Import procedure guide for spoons

F&B · Food contact utensil · Spoon

IMPORT PROCEDURE GUIDE FOR SPOONS

Imported spoons may appear simple, but once intended for direct food contact, compliance risk depends on material, intended use, food-contact safety dossier and goods condition. Applying one HS code to plastic, stainless-steel, wooden/bamboo, paper or silicone spoons; missing migration test reports; delaying product self-declaration; preparing supplementary labels without material/temperature warnings; or overlooking state import food safety inspection may trigger customs channel escalation, additional dossier requests, denial of C/O preferential duty, DEM/DET and delays. This guide provides an E2E review map before ETA, including HS code, duty, specialized policy, dossier set, customs workflow and pre-arrival risk controls.

QUICK FACTS

CategoryQuick review content
Mặt hàngSpoon in direct contact with food: PP/PS/PET/melamine plastic, stainless steel/stainless steel, wood/bamboo, paper/pulp/bagasse, silicone or ceramic/porcelain/glass.
Focus studentsNhựa: 3924.10.99 hoặc 3924.10.10 nếu melamine; inox/kim loại: 8215.99.00; gỗ/tre: 4419.19.00; giấy/bột giấy: 4823.69.00 hoặc 4823.90.xx; Ceramic/porcelain/glass review 6911/6912/7013.
Thuế tham khảo3924.10.99: MFN 22%, usually 33%; 8215.99.00: MFN 25%, usually 37,5%; 4419.19.00: MFN 25%, usually 37,5%; VAT chuẩn 10%, need to review VAT reduction accordingly NĐ 174/2025 at the date of declaration.
Key policySelf-declaration of products; State inspection of imported food safety if on the list; QCVN according to materials; product labels/sub-labels.
Technical profileCatalog/datasheet, material composition, COA/test report migration, declaration of food contact compliance, original label, packing, product image, usage temperature.
WarningDo not use the same conclusions for spoons, knives, forks, trays, boxes, membranes; Each material and condition of goods must be reviewed separately according to actual records.
Illustration for Import procedure guide for spoons
Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This article applies to spoons used for eating, preparing, serving food or in direct contact with food during use. Products can be disposable spoons, reusable spoons, retail spoons, spoons used in restaurants/hotels, spoons that come with cups/food boxes or spoons packaged with cutlery and forks.

  • Does not automatically apply to knives, forks, chopsticks, trays, boxes, bottles, films, bags, cups/cups even in direct contact with the same food group.
  • Spoons made of plastic, melamine, silicone, stainless steel, wood/bamboo, paper/pulp, glass, ceramic/porcelain or biodegradable materials need to be inspected separately according to the constituting material.
  • New goods, used goods, refurbished goods, sample goods, complimentary goods, warranty goods, project goods or goods imported for EPE/FDI may have different policies, type codes and records.
  • If the spoon comes with a cutlery set, tray, box, straw, packaging bag or other accessories, it is necessary to determine whether the goods are declared separately for each line or as a set/combo.
  • If the product has coating, printed ink, dye, antibacterial additives, recycled materials or claims compostable/biodegradable, further review of food contact safety and labeling is required.

CLASSIFICATION & TECHNICAL IDENTIFICATION

For spoons in direct contact with food, the decisive point is not just the “spoon” shape but the main material, multi-layer or single-layer structure, ability to be disposable or reusable, food contact temperature, contact time, color/print/coating or not, whether it comes with a product set or not and the purpose of import. Generic product names can lead to wrong application of HS codes, wrong QCVN/TCVN, wrong food safety inspection records and wrong labels of goods when circulating.

