Mineral supplements imported as tablets, capsules, powder, sachets or dosage-form products may be regulated as health supplements / supplemented foods. Wrong HS classification, missing product declaration registration, inconsistency between label – specification – COA, or late food-safety inspection may cause customs channel escalation, dossier supplementation, delayed clearance and DEM/DET costs.

This guide provides an E2E (End-to-End) map for enterprises to review before ETA (Estimated Time of Arrival), covering product scope, technical identification, HS Code, duties, C/O (Certificate of Origin), food-safety policy, customs dossier, clearance decision points and pre-ETA risk controls.

Legal note: Final policy conclusion must be based on the actual specification, formula, mineral content, dosage form, original label, declared claims, manufacturer documents and import purpose. Do not automatically apply this guide to vitamins, collagen drinks, probiotics, gummies, mineral raw materials, medicines, mineral water or ready-to-drink beverages.

QUICK FACT

Item	Review content	Operational note
Product	Finished mineral supplement / health supplement.	Separate it from mineral raw materials, micronutrient premix, medicine, mineral water and ready-to-drink mineral beverages.
Reference HS	2106.90.72 – Other food supplements.	Reference only; final HS depends on ingredients, dosage form and declared use.
Reference taxes	MFN 15%; ordinary duty 22.5%; VAT may be 8% during the VAT-reduction period if eligible, otherwise review the standard 10% rate.	Valid C/O may support special preferential duty under the applicable FTA.
Specialized policy	Product declaration registration, imported food-safety inspection, Vietnamese supplementary labeling.	Do not wait until cargo arrival to start declaration/inspection files.
Processing authority / portal	Ministry of Health / Vietnam Food Administration; online public service or National Single Window depending on the procedure.	Check the electronic workflow at the filing date.

Illustration for Import Procedure Guide for Mineral Supplements — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This guide applies to finished mineral supplement products used for nutritional supplementation or health support, commonly presented as tablets, capsules, chewables, powder, granules, sachets, dosage liquids or similar forms.

Core application

Calcium, magnesium, zinc, iron, selenium, iodine or multi-mineral finished products.
Retail-packed products with dosage, target users, instructions for use and health-support claims.
Imports for commercial distribution, retail chains, e-commerce or pharmacy channels.

Not automatically covered

Vitamins, collagen drinks, probiotics, gummies, or other capsule/powder supplements where minerals are not the key ingredient.
Mineral raw materials, micronutrient premix, mineral water, ready-to-drink mineral beverages.
Products with therapeutic or disease-prevention claims that may fall under drug regulations.

Review actual catalogue/specification, formula, label, COA, CFS, GMP, packaging and import purpose. Samples, gifts, R&D products, EPE/FDI imports and factory-use shipments may require different handling.

PRODUCT CLASSIFICATION & IDENTIFICATION

The commercial name “Minerals” or “Supplement” is insufficient. Invoice, Packing List, B/L/AWB, original label, product declaration and customs declaration should consistently describe the main minerals, dosage form, packaging, content, serving size and intended use.

Technical identification

Check main minerals: calcium, magnesium, zinc, iron, selenium, iodine, potassium, etc.
Confirm product form: tablet, capsule, powder, granules, sachet or dosage liquid.
Match mineral content per serving size with label and specification.
Check whether vitamins, herbs, probiotics, amino acids or bioactive substances are combined.

Risk of generic description

Wrong HS between 2106.90.72, 2106.90.73, 2202.99.50 or pharmaceutical headings.
Wrong food-safety policy, declaration dossier or import inspection requirement.
Supplementary label inconsistent with claims, ingredients or target users.
C/O description mismatch, causing loss of tariff preference.

