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IMPORT PROCEDURE GUIDE FOR CANNED/BOTTLED COFFEE
Imported canned/bottled coffee should not be handled as “coffee” in the sense of coffee beans or coffee powder. When the product is a ready-to-drink beverage, it is normally reviewed as a non-alcoholic beverage with requirements on product self-declaration, state food safety inspection, soft drink technical regulation, supplementary labeling and C/O. Generic goods names, misclassification into coffee beans, instant coffee, milk beverages or energy drinks, missing test reports, discrepancies among label, specification and COA, or late label preparation before ETA may lead to additional dossier requests, delayed clearance, denial of C/O preference and DEM/DET.
QUICK FACTS
Product
Ready-to-drink canned/bottled coffee, non-alcoholic; black coffee, milk coffee, flavored coffee or chilled canned/bottled coffee
Key HS
2202.99.40 – beverages containing coffee or coffee-flavored beverages; review 2202.99.10 if the product is essentially flavored sterilized milk drink
Reference duty
2202.99.40: reference MFN 20%, ordinary 30%; standard VAT 10%, possibly 8% if eligible under Decree 174/2025
Key policy
Product self-declaration; import food safety inspection; QCVN 6-2:2010/BYT; goods labeling/supplementary label; C/O
Technical file
Ingredients, coffee/caffeine content, sugar, milk, additives, COA/test report, original label, shelf-life, storage condition
Caution
Not applicable to coffee beans, instant coffee powder, syrup/concentrate, coffee-flavored energy drinks or health supplements with special claims
Legal note: This article applies only to ready-to-drink non-alcoholic canned/bottled coffee in the group of soft drinks, fruit juices, energy drinks, bottled tea and canned/bottled coffee. It does not automatically apply to coffee beans, roasted/ground coffee, instant coffee powder, coffee syrup/concentrate, coffee-flavored energy drinks, alcoholic beverages, health supplements or products with special claims. Specification, ingredients, label, COA/test report and actual import purpose must be reviewed.
SCOPE OF APPLICATION
This guide covers canned/bottled coffee as a non-alcoholic, prepackaged, ready-to-drink product, consumed directly or after chilling, containing coffee or coffee flavor. Examples include canned black coffee, bottled/canned milk coffee, RTD latte/cappuccino, bottled cold brew and canned vanilla/caramel flavored coffee.
- It does not apply to coffee beans, roasted/ground coffee or instant coffee powder, which are usually reviewed under Chapter 09 or Chapter 21 depending on product nature.
- It does not apply to coffee syrup/concentrate requiring dilution, beverage ingredients or coffee extracts that are not ready-to-drink.
- It does not automatically apply to flavored sterilized milk drink with coffee flavor if the product’s principal character is dairy; separate HS and dairy/animal-origin dossier review is required.
- If the label carries claims on energy, weight loss, alertness, vitamins/minerals, collagen or health benefits, the product may need review as energy drink, fortified food or health supplement.
- Samples, advertising goods, R&D goods, EPE/FDI or factory imports still require review of import purpose, quantity, value, storage condition and food safety dossier.
CLASSIFICATION & TECHNICAL IDENTIFICATION
The key point is the product’s ready-to-drink beverage nature, coffee or coffee flavor ratio, water/milk base, caffeine level, sugar/sweetener, additives, can/bottle packaging, sterilization/pasteurization, storage condition and label claims. These factors directly affect HS, food safety inspection, testing criteria, supplementary labeling and duty.
