|
THE MINISTRY OF INDUSTRY AND TRADE |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No. 28/2026/TT-BCT |
Hanoi, June 01, 2026 |
CIRCULAR
PROMULGATING THE LIST OF IMPORTS (WITH HS CODES) SUBJECT TO STATE INSPECTION OF FOOD SAFETY UNDER STATE MANAGEMENT OF MINISTRY OF INDUSTRY AND TRADE
Pursuant to the Law on Food Safety No. 55/2010/QH12 amended by the Law on amendments to some Articles concerning planning of 11 laws No. 28/2018/QH14;
Pursuant to the Law on Customs No. 54/2014/QH13;
Pursuant to the Government’s Decree No. 15/2018/ND-CP on elaborating on implementation of certain Articles of the Law on Food Safety;
Pursuant to the Decree No. 08/2015/ND-CP providing specific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures amended by the Decree No. 167/2025/ND-CP;
Pursuant to the Decree No. 85/2019/ND-CP prescribing handling of administrative procedures via National Single Window and ASEAN Single Window and specialized inspection of exports and imports;
Pursuant to the Decree No. 09/2016/ND-CP providing for fortification of food with micronutrients;
Pursuant to the Government No. 40/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade amended by the Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;
Pursuant to the Decree No. 146/2025/ND-CP prescribing devolution and delegation of powers in field of industry and trade;
At the request of the Director General of the Industry Agency;
The Minister of Industry and Trade hereby promulgates the List of imports (with HS codes) subject to state inspection of food safety under state management of Ministry of Industry and Trade.
Article 1. Promulgated together with this Circular is the List of imports (with HS codes) subject to state inspection of food safety under state management of Ministry of Industry and Trade (the List) specified in clause 2 Article 64 of the Law on Food Safety No. 55/2010/QH12 and clause 3 Article 39 of the Decree No. 15/2018/ND-CP (excluding food implements, containers and packaging). The detailed List is provided in the Appendix hereto.
Article 2. Determination of HS codes
Imports on the List specified in Article 1 of this Circular shall be assigned HS codes according to Vietnam’s Nomenclature of Exports and Imports promulgated together with the Circular No. 31/2022/TT-BTC dated June 08, 2022 of the Minister of Finance promulgating Vietnam’s Nomenclature of Exports and Imports.
Article 3. Principles for application
1. If there is any difference or inconsistency in the determination of HS codes for goods on the List promulgated together with this Circular, the classification and determination of HS codes shall comply with provisions of law on customs.
Regarding goods which have not been listed and assigned HS codes on the List promulgated together with this Circular, the determination of HS codes shall comply with provisions of law on customs.
After customs clearance, exporters and importers shall submit a document to the Ministry of Industry and Trade to form a basis for cooperation with the Ministry of Finance in considering agreeing to, updating and promulgate a supplementary List.
2. The state inspection of food safety of imported foods under state management of Ministry of Industry and Trade as prescribed in clause 3 Article 39 of the Decree No. 15/2018/ND-CP shall be carried out in accordance with Article 40 of the Law on Food Safety and Article 16 of the Decree No. 15/2018/ND-CP.
3. Imported foods falling under the state management of the Ministry of Industry and Trade as prescribed in clause 3 Article 39 of Decree No. 15/2018/ND-CP but falling into one of the cases specified in Article 13 of Decree No. 15/2018/ND-CP (except the cases specified in clause 3 Article 17 of Decree No. 15/2018/ND-CP) shall be exempt from state inspection of imported food safety.
Article 4. Implementation clause
1. This Circular comes into force from July 17, 2026.
2. Clause 1 Article 2 of and Appendix II to the Decision No. 1182/QD-BCT dated April 06, 2021 of the Minister of Industry and Trade promulgating Lists of imports (with HS codes) subject to specialized inspection under state management of Ministry of Industry and Trade shall cease to have effect from the effective date of this Circular.
3. In the cases where any of the legislative documents referred to in this Circular is amended, supplemented or replaced, the new legislative documents in force shall apply.
Article 5. Transitional clauses
Any goods owner that submits a dossier on state inspection of food safety of imported foods before the effective date of this Circular may continue to comply with the provisions in force at the time of dossier submission, unless the organization or individual voluntarily choose to comply with the provisions of this Circular.
Article 6. Responsibility for implementation
1. The Ministry of Industry and Trade shall:
a) Preside over and cooperate with relevant agencies and units in reviewing and updating the list of goods (with HS codes) subject to state inspection under management of the Ministry of Industry and Trade in accordance with requirements for state management from time to time;
b) Promptly provide guidance on and address any difficulties or issues arising (if any) from state inspection with respect to the List promulgated together with this Circular.
2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Industry and Trade for amendments where necessary.