Technical criterion	Documents to compare	Risk if wrongly described	Suggested goods description
Main minerals	Specification, formula, COA, original label	Cannot prove product nature; HS/policy risk	Health supplement containing [main mineral], [tablet/powder/sachet], [packing].
Dosage form / packing	Catalogue, label, product images, packing list	Confusion with raw materials, premix or ready-to-drink products	Mineral supplement tablets/capsules/powder sachets – finished product, retail pack.
Content and serving size	Label, specification, test report	Mismatch with declaration dossier and inspection questions	State key mineral content if it is shown on label/dossier.
Claims and use	Label, declaration dossier, scientific evidence	Therapeutic claims may trigger drug-policy review	Use support claims only, not disease treatment/prevention.
Origin and manufacturer	C/O, CFS, GMP, invoice, original label	Origin/manufacturer/C/O inconsistency	Keep country of origin, manufacturer, brand owner and importer consistent.

HS CODE – DUTIES – C/O

Finished mineral health supplements are commonly reviewed under heading 2106 – food preparations not elsewhere specified or included. The final HS must be determined by ingredients, product form, retail packing and actual use, not by brand name.

Reference HS	Applicable condition	Risk if misapplied	Documents to review
2106.90.72	Finished mineral health supplement / other food supplement, retail packed or dosage-based.	Wrong duty, policy, re-classification or tax reassessment.	Specification, formula, label, product declaration, CFS/GMP, COA.
2106.90.73	Micronutrient premix / fortificant mixture used as food ingredient.	Raw material confused with finished product.	Material-use contract, manufacturing purpose, factory documents.
2202.99.50	Ready-to-drink mineral beverage not requiring dilution.	Wrong classification if the product is a tablet/powder supplement.	Label, beverage composition, bottle/can packing, use instructions.
Pharmaceutical headings if applicable	Products with active ingredients or therapeutic claims.	Food import approach may be unacceptable.	Claims, active ingredients, drug registration or medical documents.

Tax item	Reference rate	Basis / condition	Control note
MFN import duty	15% for reference HS 2106.90.72	Applicable where MFN treatment is available and HS is correct.	Check the tariff schedule at customs declaration date.
Ordinary import duty	22.5% reference	May be 150% of MFN if no preference applies and no separate ordinary rate exists.	Check Decision 15/2023/QD-TTg.
VAT	8% if eligible under the VAT reduction period; otherwise review 10%.	Subject to Decree 174/2025/ND-CP and exclusion appendices.	Do not fix the rate without reviewing current policy.
Special preferential duty	May be 0% or another FTA rate.	Requires valid C/O, correct origin criterion, route, invoice and goods description.	C/O errors may result in denial or post-clearance verification.

Note: This guide does not include tax calculation formulas. Confirm HS, MFN duty, ordinary duty, VAT and FTA tariff at the declaration date.

SPECIALIZED POLICY MATRIX

Goods scenario	Potential policy	Documents to check	Authority / portal	When to do	Risk note
Finished health supplement	Product declaration registration.	Declaration, test report, CFS, GMP/equivalent, label, scientific evidence.	MOH/VFA; relevant online public service.	Before cargo arrival, ideally before booking.	Missing declaration may delay clearance/circulation.
Imported food subject to inspection	State food-safety inspection for imports.	Inspection registration, declaration, invoice, packing list, B/L/AWB, label.	National Single Window / assigned authority.	Before ETA or once documents are stable.	Late filing may cause storage and DEM/DET costs.
Mineral + vitamins/bioactives	Review RNI thresholds, maximum levels and claim evidence.	Formula, specification, scientific evidence, label.	MOH/VFA.	Before label and declaration finalization.	Over-claiming may require dossier amendment.
Vietnamese labeling	Product label and supplementary label requirements.	Original label, Vietnamese sub-label mockup, ingredients, warnings, expiry date.	Customs / market surveillance / food safety authority.	Before clearance and circulation.	Incorrect label may cause hold, relabeling or sanctions.
Samples / R&D / gifts	Purpose and quantity-based review.	Sample letter, proforma invoice, technical documents.	Customs and specialized authority if applicable.	Before shipment.	Unclear purpose may be treated as commercial import.
EPE/FDI/factory import	Purpose, domestic sale, storage, disposal and post-clearance obligations.	Business license, contract, warehouse records, use purpose.	Managing customs branch.	Before declaration.	Wrong purpose may affect duty and compliance.