Criteria to checkDocuments need to be comparedRủi ro nếu mô tả saiSuggestions on how to record goods names on documents/declarations
Vật liệu chínhCatalogue, datasheet, COA, test report, nhãn gốcWrong HS between plastic, stainless steel, wood/bamboo, paper, silicone, ceramic/porcelain/glassPP/PS plastic spoon used for food contact; or 304 stainless steel spoon for eating…
Single or set formInvoice, packing list, hình ảnh đóng góiWrong student between separate spoon and cutlery setPlastic spoon, packed individually / stainless steel spoon, not in set…
Purpose of food contactDeclaration, test report, label, instructions for useUnable to prove food contact, required to supplement food safety recordsFood contact spoon for serving/eating food, temperature range…
Temperature and time of useTest migration report, specification, warning labelIf used in the wrong hot/cold conditions, the risk of migration exceeds the limitFor cold food only / suitable for hot food up to…°C if there is a basis
Lớp phủ/màu/in ấnCOA, test report, artwork, specificationLack of criteria for removal of heavy metals/colors/printing ink/coatingSpoon with color coating/printed handle, food-contact side…
Goods conditionInvoice, hình ảnh, hợp đồng, packingUsed goods/inventory goods/sample goods have different policies, making it difficult to explain the qualityNew 100%, brand…, model/SKU…, batch/lot…

HS CODE – DUTY – C/O

The HS of the spoon must be determined according to the constituent materials and actual packaging. Plastic spoons are usually in group 3924; Stainless steel/stainless steel spoons usually belong to group 8215; wooden/bamboo spoons may fall in heading 4419; paper/pulp spoon can be checked in group 4823; Ceramic/porcelain/glass spoons can be grouped 6911/6912/7013. A single code should not be applied to all types of spoons because the wrong HS code will result in wrong taxes, wrong C/O, wrong food safety inspection policy and may require amendments/additions.

Mã HS tham khảoApplicable conditionsNormal import taxPreferential import tax MFNVATSpecial offers according to C/ORisk of wrong applicationRecords need to be compared
3924.10.99Other plastic spoons, plastic tableware/kitchen utensils, not melamine and not baby bottles33%22%VAT chuẩn 10%; need to review the possibility of reduction 8% theo NĐ 174/2025 if the policy is still valid and not in the exclusion groupMany FTAs are possible 0% nếu C/O hợp lệDùng mã cũ 3924.10.90 or other material codes may cause discrepancies in the declaration and C/OCatalogue, vật liệu PP/PS/PET, test report, nhãn, C/O
3924.10.10Melamine spoon/tableware if it is melamine plastic in nature and conforms to the grouping33%22%VAT chuẩn 10%; Review the VAT reduction policy at the declaration dateFTA under C/O if it meets the rules of originMistaking melamine for PP/PS or other plastics can result in errors in HS and QCVN/testingCOA, test report melamine/formaldehyde if available, material label
8215.99.00Spoon made of base metal/stainless steel/stainless steel, other, not plated with precious metal and not part of another combination of products37,5%25%VAT chuẩn 10%Some FTAs are possible 0% nếu C/O hợp lệMistaking for plastic/other metal kitchen utensils results in incorrect tax and inspection of food contact materialsCatalogue, vật liệu inox 201/304/316, test report kim loại nặng, nhãn
4419.19.00Other wooden/bamboo spoons, wooden/bamboo food/kitchen utensils in contact with food37,5%25%VAT chuẩn 10%; In some cases, it may be necessary to review and reduce VAT 8% according to current policyFTA có thể 0% nếu đủ C/ODoes not prove that wood/bamboo surface treatments, coatings, glues or paints are safe for food contactCatalog, wood/bamboo components, coating, test report, fumigation treatment if wood packaging is involved
4823.69.00 / 4823.90.xxShaped spoon of paper/pulp/bagasse or paper/pulp products; The final code depends on shape and structure30% hoặc theo mã cuối cùng20% hoặc theo mã cuối cùngVAT chuẩn 10%; có thể 8% if subject to VAT reduction and not excludedFTA có thể 0% nếu C/O hợp lệMistaking shaped paper products for bioplastics or composites causes errors in HS and food safetyCatalogue, vật liệu pulp/paper/bagasse, coating, test migration, nhãn
6911/6912/7013Consider only if the spoon is porcelain, ceramic or glass; typically not the focus group of disposable spoonsTheo mã cuối cùngTheo mã cuối cùngVAT chuẩn 10%FTA theo C/O nếu hợp lệRegardless of porcelain/ceramic/glass/glazed, QCVN 12-4 and tax may be wrong.Catalog, materials, lead/cadmium release test, labels