| Checkpoint | Documents to review | Risk if described incorrectly | Suggested goods description |
|---|---|---|---|
| Ready-to-drink nature | Specification, original label, catalogue, product photos | Confusion with coffee beans/powder, syrup or diluted beverage | Ready-to-drink canned/bottled coffee, non-alcoholic, containing coffee/coffee flavor, packing… |
| Water base or milk base | Ingredient list, nutrition facts, process flow | Confusion between 2202.99.40 and flavored sterilized milk drink; dairy-origin policy risk | Coffee beverage / milk coffee beverage; state milk ingredients if any |
| Coffee/caffeine content | COA, test report, product specification | Claim, warning or energy drink distinction not controlled | Canned/bottled coffee, caffeine level as per specification if needed |
| Sugar, sweeteners and additives | Ingredient list, COA, product standard | Wrong test criteria, label or additive compliance risk | State sugar/no sugar/low sugar only if shown on label |
| Packaging and heat treatment | Label, process, packing list | Wrong shelf-life/storage condition and microbiological risk | Can/bottle…, volume…, sterilized/pasteurized, storage… |
| Claims and target consumers | Artwork, leaflet, website, marketing materials | Health claims may change regulatory category | Describe as non-alcoholic ready-to-drink coffee; do not state therapeutic/health effects without proper dossier |
HS CODE – DUTY – C/O
The key HS heading is normally 22.02: other non-alcoholic beverages, excluding fruit, nut or vegetable juices of heading 20.09. For beverages containing coffee or coffee flavor, the common reference code is 2202.99.40. However, if the product is essentially a flavored sterilized milk drink, energy drink, fortified food, syrup/concentrate or instant coffee, classification must be reviewed by actual dossier.
| Reference HS code | Application condition | Ordinary duty | MFN duty | VAT | FTA preferential duty with valid C/O | Risk if incorrect | Documents to review |
|---|---|---|---|---|---|---|---|
| 2202.99.40 | Non-alcoholic ready-to-drink beverages containing coffee or coffee flavor, packed in cans/bottles | 30% | 20% | Standard 10%; possibly 8% if eligible under Resolution 204/2025/QH15 and Decree 174/2025/ND-CP at declaration date | May be 0% under certain FTAs if C/O is valid; check C/O form, origin country, origin criteria and special preferential tariff at declaration date | Misclassification into coffee beans/powder or milk beverage may cause HS, duty and food safety issues | Specification, label, ingredients, COA/test report, process, C/O |
| 2202.99.10 | Only where the product is essentially a flavored sterilized milk drink, e.g. coffee-flavored milk beverage where milk character is predominant | 45% | 30% | Standard 10%; check VAT reduction validity if applicable | Preferential duty depends on the relevant FTA and C/O | Using 2202.99.40 for a dairy-based beverage may lead to correction of HS and policy | Ingredient list, milk ratio, sterilization process, label, product standard |
| 2202.99.50 / 2202.99.90 | Review only if the product is another ready-to-drink non-carbonated beverage or other beverage where coffee is not the main character | 45% or 30% depending on code | 30% or 20% depending on code | Standard 10%; review VAT reduction if in force | Preferential duty by FTA if C/O is valid | Using “other” where coffee beverage subheading applies may be challenged | Label, ingredients, flavor description, catalogue |
| 2101 / 2106 / Chapter 09 | Review only if goods are instant coffee, coffee extract/concentrate, powder drink mix or coffee beans/roasted coffee, not ready-to-drink canned/bottled beverage | As per actual HS | As per actual HS | As per actual HS | By each FTA if eligible | Applying Chapter 22 to ingredients/concentrates/powders may be wrong | Specification, usage instruction, dilution ratio, product form, sample/photos |
Tax note: Duty rates are references by common HS codes. Tariffs, VAT reduction policies and FTA special preferential tariffs may change; enterprises must check the tariff in force at the customs declaration date. C/O is valid for preferential duty only when form, origin criteria, goods description, HS and direct transport requirements are compliant.