LEGAL DOCUMENTS TO REVIEW

Document group	Document number/name	Issuer	Effective date / timing	Role in procedure	Article / appendix to note	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Effective from 01/07/2011	Legal foundation for food safety obligations.	Business obligations for food trading/importing.	Review with current implementing documents.
Decree	Decree 15/2018/ND-CP	Government	Effective from 02/02/2018	Product declaration, import food-safety inspection, labeling, advertising and health supplement conditions.	Articles 6–8; Article 29 on GMP.	Check amendments/suspension updates.
Policy update	Resolution 15/2026/NQ-CP	Government	Effective from 06/04/2026 per published information	Suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP pending revised Food Safety Law guidance.	Article 1 on suspension.	Recheck official sources before application.
Circular	Circular 43/2014/TT-BYT	Ministry of Health	Effective from 01/02/2015	Management of functional foods, supplemented foods, health supplements, labeling and claims.	Articles 10–11; RNI appendices.	Match mineral content and claims.
Circular	Circular 28/2021/TT-BYT	Ministry of Health	Effective from 02/02/2022	HS-based list for imported food safety inspection.	Appendix and application principles.	Check if replaced or amended.
Labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	01/06/2017 and 15/02/2022	Goods labeling, supplementary labels, origin and mandatory information.	Imported goods labeling provisions.	Review before ETA.
Tax/VAT	Decision 15/2023/QD-TTg; Decree 174/2025/ND-CP; current tariff schedule	Prime Minister / Government / customs authority	15/07/2023; 01/07/2025	Ordinary duty, VAT reduction and current tariff review.	Ordinary duty principle; VAT reduction.	Review by HS, origin, C/O and declaration date.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Enterprises should cross-check the documents on official legal databases or issuing authority websites before application.

Decree 15/2018/NĐ-CP Circular 43/2014/TT-BYT Circular 28/2021/TT-BYT Decree 43/2017/NĐ-CP Decree 111/2021/NĐ-CP Decree 174/2025/NĐ-CP

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading / Air Waybill.
Sales Contract / Purchase Order if any.
C/O if claiming preferential duty.
Catalogue/specification, COA, product images, original label, packing details.

Specialized documents if applicable

Product declaration registration receipt.
Valid food-safety test report.
CFS / Free Sale Certificate, GMP or equivalent certificate if required.
Imported food-safety inspection registration/result.
Vietnamese supplementary label dossier and scientific evidence for claims.

Dossier group	Required documents	Used for	Usually prepared by	Common errors	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Declaration, valuation, transport	Importer, shipper, forwarder	Generic goods name, quantity/packing mismatch	Line-by-line check against label, C/O and product declaration.
Technical	Specification, formula, COA, catalogue, label images	HS and policy review	Manufacturer / brand owner / importer	No mineral content per serving size	Freeze final specification before documents are issued.
Declaration / food safety	Product declaration, test report, GMP/CFS, inspection registration	Specialized compliance	Importer / compliance team	Declaration missing, test report expired	Check issue date, product name, manufacturer and packing.
Origin	C/O forms if any	Preferential duty	Exporter / importer	Wrong form, criterion, HS, third-party invoice issue	Review C/O draft before issuance.
Labeling	Original label, Vietnamese supplementary label	Clearance/circulation/post-check	Importer / brand owner	Missing non-drug warning or target users	Compare with declaration and labeling regulations.

