Principle for applying the List of food, food additives, food containers, and packaging materials with HS Codes

The Minister of Health promulgates the Circular No. 15/2024/TT-BYT dated September 19, 2024 on the List of food, food additives, food containers, and packaging materials in direct contact with food with HS codes determined according to the Vietnam’s Nomenclature of exports and imports, subject to state inspection for food safety of imported goods under the Ministry of Health’s management.

In accordance with the Circular, the principles for applying the List as follows:

- In case of discrepancies or inconsistencies in the classification and determination of HS codes for goods in the List to Circular No. 15/2024/TT-BYT, the determination of HS codes shall comply with the customs law.

- For food, food additives, food containers, and packaging materials in direct contact with food that are not listed and assigned HS codes in the List to Circular No. 15/2024/TT-BYT, the determination of HS codes shall comply with the customs law. After customs clearance, exporting and importing organizations and individuals shall send a written request to the Ministry of Health (Vietnam Food Administration) to serve as a basis for coordination with the Ministry of Finance to consider, agree upon, update, and issue a supplementary List.

Additionally, the  State inspection of food safety for imported goods under the management of the Ministry of Health as prescribed in Article 37 of the Government’s Decree No. 15/2018/ND-CP dated February 2, 2018, detailing the implementation of some articles of the Law on Food Safety, shall be conducted as follows:

- For goods on the List: Following Article 40 of the Law on Food Safety and Article 16 of the Government’s Decree No. 15/2018/ND-CP

- For goods not on the List but failing to meet requirements in inspections and examinations (if any) or subject to warnings from the Ministry of Health, the Ministry of Agriculture and Rural Development, the Ministry of Industry and Trade, People's Committees of provinces and centrally-run cities, or competent authorities in foreign countries, or from manufacturers: Applying the strict inspection method as prescribed at Point b, Point c, Clause 3, Article 17 of the Government’s Decree No. 15/2018/ND-CP.

3. For mixed food additives with two (02) or more food additives included in the List, the HS codes of the goods shall be determined according to the six (06) general classification rules issued together with Circular No. 31/2022/TT-BTC.

This Circular takes effect on November 02, 2024.