Tiếng Việt
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IMPORT PROCEDURES FOR FOOD ADDITIVES OUTSIDE THE PERMITTED LIST OR NOT ALIGNED WITH THE INTENDED FOOD CATEGORY
For food additives that may be outside the permitted list, used for an incorrect food category, or formulated as blended additives with a new technological function, the risk is not limited to HS classification. If the shipment is described only as “food additive”, without composition, maximum use level, applicable food category or product registration dossier where required, the shipment may face additional document requests, specialized inspection, customs delay or circulation restrictions. This guide provides an E2E (End-to-End) map for reviewing HS code, duties, C/O, food safety dossier, Vietnamese labeling and pre-ETA risk control.
QUICK FACTS
| Goods | Main reference HS | Policy points | Indicative taxes | Key dossier |
|---|---|---|---|---|
| Food additives outside the list, additives not aligned with the intended food category, additive premixes/blended additives requiring regulatory review. | 2106.90.91 / 2106.90.73 / 2106.90.98 / 3302.10.90 / 3824.99.70 depending on composition and function. | Product registration may be required for blended additives with a new function, additives outside the permitted list, or additives not used for the permitted food category; imported food safety inspection; Vietnamese sub-label; review transitional/effective regulations. | MFN commonly 6%–15%, ordinary rate 9%–22.5%, baseline VAT 10% or 8% if eligible under the VAT reduction policy at declaration date. | Specification, ingredient list, COA, MSDS if any, function evidence, applicable food category, dosage, registration/receipt dossier, original label/sub-label. |
SCOPE OF APPLICATION
This article applies only to food additives outside the permitted list or not aligned with the permitted food category within additive premixes, blended additives and additives requiring special compliance review. It does not automatically apply to ordinary listed additives, processing aids, food ingredients, single flavoring substances, industrial chemicals, veterinary products, feed additives or finished food supplements.
Similar names but different policy treatment
- Single additives with clear INS/E-number.
- Premixes of multiple additives or micronutrients for a specific food sector.
- Blended additives with a new function compared with each component.
- Additives outside the permitted list or used for the wrong food category/use level.
Cases requiring separate review
- R&D samples, production trial samples and project shipments.
- R&D samples, trial shipments, near-expiry goods, opened/repacked packaging or lots without complete original labels.
- Additives with solvents, preservatives, colorants, sweeteners, enzymes, antioxidants or flavoring components.
- Goods for human food, functional food, beverages, confectionery or industrial food manufacturing.
Review must be based on catalogue/specification, composition, product code and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
For additives outside the list or used for the wrong target category, the commercial name is not sufficient to determine HS and regulatory policy. The importer should distinguish whether the goods are a single additive, additive blend, chemical-food mixture with nutritional value, micronutrient premix, flavoring preparation or chemical preparation for food processing.
| Criteria to check | Documents to compare | Risk if wrongly described | Suggested goods description |
|---|---|---|---|
| Composition and ratio | Specification, ingredient list, COA, premix formula. | Wrong HS, confusion between Chapters 21/33/38 or request for laboratory classification. | State “food additive premix/blended additive, main composition…, used for…”. |
| Technological function | Technical datasheet, user guide, manufacturer’s function declaration. | Confusion among colorant, preservative, stabilizer, flavoring, enzyme or processing aid. | State the function: stabilizer, preservative, colorant, emulsifier, flavoring preparation. |
| Intended food category | Applicable category, food category, dosage instruction. | Wrong food category/use level; product registration or circulation restriction may arise. | State “for use in bakery/beverage/sauce/confectionery…” when supported. |
| Regulatory status | Circular 24/2019/TT-BYT, amendments and registration dossier. | No basis for production/circulation; food safety sanction risk. | Do not use generic “food additive” without INS, function and food category. |
| Packaging, label and shelf life | Original label, draft Vietnamese sub-label, batch/lot, MSDS if any. | Incorrect sub-label, missing warning or wrong importer/use instruction. | State exact name, lot, expiry, packing, origin and purpose in food manufacturing. |
HS CODE – DUTIES – C/O
The HS code cannot be determined from the name alone. Classification depends on composition, function, preparation form, nutritional value and whether the product is used directly in food processing or is a chemical mixture. The table below is for preliminary costing only and does not replace the final customs classification.
