Packaged food sauce may appear to be a familiar commodity, yet import clearance can be delayed by three recurring issues: the HS code does not match the actual product nature, self-declaration/state food safety inspection documents are incomplete, or the Vietnamese supplementary label does not properly reflect ingredients, shelf life and storage instructions. If these matters are handled only after ETA, the shipment may be requested to supplement documents, be selected for documentary/physical inspection, miss warehouse delivery plans, or incur DEM/DET charges. This article provides an E2E (End-to-End) review map before ETA, covering HS code, duties, C/O, food safety policy, customs dossier and practical risk controls.

QUICK FACTS

Product scope	Main HS direction	Reference duties
Packaged food sauce, dipping sauce, marinade sauce, ready-to-eat sauce and sauce preparation for human consumption.	2103.90.13 – Other sauces; final classification must be checked against ingredients and use.	MFN 20%, ordinary 30%; base VAT 10%, possibly 8% during 01/07/2025–31/12/2026 if not excluded under Decree 174/2025/ND-CP; verify on declaration date.

Legal note: This article applies only to conventional food sauce. It does not automatically apply to health supplements, foods for special medical purposes, foods for special dietary uses, products with therapeutic claims, alcoholic products, animal feed or non-human-consumption products. The dossier must be reviewed against the actual catalogue, original label, composition, use, COA/health certificate and import purpose.

SCOPE OF APPLICATION

This article applies to conventional processed packaged food sauce for human consumption, including dipping sauce, marinade sauce, ready-to-eat sauce, sauce preparation in bottles, jars, pouches or sachets for retail or food-service use.

It does not automatically apply to chili sauce, fish sauce, soy sauce, tomato ketchup, mustard, mixed seasoning powder or products with special nutritional functions.
Products containing meat, seafood, milk, eggs, honey, concentrated vegetables, fermented ingredients or special additives may trigger quarantine, health certificates, food safety inspection or additional testing parameters.
Samples, food-service goods, central-kitchen supplies, EPE/FDI or manufacturing imports may require different dossier retention and operational controls.

CLASSIFICATION & PRODUCT IDENTIFICATION

Product nature

Sauce is normally a liquid, semi-liquid or paste food preparation, used directly or as an ingredient in food preparation. Ingredients, main composition ratio, intended use and instructions must be reviewed.

Technical data to lock

Product name, brand, packaging, net weight, ingredients, additives, shelf life, storage conditions, heat treatment/sterilisation if any, country of manufacture and declared standard.

Common error point

A generic description such as “sauce” may actually refer to ketchup, chili sauce, soy sauce, fish sauce, mixed seasoning or semi-finished production input, each of which may lead to a different HS and duty rate.

Recommended goods description

State clearly: “Food sauce [type], [liquid/paste] form, packed in [bottle/pouch/sachet], used as [dipping/marinade/ready-to-eat sauce], main ingredients…, brand-new goods”.

Criterion to check	Documents to compare	Risk if wrongly described	Suggested customs description
Main ingredients	Ingredient list, COA, specification	Wrong HS between 2103.90.13, 2103.20.00, 2103.10.00 or another food heading	State the character-forming ingredient: tomato, soybean, chili, fish, mixed seasoning…
Product form	Catalogue, product images, original label	Confusion between liquid/paste sauce and seasoning powder or semi-finished ingredient	Specify liquid, paste or powder form where relevant
Intended use	Label, instructions, catalogue	Confusion between conventional food and products with special function	State “used as dipping/marinade/ready-to-eat sauce for human consumption”
Packaging	Packing list, label, invoice	Mismatch in quantity, net weight and unit of measure	State ml/g per unit, units per carton, net/gross weight
Goods condition	Contract, invoice, product photos	Near-expiry/samples/specially treated goods may be questioned	State brand-new goods, expiry date and storage conditions

Legal note: A generic goods description may lead to incorrect HS code, food safety/quarantine policy mismatch, labeling errors and document supplementation after arrival.