3. Director General of Industry Agency, heads of units affiliated to the Ministry of Industry and Trade, agencies, organizations and individuals concerned are responsible for the implementation of this Circular./.
|
PP. THE MINISTER Truong Thanh Hoai |
APPENDIX
LIST OF IMPORTS (WITH HS CODES) SUBJECT TO STATE INSPECTION OF FOOD SAFETY UNDER STATE MANAGEMENT OF MINISTRY OF INDUSTRY AND TRADE
(promulgated together with the Circular No. 28/2026/TT-BCT dated June 01, 2026 of the Ministry of Industry and Trade)
1. Beverages, soft drinks, spirits, beer, food-grade alcohol (as specified in sections I, II and III of Appendix IV to Decree No. 15/2018/ND-CP).
|
HS code |
Description |
| 20.09 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
| – Orange juice: | |
| 2009.11.00 | – – Frozen |
| 2009.12.00 | – – Not frozen, of a Brix value not exceeding 20 |
| 2009.19.00 | – – Other |
| – Grapefruit juice; pomelo juice: | |
| 2009.21.00 | – – Of a Brix value not exceeding 20 |
| 2009.29.00 | – – Other |
| – Juice of any other single citrus fruit: | |
| 2009.31.00 | – – Of a Brix value not exceeding 20 |
| 2009.39.00 | – – Other |
| – Pineapple juice: | |
| 2009.41.00 | – – Of a Brix value not exceeding 20 |
| 2009.49.00 | – – Other |
| 2009.50.00 | – Tomato juice |
| – Grape juice (including grape must): | |
| 2009.61.00 | – – Of a Brix value not exceeding 30 |
| 2009.69.00 | – – Other |
| – Apple juice: | |
| 2009.71.00 | – – Of a Brix value not exceeding 20 |
| 2009.79.00 | – – Other |
| – Juice of any other single fruit, nut or vegetable: | |
| 2009.81 | – – Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium Vitis-idaea) juice. |
| 2009.81.10 | – – – Suitable for infants or young children |
| 2009.81.90 | – – – Other |
| 2009.89 | – – Other: |
| 2009.89.10 | – – – Blackcurrant juice |
| 2009.89.20 | – – – Coconut water (SEN) |
| 2009.89.30 | – – – Coconut water concentrate (SEN) |
| 2009.89.40 | – – – Mango juice concentrate |
| – – – Other: | |
| 2009.89.91 | – – – – Suitable for infants or young children |
| 2009.89.99 | – – – – Other |
| 2009.90 | – Mixtures of juices: |
| 2009.90.10 | – – Suitable for infants or young children |
| – – Other: | |
| 2009.90.91 | – – – Ready for immediate consumption |
| 2009.90.99 | – – – Other |
| 22.01 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow |
| 2201.10 | – Mineral waters and aerated waters: |
| 2201.10.20 | – – Aerated waters |
| 22.02 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 |
| 2202.10 | – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: |
| 2202.10.30 | – – Other sparkling mineral waters or aerated waters, flavoured |
| 2202.10.90 | – – Other |
| – Other: | |
| 2202.91.00 | – – Non-alcoholic beer |
| 2202.99 | – – Other: |
| 2202.99.10 | – – – Flavoured UHT milk based drinks |
| 2202.99.20 | – – – Soya milk drinks |
| 2202.99.30 | – – – Coconut water based drinks (SEN) |
| 2202.99.40 | – – – Coffee based drinks or coffee flavoured drinks |
| 2202.99.50 | – – – Other non-aerated beverages ready for immediate consumption without dilution |
| 2202.99.90 | – – – Other |
| 22.03 | Beer made from malt |
| – Stout or porter: | |
| 2203.00.11 | – – Of an alcoholic strength by volume not exceeding 5,8% vol (SEN) |
| 2203.00.19 | – – Other (SEN) |
| – Other, including ale: | |
| 2203.00.91 | – – Of an alcoholic strength by volume not exceeding 5.8 % vol |
| 2203.00.99 | – – Other |
| 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 |
| 2204.10.00 | – Wine |
| – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 2204.21 | – – In containers holding 2 liters or less: |
| – – – Wine: | |
| 2204.21.11 | – – – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2204.21.13 | – – – – Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. |
| 2204.21.14 | – – – – Of an alcoholic strength by volume exceeding 23% vol |
| – – – Grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 2204.21.21 | – – – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2204.21.22 | – – – – Of an alcoholic strength by volume exceeding 15% vol. |
| 2204.22 | – – In containers holding more than 2 liters but not more than 10 liters: |
| – – – Wine: | |
