Capsule/powder supplement shipments are often treated too casually as ordinary food, while the actual dossier may indicate a health supplement, supplemented food, micronutrient premix or even a product to be reviewed under pharmaceutical controls if the label or claims suggest therapeutic effects. A wrong HS Code, missing product declaration registration, inconsistency between label – COA – test report, or late preparation of food safety inspection documents may result in customs inspection, additional document requests, denial of preferential C/O treatment and DEM/DET charges. This article provides an E2E (End-to-End) review map before ETA: HS Code, taxes, C/O, specialized policies, customs documents, clearance workflow and risks to block before arrival.

QUICK FACTS

Product scope	Main reference HS	Reference duty proposal
Capsule/powder supplement: dietary/health supplement in hard capsule, softgel, tablet, sachet powder or nutrition powder form for human consumption.	2106.90.72 – Other health supplements; also review 2106.90.71, 2106.90.73, 2106.10.00 or other headings depending on ingredients and claims.	For HS 2106.90.72: ordinary import duty 22.5%; MFN 15%; standard VAT 10%, potentially 8% during 01/07/2025–31/12/2026 if eligible and not listed in the exclusion appendices; FTA rate may be 0% with a valid C/O. Recheck on the customs declaration date.

Legal note: This article applies only to capsule/powder supplements for human consumption imported for business or enterprise use. It does not automatically apply to medicines, pharmaceutical ingredients, ingestible cosmetics, medical foods, foods for special dietary uses, infant/young-child products, products with treatment claims or products containing prohibited/restricted substances. The actual formula, specification, original label, COA, test report, CFS/health certificate, SKU and import purpose must be reviewed.

Illustration for Import procedures for capsule/powder supplement — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This article applies to capsule/powder supplement products under the group of vitamins, minerals, collagen, probiotics, gummies, capsules and nutrition powder supplements, packed for retail or B2B distribution.

If the product is positioned as a health supplement, the key dossier usually includes product declaration registration before market circulation, state food safety inspection upon import, Vietnamese sub-label and supporting documents for ingredients/claims.
If the product is only ordinary supplemented food and does not fall under Article 6 of Decree 15/2018/ND-CP, the self-declaration route may apply; however, the conclusion must be checked against ingredients, target users and label claims.
Do not group it automatically with ready-to-drink collagen, gummies, specialized probiotics, medical foods, children’s products or therapeutic products.
Samples, testing shipments, returns, EPE/FDI procurement and retail-chain shipments may require separate documentation control.

CLASSIFICATION & PRODUCT IDENTIFICATION

Product nature

The product is generally an edible preparation in hard capsule, softgel, tablet, jar powder or sachet form, used to supplement vitamins, minerals, protein, collagen, probiotics, fiber or nutritional actives.

Information to lock

Trade name, dosage form, packing, quantitative ingredients, active content, target users, dosage, warnings, manufacturing country, manufacturer and applicable standard.

Common mismatch

The generic term “supplement” may cover health supplements, protein concentrate, young-child food, micronutrient premix or medicines. Each route may affect HS, tax and specialized dossiers.

Suggested goods description

Use a clear description such as: “Health supplement/supplemented food [product name], [capsule/powder] form, packing…, main ingredients…, for human consumption, brand-new goods.”

Criteria to verify	Documents to compare	Risk if wrongly described	Suggested declaration wording
Product form	Original label, package photos, specification, catalogue	Wrong HS between capsules, powder, ready-to-drink product or gummies	Clearly state capsule, tablet, softgel, drink powder or nutrition powder.
Main ingredients	Ingredient list, COA, formula/specification	Wrong food safety policy, missing test parameters or misclassification as drug/micronutrient	State key ingredients and nutritional supplementation purpose; avoid treatment claims.
Function/claims	Label, leaflet, website claims, declaration dossier	May be treated as medicine or non-compliant advertising	Use support/supplement language, not cure/treatment language.
Target users	Label and directions for use	Products for children, pregnant women or patients may trigger separate controls	Declare target users, dosage and warnings consistently with the declaration dossier.
Shelf life/storage	Label, COA, certificate of analysis	Insufficient shelf life or difficult food safety inspection/circulation	Show manufacturing date, expiry date and storage conditions.

