Tiếng Việt
中文 (中国)
IMPORT PROCEDURE FOR FOODS FOR SPECIAL DIETARY USES INTO VIETNAM
Foods for special dietary uses can be misclassified if the importer relies only on commercial descriptions such as “diet food”, “meal replacement”, “low sugar”, “gluten-free”, “keto”, “diabetic-friendly” or “special dietary use”. The main risks are incorrect HS classification, incorrect food-safety management route and incomplete product registration dossier. Any discrepancy among invoice, packing list, label, ingredient list, C/O, test report and product declaration may lead to customs queries, specialist inspection, loss of FTA duty preference and DEM/DET costs. This article provides an E2E map covering HS code, taxes, C/O, food-safety policy, customs dossier, clearance workflow and pre-ETA risk control.
QUICK FACTS
| Item | Review direction |
|---|---|
| Main scope | Finished foods for special dietary uses, including energy-controlled products, special nutrition products, low-sugar/gluten-free/lactose-reduced products or equivalent products based on the actual dossier. |
| Reference HS | 2106.90.96 – other medical foods, or 2106.90.99 – other food preparations, if the product is not specified elsewhere. Do not apply automatically to infant formula, ready-to-drink beverages, medicines or single raw materials. |
| Import duty | For 2106.90.96: MFN around 7%, ordinary duty around 10.5%. For 2106.90.99: MFN around 15%, ordinary duty around 22.5%. Final rates must be checked against the actual HS at declaration date. |
| VAT | Standard VAT is normally reviewed at 10%; 8% may be reviewed during the VAT-reduction period if the product qualifies and is not excluded. |
| Specialized policy | Foods for special dietary uses are subject to registration of product declaration before circulation and to state food-safety inspection upon import, unless exempted. |
| Processing authority | Provincial food-safety authority assigned by the Provincial People’s Committee; electronic public service/NSW if available at the time of filing. |
| High-risk points | Disease-treatment claims, milk/animal/probiotic ingredients, children as target users, label inconsistency, invalid CFS/Health Certificate, incomplete or expired test report. |
SCOPE OF APPLICATION
This article covers imported finished foods for special dietary uses, packaged with instructions and positioned for users requiring a specific diet, such as sugar control, gluten control, lactose reduction, energy control, protein control, sodium control or other special nutrition needs. The focus is import procedure, product declaration, food-safety inspection, labeling, HS classification, taxes and document risks.
Powder, bar, sachet, can, jar, box or portion-packed products with nutrition facts, target users and appropriate warnings.
Medical nutrition, meal replacement, foods for patients, health supplements, ready-to-drink beverages, medicines, single raw materials or nutrition products for children under 36 months.
Products containing milk, animal protein, probiotics, enzymes, high-intensity sweeteners, herbal ingredients, weight-loss claims or medical-use instructions.
R&D samples, exhibition goods, trial shipments, donation goods or EPE/FDI shipments may require a separate dossier and use-purpose review.
CLASSIFICATION & PRODUCT IDENTIFICATION
The product should not be identified merely by the words “special diet food” or a brand name. Importers should review the formula, nutrition facts, claims, instructions for use, target users, technical specification, COA, CFS/Health Certificate and label artwork.
TECHNICAL IDENTIFICATION CRITERIA
| Criteria | Documents to check | Risk if misdescribed | Suggested customs description |
|---|---|---|---|
| Product form | Label, catalogue, specification | Confusion with infant formula, beverage, health supplement or medicine | “Food for special dietary uses in powder/bar/sachet/box form, for special nutrition, not medicine” |
| Main ingredients | Ingredient list, nutrition facts, COA | Wrong HS if based on milk, cereals, protein, micronutrients or mixed preparation | State base material, key nutrients and packing unit |
| Claims | Label, leaflet, website, marketing materials | Treatment claims may trigger medicine review | Avoid disease-treatment wording unless supported by the relevant legal route |
| Target users | Label, instructions, product declaration | Confusion with infant nutrition or foods for patients | Declare target users exactly as in the approved dossier |
| Lot and expiry | Packing list, label, COA | Quantity or expiry inconsistency causes customs queries | Show net weight, batch/lot and expiry where applicable |
HS CODE – TAXES – C/O
HS classification depends on ingredients, form, claims, target users and label presentation. Heading 2106 is common for food preparations not elsewhere specified; however, milk-based preparations, cereal-based products, ready-to-drink beverages, infant nutrition and medicines may fall under different headings.