| 2204.22.11 | – – – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2204.22.12 | – – – – Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. |
| 2204.22.13 | – – – – Of an alcoholic strength by volume exceeding 23% vol |
| – – – Grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 2204.22.21 | – – – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2204.22.22 | – – – – Of an alcoholic strength by volume exceeding 15% vol. |
| 2204.29 | – – Other: |
| – – – Wine: | |
| 2204.29.11 | – – – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2204.29.12 | – – – – Of an alcoholic strength by volume exceeding 15% vol. |
| – – – Grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 2204.29.21 | – – – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2204.29.22 | – – – – Of an alcoholic strength by volume exceeding 15% vol. |
| 2204.30 | – Other grape must: |
| 2204.30.10 | – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2204.30.20 | – – Of an alcoholic strength by volume exceeding 15% vol. |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
| 2205.10 | – In containers holding 2 liters or less: |
| 2205.10.10 | – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2205.10.20 | – – Of an alcoholic strength by volume exceeding 15% vol. |
| 2205.90 | – Other: |
| 2205.90.10 | – – Of an alcoholic strength by volume not exceeding 15 % vol. |
| 2205.90.20 | – – Of an alcoholic strength by volume exceeding 15% vol. |
| 22.06 | Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
| 2206.00.10 | – Cider or perry |
| 2206.00.20 | – Saké (SEN) |
| – Coconut palm toddy: | |
| 2206.00.31 | – – In containers holding 2 liters or less (SEN) |
| 2206.00.39 | – – Other (SEN) |
| – Shandy: | |
| 2206.00.41 | – – Of an alcoholic strength by volume not exceeding 1.14% vol (SEN) |
| 2206.00.49 | – – Other (SEN) |
| 2206.00.50 | – Mead |
| 2206.00.60 | – Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes (SEN) |
| – Other: | |
| 2206.00.91 | – – Other rice wine (SEN) |
| 2206.00.99 | – – Other |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength |
| 2207.10.00 | – Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages |
| 2208.20 | – Spirits obtained by distilling grape wine or grape marc: |
| 2208.20.50 | – – Brandy |
| 2208.20.90 | – – Other |
| 2208.30 | – Whiskies: |
| 2208.30.10 | – – In containers holding more than 5 l |
| 2208.30.90 | – – Other |
| 2208.40.00 | – Rum and other spirits obtained by distilling fermented sugar-cane products |
| 2208.50.00 | – Gin and Geneva |
| 2208.60.00 | – Vodka |
| 2208.70 | – Liqueurs and cordials: |
| 2208.70.10 | – – Of an alcoholic strength by volume not exceeding 57% vol. |
| 2208.70.90 | – – Other |
| 2208.90 | – Other: |
| 2208.90.30 | – – Other samsu of an alcoholic strength by volume not exceeding 40% vol. (SEN) |
| 2208.90.40 | – – Other samsu of an alcoholic strength by volume exceeding 40% vol. (SEN) |
| 2208.90.50 | – – Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. |
| 2208.90.60 | – – Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. |
| 2208.90.70 | – – Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. |
| 2208.90.80 | – – Bitters and similar beverages of an alcoholic strength exceeding 57% vol. |
| – – Other: | |
| 2208.90.91 | – – – Of an alcoholic strength by volume not exceeding 1.14% vol. |
| 2208.90.99 | – – – Other |
(SEN): Refer to the Supplementary Note (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
2. Secondary milk products (as specified in section IV of Appendix IV to the Decree No. 15/2018/ND-CP, excluding raw fresh milk products under the management of the Ministry of Agriculture and Environment)
|
HS code |
Description |
| 04.01 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter |
| 0401.10 | – Of a fat content, by weight, not exceeding 1%: |
| 0401.10.10 | – – In liquid form |
| 0401.10.90 | – – Other |
| 0401.20 | – Of a fat content, by weight, exceeding 1% but not exceeding 6%: |
| 0401.20.10 | – – In liquid form |
| 0401.20.90 | – – Other |
| 0401.40 | – Of a fat content, by weight, exceeding 6% but not exceeding 10%: |
| 0401.40.10 | – – Milk in liquid form |
| 0401.40.20 | – – Milk in frozen form |
| 0401.40.90 | – – Other |
| 0401.50 | – Of a fat content, by weight, exceeding 10 %: |