APPLICABLE SPECIALIZED POLICY

Commodity situationPolicies may applyDocuments to checkProcessing agency/gateway if identifiedTime to do itGhi chú rủi ro
Spoons in direct contact with food, new goods, used for businessSelf-declaration of products; State inspection of imported food safety if on the list; Vietnamese sub-label; Save the test report fileSelf-declaration, COA/test migration report, catalog, original label, secondary label, declaration of conformity/complianceFood safety management agency according to authority; Customs authorities; NSW if the procedure is carried out electronicallyBefore ETA and before on-roadsYou should not wait for the goods to arrive before testing/announcing; Test results must match the materials and conditions of use
Muỗng nhựa, melamine hoặc silicone/rubberQCVN 12-1:2011/BYT cho nhựa tổng hợp; QCVN 12-2:2011/BYT if the rubber/silicone material is suitable; Check for migration according to the materialTest report, resin/material grade, temperature use, food contact declarationFood Safety Agency; accredited/designated testing laboratory if requiredBefore self-announcement and before ETARecycled plastic, melamine, dyes/coatings need to be reviewed separately
Stainless steel/stainless steel spoonQCVN 12-3:2011/BYT for metal utensils in contact with food; Check for heavy metal migration if applicableMaterial grade 201/304/316, test report, COA, nhãnFood Safety Agency; testing roomBefore ETAThe label says stainless steel but the test/COA does not prove the grade can be questioned
Glass/ceramic/porcelain/glazed spoonQCVN 12-4:2015/BYT if it belongs to glass, ceramic, porcelain, enameled materials in contact with foodLead/cadmium test or corresponding criteria, catalog, labelFood Safety Agency; testing roomBefore ETAGlazed/colored/printed products need to be tested on the correct food contact surface
Muỗng gỗ/tre/giấy/bã mía/vật liệu sinh họcIf there is no separate QCVN for materials, it is necessary to review according to published standards, test reports on food contact safety, treatment/coating chemicals and intended use.COA, test migration, declaration of compliance, FSC/food contact if applicable, label, specificationFood Safety/Customs Agency according to actual recordsBefore ETANot automatically exempt from inspection; need comparison TT 15/2024 and material records
Sample products, R&D, complimentary products, products that come with product setsMay be different in code, type, value, and purpose of entry; still need to prove that it is not released into circulation if it is only a sampleLetter of intent, invoice, packing, pictures, catalogCustoms; specialized agencies if requiredBefore opening the declarationDo not use the sample route to import disguised business goods