HS – DUTY – SUPPORTING DOCUMENTS
| Reference HS | When applicable | Import duty reference | VAT reference | Risk | Documents |
|---|---|---|---|---|---|
| 2106.90.96 Other medical foods |
Food preparation with special/medical nutrition nature, not specified elsewhere. | MFN 7%; ordinary duty around 10.5%. | 10%; 8% may be reviewed if eligible. | Confusion with health supplement, formula, beverage or medicine. | Ingredient list, nutrition facts, declaration, CFS/Health Certificate, test report. |
| 2106.90.99 Other |
Other food preparation not covered by a more specific line. | MFN 15%; ordinary duty around 22.5%. | 10%; 8% if eligible. | Duty and C/O impact if wrongly applied. | Specification, formula, label and COA. |
| 1901.xx | Milk/malt/cereal-based preparations. | Check the final subheading. | Check final HS. | Incorrectly treating a milk/cereal preparation as 2106. | Formula and production process. |
| 2202.xx | Ready-to-drink non-alcoholic dietary beverage. | Check heading 2202. | Check final HS. | Confusion between ready-to-drink and powder/sachet product. | Product photo, volume, ingredients. |
| 3004.xx | Medicinal product with treatment/prevention claims. | Not handled as ordinary food. | Review drug policy. | Shipment may be held for missing drug registration/import permit. | Claims, leaflet, active ingredients. |
C/O AND FTA PREFERENCE
| Origin | Common C/O | Preference potential | Risk to control |
|---|---|---|---|
| ASEAN | Form D/ATIGA proof | May qualify for preferential duty if origin rules are met. | Wrong origin criterion or inconsistent goods description. |
| China | Form E or RCEP proof | May be lower than MFN depending on HS and tariff schedule. | Third-party invoice, transit and HS inconsistency. |
| Korea/Japan/EU/UK | AK, VJ/AJ, EUR.1/REX or equivalent proof | Depends on FTA, HS and direct transport rules. | Insufficient proof of origin or HS mismatch. |
| No applicable FTA | Non-preferential C/O if needed | Usually MFN if MFN conditions are met. | No special preference; duty cost must be budgeted. |
APPLICABLE SPECIALIZED POLICY
SPECIALIZED POLICY MATRIX
| Goods situation | Possible policy | Documents | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| Imported for commercial sale | Registration of product declaration; state food-safety inspection upon import | Product declaration, receipt, CFS/Health Certificate, test report, label | Provincial food-safety authority; NSW/public service portal if available | Before arrival and before circulation | Do not use self-declaration if the product is subject to registration. |
| Claims for patients or medical guidance | May be reviewed as medical nutrition or another regulated product | Label, leaflet, clinical/technical dossier | Competent food-safety authority | Before contracting | Treatment claims may trigger medicine review. |
| For children under 36 months | Separate product declaration and labeling route | Age range, formula, label, test report | Competent food-safety authority | Before purchase | Do not combine with adult products. |
| Milk/animal/probiotic/enzyme ingredients | May trigger extra ingredient or quarantine review | Ingredient list, COA, origin certificate, strain information | Food-safety/quarantine authority depending on ingredient | Before ETA | Review based on actual formula. |
| Samples or exhibition goods | Dossier may differ but purpose must be proven | Sample invoice, purpose letter, technical documents | Customs and relevant authorities | Before arrival | Do not assume full exemption. |
LEGAL DOCUMENTS TO REVIEW
| Group | Document | Issuer | Effective timing | Role | Key provisions | Review note |
|---|---|---|---|---|---|---|
| Law | Law on Food Safety No. 55/2010/QH12 | National Assembly | Effective from 01 July 2011 | General legal framework for food safety and imported food. | Article 38 and relevant state-management provisions. | Use to define importer responsibility. |
| Decree | Decree 15/2018/ND-CP | Government | Effective from 02 February 2018 | Product declaration registration, imported food inspection, labeling and advertising. | Articles 6, 7, 8 and Articles 13–22. | Main document while Decree 46/2026 is suspended. |
| New/suspended regulation | Decree 46/2026/ND-CP and Resolution 15/2026/NQ-CP | Government | Resolution 15/2026 effective from 06 April 2026 suspends Decree 46/2026 and Resolution 66.13/2026 until a new framework takes effect. | Determines new/old applicable regime. | Article 1 of Resolution 15/2026. | Recheck at filing date. |
| Circular | Circular 43/2014/TT-BYT | Ministry of Health | Effective from 01 February 2015 | Management of functional foods, including medical foods and foods for special dietary uses. | Classification, labeling and use instructions. | Review by actual formula and claims. |
| Labeling | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | 2017 and 2022 | Original label and Vietnamese supplementary label. | Mandatory labeling contents. | Label must match the declaration dossier. |
| Tariff/VAT | Decree 26/2023/ND-CP; Decision 15/2023/QD-TTg; Decree 181/2025/ND-CP; Decree 174/2025/ND-CP | Government/Prime Minister | From 2023/2025 depending on document | MFN, ordinary duty and VAT reduction review. | Final HS and VAT exclusion appendices. | Check at declaration date. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should verify the cited documents on the Government Legal Documents Portal, the Government e-Portal or the issuing authority’s website before application.
CUSTOMS DOSSIER
Commercial Invoice, Packing List, B/L or AWB, Sales Contract/PO, C/O if claiming preference, catalogue/specification, product photos, original label and SKU list.
Receipt of registered product declaration, product declaration, CFS/Health Certificate, test report/COA, Vietnamese supplementary label, claim-supporting documents and technical specification.
