong HS code
Determining the correct HS code plays a key role in completing food import procedures. If the HS code is not declared correctly, it can lead to many potential consequences and risks, such as:
Delay in customs clearance: Incorrect declaration of the HS code can cause customs to request additional inspection, prolonging the customs clearance time.
Penalty according to regulations Decree 128/2020/ND-CP: If the HS code is declared incorrectly, you may be subject to administrative penalties according to current laws.
Impact on delivery schedule: Having to adjust HS codes or explain can disrupt delivery schedules, negatively impacting business operations.
Increased tax costs and fines: Incorrectly declaring HS codes can increase tax payable as well as fines, with a minimum fine of VND 2,000,000 and in some cases, fines of up to three times the tax arrears.
Ensuring that the HS code is declared correctly from the start will help businesses avoid these unwanted risks, while ensuring the import process is smooth and efficient.
3. Import tax when carrying out food import procedures
Import tax is the tax that businesses must pay when bringing food into the Vietnamese market. For the customs clearance process to go smoothly, importers need to fulfill their tax obligations, including import tax and value added tax (VAT). The import tax rate for each type of goods is determined based on the specific HS code.
The method of calculating import tax on food imported into Vietnam is applied as follows:
Formula for calculating import tax:
Import tax = CIF value × Import tax rate (%).
Formula for calculating value added tax (VAT) for imported goods:
VAT = (CIF value + Import tax) × VAT rate (%).
Import tax rates for food may change depending on current regulations and may enjoy preferential tax rates if the goods have a certificate of origin (C/O) in accordance with free trade agreements that Vietnam participates in.
Some notes when calculating import tax:
To enjoy preferential tax rates, businesses need to request suppliers to provide full certificates of origin (C/O) of the goods.
The value for calculating import tax is the CIF price (including goods price, insurance and freight). If purchasing goods under other delivery terms, importers need to convert to CIF price to ensure accuracy when paying taxes.
IV/ Food import dossier
According to the provisions of Circular 38/2015/TT-BTC dated March 25, 2015 and Circular 39/2018/TT-BTC amended and supplemented on April 20, 2018, when carrying out procedures for importing food into Vietnam, enterprises need to prepare a complete and correct dossier. Necessary documents include:
Customs declaration;
Contract for sale of goods (Contract);
Packing List;
Commercial invoice (Invoice);
Certificate of origin (C/O) if any;
Bill of Lading;
Product declaration or self-declaration dossier;
Food safety registration file;
Health Certificate;
Other relevant documents (if any).
Preparing these documents completely and accurately is an important requirement for the import process to proceed smoothly, in accordance with regulations and to avoid unexpected difficulties.
V/ Food import procedures
Once the enterprise has selected a suitable partner and successfully signed a contract, the next step is to carry out the process of importing food into Vietnam. The detailed process includes the following steps:
Step 1: Declare or self-declare the product
Before proceeding with the official import, the enterprise must import a food sample to carry out the product declaration or self-declaration procedure. The time to complete this process usually lasts from 10 to 15 working days. Most importantly, the declaration or self-declaration procedure must be completed before the shipment is officially imported into Vietnam.
Step 2: Customs declaration
Enterprises need to prepare all necessary documents to make customs declarations and submit information via the electronic system. After declaring, the enterprise will wait for the classification results from the customs system to determine the next steps.
Step 3: Open customs declaration
After receiving the classification results, the enterprise proceeds to open a customs declaration at the competent customs agency. At the same time, the enterprise must also register for food safety inspection to ensure full compliance with current regulations.
Food safety inspection
To conduct a food safety inspection, businesses need to submit the following documents:
Application for food safety inspection
Copy of product declaration or self-declaration
Copy of Bill of Lading
Copy of Commercial Invoice
Import customs declaration
The food safety inspection process usually lasts from 2 to 3 working days. After receiving the inspection results, businesses will add these results to the file to continue the import process.
Handling the classification results
Based on the classification results from the customs system, businesses will perform the following steps:
Green channel: Goods are cleared immediately without detailed inspection.
Yellow channel: Check documents, no need to physically inspect the goods.
Red channel: Detailed inspection of both documents and actual goods.