APPLICABLE SPECIALIZED POLICY
| Goods scenario | Possible policy | Documents to check | Authority / processing channel if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Ready-to-drink non-alcoholic canned/bottled coffee as ordinary food | Product self-declaration; state food safety inspection on import; product labeling/supplementary label | Self-declaration, test report, original label, supplementary label, COA, specification | Food safety authority as assigned; Customs authority; National Single Window if applicable | Before ETA; self-declaration should be completed before market circulation | Do not wait until arrival to review self-declaration/labels |
| Coffee beverage under non-alcoholic beverage technical scope | Review QCVN 6-2:2010/BYT for soft drinks: heavy metals, microbiology, additives and food-contact packaging where relevant | Test report, COA, product standard, heat treatment process, label | Food safety authority; accredited/designated lab if needed | Before self-declaration and before ETA | Testing criteria must match beverage nature, not coffee powder/beans |
| Product containing milk/cream | May require review as milk beverage, animal-origin/dairy ingredients, dairy testing indicators and storage condition | Ingredient list, milk ratio, COA, label, sterilization process | Food safety inspection authority; Customs; specialized authority if applicable | Before purchase contract and before ETA | Do not treat as black/flavored coffee if milk is the principal character |
| Products with energy, vitamin/mineral, collagen, weight-loss or health claims | May shift to fortified food/health supplement/functional beverage depending on claims and ingredients | Artwork, leaflet, website, formula, active ingredient levels | Competent food safety authority | Before import and label printing | Claims may change declaration dossier and advertising risk |
| Samples, testing, exhibition or R&D goods | May follow a different customs/food safety evidentiary route depending on purpose | PO, purpose letter, quantity, label, COA if any | Customs; specialized authority if requested | Before declaration | Do not use sample regime for commercial import |
| EPE/FDI/factory import | Review customs regime, purpose, internal stock records and food safety dossier if released to domestic market | Contract, import purpose, internal records | Customs managing EPE/FDI; food safety authority for domestic release | Before ETA | Domestic transfer/sale requires tax and market circulation dossier review |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective timing | Role in procedure | Key points | Review note |
|---|---|---|---|---|---|---|
| Law | Law on Food Safety No. 55/2010/QH12 | National Assembly | Effective from 01 Jul 2011 | Core legal basis for imported food and beverages | Food safety conditions, declaration, inspection and traceability | Check amendments at application date |
| Food safety decree | Decree 15/2018/ND-CP | Government | Effective from 02 Feb 2018 | Basis for product self-declaration, import food safety inspection and food labeling while applicable | Self-declaration and state inspection of imported food | Review together with Decree 46/2026 and Resolution 15/2026 for validity status |
| New decree / validity status | Decree 46/2026/ND-CP and Resolution 15/2026/NQ-CP | Government | Decree 46 issued 26 Jan 2026; Resolution 15 effective 06 Apr 2026 and suspends Decree 46 and Resolution 66.13/2026 | Warning for enterprises to monitor the applicable food safety regime | Resolution 15 suspends Decree 46/2026 and Resolution 66.13/2026 | Do not present Decree 46/2026 as currently applicable without rechecking |
| QCVN/TCVN | QCVN 6-2:2010/BYT for soft drinks, issued with Circular 35/2010/TT-BYT | Ministry of Health | Circular 35/2010 effective from 01 Jan 2011 | Safety criteria for non-alcoholic beverages including prepared soft drinks | Scope, heavy metals, microbiology, additives and management requirements | Not applicable to functional foods; choose criteria matching canned/bottled coffee |
| Specialized inspection list | Decision 1325A/QD-BCT 2019 | Ministry of Industry and Trade | Issued 20 May 2019; validity/update to be reviewed | List of HS-coded goods subject to specialized inspection under MOIT | Appendices for beverage/food safety groups if HS is covered | Check against final HS and actual dossier |
| Goods labeling | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | 43 effective 01 Jun 2017; 111 effective 15 Feb 2022 | Original and Vietnamese supplementary labeling for imported goods circulated in Vietnam | Product name, quantity, ingredients, expiry, origin, responsible entity and warnings if any | Original label, supplementary label, self-declaration and commercial documents must match |
| Import duty | Decree 26/2023/ND-CP; Decree 108/2025/ND-CP amending/supplementing | Government | 26 effective 15 Jul 2023; 108 effective 19 May 2025 | MFN tariff basis and tariff structure | Tariff appendices; Chapter 22 beverages | Rates are references; check current tariff |
| VAT | VAT Law 48/2024/QH15; Decree 181/2025/ND-CP; Resolution 204/2025/QH15; Decree 174/2025/ND-CP | National Assembly/Government | VAT Law and Decree 181 effective 01 Jul 2025; Decree 174 effective 01 Jul 2025 | Standard VAT and 2% VAT reduction if eligible | Decree 174 implements VAT reduction under Resolution 204 | Check exclusions and effective period before declaring VAT |
| Customs | Customs Law 2014; Decree 08/2015 as amended by Decree 59/2018; Circular 38/2015 as amended by Circular 39/2018 | National Assembly/Government/MOF | Check validity of applicable provisions | Customs dossier, valuation, customs channels and amendments | Dossier, document check, physical inspection | Apply by customs regime and actual documents |
VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS
Decree 15/2018/ND-CPResolution 15/2026/NQ-CPDecree 43/2017/ND-CPDecree 174/2025/ND-CPQCVN 6-2:2010/BYT
Enterprises should additionally verify the texts on the official legal document portal or the issuing authority’s website before applying them.