OPERATIONAL DOCUMENT CHECKLIST
| Dossier group | Documents | Used for | Prepared by | Common errors | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB | Customs declaration, valuation, delivery | Shipper/importer/forwarder | Inconsistent name, quantity or packing unit | Match SKU, net/gross weight, lot and expiry |
| Product declaration | Registered declaration receipt, declaration dossier, label | Import/circulation compliance | Vietnam importer/product owner | Name/manufacturer/origin mismatch | Match 100% against label and commercial documents |
| Food safety | CFS/Health Certificate, test report, COA, specification | Declaration and import inspection | Manufacturer/shipper/importer | Expired or incomplete tests | Check validity, test items and product name |
| Origin | Preferential C/O | FTA duty | Exporter/shipper | Wrong form, criterion, HS or third-party invoice | Review draft C/O before issuance |
| Labeling | Original label, Vietnamese sub-label, leaflet | Customs and circulation | Importer/distributor | Missing warnings or excessive claims | Compare with declaration and labeling law |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence | Recommended action |
|---|---|---|---|---|
| Product classification | Is it special dietary food, medical nutrition, health supplement or medicine? | Label, ingredients, claims, CFS | Wrong authority, dossier or HS | Lock classification before purchase |
| HS code | Is HS supported by ingredients and use? | Specification, COA, formula | Duty reassessment and C/O rejection | Review before ETA |
| Product declaration | Is the registered declaration valid and consistent? | Receipt, declaration, label | Cannot circulate or must supplement | Complete registration before commercial import |
| Food-safety inspection | Which inspection mode applies? | Declaration, import history, safety documents | Delay and storage charges | Determine inspection route before arrival |
| Labeling | Does the sub-label match the original label and declaration? | Label artwork and declaration | Relabeling or circulation risk | Finalize sub-label before import |
PRACTICAL E2E WORKFLOW
Confirm HS, food-safety policy, import inspection mode, tax, C/O, labeling and declaration route.
Finalize invoice, packing list, B/L/AWB, catalogue, specification, label, SKU list, batch/lot and expiry.
Check registered product declaration, CFS/Health Certificate, test report, COA and sub-label.
Identify portal, dossier, timeline and inspection method before arrival.
Green lane: system-based release; Yellow lane: document inspection; Red lane: document and physical inspection. Common queries concern HS, value, C/O, declaration, label and ingredients.
Deliver to warehouse, complete sub-labeling if applicable, archive shipment dossier and prepare for post-clearance/food-safety audit.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| Generic goods description | Wrong HS and policy route | Describe product form, users, nutrition purpose and packing | Label, specification |
| No registered product declaration | Supplement request and circulation risk | Complete registration before commercial import | Declaration receipt, test report, CFS |
| Sub-label inconsistency | Relabeling or recall risk | Compare claims, ingredients and warnings | Original label, sub-label, declaration |
| C/O error | Loss of FTA duty preference | Review draft C/O before issuance | C/O, invoice, B/L |
| Invalid test report | Food-safety dossier not accepted | Check test items, validity and product name | Test report, COA, specification |
| Disease-treatment claim | Medicine review or labeling violation | Remove unsupported medical claims | Label, leaflet, website |
FAQ
Yes, foods for special dietary uses are generally subject to registered product declaration before circulation, unless the actual dossier proves otherwise.
Potentially yes. The inspection mode depends on the product, compliance history and regulations at the import date.
No. It is a reference only. Depending on ingredients and form, the product may fall under 2106.90.99, 1901, 2202 or another heading.
Standard VAT is normally 10%; 8% may be reviewed during the reduction period if conditions are met.
Yes, if the C/O is valid and matches HS, description, origin criterion and direct-transport requirements.
Not necessarily. Purpose, quantity and food-safety/customs requirements must be reviewed.
Yes. The wording should be reviewed to avoid disease-treatment claims.
Not automatically. Products for children under 36 months need separate review.
IMPLEMENTATION SOLUTIONS FROM TGIMEX
This article provides a legal and operational map for foods for special dietary uses. In actual shipments, enterprises still need to review catalogue, specification, ingredient list, label, origin, claims and import purpose.
HS, food-safety policy, product declaration, C/O, tax, label, test report and inspection mode.
Invoice, Packing List, B/L/AWB, C/O, CFS/Health Certificate, test report, declaration, original label and sub-label.
Agent coordination, carrier/airline follow-up, ETA, pre-alert, transport documents and storage condition control.
Declaration preparation, Green/Yellow/Red lane handling, HS/value/origin/food-safety explanation and dossier archiving.
For shipments involving specialist inspection, product declaration, C/O or labeling, enterprises should not wait until cargo arrival to start dossier review. A small discrepancy may cause document supplementation, clearance delay or unplanned storage costs. TGIMEX supports an E2E import plan from pre-ETA compliance review to international logistics, customs clearance, inland delivery and post-clearance record keeping.
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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