Step 4: Goods clearance
After completing the necessary procedures and there are no obstacles, the customs authority will approve customs clearance for the shipment. Enterprises need to pay full import tax and other related taxes to complete the customs clearance process. In case of difficulties, enterprises need to supplement the documents and follow the instructions of the customs authority.
Step 5: Receive goods and transport to the warehouse
Once the customs clearance procedures are completed, the enterprise can receive the goods at the port and transport them to the warehouse for storage. At the warehouse, the goods will be properly preserved and prepared for distribution to the market.
VI/ Food safety declaration process for food
Step 1: Prepare product self-declaration dossier
Enterprises need to prepare a product quality self-declaration dossier including the following documents:
Product self-declaration as prescribed (form No. 01);
Copy of the enterprise's business registration certificate;
Certificate of food safety and hygiene (FSH) qualified facility or equivalent documents;
Production license (if any);
Copy or original of product quality testing results (*);
Product standard declaration form;
Original image and label of the product to be declared;
Vietnamese sub-label for imported products;
Other relevant legal documents, depending on the type of product and goods.
Step 2: Upload the declaration file
Individuals or organizations upload the product declaration file to the following information channels:
Publish publicly on mass media, the official website of the enterprise or post at the headquarters;
Publish on the food safety database system.
In case there is no online database system on food safety, individuals or organizations can submit paper documents by post or directly to the competent state management agency, designated by the People's Committee of the province or city, to:
Store and manage the declaration file;
Publish the name of the enterprise and self-declared products on the website of the competent agency.
Note: If a product is manufactured at many different facilities, the enterprise can choose to submit the dossier to the management agency at one of those production facilities.
Step 3: Complete and receive results
Immediately after self-declaring the product, the enterprise is allowed to produce and trade the product, and is fully responsible for the quality and safety of the product on the market.
Note:
If after self-declaration, there are any changes related to the product name, origin or ingredients of the product, the enterprise must self-declare again. For other minor changes, the enterprise only needs to send a written notice of the change to the competent authority.
VII/ Some notes when carrying out food import procedures
In the process of supporting businesses in carrying out food import procedures, H-Cargo Logistics has accumulated a lot of practical experience and would like to share some important notes to help customers be better prepared:
Complete tax obligations on time: Businesses need to fully pay import tax and value added tax (VAT) before goods are cleared through customs. This not only helps speed up the procedure but also avoids unnecessary costs.
Checking food hygiene and safety for packaged and retail foods: Packaged and retail food products need to be checked for food hygiene and safety before being put on the market, and at the same time make a declaration or self-declare the product when first imported.
Food safety inspection for unfinished plant-based foods: Plant-based products that are not yet final products must also undergo food safety inspection.
Self-declaration or product declaration before import: Enterprises should import product samples before officially importing to complete declaration procedures with management agencies such as the Department of Health or the Department of Food Safety. This will help the main shipment customs clearance process go smoothly and quickly.
Ensure product labels are complete and comply with regulations: Products must have labels in accordance with regulations, including secondary labels in Vietnamese with information such as product name, ingredients, instructions for use, expiry date and importer information. Complete labels will help enterprises avoid legal problems and ensure smooth circulation of goods.
Determine the correct HS code for the product: Determining the correct HS code is extremely important because it affects the import tax and VAT payable. Incorrect declaration of the HS code can cause delays in customs clearance and may result in administrative sanctions from the authorities.
The above experiences will help businesses carry out the food import process more quickly and effectively. If you find it useful, you can share this information with other partners. H-Cargo Logistics is always ready to listen to your comments and is committed to improving service quality to best support customers.
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The above content has provided a comprehensive overview of the implementation process of food import procedures, including choosing the correct HS code, calculating import tax and value added tax (VAT), complying with food safety inspection regulations, along with other legal requirements. With this information, businesses can clearly understand the process and prepare documents correctly, contributing to ensuring that the import process goes smoothly and quickly.
If businesses need more detailed information about international freight services from Vietnam or want to learn more about import and export regulations and procedures, please contact us by phone, Zalo or email. Our team of experienced experts is always ready to support, advise and answer all questions, to help customers achieve the highest efficiency in business activities.
Contact for free consultation: Mr. Tyler Ho - Sales Department Email: tyler.ho@hcargovn.com Hotline/Zalo/Whatsapp: +84 703 360 344 WechatID: tylerho2008
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