CUSTOMS CLEARANCE DOCUMENT SET
Commercial documents
- Commercial Invoice
- Packing List
- Bill of Lading/Air Waybill
- Sales Contract/Purchase Order if any
- C/O if preferential duty is claimed
Product / food safety files
- Product self-declaration
- Test report matching beverage criteria/QCVN
- Specification/Catalogue
- COA/Test report if any
- Original label, supplementary label, packaging artwork
Shipment control data
- Ingredients and nutrition facts
- Coffee/caffeine content if any
- Batch number, MFG/EXP if any
- Storage condition
- Can/bottle volume and carton specification
| File group | Required document | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Value, quantity and trade terms declaration | Procurement/Docs/Importer | Generic goods name, missing volume, wrong carton/can/bottle count | Match SKU, volume, packing and label |
| Transport | B/L or AWB, arrival notice, pre-alert | D/O, manifest and customs declaration | Forwarder/Carrier/Docs | Wrong consignee, goods description or package count | Review draft B/L/AWB before issuance |
| HS–tax | Specification, ingredients, process, product photos | HS, MFN duty, VAT and FTA review | Importer/Compliance/Customs broker | Confusion between 2202.99.40 and coffee beans/powder or milk beverage | Prepare product nature analysis before ETA |
| Food safety | Self-declaration, test report, COA/test report | Import food safety inspection and market circulation | Importer/QA/Compliance | Testing criteria not aligned with beverage QCVN or product name mismatch | Match product name, ingredients, criteria and label |
| C/O | Eligible C/O form, invoice, transport documents | Special preferential duty | Exporter/Supplier/Docs | Wrong HS, description or origin criterion | Check draft C/O before ETA |
| Labeling | Original label, Vietnamese supplementary label, packaging artwork | Post-clearance market circulation and food safety inspection | Importer/Marketing/Compliance | Missing expiry, ingredients, volume, origin, caffeine/warnings if any | Review under Decree 43/2017, Decree 111/2021 and self-declaration dossier |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS nature | Is it RTD coffee beverage, coffee-flavored milk drink, coffee-flavored energy drink, syrup/concentrate or coffee powder? | Specification, ingredients, label, product photos | HS query, duty adjustment, delayed clearance | Finalize product nature before booking |
| Self-declaration | Is the product self-declared and supported by test report matching beverage QCVN? | Self-declaration, test report, label | Insufficient market circulation basis and additional dossier requests | Complete dossier before cargo arrival |
| Import food safety inspection | Does the shipment follow normal/reduced/exempted inspection based on dossier? | Import history, food safety dossier, shipment documents | Delayed clearance, sampling, warehousing pending result | Determine inspection mode before ETA |
| Supplementary label | Do original and Vietnamese labels match ingredients, volume, expiry, origin and caffeine/warning data? | Original label, supplementary label, packing | Label remediation and circulation risk | Approve Vietnamese label artwork before warehouse delivery |
| C/O | Is C/O form, HS, description, origin criterion and direct transport correct? | Draft C/O, invoice, B/L | Loss of preferential duty | Check draft C/O before ETA |
| Product claims | Does the label claim energy, fortification, weight loss or health support? | Artwork, leaflet, website, specification | Possible change of regulatory category | Review claims before import |
PRACTICAL E2E WORKFLOW
Pre-ETA review.
Finalize HS, duty, VAT, C/O, labeling, self-declaration, food safety inspection mode and verify whether the product is RTD coffee beverage or another category.
Lock documents and product dossier.
Finalize Invoice, Packing List, B/L/AWB, specification, ingredient list, nutrition facts, COA/test report, original and supplementary labels.
Prepare self-declaration and import food safety dossier.