LEGAL DOCUMENTS TO REVIEW

Text groupDocument name/numberIssuing authorityEffectiveness/time of application if determinedRole in procedureArticles/clauses/appendixes that need attention, if anyReview notes
LuậtFood Safety Law 55/2010/QH12National AssemblyEffective from 01/07/2011Platform for managing tools, packaging materials, and food containers; Article 18 regulates safety conditions for tools/materials in contact with food; Articles 38–39 relate to imported food and state inspectionArticle 18, Article 38, Article 39It is necessary to compare the amended/supplemented documents, if any, at the time of application
Nghị định ATTPNghị định 15/2018/NĐ-CPGovernmentEffective from 02/02/2018Establishments self-declaring products, state inspection of imported food safety, exemption/reduction of inspection and circulation records for food contact tools/materialsArticle 4 on self-declaration; Chapter on state inspection of imported food safetyIt is necessary to distinguish between goods used in contact with food and decorative goods/household items that do not come into contact with food
New food safety effectiveness statusNghị quyết 15/2026/NQ-CPGovernmentEffective from 06/04/2026Suspension of effect Nghị định 46/2026/NĐ-CP and Resolution 66.13/2026/NQ-CP; helps avoid misapplying the new food safety mechanism during the temporary suspension periodTrích yếu NQ 15/2026/NQ-CPNot presented NĐ 46/2026 as applicable documents if not yet rechecked
List of students checking food safetyCircular 15/2024/TT-BYTQuyết định 988/QĐ-BYT 2025 correctionMinistry of HealthTT 15/2024 ban hành 19/09/2024; It is necessary to review the validity and correction when appliedList of foods, food additives and food containers, packaging materials in direct contact with food subject to state inspection on imported food safety under the scope of the Ministry of HealthArticles 1–3 and accompanying List; Quyết định 988/QĐ-BYT is an integral part of TT 15/2024It is necessary to compare the final HS code of the spoon according to the actual material
QCVN vật liệu nhựa/cao su/kim loạiCircular 34/2011/TT-BYT ban hành QCVN 12-1:2011/BYT, QCVN 12-2:2011/BYT, QCVN 12-3:2011/BYTMinistry of HealthThe Circular takes effect from 01/03/2012Hygiene and safety standards for packaging and utensils made of synthetic plastic, rubber and metal in direct contact with foodQCVN 12-1, 12-2, 12-3 theo vật liệuPlastic, silicone/rubber or stainless steel spoons must be selected according to the corresponding QCVN
QCVN glass/ceramic/porcelain/glazedCircular 35/2015/TT-BYT ban hành QCVN 12-4:2015/BYTMinistry of HealthEffective from 01/05/2016Standards for packaging and utensils made of glass, ceramic, porcelain and enamel in direct contact with foodQCVN 12-4:2015/BYTOnly applicable when the spoon is made of glass/ceramic/porcelain/enamel material
Goods labelingNghị định 43/2017/NĐ-CPNghị định 111/2021/NĐ-CPGovernmentNĐ 43 hiệu lực 01/06/2017; NĐ 111 hiệu lực 15/02/2022Regulations on original labels and Vietnamese sub-labels for imported goods circulating in VietnamProduct name, quantity, material, origin, responsible organization, warnings/instructions for use if anySecondary labels must match the catalog, materials, test report and self-declaration
Biểu thuếNghị định 26/2023/NĐ-CP; Nghị định 108/2025/NĐ-CP amendments and supplementsGovernmentNĐ 26 hiệu lực 15/07/2023; NĐ 108 hiệu lực 19/05/2025Based on MFN preferential import tariff and HS code structure according to materialsChương 39, 44, 48, 69, 70, 82 tùy vật liệuThe tax rates in this article are for reference only and need to be compared at the date of opening the declaration
VATLuật Thuế GTGT 48/2024/QH15; NĐ 181/2025/NĐ-CP; NQ 204/2025/QH15; NĐ 174/2025/NĐ-CPNational Assembly/GovernmentNew VAT documents apply from 01/07/2025 according to each effectBased on standard VAT and VAT reduction policy 2% if applicableNĐ 174/2025 regulate the VAT reduction policy accordingly NQ 204/2025It is necessary to check the exclusion group and application period at the declaration date

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Enterprises should additionally verify the documents on official legal document portals or issuing authority websites before applying them.

CUSTOMS CLEARANCE DOCUMENT SET

Set of commercial documents
  • Commercial Invoice (Commercial invoice)
  • Packing List (Phiếu đóng gói)
  • Bill of Lading/Air Waybill (Waybill)
  • Sales Contract/Purchase Order nếu có
  • Certificate of Origin – C/O nếu xin ưu đãi thuế
  • Catalog/Datasheet, product images, model/SKU list if available
Specialized profile/food safety
  • Product self-declaration copy
  • Test report/COA on food contact safety, migration criteria according to materials
  • Declaration of food contact compliance nếu có
  • Original label, Vietnamese secondary label, packaging artwork
  • Material specification, usage temperature, food contact purpose
Shipment control data
  • Vật liệu: PP/PS/PET/melamine/inox/gỗ/tre/giấy/silicone…
  • Quantity, packaging, weight
  • Batch/lot, NSX/HSD nếu có
  • Storage conditions, heat warning
  • Information on new/old/sample/free goods
Profile groupDocuments requiredWhich step to use?Who usually preparesCommon errorsHow to check ETA in advance
Thương mạiInvoice, Packing List, Contract/PODeclare value, quantity, and trading conditionsProcurement/Docs/ImporterThe product name only says spoon/cutlery, missing materials or SKUCompare product name – material – quantity – packing with the catalog
TransportB/L hoặc AWB, arrival notice, pre-alertLấy lệnh, khai manifest, mở tờ khaiForwarder/Carrier/DocsWrong consignee, wrong package number, too general product descriptionCheck draft B/L/AWB before releasing
HS – thuếCatalogue, vật liệu, hình ảnh, test report, C/O draftChốt HS, thuế MFN, VAT, FTAImporter/Compliance/Customs brokerUsing one student for every type of spoon is wrong 3924/8215/4419/4823Create a map of materials – HS – tax – C/O before ETA
Food safety / self-declarationSelf-declaration, migration test report, corresponding QCVN, labelCheck imported food safety and circulation conditionsQA/Compliance/ImporterTesting incorrect materials, incorrect hot/cold conditions, mismatched model/SKUMatch test report with material, SKU, batch and food contact purpose
C/OAppropriate C/O form, invoice, bill of lading, transport documentsXin thuế ưu đãi đặc biệtExporter/Supplier/DocsC/O with wrong HS, wrong material description, wrong origin or lack of direct transportationCheck C/O draft before ETA
NhãnOriginal labels, secondary labels, artwork, instructions/warnings for usePost-customs clearance circulation and post-customs clearance inspectionImporter/Marketing/ComplianceMissing material, origin, responsible organization, heat warning or instructions for useReview with NĐ 43/2017, NĐ 111/2021 and self-published records

