Problem: Direct food contact packaging may look like bottles, boxes, films, trays, spoons, knives, forks or containers, but import clearance can involve HS classification by material, food safety inspection, self-declaration dossiers, labels and migration test reports.

Consequence: Generic descriptions such as “plastic packaging” or “food container” may lead to HS disputes, missing food safety dossiers, rejected C/O preferential treatment, customs queries or DEM/DET and storage costs.

Solution: This article provides an E2E (End-to-End) review map: product scope, technical identification, HS Code, reference duty table, specialized policies, customs dossier, clearance decision points and pre-ETA risk checklist.

QUICK FACT

Information group	Review item	Operational note
Product	Packaging in direct contact with food: bottles, boxes, films, trays, spoons, knives, forks, containers and food-contact packaging materials.	Use this article only where the goods are intended for direct food contact; separate from cosmetic, pharmaceutical or industrial packaging.
Classification basis	Main material, function, multilayer structure, finished/semi-finished status, use condition, single-use or reusable nature.	HS Code is determined by material and function, not by a generic commercial name.
Specialized policy	Self-declaration and/or food safety inspection for imported food-contact tools, containers and packaging materials may apply.	Main basis: Decree 15/2018/ND-CP and QCVN 12 food-contact material standards.
Reference HS	3923.29.90, 3923.90.90, 4819.50.00, 7010.90.99; utensils may require review under 3924.10.xx, 7323/7612/8215/6911/6912.	Do not finalize HS without catalogue, datasheet, photos, label and material description.
VAT	Reference 10%; verify VAT policy at the declaration date if any VAT reduction applies.	This article does not replace the applicable tariff at customs declaration date.

Legal note

Do not conclude that no permit or no specialized inspection is required unless the material, food-contact function, test report, original label, catalogue and actual import purpose have been reviewed. Review must be based on actual catalogue, datasheet, model and import purpose.

SCOPE OF APPLICATION

Products covered

Bottles, jars, boxes, bags, films, trays, caps, seals and rigid/flexible packaging used for food.
Spoons, knives, forks, straws, trays, boxes and single-use/reusable containers in direct food contact.
Plastic, rubber, metal, glass, ceramic, porcelain, enamel or multilayer materials for F&B use.

Not automatically covered

Cosmetic, pharmaceutical, chemical or industrial packaging not intended for food contact.
Household/kitchenware retail goods that may fall under a different management group.
Plastic resin, semi-finished film rolls or printed packaging without sufficient food-contact evidence.

Samples, testing goods, FDI/EPE factory imports, internal-use goods, processing goods and export-only production inputs may require different handling for food safety dossiers, labeling and import inspection.

Mandatory principle: do not group all bottles, boxes, films, trays and utensils under one conclusion; each line must be reviewed by material and function.

CLASSIFICATION & TECHNICAL IDENTIFICATION

For direct food contact packaging, the technical dossier must identify the material, food-contact surface, food type, use temperature, single-use/reusable nature, coating, lamination or accessory that may change HS Code or policy.

Synthetic resin/plastic

PE, PP, PET, PS, PVC, PA, EVOH, multilayer films, plastic boxes, trays, zipper bags and plastic bottles/jars. QCVN 12-1:2011/BYT should be reviewed for direct food contact.

Paper, board and laminated film

Paper boxes, paper cups, paper trays and PE/PLA/aluminum-coated paper bags. Identify the main material and the direct contact layer.

Metal, glass, ceramic and enamel

Cans, caps, aluminum trays, glass bottles/jars and ceramic/porcelain/enamel containers. Review QCVN 12-3 or QCVN 12-4 where applicable.

Technical criterion	Documents to compare	Risk if described incorrectly	Suggested customs/commercial description
Direct-contact material	Catalogue, datasheet, specification, test report, photos, layer structure.	Wrong HS, wrong QCVN, missing migration indicators.	“PP plastic tray for direct food contact, single-use, brand new”.
Function and use condition	User manual, label, temperature range, food type.	Wrong policy for hot food, oily food, acidic food, children’s food or microwave use.	“PET food container for chilled food, not for microwave use”.
Form and import status	Invoice, Packing List, product photos, contract, sample.	Confusion between raw material, film roll and finished packaging.	“Multilayer food packaging film roll, PE contact layer”.
Accessories included	BOM, packing details, model list, cap/straw/spoon photos.	Accessory may require separate HS line.	Separate lines if material/function differs.
Label and declaration evidence	Original label, Vietnamese sub-label draft, self-declaration, test report.	Label or food-safety dossier mismatch.	State “food contact packaging/container” only when technical files prove it.