| 0401.50.10 | – – In liquid form |
| 0401.50.90 | – – Other |
| 04.02 | Milk and cream, concentrated or containing added sugar or other sweetening matter |
| 0402.10 | – In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: |
| – – Not containing added sugar or other sweetening matter: | |
| 0402.10.41 | – – – In containers of a net weight of 20 kg or more |
| 0402.10.42 | – – – In containers of a net weight of 2 kg or less |
| 0402.10.49 | – – – Other |
| – – Other: | |
| 0402.10.91 | – – – In containers of a net weight of 20 kg or more |
| 0402.10.92 | – – – In containers of a net weight of 2 kg or less |
| 0402.10.99 | – – – Other |
| – In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: | |
| 0402.21 | – – Not containing added sugar or other sweetening matter: |
| 0402.21.20 | – – – In containers of a net weight of 20 kg or more |
| 0402.21.30 | – – – In containers of a net weight of 2 kg or less |
| 0402.21.90 | – – – Other |
| 0402.29 | – – Other: |
| 0402.29.20 | – – – In containers of a net weight of 20 kg or more |
| 0402.29.30 | – – – In containers of a net weight of 2 kg or less |
| 0402.29.90 | – – – Other |
| – Other: | |
| 0402.91.00 | – – Not containing added sugar or other sweetening matter |
| 0402.99.00 | – – Other |
| 04.03 | Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa |
| 0403.20 | – Yogurt: |
| – – In liquid form, whether or not condensed: | |
| 0403.20.11 | – – – Flavoured or containing added fruits (including pulp and jams), nuts or cocoa |
| 0403.20.19 | – – – Other |
| – – Other: | |
| 0403.20.91 | – – – Flavoured or containing added fruits (including pulp and jams), nuts or cocoa |
| 0403.20.99 | – – – Other |
| 0403.90 | – Other: |
| 0403.90.10 | – – Buttermilk |
| 0403.90.90 | – – Other |
| 04.04 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included |
| 0404.10 | – Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter |
| – – Powder: | |
| 0404.10.11 | – – – Whey, fit for human consumption (SEN) |
| 0404.10.19 | – – – Other |
| – – Other: | |
| 0404.10.91 | – – – Whey, fit for human consumption (SEN) |
| 0404.10.99 | – – – Other |
| 0404.90.00 | – Other |
| 04.05 | Butter and other fats and oils derived from milk; dairy spreads |
| 0405.10.00 | – Butter |
| 0405.20.00 | – Dairy spreads |
| 0405.90 | – Other: |
| 0405.90.10 | – – Anhydrous butterfat |
| 0405.90.20 | – – Butteroil |
| 0405.90.30 | – – Ghee |
| 0405.90.90 | – – Other |
| 04.06 | Cheese and curd |
| 0406.10 | – Fresh (unripened or uncured) cheese, including whey cheese, and curd: |
| 0406.10.10 | – – Fresh (unripened or uncured) cheese, including whey cheese |
| 0406.10.20 | – – Curd |
| 0406.20 | – Grated or powdered cheese, of all kinds: |
| 0406.20.10 | – – In packages of a gross weight exceeding 20kg |
| 0406.20.90 | – – Other |
| 0406.30.00 | – Processed cheese, not grated or powdered |
| 0406.40.00 | – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti |
| 0406.90.00 | – Other cheese |
| 19.01 | Food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included |
| 1901.10 | – Preparations suitable for infants or young children, put up for retail sale: |
| 1901.10.20 | — Of goods of headings 04.01 to 04.04 |
| 1901.90 | – Other: |
| 1901.90.31 | – – – Filled milk (SEN) |
| 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa |
(SEN): Refer to the Supplementary Note (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
3. Vegetable oil (as specified in section V of Appendix IV to Decree No. 15/2018/ND-CP and point a clause 2 Article 7 of Decree No. 09/2016/ND-CP)
|
HS code |
Description |
| 15.07 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
| 1507.10.00 | – Crude oil, whether or not degummed |
| 1507.90 | – Other: |
| 1507.90.10 | – – Fractions of unrefined soya-bean oil |
| 1507.90.20 | – – Refined, bleached and deodorized (RBD) |
| 1507.90.90 | – – Other |
| 15.08 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified |
| 1508.10.00 | – Crude oil |
| 1508.90.00 | – Other |
| 15.09 | Olive oil and its fractions, whether or not refined, but not chemically modified |
| 1509.20 | – Extra virgin olive oil(1): |
| 1509.20.10 | – – In packings of a net weight not exceeding 30 kg |