HS CODE – DUTIES – C/O

The HS code must be determined based on ingredients, product form, principal use and label presentation. The following duty table is for reference and does not replace official customs classification.

Reference HS	Application description	Ordinary import duty	MFN duty	Reference VAT	Special preferential duty with valid C/O
2103.90.13	Main direction for other sauces, not chili sauce, fish sauce, tomato ketchup or soy sauce	30%	20%	Base VAT 10%; 8% may apply during 01/07/2025–31/12/2026 if not excluded under Decree 174/2025/ND-CP	May be 0% under certain FTAs if origin criteria and valid C/O are met
2103.90.19	Other sauce preparations under the sauce subheading where 2103.90.13 is not appropriate	30%	20%	Base VAT 10%; possibly 8% if eligible for VAT reduction on the declaration date	May be 0% under certain FTAs with valid C/O
2103.20.00	Tomato ketchup and other tomato sauces	52.5%	35%	Base VAT 10%; possibly 8% if eligible for VAT reduction on the declaration date	May be 0% under certain FTAs; verify C/O form and exporting country
2103.10.00	Soy sauce	48%	32%	Base VAT 10%; possibly 8% if eligible for VAT reduction on the declaration date	May be 0% under certain FTAs; verify origin criteria
2103.90.29	Mixed condiments/seasoning powder, only if the product nature is mixed seasoning rather than finished sauce	45%	30%	Base VAT 10%; possibly 8% if eligible for VAT reduction on the declaration date	May be 0% under certain FTAs with valid C/O

Reference HS	Conditions of use	Risk if misclassified	Documents to compare
2103.90.13	Liquid/paste sauce, direct consumption or dipping/marinade sauce, not specifically named elsewhere	Duty difference, food safety policy mismatch, request for analysis/classification	Original label, ingredient list, COA, catalogue, specification
2103.20.00	Product is tomato ketchup or another tomato sauce	Misclassification to 2103.90.13 may create significant duty variance	Tomato/tomato paste ratio, label, formula
2103.10.00	Soy sauce or soybean-character product	May be wrong if actual product is teriyaki/marinade with multiple ingredients	Soybean content, fermentation process, label and use
Other headings	Chili sauce, fish sauce, mustard, mixed seasoning, special nutritional products	May involve different policy, duty or permit requirements	Technical dossier, declaration, manufacturer documents

C/O: Even where MFN is already competitive, C/O should still be reviewed because it may affect commercial terms, origin records and post-clearance audit. Wrong C/O form, origin criterion, goods description or HS may result in denial of preferential duty.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Conventional packaged sauce	Self-declaration and state food safety inspection upon import	Self-declaration, test report, label, company dossier	Food safety authority/NSW as assigned	Before import and before market distribution	Do not wait until ETA to prepare testing or supplementary labels
Animal/seafood/dairy/egg/honey ingredients	Possible quarantine or health certificate requirement depending on ingredient and processing level	Health Certificate, Veterinary Certificate, ingredient list	Quarantine/specialized authority	Before ETA	Review actual composition; do not assume no quarantine without dossier
Plant ingredients, spices, vegetables, mushrooms, seeds	Possible phytosanitary or food safety control depending on processing form	Phytosanitary Certificate if applicable, COA, heat treatment process	Plant quarantine/specialized authority	Before booking	Higher risk if plant ingredients are not deeply processed
Additives, preservatives, colorants/sweeteners	Control of permitted additives and limits	Formula, manufacturer specification, safety test report	Food safety authority/accredited lab	Before self-declaration	Wrong or excessive additive may block market circulation
Retail import	Goods labeling, Vietnamese supplementary label, traceability and expiry management	Original label, supplementary label, importer information, production/expiry dates	Market surveillance/food safety authority post-clearance	Before placing on market	Supplementary label must be ready before circulation
Samples/food service/factory/EPE	Dossier may differ depending on import purpose and domestic circulation	PO, contract, intended use, internal-use statement	Customs and relevant authority	Before declaration	Maintain shipment dossier for post-clearance review