Consistency rule: product name, quantity, packing, ingredients, content, serving size, manufacturer, origin, lot number, expiry date and claims must match across commercial documents, labels, declaration, food-safety files and customs declaration.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS Code	Is it a finished health supplement, premix, beverage or medicine?	Specification, formula, label	Wrong duty/policy or reclassification	Finalize HS before booking.
Product declaration	Is there a valid declaration receipt matching the product?	Declaration receipt, test report	Insufficient specialized basis	Complete/check before ETA.
Food-safety inspection	Is the shipment subject to imported food inspection?	Applicable list, inspection registration	Delayed clearance	File early through the relevant portal.
Supplementary label	Does the label contain all mandatory contents and warnings?	Original/sub-label, declaration	Relabeling, hold, penalty	Approve label mockup before shipment.
C/O	Is C/O form/criterion/description/route correct?	C/O, B/L, invoice	Loss of preferential duty	Check draft C/O.
Claims	Do claims move into disease treatment/prevention?	Label, scientific evidence	Drug-policy or advertising risk	Use support claims consistent with dossier.

PRACTICAL E2E WORKFLOW

Step 1 – Pre-ETA review Finalize HS, food-safety policy, product declaration, import inspection, VAT, C/O, labeling and storage conditions.

Step 2 – Lock documents and technical files Lock invoice, packing list, B/L/AWB, specification, formula, COA, original label, packing and lot number.

Step 3 – Register declaration/food-safety procedures if applicable Prepare product declaration, test report, GMP/CFS, label and scientific evidence; avoid starting only after cargo arrival.

Step 4 – Open customs declaration Green channel: conditional system clearance. Yellow channel: document check. Red channel: document and physical inspection. Prepare explanations for valuation, HS, C/O, declaration, label and food-safety policy.

Step 5 – Clearance, delivery and post-clearance file retention Pay duties, take delivery, apply supplementary labels if required, keep shipment files and prepare for post-clearance or market checks.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
No product declaration receipt	Delayed clearance/circulation	Check declaration status before booking	Declaration receipt, test report, GMP/CFS.
Wrong HS	Duty reassessment and policy mismatch	Classify by ingredients/form/use	Specification, formula, label.
Label mismatch	Relabeling or penalty	Approve label before shipment	Original label, sub-label, declaration.
C/O error	Loss of preference	Check draft C/O	C/O, invoice, B/L, route.
Expired test report	Dossier supplement request	Check 12-month validity and required indicators	Test report, standard, specification.
Therapeutic claim	Drug-policy/advertising risk	Review all claims and warnings	Label, scientific evidence.

FAQ

1. Does importing mineral supplements require a license?

Do not conclude generally. For health supplements, the key requirements are often product declaration registration, food-safety import inspection and labeling. Special ingredients/claims require further review.

2. Is imported food-safety inspection required?

Possibly, if the HS/product falls under the applicable list and management scope. Check HS, declaration and import purpose.

3. Is HS 2106.90.72 fixed for all mineral products?

No. It is a reference for finished health supplements. Premix, beverage, raw material or medicine may require another HS.

4. Can C/O reduce duty?

Yes, if the C/O is valid and matches origin criterion, description, HS, invoice and route under the relevant FTA.

5. Is Vietnamese supplementary labeling required?

Imported goods circulated in Vietnam generally need compliant labeling. Health supplements also need product-group wording and non-drug warning.

6. Are samples handled like commercial goods?

Not automatically. Purpose, quantity, value and use must be proven; if circulated/sold, specialized requirements may apply.

EXECUTION SOLUTION FROM TGIMEX

This guide maps HS, duties, C/O, dossier and specialized policy for mineral supplements. In real shipments, enterprises still need to review the actual specification, formula, label, documents, origin, manufacturer and import purpose.

Capability signals

Agent network in more than 60 countries.
Member of WCA, WCA China Global, VLA and HNLA.
Sea, air, road/rail, warehousing and domestic delivery capabilities.

Support scope

Pre-ETA review: HS, food safety, declaration, C/O, duties and label.
Compliance dossier control: invoice, packing list, B/L/AWB, C/O, test report, GMP/CFS, labels and technical documents.
Customs declaration, channel handling, domestic delivery and post-clearance records.

For shipments with specialized inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to review documents. Even minor inconsistency may trigger supplements, clearance delay or storage costs. TGIMEX supports an E2E import execution plan from pre-ETA review to post-clearance filing.

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