| 1509.20.90 | – – Other |
| 1509.30.00 | – Virgin olive oil(1) |
| 1509.40.00 | – Other virgin olive oils |
| 1509.90 | – Other: |
| – – Fractions of unrefined oil: | |
| 1509.90.11 | – – – In packings of a net weight not exceeding 30 kg |
| 1509.90.19 | – – – Other |
| – – Other: | |
| 1509.90.91 | – – – In packings of a net weight not exceeding 30 kg |
| 1509.90.99 | – – – Other |
| 15.10 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09 |
| 1510.10.00 | – Crude olive pomace oil(1) |
| 1510.90 | – Other: |
| 1510.90.10 | – – Crude oil |
| 1510.90.20 | – – Fractions of unrefined oil |
| 1510.90.90 | – – Other |
| 15.11 | Palm oil and its fractions, whether or not refined, but not chemically modified(SEN) |
| 1511.10.00 | – Crude oil |
| 1511.90 | – Other: |
| 1511.90.20 | – – Unrefined |
| – – Fractions of refined oil: | |
| – – – Solid fractions: | |
| 1511.90.31 | – – – – With iodine value 30 or more, but less than 40 |
| 1511.90.32 | – – – – Other |
| – – – Liquid fractions: | |
| 1511.90.36 | – – – – In packings of a net weight not exceeding 25kg |
| 1511.90.37 | – – – – Other, with iodine value 55 or more, but less than 60 |
| 1511.90.39 | – – – – Other |
| – – Fractions of unrefined oil: | |
| 1511.90.41 | – – – Solid fractions (SEN) |
| 1511.90.42 | – – – Other, in packings of a net weight not exceeding 25kg (SEN) |
| 1511.90.49 | – – – Other (SEN) |
| 15.12 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified |
| – Sunflower-seed or safflower oil and fractions thereof: | |
| 1512.11.00 | – – Crude oil |
| 1512.19 | – – Other: |
| 1512.19.10 | – – – Fractions of unrefined sunflower-seed oil or safflower oil |
| 1512.19.20 | – – – Refined |
| 1512.19.90 | – – – Other |
| – Cotton-seed oil and its fractions: | |
| 1512.21.00 | – – Crude oil, whether or not gossypol has been removed |
| 1512.29 | – – Other: |
| 1512.29.10 | – – – Fractions of unrefined cotton-seed oil |
| 1512.29.90 | – – – Other |
| 15.13 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified |
| – Coconut (copra) oil and its fractions: | |
| 1513.11 | – – Crude oil: |
| 1513.11.10 | – – – Virgin coconut oil (SEN) |
| 1513.11.90 | – – – Other |
| 1513.19 | – – Other: |
| 1513.19.10 | – – – Fractions of unrefined coconut oil |
| 1513.19.90 | – – – Other |
| – Palm kernel or babassu oil and fractions thereof: | |
| 1513.21 | – – Crude oil: |
| 1513.21.10 | – – – Linseed oil (SEN) |
| 1513.21.90 | – – – Other |
| 1513.29 | – – Other: |
| – – – Fractions of unrefined palm kernel oil or of unrefined babassu oil: | |
| 1513.29.11 | – – – – Solid fractions of unrefined palm kernel oil (SEN) |
| 1513.29.12 | – – – – Solid fractions of unrefined babassu oil |
| 1513.29.13 | – – – – Other, of unrefined palm kernel oil (palm kernel olein) (SEN) |
| 1513.29.14 | – – – – Other, of unrefined babassu oil |
| – – – Other: | |
| 1513.29.91 | – – – – Solid fractions of palm kernel oil (SEN) |
| 1513.29.92 | – – – – Solid fractions of babassu oil |
| 1513.29.94 | – – – – Palm kernel olein, refined, bleached and deodorized (RBD) |
| 1513.29.95 | – – – – Palm kernel oil, refined, bleached and deodorized (RBD) (SEN) |
| 1513.29.96 | – – – – Other, palm kernel oil (SEN) |
| 1513.29.97 | – – – – Other, of babassu oil |
| 15.14 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified |
| – Low erucic acid rape or colza oil and its fractions: | |
| 1514.11.00 | – – Crude oil |
| 1514.19 | – – Other: |
| 1514.19.10 | – – – Fractions of unrefined oil |
| 1514.19.20 | – – – Refined |
| 1514.19.90 | – – – Other |
| – Other: | |
| 1514.91.00 | – – Crude oil |
| 1514.99 | – – Other: |
| 1514.99.10 | – – – Fractions of unrefined oil |
| 1514.99.90 | – – – Other |
| 15.15 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified |
| – Linseed oil and its fractions: | |
| 1515.11.00 | – – Crude oil |
| 1515.19.00 | – – Other |
| – Maize (corn) oil and its fractions: | |
| 1515.21.00 | – – Crude oil |
| 1515.29 | – – Other: |
| – – – Fractions of unrefined oil: | |
| 1515.29.11 | – – – – Solid fractions |
| 1515.29.19 | – – – – Other |
| – – – Other: | |
| 1515.29.91 | – – – – Solid fractions |
| 1515.29.99 | – – – – Other |
| 1515.30 | – Castor oil and its fractions: |
