Fruit juice shipments can be misclassified if the product is only described as “fruit juice” without clarifying the fruit type, Brix value, ready-to-drink or concentrate form, added sugar, and whether it is fermented or contains alcohol. Incorrect HS classification or missing self-declaration, food safety inspection and Vietnamese supplementary labeling may lead to document requests, inspection channels, loss of C/O preferential duty and DEM/DET exposure. This article provides an E2E map for reviewing HS code, duty, C/O, food safety policy, dossiers and pre-ETA risks.

QUICK FACTS

PRODUCT	MAIN REFERENCE HS	REFERENCE DUTY	SPECIALIZED POLICY	KEY DOSSIER
Bottled/boxed/canned fruit juice, not fermented and not containing added alcohol, imported as a conventional beverage.	Heading 2009; commonly review 2009.89.99 or 2009.90.91 depending on single-fruit juice or ready-to-drink mixed juice.	MFN commonly 25%–35%; ordinary duty is usually 150% of MFN; base VAT 10%, potentially 8% during the reduction period if eligible.	Product self-declaration, state food safety inspection for imports, non-alcoholic beverage QCVN and Vietnamese supplementary labeling.	Invoice, Packing List, B/L/AWB, C/O, ingredients, original label, test report, self-declaration dossier, catalogue/specification.

Legal note: This article applies only to conventional food-grade fruit juice. It does not automatically apply to alcoholic/fermented beverages, health supplements, foods for special medical purposes, infant/young-child products or beverages carrying therapeutic claims. Review the actual ingredients, original label, Brix, packaging, import purpose and policy effective on the customs declaration date.

Illustration for IMPORT PROCEDURE FOR FRUIT JUICE — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This article applies only to fruit juice imported as a finished beverage in bottles, cartons, cans or sealed packages for ordinary human consumption.

It does not automatically apply to energy drinks, bottled tea, canned coffee, dipping sauces, syrups, beverage powder, health supplements or alcoholic beverages.
Concentrated juice for manufacturing, fruit nectar, flavored drinks, carbonated fruit drinks or products for infants/young children may trigger different HS codes and policies.
If the product carries nutrition/health claims or contains high-dose vitamins, minerals, probiotics, collagen, caffeine or taurine, the product classification and declaration route must be reviewed separately.

Legal note: Review the catalogue/specification, original label, ingredients, Brix, test report, import purpose and policy effective on the customs declaration date.

CLASSIFICATION & PRODUCT IDENTIFICATION

Fruit juice should be identified by its actual product nature, not only by trade name. Classification usually depends on fruit type, juice content, Brix, concentrate or ready-to-drink form, added sugar/sweetener, carbonation, fermentation, alcohol content and packaging.

Criteria to check	Documents to compare	Risk if wrongly described	Suggested customs/commercial description
Fruit type and number of fruit types	Original label, specification, ingredient list	Confusing single-fruit juice with mixed juice	Fruit juice [fruit type], non-fermented, non-alcoholic, packed in [bottle/carton/can]
Brix and ready-to-drink/concentrated form	Specification, COA/test report	Wrong HS between ready-to-drink, concentrated or other types	Fruit juice, Brix …, ready-to-drink/concentrated, for human consumption
Sugar, flavoring and additives	Ingredient list, test report, self-declaration dossier	Wrongly classified as prepared beverage, syrup or other preparation	Clearly state added sugar/sweetener/additives if any
Fermentation/alcohol	Label, alcohol test, specification	Potentially moving to alcoholic beverage policy	Non-fermented and non-alcoholic fruit juice
Packaging and import purpose	Packing List, contract/PO, label	Wrong retail/raw-material treatment and labeling	… ml x … bottles/cartons, brand-new goods

HS CODE – DUTY – C/O

The common HS heading for fruit juice is 20.09, covering fruit/nut juices and vegetable juices, not fermented and not containing added alcohol. The exact HS code depends on fruit type, Brix, concentrated/ready-to-drink form, mixed or single fruit. Do not assign one HS code to all fruit juice products.

REFERENCE DUTY TABLE

Reference HS	Indicative scope	Ordinary duty	MFN duty	VAT	Special preferential duty with C/O	Documents to check
2009.89.99	Other single fruit/nut/vegetable juice not separately specified.	37.5%	25%	Base 10%; potentially 8% during the VAT reduction period if eligible.	May be 0% or another FTA rate if C/O is valid and origin rules are met.	Label, ingredients, Brix, test report, C/O, invoice.
2009.90.91	Mixed juices, other, ready-to-drink.	37.5%	25%	As above	According to applicable FTA and valid C/O.	Specification showing mixed juice and ready-to-drink form.
2009.90.99	Mixed juices, other, not under ready-to-drink line.	37.5%	25%	As above	According to applicable FTA and valid C/O.	Specification, intended use, concentrated/raw-material form.
2009.12.00 / 2009.19.00	Orange juice, Brix ≤20 or other.	45%	30%	As above	According to applicable FTA and valid C/O.	Brix, orange juice type, frozen/non-frozen form.
2009.71.00 / 2009.79.00	Apple juice, Brix ≤20 or other.	45% / 37.5%	30% / 25%	As above	According to applicable FTA and valid C/O.	Brix, fruit type, test report.
2009.41.00 / 2009.49.00	Pineapple juice, Brix ≤20 or other.	52.5%	35%	As above	According to applicable FTA and valid C/O.	Brix, fruit type, ready-to-drink/concentrate form.