INDICATIVE DUTY TABLE
| Reference HS | Description / application basis | Ordinary import duty | MFN import duty | VAT | Special preferential duty with valid C/O |
|---|---|---|---|---|---|
| 2106.90.91 | Other mixtures of chemicals with foodstuffs or other substances with nutritional value, used for food processing. | 22.5% | 15% | 10%; possibly 8% if eligible and not excluded at declaration date. | May be 0% under certain FTAs if origin and direct transport conditions are met. |
| 2106.90.73 | Micronutrient mixtures to be added to food; only when the product is truly a micronutrient premix. | 22.5% | 15% | 10%; review VAT reduction policy at the relevant time. | Often may be 0% with valid C/O under applicable FTA. |
| 2106.90.98 | Other flavoring preparations under edible preparations; consider when the product is a flavoring preparation. | 12% | 8% | 10%; possibly 8% if eligible. | FTA may be 0% depending on origin and PSR. |
| 3302.10.90 | Mixtures of odoriferous substances and preparations used in the food or drink industries. | 12% | 8% | 10%; possibly 8% if eligible. | May enjoy special preferential duty with valid C/O. |
| 3824.99.70 | Other chemical preparations used in food processing; consider when the product is not an edible preparation of Chapter 21. | 9% | 6% | 10%; review at declaration date. | Certain FTAs may reduce to 0% if origin rules are satisfied. |
| 2936.xx / 29.xx | Only for single vitamins, pure chemicals or active chemical substances, not blended food additives. | By subheading | By subheading | By item policy | Separate review by C/O and chemical nature. |
HS REVIEW MATRIX BY PRODUCT NATURE
| Reference HS | Conditions of use | Risk if misapplied | Documents to verify |
|---|---|---|---|
| 2106.90.91 | Chemical-food mixture with nutritional value, used in food processing. | Duty difference, classification analysis, suspected misdescription. | COA, specification, composition, intended use, process. |
| 2106.90.73 | Micronutrient premix for addition to food. | Confusion with food supplement, pharmaceutical ingredient or single chemical. | Micronutrient list, concentration, use instruction, registration dossier. |
| 3302.10.90 | Flavoring preparation for food/drink. | Wrong chapter if it has a food base or is a chemical preparation. | Flavor specification, solvent, declaration of use, MSDS. |
| 3824.99.70 | Other chemical preparation used in food processing. | Concurrent risk under chemicals, food safety and classification rules. | MSDS, CAS, function, COA, food safety dossier. |
| 2936.xx / 29.xx | Single active ingredient, vitamin or pure chemical. | Not suitable for multi-component premix/blended additives. | CAS, purity, COA, datasheet, import purpose. |
C/O (Certificate of Origin) supports preferential duty only when the form, origin criterion, goods description and HS are consistent with the customs declaration and commercial documents.
APPLICABLE SPECIALIZED POLICIES
| Goods scenario | Possible policy | Documents to check | Authority / portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Listed additive, correct food category and use level | Self-declaration/imported food safety inspection if eligible. | Test result, label, COA, specification. | Food safety authority; NSW if applicable. | Before arrival. | INS/E-number, use level and food category must match. |
| Blended additive with a new function | Product registration at Vietnam Food Administration before use/circulation. | Registration dossier, function evidence, composition, test result, label. | Vietnam Food Administration – Ministry of Health. | Before commercial import. | Late submission may cause storage and delay costs. |
| Additive outside the list or used for the wrong food category | Review product registration conditions; not automatically eligible for production/circulation. | Circular 24/2019/TT-BYT, amendments, use level, food category. | Vietnam Food Administration and import food safety inspection authority. | Before purchase or booking. | High risk of compliance explanation, circulation restriction or food safety sanction. |
| R&D or trial samples | May differ from commercial shipments but purpose must be evidenced. | PO, sample contract, explanation letter, technical documents. | Customs and specialized authority if triggered. | Before ETA. | Must not be converted to commercial distribution without proper dossier. |
| Foreign-language label | Imported goods labeling/Vietnamese sub-label. | Original label, sub-label, usage instruction, warning, shelf life, importer. | Customs / market surveillance after circulation. | Before clearance or before circulation. | Wrong label increases hold and post-clearance risk. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document number/name | Issuing authority | Effective date / application | Role | Key points | Review note |
|---|---|---|---|---|---|---|
| Law | Law on Food Safety No. 55/2010/QH12 | National Assembly | Effective from 01 Jul 2011 | Foundation for food safety management. | Food safety principles and conditions. | Review with current implementing documents. |
| Decree | Decree 15/2018/ND-CP | Government | Effective 02 Feb 2018 | Product declaration and imported food safety inspection mechanism. | Self-declaration, product registration and import inspection. | Cross-check the suspension/restoration status of Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP before application. |