| 1515.30.10 | – – Crude oil |
| 1515.30.90 | – – Other |
| 1515.50 | – Sesame oil and its fractions: |
| 1515.50.10 | – – Crude oil |
| 1515.50.20 | – – Fractions of unrefined oil |
| 1515.50.90 | – – Other |
| 1515.90 | – Other: |
| – – Illipe nut oil: | |
| 1515.90.11 | – – – Crude oil (SEN) |
| 1515.90.12 | – – – Fractions of unrefined oil (SEN) |
| 1515.90.19 | – – – Other (SEN) |
| – – Tung oil: | |
| 1515.90.21 | – – – Crude oil |
| 1515.90.22 | – – – Fractions of unrefined oil |
| 1515.90.29 | – – – Other |
| – – Jojoba oil: | |
| 1515.90.31 | – – – Crude oil |
| 1515.90.32 | – – – Fractions of unrefined oil |
| 1515.90.39 | – – – Other |
| – – Other: | |
| 1515.90.91 | – – – Crude oil |
| 1515.90.92 | – – – Fractions of unrefined oil |
| 1515.90.99 | – – – Other |
| 15.16 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared |
| 1516.20 | – Vegetable fats and oils and their fractions: |
| – – Vegetable fats and oils and their fractions: | |
| 1516.20.11 | – – – Of soya beans |
| 1516.20.12 | – – – Of maize |
| 1516.20.14 | – – – Of coconuts |
| 1516.20.17 | – – – Of ground-nuts |
| 1516.20.18 | – – – Of linseed |
| 1516.20.19 | – – – Other |
| – – Re-esterified, of oil palm: | |
| 1516.20.21 | – – – Of the fruit of the oil palm, crude |
| 1516.20.22 | – – – Of the fruit of the oil palm, other than crude |
| 1516.20.23 | – – – Of palm kernels, crude |
| 1516.20.24 | – – – Palm kernel oil, refined, bleached and deodorized (RBD) |
| 1516.20.25 | – – – Of palm kernels, crude |
| 1516.20.26 | – – – Of palm kernels, refined, bleached and deodorized (RBD) |
| 1516.20.29 | – – – Other |
| – – Hydrogenated fats in flakes: | |
| 1516.20.31 | – – – Of ground-nuts; of coconuts; of soya beans |
| 1516.20.32 | – – – Of linseed |
| 1516.20.33 | – – – Of olives |
| 1516.20.34 | – – – Of fruit of the oil palm (SEN) |
| 1516.20.35 | – – – Of palm kernels (SEN) |
| 1516.20.39 | – – – Other |
| – – Hydrogenated, in other forms: | |
| 1516.20.41 | – – – Of castor seeds (Opal wax) |
| 1516.20.42 | – – – Of coconuts |
| 1516.20.43 | – – – Of ground-nuts |
| 1516.20.44 | – – – Of linseed |
| 1516.20.45 | – – – Of olives |
| 1516.20.46 | – – – Of fruit of the oil palm (SEN) |
| 1516.20.47 | – – – Of palm kernels (SEN) |
| 1516.20.48 | – – – Of soya beans |
| 1516.20.49 | – – – Other |
| – – Inter-esterified: | |
| 1516.20.51 | – – – Of linseed |
| 1516.20.52 | – – – Of olives |
| 1516.20.53 | – – – Of soya beans |
| 1516.20.54 | – – – Of ground-nuts, of oil palm or coconuts |
| 1516.20.59 | – – – Other |
| – – Other, palm stearin, with an iodine value not exceeding 48: | |
| 1516.20.61 | – – – Crude |
| 1516.20.62 | – – – Refined, bleached and deodorized (RBD) |
| 1516.20.69 | – – – Other |
| – – Elaidinized, other: | |
| 1516.20.91 | – – – Palm stearin, with an iodine value exceeding 48 |
| 1516.20.92 | – – – Of linseed |
| 1516.20.93 | – – – Of olives |
| 1516.20.94 | – – – Of soya beans |
| 1516.20.96 | – – – Refined, bleached and deodorized (RBD) palm kernel stearin only |
| 1516.20.98 | – – – Of ground-nuts, of oil palm or of coconuts |
| 1516.20.99 | – – – Other |
| 15.17 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 |
| 1517.10 | – Margarine, excluding liquid margarine: |
| 1517.10.10 | – – In airtight containers for retail sale |
| 1517.10.90 | – – Other |
| 1517.90 | – Other: |
| 1517.90.10 | – – Imitation ghee |
| 1517.90.20 | – – Liquid margarine |
| 1517.90.30 | – – Of a kind used as mould release preparation |
| – – Imitation lard; shortening: | |
| 1517.90.43 | – – – Shortening |
| 1517.90.44 | – – – Imitation lard |
| 1517.90.50 | – – Other mixtures or preparations of vegetable fats or oils or of their fractions |
| – – Other mixtures or preparations of vegetable fats or oils or of their fractions | |
| 1517.90.61 | – – – In which ground-nut oil predominates |
| 1517.90.62 | – – – In which crude palm oil predominates |
| 1517.90.63 | – – – In which other palm oil predominates, in packings of a net weight of less than 25 kg |
| 1517.90.64 | – – – In which other palm oil predominates, in packings of a net weight of less than 25 kg |
| 1517.90.65 | – – – In which palm kernel oil predominates |