HS CODE – DUTIES – C/O

HS classification should be based on the product nature, ingredients, form, intended use and label claims. For ordinary capsule/powder supplements, heading 2106 is usually the first review route. However, products containing ginseng, micronutrient premix, protein concentrate, oil-based ingredients or pharmaceutical claims should not be assigned one generic code without dossier review.

REFERENCE DUTY TABLE

This table is for initial costing only. The importer should verify the tariff schedule, VAT policy and C/O treatment on the customs declaration date.

Reference HS Code	Application notes	Ordinary duty	MFN duty	VAT	Special preferential rate with valid C/O
2106.90.72	Other health supplements; main review route for many finished capsule/powder supplements.	22.5%	15%	10%; potentially 8% during the VAT reduction period if eligible and not excluded.	May be 0% under some FTAs if origin rules, C/O form and shipment documents are valid.
2106.90.71	Health supplements from ginseng; only if composition and product nature match.	22.5%	15%	10% or 8% if eligible.	Subject to each FTA and origin.
2106.90.73	Micronutrient mixtures for food fortification; often for premix/ingredient use.	22.5%	15%	10% or 8% if eligible.	Review FTA schedule and C/O conditions.
2106.10.00	Protein concentrates/textured protein substances; possible for certain protein powders.	7.5%	5%	10% or 8% if eligible.	Potentially lower under FTAs; verify on declaration date.
3004.xx	Only if the product is actually a medicine/therapeutic preparation; not for ordinary supplements.	By specific drug HS	By specific drug HS	By applicable tax policy	Pharmaceutical registration/licensing may arise; review separately.

HS REVIEW TABLE BY PRODUCT NATURE

This table is not a repeated tax table; it clarifies when each HS route may apply, the classification risk and the supporting dossier to check.

Reference HS	Conditions for application	Risk of wrong HS	Documents to check
2106.90.72	Finished other health supplement for human consumption, not medicine.	Tax exposure and possible classification analysis.	COA, ingredient list, label, declaration dossier, catalogue.
2106.90.71	Ginseng-based health supplement with matching product nature.	Wrong classification if ginseng is only minor flavor/extract.	Formula, COA, evidence of ginseng ingredients.
2106.90.73	Micronutrient/premix for food fortification, usually as an ingredient.	Confusing ingredient premix with finished retail product.	Specification, import purpose, packing format.
2106.10.00	Protein concentrate or textured protein substance.	Wrongly used for multi-active mixed supplement.	Nutritional facts, protein COA, production process.
3004.xx	Only when the product is actually a medicine or therapeutic preparation, has therapeutic claims or falls under pharmaceutical policy.	Misclassifying a supplement as medicine, or vice versa, may trigger licensing, marketing authorization and post-clearance issues.	Label, leaflet, claim dossier, active ingredients, marketing authorization/authorization documents if any.

