VietnameseCircular 28/2026/TT-BCT list of imports with HS codes subject to state inspection of food safety
ATTRIBUTE
| Issuing body: | Ministry of Industry and Trade | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 28/2026/TT-BCT | Signer: | Truong Thanh Hoai |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 01/06/2026 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import, Food and drug |
THE MINISTRY OF INDUSTRY AND TRADE No. 28/2026/TT-BCT | THE SOCIALIST REPUBLIC OF VIETNAM Hanoi, June 01, 2026 |
CIRCULAR
On promulgation of the List of imports (with HS codes) subject to state inspection of food safety under the Ministry of Industry and Trade's state management
Pursuant to the Law on Food Safety No. 55/2010/QH12, amended and supplemented under the Law Amending and Supplementing a Number of Articles of Eleven Laws Related to the Planning Law No. 28/2018/QH14;
Pursuant to the Customs Law No. 54/2014/QH13;
Pursuant to Decree No. 15/2018/ND-CP detailing a number of articles of the Law on Food Safety;
Pursuant to Decree No. 08/2015/ND-CP detailing, and providing measures to implement the Customs Law regarding customs procedures and customs inspection, supervision and control, amended and supplemented under Decree No. 167/2025/ND-CP;
Pursuant to Decree No. 85/2019/ND-CP prescribing the performance of administrative procedures under the national single-window mechanism and ASEAN Single-Window mechanism and specialized inspection of imports and exports;
Pursuant to Decree No. 09/2016/ND-CP on fortification of food with micronutrients;
Pursuant to Decree No. 40/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, amended and supplemented under Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;
Pursuant to Decree No. 146/2025/ND-CP providing for decentralization and delegation of authority in the field of industry and trade;
At the proposal of the Director of the Industry Agency;
The Minister of Industry and Trade hereby issues the Circular on promulgation of the List of imports (with HS codes) subject to state inspection of food safety under the Ministry of Industry and Trade's state management.
Article 1. To promulgate together with this Circular the List of imports (with HS codes) subject to state inspection of food safety under the Ministry of Industry and Trade's state management (hereinafter referred to as the List) as defined in Clause 2 Article 64 of the Law on Food Safety No. 55/2010/QH12 and Clause 3 Article 39 of Decree No. 15/2018/ND-CP (excluding food-packaging tools, food packages and containers). The detailed List is set out in the Appendix attached hereto.
Article 2. Determination of commodity codes
The commodity codes of the List prescribed in Article 1 of this Circular shall be determined in accordance with the Vietnam’s Nomenclature of exports and imports to the Minister of Finance's Circular No. 31/2022/TT-BTC dated 08 June 2022, on promulgation of the Vietnam’s Nomenclature of exports and imports.
Article 3. Principles of application
1. In case there are differences or inconsistencies in determining codes for commodities included in the List promulgated together with this Circular, the classification and determination of commodity codes shall comply with the customs law.
For goods that have not been listed and for which commodity codes have not been assigned in the List promulgated together with this Circular, the determination of commodity codes shall be carried out in accordance with the customs law.
After customs clearance, individual and institutional exporters and importers shall send documents to the Ministry of Industry and Trade to serve as a basis for coordinating with the Ministry of Finance to consider unifying, updating and promulgating the supplementary List.
2. The state inspection of food safety with regard to imported food under the Ministry of Industry and Trade’s state management specified in Clause 3 Article 39 of Decree No. 15/2018/ND-CP shall comply with Article 40 of the Law on Food Safety and Article 16 of Decree No. 15/2018/ND-CP.
3. Imported food subject to the Ministry of Industry and Trade's state management as prescribed in Clause 3 Article 39 of Decree No. 15/2018/ND-CP that falls into one of the cases specified in Article 13 of Decree No. 15/2018/ND-CP (except for the cases specified in Clause3 Article 17 of Decree No. 15/2018/ND-CP) shall be exempted from state inspection of food safety with regard to imported food.
Article 4. Implementation provisions
1. This Circular takes effect from July 17, 2026.
2. Clause 1 Article 2 and Appendix 2 to the Minister of Industry and Trade’s Decision No. 1182/QD-BCT dated April 06, 2021, on the promulgation of the List of imports (with HS codes) subject to specialized inspection under the management of the Ministry of Industry and Trade, cease to be effective from the effective date of this Circular.
3. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the new ones in force shall prevail.
Article 5. Transitional provisions
Goods owner who had submitted the dossiers of state inspection of food safety for food imported before the effective date of this Circular may continue following the provisions applicable at the time of dossier submission; unless otherwise they voluntarily comply with this Circular.
Article 6. Implementation responsibility
1. The Ministry of Industry and Trade shall:
a) Assume the prime responsibility for, and coordinate with relevant agencies and units in, reviewing, updating, and publishing the List of goods (including HS codes) subject to state inspection under the Ministry of Industry and Trade's management, as appropriate to state management requirements from time to time;
b) Promptly provide guidance on, and address, issues and difficulties arising (if any) in connection with state inspection activities relating to the List promulgated together with this Circular.
2. Any difficulties arising in the courses of implementation should be reported to the Ministry of Industry and Trade for supplementation and amendment where necessary.