| 1517.90.66 | – – – In which palm kernel olein predominates |
| 1517.90.67 | – – – In which either soya-bean oil or coconut oil predominates |
| 1517.90.68 | – – – In which illipe nut oil predominates |
| 1517.90.69 | – – – Other |
| 1517.90.90 | – – Other |
| 15.18 | Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified excluding those of heading 15.16 |
| – Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified excluding those of heading 15.16: | |
| 1518.00.14 | – – Ground-nut, soya-bean, palm or coconut oil |
| 1518.00.15 | – – Linseed oil and its fractions |
| 1518.00.16 | – – Olive oil and its fractions |
| 1518.00.19 | – – Other |
| 15.20 | Glycerol, crude; glycerol waters and glycerol lyes |
| 1520.00.10 | – Crude glycerol |
| 1520.00.90 | – Other |
| 15.21 | Vegetable waxes (other than triglycerides) |
| 1521.10.00 | – Vegetable waxes |
(1): Refer to TCVN 6312:2020 and TCVN 7597:2018;
(SEN): Refer to the Supplementary Note (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
4. Flour products, starches (as specified in section VI of Appendix IV to Decree No. 15/2018/ND-CP and point a clause 2 Article 7 of Decree No. 09/2016/ND-CP)
|
HS code |
Description |
|
11.01 |
Wheat or meslin flour |
|
|
– Wheat flour: |
|
1101.00.11 |
– – Fortified with micronutrients (SEN) |
|
1101.00.19 |
– – Other |
|
1101.00.20 |
– Meslin flour |
|
11.02 |
Cereal flours other than of wheat or meslin |
|
1102.20.00 |
– Maize (corn) flour |
|
1102.90 |
– Other: |
|
1102.90.10 |
– – Rice flour |
|
1102.90.20 |
– – Rye flour |
|
1102.90.90 |
– – Other |
|
11.03 |
Cereal groats, meal and pellets |
|
11.05 |
Flour, meal, powder, flakes, granules and pellets of potatoes |
|
1105.10.00 |
– Flour, meal and powder |
|
11.07 |
Malt, whether or not roasted. |
|
1107.10.00 |
– Not roasted |
|
1107.20.00 |
– Roasted |
|
11.08 |
Starches; inulin. |
|
|
– Starches: |
|
1108.11.00 |
– – Wheat starch |
|
1108.12.00 |
– – Maize (corn) starch |
|
1108.13.00 |
– – Potato starch |
|
1108.14.00 |
– – Manioc (cassava) starch |
|
1108.19 |
– – Other starches: |
|
1108.19.90 |
– – – Other |
|
1108.20.00 |
– Inulin |
|
1109.00.00 |
Wheat gluten, whether or not dried. |
|
19.01 |
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included |
|
1901.10 |
– Preparations suitable for infants or young children, put up for retail sale: |
|
|
– – Other: |
|
1901.10.99 |
– – – Other: |
|
1901.90 |
– Other: |
|
|
– – Other: |
|
1901.90.99 |
– – – Other |
|
19.02 |
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as Spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. |
|
|
– Uncooked pasta, not stuffed or otherwise prepared: |
|
1902.11.00 |
– – Containing eggs |
|
1902.19 |
– – Other: |
|
1902.19.20 |
– – – Rice vermicelli (including bee hoon) |
|
1902.19.30 |
– – – Transparent vermicelli |
|
1902.19.40 |
– – – Other noodles |
|
1902.19.90 |
– – – Other |
|
1902.20 |
– Stuffed pasta, whether or not cooked or otherwise prepared: |
|
1902.20.10 |
– – Stuffed with meat or meat offal |
|
1902.20.30 |
– – Stuffed with fish, crustaceans or molluscs |
|
1902.20.90 |
– – Other |
|
1902.30 |
– Other pasta: |
|
1902.30.20 |
– – Rice vermicelli (including bee hoon) |
|
1902.30.30 |
– – Transparent vermicelli |
|
1902.30.40 |
– – Other instant noodles |
|
1902.30.90 |
– – Other |
|
1902.40.00 |
– Couscous |
|
1903.00.00 |
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. |
(SEN): Refer to the Supplementary Note (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
5. Confectionery (as specified in section VII of Appendix IV to Decree No. 15/2018/ND-CP)
|
HS code |
Description |
| 17.04 | Sugar confectionery (including white chocolate), not containing cocoa |
| 1704.10.00 | – Chewing gum, whether or not sugar-coated |
| 1704.90 | – Other: |
| 1704.90.10 | – – Medicated pastilles and drops |
| 1704.90.20 | – – White chocolate |
| – – Other: | |
| 1704.90.91 | – – – Soft, containing gelatin (SEN) |
| 1704.90.99 | – – – Other |
| 18.06 | Chocolate and other food preparations containing cocoa. |
| 1806.20 | – Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: |
| 1806.20.10 | – – Chocolate confectionery in blocks, slabs or bars |
| 1806.20.90 | – – Other |
| – Other, in blocks, slabs or bars: | |