HS REVIEW MATRIX

Reference HS	Application condition	Risk if wrong	Documents to check
Heading 2009	Fruit/vegetable juice, not fermented and not containing added alcohol.	Wrong heading if it is a prepared drink, syrup, carbonated or alcoholic beverage.	Label, ingredients, specification, COA.
2009.89.99	Other single-fruit juice not specifically named.	Wrong if orange, apple, pineapple, grape or mixed juice.	Fruit type, Brix, original label.
2009.90.91/99	Mixed juice; distinguish ready-to-drink or other.	Duty error if product is single-fruit juice or concentrated raw material.	Specification and intended use.
Heading 2202/2106/2206	Review only if the product is a prepared drink, syrup/concentrate, carbonated or fermented/alcoholic.	Different HS, duties and licensing/policy may apply.	Label, ingredients, alcohol test.

C/O should be used only when the form, origin criterion, HS code and product description are consistent with the customs declaration and the applicable FTA.

SPECIALIZED MANAGEMENT POLICY

Goods scenario	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Conventional prepackaged fruit juice	Product self-declaration, state food safety inspection for imports and Vietnamese supplementary labeling.	Self-declaration dossier, test report, original label, ingredients, invoice, B/L/AWB.	Food safety authority as assigned; National Single Window where applicable.	Before ETA, preferably before shipment.	Missing dossier may delay clearance or market circulation.
Non-alcoholic beverage under QCVN 6-2:2010/BYT	Review food safety criteria for non-alcoholic beverages.	Test report covering relevant safety indicators.	Accredited/designated testing laboratory if needed.	Before import or circulation.	QCVN does not replace the declaration dossier.
Health/nutrition claims or special ingredients	May no longer be a conventional food; registration route may apply.	Label, claims, ingredients, dosage.	Competent food safety authority.	Before purchase order.	Do not apply this article automatically.
Infant/young-child or FSMP product	Product registration and stricter controls may apply.	Age range, label, formula, test report.	Competent food safety authority.	Before import.	Wrong classification may block circulation.
Fermented/alcoholic beverage	Different alcohol beverage policy, excise tax, permits or stamps may apply.	Alcohol test, label, production process.	Customs and relevant specialized authorities.	Before booking.	Not covered as conventional fruit juice.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective timing	Role	Key point	Review note
Law	Law on Food Safety 55/2010/QH12	National Assembly	Effective from 01 Jul 2011	Legal basis for food safety control.	Food safety requirements and import control.	Review with current implementing decrees.
Decree	Decree 15/2018/ND-CP	Government	Effective from 02 Feb 2018	Self-declaration, product registration, import food safety inspection and labeling.	Scope includes self-declaration, import inspection and food labeling.	Determine whether self-declaration or registration applies.
QCVN/Circular	Circular 35/2010/TT-BYT issuing QCVN 6-2:2010/BYT	Ministry of Health	Circular effective from 01 Jan 2011	National technical regulation for non-alcoholic beverages.	Covers vegetable/fruit juices, nectars and non-alcoholic ready-to-drink beverages.	Check any amendment and applicable test criteria.
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	43/2017 effective 01 Jun 2017; 111/2021 effective 15 Feb 2022	Goods labeling and Vietnamese supplementary label.	Mandatory label contents and language.	Cross-check original label and supplementary label.
Tariff	Decree 26/2023/ND-CP	Government	Effective from 15 Jul 2023	MFN import duty schedule.	Chapter 20, heading 20.09.	Check effective tariff on declaration date.
VAT	Decree 174/2025/ND-CP	Government	Effective from 01 Jul 2025	VAT reduction policy if eligible.	Exclusion annex and application period.	Do not hard-code 8%; review at declaration/invoice date.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises may look up documents by number on official legal portals, the Government portal or issuing authority websites.

Decree 15/2018/ND-CP Decree 26/2023/ND-CP Circular 35/2010 / QCVN 6-2 Decree 43/2017/ND-CP Decree 111/2021/ND-CP

Note: Enterprises should cross-check the official legal portal or issuing authority website before application.