LEGAL DOCUMENTS TO REVIEW

Document group	Name/number	Issuing authority	Effective date / application timing	Role in procedure	Key point to review	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Effective from 01/07/2011	Foundation for food safety requirements for foods circulated in Viet Nam	Food group and safety conditions	Apply together with implementing decrees
Decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Detailed rules on self-declaration, product registration and state inspection for imported foods	Product declaration and import food safety inspection chapters	Core document for conventional food sauce
Decree	Decree 69/2018/ND-CP	Government	Issued 15/05/2018	Foreign trade management: prohibited, restricted and conditional import goods	Policy lists by commodity	Do not conclude policy without reviewing ingredients
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Decree 43 effective 01/06/2017; Decree 111 effective 15/02/2022	Goods labeling and Vietnamese supplementary labeling	Mandatory label contents, origin, responsible entity	Critical for retail F&B products
Tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	Import-export tariff schedule, MFN and ordinary rates by HS	Chapter 21, heading 2103	Check amendments on declaration date
VAT	Resolution 204/2025/QH15 and Decree 174/2025/ND-CP	National Assembly/Government	Effective from 01/07/2025; VAT reduction policy applicable until 31/12/2026 within the statutory scope	Basis for checking 8% VAT during the effective VAT reduction period	Exclusion appendices and goods description	Do not default to 8%; cross-check Appendices I and II of Decree 174/2025 and the policy in force on the declaration date

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Food Safety Law 55/2010/QH12 Decree 15/2018/ND-CP Decree 26/2023/ND-CP Decrees 43/2017 & 111/2021 Decree 174/2025/ND-CP

Businesses should also verify the documents on the official legal document portal or the issuing authority’s website before application.

CUSTOMS CLEARANCE DOSSIER

The dossier should be divided into commercial documents and specialized documents. Goods name, quantity, SKU, origin, ingredients, shelf life and label information must match across commercial documents, original label, food safety dossier and customs declaration.

Dossier group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial documents	Invoice, Packing List, Sales Contract/PO	Declaration, customs value, quantity	Importer/Supplier/Forwarder	Wrong goods name, unit, packing details	Line-by-line check against label and catalogue
Transport	B/L or AWB, Arrival Notice, Pre-alert	D/O, manifest, clearance	Forwarder/Carrier	Wrong consignee, packages, gross weight	Lock pre-alert before ETA
Food safety	Self-declaration, test report, manufacturer certificates if any	State food safety inspection and market circulation	Importer/QA/Legal	Missing testing parameter or expired report	Check against Decree 15 and product indicators
Product technical dossier	Catalogue/specification, ingredient list, COA, MSDS if any	HS, policy and label review	Supplier/Manufacturer	No ratio of main ingredients	Request confirmed manufacturer documents
Labeling	Original label, Vietnamese supplementary label, packaging photos	Post-clearance circulation	Importer/Brand owner	Missing ingredients, quantity, shelf life, storage instruction	Approve supplementary label before arrival
C/O	FTA C/O if claiming preferential duty	Special preferential duty treatment	Supplier/Exporter	Wrong HS, description, origin criterion, third-party invoice	Check draft C/O before issuance

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is the product other sauce, ketchup, soy sauce, chili sauce or mixed seasoning?	Ingredient list, label, catalogue	Duty difference or analysis/classification request	Lock HS before price and C/O confirmation
Food safety	Self-declaration or product registration?	Declaration, test report, ingredients	Supplement dossier, delayed clearance/circulation	Review Decree 15 before ETA
Quarantine	Any animal/plant-origin ingredient subject to quarantine?	Health/Phyto certificate, COA	Cannot clear or must supplement certificate	Check ingredients from PO stage
Supplementary label	Is Vietnamese label ready before circulation?	Artwork, package photos	Post-clearance penalties or sales block	Approve label before arrival
C/O	Does C/O form, country and origin criterion match?	Draft C/O, invoice, packing list, B/L	No preferential duty, tax arrears	Check draft C/O before shipment
Shelf life	Is remaining shelf life sufficient on arrival?	COA, label, production/expiry date	Distribution refusal or channel blockage	Set minimum shelf-life in PO

PRACTICAL E2E CLEARANCE PROCESS

Step 1 – Pre-ETA review

Confirm HS, ingredients, food safety policy, quarantine, VAT, MFN, FTA and C/O conditions.