| 1806.31.00 | – – Filled |
| 1806.32.00 | – – Not filled |
| 1806.90 | – Other: |
| 1806.90.10 | – – Chocolate confectionery in tablets or pastilles |
| 1806.90.90 | – – Other |
| 19.05 | Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. |
| 1905.10.00 | – Crispbread |
| 1905.20.00 | – Gingerbread and the like |
| – Sweet biscuits; waffles and wafers: | |
| 1905.31 | – – Sweet biscuits: |
| 1905.31.10 | – – – Not containing cocoa |
| 1905.31.20 | – – – Containing cocoa |
| 1905.32 | – – Waffles and wafers: |
| 1905.32.10 | – – – Waffles (SEN) |
| 1905.32.20 | – – – Wafers (SEN) |
| 1905.40 | – Rusks, toasted bread and similar toasted products: |
| 1905.40.10 | – – Not containing added sugar, honey, eggs, fats, cheese or fruit |
| 1905.40.90 | – – Other |
| 1905.90 | – Other: |
| 1905.90.10 | – – Unsweetened teething biscuits |
| 1905.90.20 | – – Other unsweetened biscuits |
| 1905.90.30 | – – Cakes |
| 1905.90.40 | – – Pastries |
| 1905.90.50 | – – Flourless bakers’ wares |
| 1905.90.70 | – – Communion wafers, sealing wafers, rice paper and similar products |
| 1905.90.80 | – – Other crisp savoury food products |
| 1905.90.90 | – – Other |
| 2006.00.00 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized) |
| 20.07 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. |
| 2007.10.00 | – Homogenized preparations |
| – Other: | |
| 2007.91.00 | – – Citrus fruit |
| 2007.99 | – – Other: |
| 2007.99.10 | – – – Fruit pastes other than of mangoes, pineapples or strawberries |
| 2007.99.20 | – – – Jams and fruit jellies |
| 2007.99.30 | – – – Mango purée (SEN) |
| 2007.99.90 | – – – Other |
| 20.08 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening m atter or spirit, not elsewhere specified or included |
| – Nuts, ground-nuts and other seeds, whether or not mixed together: | |
| 2008.11 | – – Ground-nuts: |
| 2008.11.10 | – – – Roasted |
| 2008.11.20 | – – – Peanut butter |
| 2008.11.90 | – – – Other |
| 2008.19 | – – Other, including mixtures: |
| 2008.19.10 | – – – Cashew nuts
|
| – – – Other: | |
| 2008.19.91 | – – – – Roasted |
| 2008.19.99 | – – – – Other |
| 2008.20 | – Pineapples: |
| 2008.20.10 | – – In airtight containers for retail sale |
| 2008.20.90 | – – Other |
| 2008.30 | – Citrus fruit: |
| 2008.30.10 | – – Containing added sugar or other sweetening matter or spirit |
| 2008.30.90 | – – Other |
| 2008.40.00 | – Pears |
| 2008.50.00 | – Apricots |
| 2008.60 | – Cherries: |
| 2008.60.10 | – – Containing added sugar or other sweetening matter or spirit |
| 2008.60.90 | – – Other |
| 2008.70 | – Peaches, including nectarines: |
| 2008.70.10 | – – Containing added sugar or other sweetening matter or spirit |
| 2008.70.90 | – – Other |
| 2008.80.00 | – Strawberries: |
| – Other, including mixtures other than those of subheading 2008.19: | |
| 2008.91.00 | – – Palm hearts |
| 2008.93 | – – Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea). |
| 2008.93.10 | – – – Containing added sugar or other sweetening matter or spirit |
| 2008.93.90 | – – – Other |
| 2008.97 | – – Mixtures: |
| 2008.97.10 | – – – Of stems, roots and other edible parts of plants, not including fruits or nuts whether or not containing added sugar or other sweetening matter or spirit |
| 2008.97.20 | – – – Other, containing added sugar or other sweetening matter or spirit |
| 2008.97.90 | – – – Other |
| 2008.99 | – – Other: |
| 2008.99.10 | – – – Lychees |
| 2008.99.20 | – – – Longans |
| 2008.99.30 | – – – Of stems, roots and other edible parts of plants, not including fruits or nuts whether or not containing added sugar or other sweetening matter or spirit |
| 2008.99.40 | – – – Other, containing added sugar or other sweetening matter or spirit |
| 2008.99.90 | – – – Other |
(SEN): Refer to the Supplementary Note (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
* Note:
Principles for application of HS codes on the list are as follows:
1. If there is only a 4-digit code, the same will be applied to all 8-digit goods of the same heading.
2. If there is only a 6-digit code, the same will be applied to all 8-digit goods of the same sub-heading.
3. If there is 8-digit HS code, those rules will be only applied to such 8-digit goods./.