| Decree | Decree 46/2026/ND-CP | Government | Issued 26 Jan 2026; check suspension status under Resolution 15/2026/NQ-CP | New detailed implementation of the Food Safety Law. | Declaration/registration and import inspection provisions if the mechanism is restored. | Do not rely on this decree alone without checking its validity at dossier submission date. |
| Resolution | Resolution 15/2026/NQ-CP | Government | Effective 06 Apr 2026 | Temporarily suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP. | Validity/transitional status of food product declaration and registration mechanisms. | Mandatory review point to avoid applying a suspended mechanism. |
| Circular | Circular 24/2019/TT-BYT | Ministry of Health | Effective 16 Oct 2019 | Management and use of food additives. | Permitted list, food category, blended additives with new function, outside-list/wrong-use additives. | Core document for this product group. |
| Amending Circular | Circular 17/2023/TT-BYT | Ministry of Health | Effective 09 Nov 2023 | Amends several food safety regulations including Circular 24/2019/TT-BYT. | Definition/scope of blended additives with new function and related amendments. | Use consolidated text where available. |
| Circular | Circular 28/2021/TT-BYT | Ministry of Health | Effective 02 Feb 2022 | Food/additive HS list serving import food safety inspection. | List and application principles. | HS alone is not enough; actual food use matters. |
| Labeling | Decree 43/2017/ND-CP; Decree 111/2021/ND-CP | Government | Check current validity | Goods label and Vietnamese sub-label. | Mandatory label contents. | Review before ETA. |
| Tariff | Decree 26/2023/ND-CP | Government | Effective 15 Jul 2023 | MFN import tariff framework. | Tariff chapters 21, 33, 38 or related chemical chapters. | Check tariff and FTA at declaration date. |
| Sanctions | Decree 115/2018/ND-CP; Decree 124/2021/ND-CP | Government | Effective 20 Oct 2018 and 01 Jan 2022 | Administrative sanctions on food safety. | Violations on declaration, additives, label and circulation. | Relevant for post-clearance risk review. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should cross-check documents on official legal portals or issuing authority websites before applying them.
CUSTOMS DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if preferential duty is claimed.
- Catalogue/specification/datasheet, label photos, lot/batch list.
Specialized documents if applicable
- Product registration dossier/receipt where required.
- Test result, COA, ingredient list.
- Evidence of technological function, use level and applicable food category.
- Original label and draft Vietnamese sub-label.
- MSDS/SDS for chemical mixtures requiring transport/storage control.
- Imported food safety inspection registration where applicable.
OPERATIONAL DOSSIER CHECKLIST
| Dossier group | Required documents | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO, B/L/AWB. | Declaration, customs value, payment. | Importer, shipper, forwarder. | Generic goods name, missing product code or lot. | Match name, quantity, packing and origin. |
| Technical | Specification, COA, ingredient list, datasheet. | HS, food safety, declaration. | Manufacturer/supplier. | No composition ratio or intended use. | Ask for signed English/bilingual documents. |
| Food safety | Product declaration/registration, test result, import inspection dossier. | Clearance and circulation. | Importer/Legal/QA. | Preparing after ETA; missing basis for outside-list additive. | Review before commercial booking. |
| Label | Original label, sub-label, usage/warning. | Clearance, circulation, post-audit. | Importer/QA/supplier. | Wrong function translation, missing use level or food category. | Compare with registration and specification. |
| Origin | C/O, transport documents, third-party invoice if any. | Preferential duty. | Shipper/importer. | Wrong form, HS or description. | Check C/O form, origin criterion and transport route. |
CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| Legal status of additive | Is it listed and used for the permitted food category/use level? | Circular 24/2019/TT-BYT, specification, dosage. | Insufficient basis for clearance/circulation. | Review before contracting. |
| Declaration status | Is product registration required at VFA? | Registration dossier, receipt, test result. | Delay and circulation restriction. | Finalize declaration before ETA. |
| HS Code | Is the product Chapter 21, 33, 38 or 29? | COA, MSDS, datasheet, sample. | Classification analysis and duty adjustment. | Prepare classification explanation. |
| Sub-label | Does the label show correct name, function, use level and food category? | Original/sub-label/registration. | Label amendment and post-audit risk. | Check sub-label with Legal/QA. |
| C/O | Does C/O match form, criterion, description and HS? | C/O, Invoice, Packing List, B/L/AWB. | No preferential duty. | Review draft C/O before issuance. |
PRACTICAL E2E PROCESS
Pre-ETA review
Finalize additive nature, HS, duties, C/O, label, declaration and food safety inspection. For outside-list/wrong-use additives, review before purchasing.