Step 2 – Lock documents and technical dossier

Cross-check Invoice, Packing List, B/L/AWB, ingredient list, COA, original label and SKU list; align Vietnamese and English goods descriptions.

Step 3 – Prepare food safety and labeling dossiers

Complete self-declaration, test report and state inspection dossier if applicable; approve Vietnamese supplementary label before arrival.

Step 4 – Lodge customs declaration

Declare HS, customs value, C/O, goods name, quantity and origin correctly. Green channel: system-based release under conditions; Yellow: documentary check; Red: documentary and physical inspection.

Step 5 – Clearance, delivery and post-clearance controls

Deliver to warehouse, apply supplementary label if required, retain shipment dossier and prepare HS/food safety/C/O explanations for post-clearance review.

PRE-ETA RISK CONTROL CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Wrong HS between 2103.90.13, 2103.20.00 and 2103.10.00	Duty variance and classification questions	Lock ingredients and intended use before ETA	Ingredient list, COA, catalogue
Missing self-declaration or test report	Food safety inspection delay or circulation dossier gap	Prepare before shipment	Self-declaration, test report
Incomplete Vietnamese supplementary label	Market circulation issue or post-clearance penalty	Approve label before printing/application	Original label, artwork, label rules
C/O mismatch in description or HS	Preferential duty denial or tax arrears	Check draft C/O before issuance	Draft C/O, invoice, B/L
Animal/plant ingredients not reviewed	Unexpected quarantine requirement	Check ingredients from the beginning	COA, health/phyto certificate

FAQ – COMMON BUSINESS QUESTIONS

Does imported sauce require an import license?

For conventional food sauce, the focus is normally self-declaration, food safety inspection and labeling. However, do not conclude no license if the product has special function claims, animal/plant ingredients or falls under a specific control regime.

Does sauce require self-declaration?

Usually yes. The importer should review Decree 15/2018/ND-CP, prepare a test report and self-declaration before market circulation.

Is food safety inspection required upon import?

Imported food may be subject to state food safety inspection. The inspection method depends on compliance history, product group and actual dossier.

Which HS code applies to imported sauce?

The main direction is often 2103.90.13 for other sauces. Ketchup, soy sauce, chili sauce, fish sauce or mixed seasonings require separate HS review.

Is VAT 8% or 10%?

During the VAT reduction period, many goods subject to 10% VAT may apply 8% if not excluded. Confirm on the customs declaration date.

Can C/O reduce import duty?

Possibly. Some FTAs may reduce special preferential duty to 0% if origin rules, C/O form and goods information are valid.

Are samples treated the same as commercial goods?

They still require customs declaration and may require food safety/quarantine review depending on purpose, quantity, use and authority requirements.

EXECUTION SUPPORT FROM TGIMEX

This article provides a review map for HS code, duties, C/O, food safety dossier and key import risks for food sauce. For an actual shipment, the dossier must still be checked against ingredients, original label, catalogue/specification, test report, origin and import purpose.

Pre-ETA review

Review HS, food safety policy, quarantine, C/O, duties, supplementary label and technical dossier before arrival.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, ingredient list, COA, test report, original label and supplementary label.

Customs operation

Coordinate with agents, carriers/airlines, monitor ETA, handle Green/Yellow/Red channels and prepare explanations when requested.

Post-clearance records

Maintain shipment records, self-declaration, test report, labels and origin documents for post-clearance review.

For sauce shipments that may involve food safety inspection, quarantine, C/O or labeling requirements, businesses should not wait until arrival to begin dossier review. A small mismatch among Invoice, Packing List, original label, ingredients, C/O or test report may lead to document supplementation, delayed clearance or unplanned storage charges.

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