CUSTOMS DOSSIER

Dossier group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial documents	Invoice, Packing List, B/L/AWB, contract/PO	Customs declaration, value and quantity check	Shipper, importer, forwarder	Generic description, missing ml/pack details	Compare invoice, packing list, bill and label.
Origin	C/O, bill, invoice, third-party invoice if any	Special preferential duty claim	Shipper/importer	Wrong form, HS, description or origin criterion	Review draft C/O before issuance.
Food safety	Self-declaration, test report, import food safety inspection dossier	Clearance/circulation	Importer QA/Compliance	Missing QCVN-relevant test indicators	Check ingredients, test indicators and product name.
Labeling	Original label, Vietnamese supplementary label	Market circulation and physical inspection	Importer/Legal/Compliance	Missing ingredients, quantity, MFG/EXP, origin	Review against Decree 43/2017 and 111/2021.
Technical product file	Specification, ingredient list, Brix	HS classification and policy review	Manufacturer/shipper	Cannot prove ready-to-drink/concentrated or single/mixed juice	Request product file before booking.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
HS code	Single fruit, mixed juice, concentrate or prepared beverage?	Specification, label, Brix, test report	Classification consultation or duty adjustment	Prepare HS reasoning before ETA.
Food safety	Self-declaration or product registration?	Label, ingredients, claims	Delayed clearance/circulation	Review claims and composition before PO.
C/O	Correct form, HS, description and origin criterion?	C/O, invoice, B/L	Preferential duty denied	Check C/O draft early.
Supplementary label	Is the original label sufficient for Vietnamese labeling?	Artwork, label photo, ingredient list	Label revision or circulation issue	Finalize supplementary label before arrival.
Fermentation/alcohol	Any alcohol content or fermentation?	Alcohol test, specification	Different policy and tax may apply	Require “non-fermented, non-alcoholic” evidence.

PRACTICAL E2E PROCESS

Pre-ETA review

Finalize HS, duty, C/O, label, food safety policy and whether self-declaration or registration applies.

Lock documents and technical file

Cross-check invoice, packing list, B/L/AWB, C/O, original label, specification, ingredient list and Brix.

Prepare food safety dossier

Prepare self-declaration, test report, import food safety inspection dossier and Vietnamese supplementary label.

Open customs declaration

Green channel is system clearance under conditions; Yellow checks documents; Red checks documents and physical goods. Common issues: value, HS, C/O, label and food safety dossier.

Clearance, delivery and post-clearance file

Deliver goods to warehouse, apply supplementary label where required, and keep shipment dossiers for post-clearance review.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Document to check
Generic “fruit juice” description	Wrong HS and tax	State fruit type, Brix, form and non-alcoholic nature	Specification, label, invoice.
Missing self-declaration/test report	Food safety delay	Prepare food safety dossier early	Test report, declaration, label.
C/O discrepancy	Preferential duty denied	Check C/O draft	C/O, invoice, B/L.
Incomplete original label	Supplementary label cannot be prepared	Request label artwork/photo	Label, ingredient list.
Health claims	Different regulatory route	Review marketing claims	Label, catalogue.
VAT not reviewed	Wrong cost/invoice	Check VAT policy on declaration date	HS and product description.

FAQ

Question	Brief answer
Does fruit juice require an import permit?	Conventional fruit juice usually requires food safety and labeling compliance rather than a separate import permit, but special claims or target users must be reviewed.
Is product self-declaration required?	Likely yes for conventional prepackaged fruit juice; prepare an appropriate test report and self-declaration before circulation.
Is import food safety inspection required?	It may apply under Decree 15/2018/ND-CP depending on dossier and inspection method.
What is the HS code?	Usually heading 2009, but exact HS depends on fruit type, Brix, single/mixed juice and ready-to-drink/concentrated form.
Is VAT 8% or 10%?	Base VAT is 10%; 8% may apply during the reduction period if eligible and not excluded.
Can C/O reduce duty to 0%?	Possibly, depending on the FTA schedule, valid C/O and origin rules; not automatic.

EXECUTION SUPPORT FROM TGIMEX

This article provides a working map for HS code, duties, C/O, dossiers and specialized policies for fruit juice. In actual shipments, the importer still needs to review ingredients, original label, Brix, packaging, documents, origin and import purpose.

Pre-ETA compliance review

HS, duty, C/O, VAT and supplementary label.
Self-declaration, food safety inspection and test report.
Cross-check invoice, packing list, B/L/AWB and label.

E2E coordination

Coordinate agents, carriers/airlines, ETA and pre-alert.
Customs declaration and Green/Yellow/Red channel handling.
Domestic delivery and post-clearance document retention.

For shipments involving food safety inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to start document review. TGIMEX supports an E2E import plan to better control schedule, cost and compliance risks from the preparation stage.

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