Lock commercial and technical dossier
Cross-check Invoice, Packing List, B/L/AWB, COA, specification, ingredient list, label, lot and intended use.
Submit declaration / specialized inspection if applicable
Determine whether self-declaration, product registration or imported food safety inspection is required. Do not wait until arrival.
Open customs declaration
Prepare explanations for HS, customs value, goods name, C/O and specification. Yellow channel checks documents; Red channel checks both documents and physical goods.
Clearance, labeling and record retention
Complete taxes, arrange delivery, affix Vietnamese sub-label if required, retain shipment dossier and post-clearance explanations.
Post-clearance control
Do not use/circulate for the wrong food category or beyond registered use level; monitor food safety alerts and legal updates.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| Cannot prove permitted additive / correct food category | Document hold, explanation request or circulation restriction. | Review list, use level and food category before purchase. | Circular 24, specification, COA. |
| Product registration not completed where required | Clearance delay and DEM/DET costs. | Prepare registration dossier before booking. | Registration dossier, test result, label. |
| Wrong HS between Chapters 21/33/38/29 | Duty difference, classification analysis, declaration amendment. | Prepare classification matrix by composition and function. | Ingredient list, MSDS, COA. |
| C/O description or HS mismatch | No preferential duty. | Review draft C/O and transport documents. | C/O, Invoice, B/L/AWB. |
| Sub-label inconsistent with registration | Sanction or label correction risk. | Legal/QA review before arrival. | Original label, sub-label, registration. |
FAQ
1. Can outside-list food additives be imported?
Do not assume yes. Review product registration conditions, import purpose, intended food category and specialized authority guidance where the dossier is unclear.
2. Is product registration required?
It may be required for blended additives with a new function, additives outside the permitted list or additives used for an incorrect food category. Actual documents must be reviewed.
3. Is imported food safety inspection required?
Usually this must be reviewed against the food/additive HS list serving import food safety inspection and the actual use.
4. Can C/O reduce duty?
Yes, if HS, C/O form, origin criterion and transport documents meet the applicable FTA requirements.
5. Is “food additive” enough as goods description?
No. Specification, composition, ratio, technological function, food category, dosage and label are needed.
6. Are samples handled the same as commercial goods?
Not always, but the importer must still prove purpose, composition and safety, and cannot convert samples into commercial circulation without proper dossier.
RELATED ARTICLES
EXECUTION SUPPORT FROM TGIMEX
This article provides a map of HS code, duties, dossier and specialized policy for outside-list or wrong-use food additives. For a real shipment, the importer still needs to review specification, COA, ingredient list, label, commercial documents, origin and actual import purpose.
Pre-ETA review
Review HS, food safety policy, C/O, duties, label and declaration conditions based on actual documents.
Compliance dossier control
Cross-check Invoice, Packing List, B/L/AWB, C/O, COA, specification, label and technical documents.
International logistics and customs
Coordinate agents, carriers/airlines, ETA, pre-alert, customs dossier and Green/Yellow/Red channel handling.
Post-clearance record retention
Retain shipment dossier, sub-label, test result, registration dossier and explanation documents.
For shipments likely to involve specialized inspection, product registration, C/O or labeling requirements, the importer should not wait until arrival to start the dossier review. Even a minor inconsistency between Invoice, Packing List, specification, C/O or label can result in additional documents, clearance delay or unplanned storage costs. TGIMEX supports importers in building an E2E import plan: pre-ETA policy review, document control, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance record retention.
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