Review self-declaration, test report according to non-alcoholic beverage nature, product standard, labels and import food safety inspection dossier by shipment.
Lodge customs declaration.
Green: system clearance subject to conditions. Yellow: document check. Red: document and physical inspection. Common queries: HS, value, ingredients, labels, C/O and food safety dossier.
Clear, deliver and archive post-clearance records.
Deliver goods to warehouse, complete Vietnamese label before circulation, retain shipment dossier, test results, self-declaration, C/O and transport documents.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA prevention | Documents to check |
|---|---|---|---|
| Using “coffee” as a generic goods name | Wrong HS into coffee beans/powder or extract; wrong duty and food safety policy | Describe as non-alcoholic ready-to-drink canned/bottled coffee containing coffee/coffee flavor | Specification, label, product photos |
| Failure to distinguish milk coffee from coffee-flavored milk beverage | Potential error between 2202.99.40 and 2202.99.10 and wrong food safety dossier | Review milk ratio, product nature and heat treatment technology | Ingredient list, process flow, label |
| Missing test report matching soft drink QCVN | Weak self-declaration or food safety dossier | Finalize criteria under QCVN 6-2:2010/BYT and product nature | Test report, product standard |
| Supplementary label inconsistent on ingredients/expiry/origin/caffeine | Label remediation and circulation risk | Cross-check original label, supplementary label, self-declaration and invoice | Labels, artwork, self-declaration |
| C/O with wrong HS or goods description | FTA duty denied | Check C/O draft against invoice, B/L and HS | C/O, invoice, B/L |
| Not checking 2% VAT reduction validity | Under/over declaration and post-clearance adjustment | Check Resolution 204/2025 and Decree 174/2025 at declaration date | Tariff and VAT policy |
FAQ
| Question | Short answer |
|---|---|
| Does importing canned/bottled coffee require an import permit? | For ready-to-drink non-alcoholic canned/bottled coffee as ordinary food, the focus is usually self-declaration, import food safety inspection, labeling and HS–duty–C/O. Do not conclude absolutely if the product has special claims, fortification, energy function or dairy nature. |
| Is self-declaration required? | Generally yes for processed prepackaged food/beverage subject to self-declaration. Product name, ingredients, testing criteria, label and responsible entity must be consistent. |
| Is import food safety inspection required? | It may be required depending on product, dossier, inspection mode and compliance history. Check the rules in force at import date. |
| Which HS code is commonly referenced? | 2202.99.40 for non-alcoholic ready-to-drink beverages containing coffee or coffee flavor. If the product is a milk beverage, syrup/concentrate, instant coffee or energy drink, classification must be reviewed again. |
| Is VAT 8% or 10%? | The standard rate is generally 10%, but if a 2% VAT reduction policy applies and the goods are not excluded, 8% may apply. Check the declaration date. |
| Can C/O reduce duty? | Potentially. The C/O form, origin criteria, description, HS and direct transport must comply with the relevant FTA. |
| What if the original label is in a foreign language only? | Imported goods circulated in Vietnam must have a Vietnamese supplementary label under Decrees 43/2017 and 111/2021. It must match the self-declaration and commercial documents. |
| What if the product has “energy” or vitamin claims? | Review product nature again. Energy, fortification or health claims may change the regulatory group, testing criteria, declaration dossier and label content. |
RELATED ARTICLES
TGIMEX IMPLEMENTATION SUPPORT
This guide provides a map for HS code, duty, dossier and specialized policy for imported canned/bottled coffee. In real shipments, enterprises still need to review specification, ingredients, label, test report, documents, origin and import purpose.
Pre-ETA review
HS, food safety policy, C/O, duty, VAT, labeling, ingredients, caffeine and self-declaration dossier.
Compliance dossier control
Cross-check Invoice, Packing List, B/L/AWB, C/O, specification, test report, original and supplementary labels.
E2E logistics execution
Coordinate agents, carriers/airlines, ETA, pre-alert, customs declaration, domestic delivery and post-clearance records.
For shipments that may trigger specialized inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to review documents. A small discrepancy among Invoice, Packing List, specification, COA, C/O or label may lead to additional document requests, clearance delay or unplanned storage costs.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
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