Control principle: Product name, quantity, material, model/SKU, origin, conditions of use and label information must match 100% between commercial documents, catalogs, labels, food safety records and customs declarations.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Điểm quyết địnhQuestions to answerTài liệu chứng minhConsequences if unknownRecommended treatment
HS theo vật liệuSpoon made of plastic, melamine, stainless steel, wood/bamboo, paper/pulp, silicone or ceramic/porcelain/glass?Catalog, COA, test report, product imagesStudent consultation, tax adjustment, wrong C/OLock materials and students before booking
Self-declaration/food safetyDoes the product have a self-declaration and material-appropriate test report?Self-declaration copy, QCVN/test report, labelAdditional documents, delayed circulation or prolonged food safety inspectionComplete the application before ETA
QCVN theo vật liệuDoes the spoon apply QCVN 12-1, 12-2, 12-3, 12-4 or other standards?Test report, materials, published standardsWrong test of QCVN, insufficient basis for food contact safetySelect testing criteria according to materials and conditions of use
Secondary labelsDoes the label state the correct material, origin, responsible unit, instructions/warnings for use?Original labels, secondary labels, artworkRequired to fix labels, risk of circulationBrowse secondary labels before goods arrive at the warehouse
C/ODoes the C/O have the correct form, HS, material description, origin criteria and direct transportation?C/O draft, invoice, B/L/AWBDo not enjoy special tax incentivesCheck draft C/O with finalized student
Samples/freebies/product setsAre spoons sold separately, as a set, or included with other products?PO, packing list, hình ảnh, invoiceSai mã loại hình, sai HS hoặc sai trị giáSeparate document lines clearly according to purpose and packaging structure

PRACTICAL E2E WORKFLOW

Review before ETA.

Closing materials, HS, taxes, VAT, C/O, QCVN/applicable standards, labels, self-declaration and ability to inspect imported food safety.

Lock documents and technical documents.

Closing Invoice, Packing List, B/L/AWB, catalog, datasheet, product images, model/SKU list, test report, self-declaration, original label and secondary label.

Register/complete specialized documents if any.

In case the goods are subject to food safety inspection or need to complete a self-declaration, the ETA should be prepared in advance; If done after the goods arrive, the shipment is likely to be stored in storage and delayed in being sold.

Mở tờ khai hải quan.

Green Channel: system for customs clearance under certain conditions. Yellow Stream: check records. Red Channel: check documents and physically check goods. Points that are easily questioned: value, HS code, materials, food contact purpose, test report, C/O and label.

Customs clearance, goods pulling and post-clearance completion.

Pick up/pull goods to the warehouse, check secondary labels, keep batch records, self-declaration copies, test reports, C/O, transport documents and prepare explanatory documents when there is a post-customs clearance inspection.