APPLICABLE SPECIALIZED POLICIES

Goods situation	Potential policy	Documents to check	Authority / portal	Recommended timing	Risk note
Health supplement capsules/powder for business import	Product declaration registration; state food safety inspection; food labeling.	Registration dossier, test report, CFS/health certificate if any, label, COA.	Ministry of Health / Vietnam Food Administration; public service portal/NSW where applicable.	Before arrival.	Missing acceptance/registration may delay market circulation.
Ordinary supplemented food	Self-declaration or registration depending on ingredients/claims; food safety inspection.	Ingredients, label, test report, claims dossier.	Competent food safety authority; NSW if applicable.	Before customs declaration.	Do not assume self-declaration if health-protection claims are present.
Treatment or disease claims	May fall under pharmaceutical or advertising compliance review.	Label, leaflet, website claims, sales materials.	MOH or drug authority depending on conclusion.	At PO stage.	High risk; legal review is required before import.
Probiotic/enzyme/botanical extract products	Food safety, testing indicators, microbiological/heavy metal/additive limits.	COA, certificates, test reports, specification.	Food safety inspection body/testing laboratory.	Before ETA.	Missing test indicators often delays processing.
Samples/testing shipments	Customs declaration still required; food safety policy depends on purpose and quantity.	Sample purpose letter, sample invoice, technical documents.	Customs/specialized authority if requested.	Before shipment.	Do not sell samples without circulation dossiers.
Foreign-label goods	Vietnamese sub-label before circulation.	Original label, Vietnamese label artwork, translated ingredients/claims.	Market surveillance/food safety authority at post-clearance stage.	Before market release.	Claim mismatch or missing warning may trigger post-clearance issues.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective date	Role	Key points	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Effective from 01/07/2011	Legal foundation for imported food, declarations, inspection, labeling and advertising.	Review by product group.	Do not apply broadly when special claims exist.
Decree	Decree 15/2018/ND-CP	Government	02/02/2018	Self-declaration, product declaration registration, import food safety inspection, labeling/advertising.	Article 4 on self-declaration; Article 6 on product declaration registration; import inspection chapters.	Health supplements are generally subject to registration; ordinary supplemented foods must be reviewed separately according to ingredients and claims.
Circular	Circular 43/2014/TT-BYT	Ministry of Health	01/02/2015	Management of functional foods, including supplemented food and health supplements.	Labeling, directions for use and claims.	Check amendments if any.
Circular	Circular 28/2021/TT-BYT	Ministry of Health	02/02/2022	HS-based list serving state food safety inspection for imported food.	Food/supplemented food list.	Compare HS and management group before declaration.
Labeling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	01/06/2017; 15/02/2022	Goods label, sub-label, origin and mandatory information.	Food label requirements and appendices.	Sub-label must match declaration dossier and original label.
Tariff	Decree 26/2023/ND-CP	Government	15/07/2023	MFN import tariff schedule.	Heading 21.06 and related HS codes.	Recheck on the declaration date.
VAT	Decree 174/2025/ND-CP	Government	01/07/2025; policy to 31/12/2026	VAT reduction from 10% to 8% for eligible groups, excluding listed groups.	Article 1 and exclusion appendices.	Check customs system at declaration date.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses should additionally check the official legal document portal or the issuing authority’s website before application.

Decree 15/2018/ND-CP Circular 43/2014/TT-BYT Circular 28/2021/TT-BYT Decree 26/2023/ND-CP Decree 174/2025/ND-CP

CUSTOMS CLEARANCE DOCUMENT SET

The dossier should be divided into commercial documents and specialized compliance documents. Goods name, packing, SKU, ingredients, active content, shelf life, origin, manufacturer and claims must match across commercial documents, original label, declaration dossier, test report and customs declaration.

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial documents	Commercial Invoice, Packing List, Sales Contract/PO	Value, quantity, product description	Importer/Supplier	Generic “supplement” description without form/packing	Compare each line with label, COA and packing.
Transport	B/L or AWB, Arrival Notice, Pre-alert	D/O, manifest, clearance	Forwarder/Carrier	Wrong consignee, packages, gross weight, description	Lock pre-alert before ETA.
Declaration/Food safety	Product declaration registration or self-declaration if eligible, test report, quality dossier	Food safety inspection and circulation	Importer/Legal/QA	Using self-declaration for a product requiring registration	Check Decree 15 route before ordering.
Manufacturer documents	CFS, Health Certificate, GMP/HACCP/ISO if any, COA	Prove circulation, safety and quality	Supplier/Manufacturer	CFS does not match product name or lacks legalization/translation where required	Check scans before shipment.
Labeling	Original label, Vietnamese sub-label artwork, directions, warnings	Market circulation after clearance	Importer/Brand owner	Treatment claims or missing “not a medicine” warning where applicable	Compare with declaration dossier and Circular 43.
C/O	C/O Form D/E/AK/VJ/AJ/AANZ/EVFTA/RCEP… if claiming preference	Preferential duty	Exporter/Supplier	Wrong HS, description, origin criterion or third-party invoice	Check draft C/O before original issuance.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
Product group	Is it health supplement, supplemented food, micronutrient premix, protein powder or medicine?	Label, formula, COA, declaration dossier	Wrong declaration, food safety or pharmaceutical policy	Legal/QA review before PO.
HS Code	Are ingredients and functions sufficiently supported?	COA, specification, catalogue, declaration dossier	Tax exposure and classification query	Prepare HS review table before ETA.
Product declaration	Is product declaration registration required?	Registration dossier, acceptance number, test report	Delayed circulation or missing specialized dossier	Prepare before arrival.
Claims	Are there cure/treatment claims?	Original label, website, leaflet	Potential drug/advertising compliance issue	Revise label and claims before import.
C/O	Is the C/O correct in HS, description, form and origin criterion?	Draft C/O, invoice, B/L	Loss of preferential duty and post-clearance queries	Check draft before sailing.
Sub-label	Does the sub-label match the original label and declaration dossier?	Label artwork, declaration dossier	No market circulation or post-clearance risk	Approve sub-label before ETA.