3. The Director General of the Industry Agency, Heads of units under the Ministry of Industry and Trade and relevant agencies, organizations and individuals shall implement this Circular./.
| FOR THE MINISTER DEPUTY MINISTER
Truong Thanh Hoai
|
Appendix
List of imports (with HS codes) subject to state inspection of food safety under the Ministry of Industry and Trade's state management
(Attached to the Minister of Industry and Trade’s Circular No. 28/2026/TT-BCT dated June 01, 2026)
1. Beverages, liquor, beer, and food-grade alcohol (specified in Sections I, II, III provided in Appendix IV to Decree No. 15/2018/ND-CP)
Heading | 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 |
2009.89.30 | - - - Coconut water concentrate |
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 |
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. |
2203.00.19 | - - Other |
| - 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 | - Sparkling wine |
| - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: |
2204.21 | - - In containers holding 2 l 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 l but not more than 10 l: |
| - - - 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 l 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 |
| - Coconut palm toddy: |
2206.00.31 | - - In containers holding 2 l or less |
2206.00.39 | - - Other |
| - Shandy: |
2206.00.41 | - - Of an alcoholic strength by volume not exceeding 1.14% vol. |
2206.00.49 | - - Other |
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 |
| - Other: |
2206.00.91 | - - Other rice wine (including medicated rice wine) |
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. |
2208.90.40 | - - Other samsu of an alcoholic strength by volume exceeding 40% vol. |
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 Explanatory Notes (SEN) to the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
2. Processed milk products (specified in Section IV provided in Appendix IV to 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: |
| - - In powder form: |
0404.10.11 | - - - Whey, fit for human consumption |
0404.10.19 | - - - Other |
| - - Other: |
0404.10.91 | - - - Whey, fit for human consumption |
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 20 kg |
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 |
2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa |
(SEN): Refer to the Supplementary Explanatory Notes (SEN) to the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
3. Vegetable oils (specified in Section V provided in Appendix IV to Decree No. 15/2018/ND-CP and Point a Clause 2 Article 7 of Decree No. 09/2016/ND-CP)
Heading | 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 deodorised (RBD) soya-bean oil |
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 |
1511.10.00 | - Crude oil |
1511.90 | - Other: |
1511.90.20 | - - Refined oil |
| - - 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 |
1511.90.42 | - - - Other, with packing of a net weight not exceeding 25 kg |
1511.90.49 | - - - Other |
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 |
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 | - - - Palm kernel oil |
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 |
1513.29.12 | - - - - Solid fractions of unrefined babassu oil |
1513.29.13 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) |
1513.29.14 | - - - - Other, of unrefined babassu oil |
| - - - Other: |
1513.29.91 | - - - - Solid fractions of palm kernel oil |
1513.29.92 | - - - - Solid fractions of babassu oil |
1513.29.94 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) |
1513.29.95 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) |
1513.29.96 | - - - - Other, of palm kernel oil |
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 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 |
1515.90.12 | - - - Fractions of unrefined oil |
1515.90.19 | - - - Other |
| - - 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 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared |
1516.20 | - Vegetable fats and oils and their fractions: |
| - - Re-esterified, other than of oil palm: |
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 | - - - Of palm kernels, refined, bleached and deodorised (RBD) |
1516.20.25 | - - - Of palm kernel olein, crude |
1516.20.26 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) |
1516.20.29 | - - - Other |
| - - Hydrogenated, 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 the fruit of the oil palm |
1516.20.35 | - - - Of palm kernels |
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 the fruit of the oil palm |
1516.20.47 | - - - Of palm kernels |
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 |
| - - Elaidinised, palm stearin with an iodine value not exceeding 48: |
1516.20.61 | - - - Crude |
1516.20.62 | - - - Refined, bleached and deodorised (RBD) |
1516.20.69 | - - - Other |
| - - Elaidinised, 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 deodorised (RBD) palm kernel stearin |
1516.20.98 | - - - Of ground-nuts, of oil palm or of coconuts |
1516.20.99 | - - - Other |
15.17 | Margarine; edible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 |
1517.10 | - Margarine, excluding liquid margarine: |
1517.10.10 | - - In airtight container 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 preparations |
| - - Imitation lard; shortening: |
1517.90.43 | - - - Shortening |
1517.90.44 | - - - Imitation lard |
1517.90.50 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions |
| - - Other liquid 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 not exceeding 25 kg |
1517.90.64 | - - - In which other palm oil predominates, in packings of a net weight exceeding 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 | Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16 |
| - Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, 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 Explanatory Notes (SEN) to the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
4. Flour and starch products (specified in Section VI provided in 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 |
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 dough products: |
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 Explanatory Notes (SEN) to the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
5. Bakery products, preserves, and confectionery products (specified in Section VII provided in 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 |
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 |
1905.32.20 | - - - Wafers |
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, glacé or crystallised) |
20.07 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter |
2007.10.00 | - Homogenised 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 |
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 matter 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 container 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 Explanatory Notes (SEN) to the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022.
Notes:
Principles for applying HS codes in the List are as follows:
1. In case of 4-digit headings, all 8-digit sub-headings under such 4-digit headings shall apply.
2. In case of 6-digit headings, all 8-digit sub-headings under such 6-digit headings shall apply.
3. Where 8-digit sub-heading is specifically listed, only that 8-digit sub-heading shall apply./.
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