PRE-ETA RISK CHECKLIST

Rủi roHậu quảHow to block ETA in advanceDocuments to check
Naming the product too generically is spoon/cutleryWrong HS, wrong QCVN, difficult to prove food contact safetyClearly state materials, uses, specifications, and condition of the goodsInvoice, catalog, labels, images
Test report incorrect materials or conditions of useInsufficient self-declaration/food safety records, required to retestSelect the criteria according to the corresponding QCVN and the actual temperature of useTest report, QCVN, specification
C/O sai HS hoặc mô tả vật liệuLoss of tax incentives, additional payment requiredCheck C/O draft after finalizing HS and materialsC/O, invoice, B/L/AWB
The secondary label lacks material or usage warningsRequired to fix labels, risk of circulationBrowse secondary labels before goods arrive at the warehouseNhãn gốc, artwork, NĐ 43/2017, NĐ 111/2021
Do not check goods imported in sets/bundlesWrong HS, wrong value, wrong policy according to comboClearly separate scoops imported separately, as a set, or with other productsPacking list, hình ảnh đóng gói, contract/PO
Do not check VAT/FTA at the declaration dateWrong tax declaration, must be adjusted after customs clearanceCompare tax tables and VAT policies before registering the declarationBiểu thuế, NĐ 108/2025, NĐ 174/2025, C/O

FAQ

QuestionShort answer
Do imported spoons need a license?It should not be called a license. With food contact spoons, the focus is often on self-declaration, import food safety inspection if it belongs to the list, test report according to materials, secondary labels and HS – tax – C/O. Need to review according to actual records.
Do plastic spoons need to be tested for food safety?State food safety inspection may be required if imported for direct contact with food and is within the scope of management. Need to compare TT 15/2024, QCVN 12-1 and actual records.
Muỗng inox dùng mã HS nào?Regularly review 8215.99.00 If it is another type of stainless steel/stainless steel spoon, not plated with precious metals and not part of a special product set. Need to compare catalogs, materials and packing.
Muỗng nhựa dùng mã HS nào?Regularly review 3924.10.99 for other types of plastic spoons; If it is melamine, it can be checked 3924.10.10. Do not use with stainless steel/wooden/paper spoons.
Is there a need to add Vietnamese labels?Yes, if the goods circulate in Vietnam. Secondary labels need to match material, origin, responsible entity, warnings/instructions for use and self-declaration records.
Does C/O help reduce taxes?It is possible, if the C/O has the correct form, correct origin criteria, correct goods description, correct HS code and meets direct transport conditions according to the corresponding FTA.
Are sample or complimentary products made to look like commercial products?Not always the same. It is necessary to determine the purpose of import, quantity, value, whether it will be released for circulation or not, and whether food safety records/corresponding labels are needed.
What if the invoice says plastic spoon but the catalog says bioplastic spoon?Need to review materials, HS, test reports and labels. Material discrepancies between documents and catalogs may result in a request for explanation or amendment declaration.

TGIMEX IMPLEMENTATION SUPPORT

The article has provided a map of HS codes, taxes, records and specialized policies for imported spoons. However, when deploying actual shipments, businesses still need to review catalogs, datasheets, materials, models/SKUs, documents, origin and import purposes.

Review before ETA

Check HS, QCVN/TP safety, C/O, taxes, VAT, product labels, catalogs/datasheets, materials and test reports.

Control Compliance records

Compare Invoice, Packing List, B/L/AWB, C/O, catalog, test report, self-declaration, original labels and secondary labels.

Triển khai logistics E2E

Coordinate with agents, shipping lines/airlines, ETA tracking, pre-alert, customs declaration, domestic delivery and post-customs clearance records.

For shipments that are likely to incur specialized inspections, licenses/announcements, C/O or label requirements, businesses should not wait until the goods arrive to begin reviewing documents. Every small discrepancy between Invoice, Packing List, catalog, datasheet, C/O or brand can lead to a request for additional documents, delay in customs clearance or incur unplanned storage costs. TGIMEX supports businesses in establishing E2E import plans: reviewing policies before ETA, checking documents, coordinating international transportation, customs declaration, customs clearance processing, domestic delivery and post-customs clearance records. This approach helps businesses better control progress, costs and compliance risks right from the shipment preparation stage.

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