PRACTICAL E2E WORKFLOW

Step 1 – Pre-ETA review

Confirm product group, HS, duties, C/O, food safety policy, product declaration, Vietnamese label and claims.

Step 2 – Lock documents and technical dossier

Compare Invoice, Packing List, B/L/AWB, ingredient list, COA, CFS/health certificate, original label, SKU list and declaration dossier.

Step 3 – Register specialized dossiers if applicable

Complete product declaration registration/self-declaration route, testing indicators, food safety inspection and sub-label preparation.

Step 4 – Customs declaration

Declare HS, value, goods description, quantity, origin, C/O and food safety policy. Green channel may clear subject to system conditions; Yellow checks documents; Red checks documents and physical goods.

Step 5 – Clearance, delivery and post-clearance file

Deliver to warehouse, complete sub-labeling, keep shipment files, declaration/test/C/O documents and prepare explanations if post-clearance audit arises.

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to block before ETA	Documents to check
Using self-declaration for a product requiring registration	Delayed circulation and additional compliance dossier	Determine product group before import	Label, claims, ingredients, Decree 15
Wrong HS among 2106.90.72, 2106.90.73, 2106.10.00 or 3004	Tax difference and classification analysis	Lock composition and function before ETA	COA, formula, specification
Treatment claims on label or sales materials	Drug/advertising compliance risk	Review all label, leaflet and web claims	Original label, translation, catalogue
C/O with wrong HS or description	No preferential duty and possible document debt	Check draft C/O before issuance	Draft C/O, invoice, packing list, B/L
Test report missing required indicators	Insufficient food safety/declaration dossier	Map testing indicators against formula and product group	Test report, COA, specification
Vietnamese sub-label mismatches declaration dossier	No circulation or post-clearance risk	Approve artwork before labeling	Original label, sub-label, declaration dossier

FAQ

Does capsule/powder supplement need an import license?

The key issue is usually not a trade import license, but product declaration, food safety inspection, labeling and circulation conditions. Products with treatment claims or special ingredients require separate review.

Is product declaration registration required?

If classified as a health supplement, product declaration registration is generally required under Decree 15/2018/ND-CP before market circulation. Do not assume self-declaration.

What is the common HS for capsule/powder supplements?

HS 2106.90.72 is common for other health supplements. Ginseng-based products, micronutrient premixes, protein powders or drug-like products must be reviewed separately.

Is VAT 8% or 10%?

The standard VAT rate is 10%. During the VAT reduction period, 8% may apply if eligible and not excluded. Check the declaration date.

Can C/O reduce duty?

Potentially yes. For HS 2106.90.72, MFN is commonly 15%, while some FTAs may reduce the rate to 0% if origin rules and C/O are valid.

Are samples handled like commercial goods?

Customs declaration is still required. Food safety/declaration requirements depend on purpose, quantity and whether the sample will be used for testing or sale.

What must be checked on Vietnamese sub-label?

The sub-label must match original label and declaration dossier, including ingredients, quantity, directions, warnings, target users, origin, responsible importer and compliant claims.

EXECUTION SUPPORT FROM TGIMEX

This article provides a map of HS Code, duties, C/O, product declaration, food safety inspection and key risks for capsule/powder supplement imports. For a real shipment, the company should still review the formula, original label, specification, test report, CFS/health certificate, origin and import purpose.

Pre-ETA review

Check HS, food safety policy, product declaration, C/O, duties, sub-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 sub-label.

Customs execution

Coordinate agents, carriers/airlines, track ETA, handle Green/Yellow/Red channels and support explanations on HS, value, origin and food safety.

Post-clearance file

Maintain shipment dossier, declaration, test report, label, origin documents and post-clearance explanation files.

For supplement shipments that may trigger specialized inspection, product declaration, C/O or labeling requirements, the importer should not wait until cargo arrival to start the dossier review. Minor inconsistencies among Invoice, Packing List, original label, ingredients, C/O, test report or declaration dossier may lead to additional documents, delayed clearance or unplanned storage charges.

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