REFERENCE HS CODE

HS Code depends mainly on material, product form and function. The following HS codes are for initial review only and do not replace official classification.

Reference HS code	Application condition	Risk if misapplied	Documents to compare
3923.29.90	Other plastic bags/flexible packaging used for conveyance or packing of goods.	Confusion with raw film, kitchenware or multilayer goods with another main material.	Catalogue, layer structure, photos and food packaging purpose.
3923.90.90	Other plastic packaging/trays/boxes/caps for conveyance or packing of goods.	Confusion with plastic tableware/kitchenware under heading 3924.	Datasheet, product photos, function, material and finished status.
4819.50.00	Other paper/paperboard packing containers, including food-contact paper packaging if paper/board is the main material.	Confusion with paper rolls, labels, ordinary cartons or non-food-contact paper goods.	Paper grammage, coating layer, label sample and test report.
7010.90.99	Other glass bottles, jars and containers for conveyance or packing.	Confusion with glass household goods under heading 7013 or non-food packaging.	Catalogue, capacity, closure type, food storage purpose and photos.
3924.10.xx / 7323 / 7612 / 8215 / 6911 / 6912	Utensils, tableware/kitchenware or containers classified by material.	Large tax difference if declared as packaging under 3923 when actual goods are tableware.	Retail purpose, product set, material, function and packaging.

REFERENCE DUTY TABLE

The table is for planning only. Actual duty must be verified against the tariff schedule at the customs declaration date, final HS code, origin, C/O and VAT policy.

Reference HS code	Goods scenario	Ordinary import duty	Preferential MFN duty	VAT	Special preferential duty with valid C/O	Review note
3923.29.90	Other plastic flexible packaging/bags for food packing.	22.5% based on 150% of MFN where no separate ordinary rate applies.	15%	10%	ATIGA reference 5%; other FTAs subject to origin and schedule.	Reference: Vietnam Trade Portal for 39232990.
3923.90.90	Other plastic trays/boxes/caps/packaging.	22.5%.	15%	10%	ATIGA reference 5%.	Reference: Vietnam Trade Portal for 39239090.
4819.50.00	Other paper/paperboard packing containers.	30%.	20%	10%	ATIGA reference 0%.	Reference: Vietnam Trade Portal for 48195000.
7010.90.99	Other glass bottles/jars/containers for food packing.	30%.	20%	10%	ATIGA reference 0%; some FTAs may be 0%.	Reference: Vietnam Trade Portal for 70109099.
Material-specific utensil codes	Spoons, knives, forks, food containers as tableware/kitchenware.	Must be determined by exact HS code under Decision 15/2023/QD-TTg principle.	Must be checked by exact code.	Usually 10% or as per VAT policy at declaration date.	Subject to FTA and valid C/O.	Do not apply 3923 rates to tableware/kitchenware without review.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Possible policy	Documents to check	Authority/portal if identified	Recommended timing	Risk note
Food-contact packaging for domestic sale	Self-declaration under Decree 15/2018/ND-CP; food safety import inspection where applicable.	Self-declaration, test report, label, specification.	Food safety authority / National Single Window if applicable.	Before ETA.	Missing test report may delay clearance.
Synthetic resin food-contact materials	Review QCVN 12-1:2011/BYT.	Migration test report, resin datasheet, sample.	Designated food safety testing body.	Before declaration and market circulation.	One test report cannot cover all materials/use conditions.
Rubber/metal/glass/ceramic/enamel goods	Review QCVN 12-2, 12-3 or 12-4.	Migration test report, composition, use condition.	Food safety authority/testing body.	Before circulation.	Lead, cadmium and migration indicators are common risk points.
Samples/R&D goods	Different handling may apply depending on purpose and quantity.	Purpose letter, sample quantity, non-commercial statement if any.	Customs/food safety authority.	Before booking.	Do not handle automatically as commercial goods.
FDI/EPE/factory internal-use goods	Review internal production, processing or export-only purpose.	Contract, process flow, BOM, import purpose.	Managing customs branch and food safety authority if applicable.	Before ETA.	Wrong purpose may affect inspection and dossier obligations.
Goods with labels/user warnings	Labeling under Decree 43/2017/ND-CP and Decree 111/2021/ND-CP.	Original label, Vietnamese sub-label, user warnings.	Customs/market surveillance.	Before clearance/circulation.	Label mistakes may cause supplementation or penalties.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective date/timing	Role in the procedure	Key articles/appendices	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Effective 01/07/2011	Legal basis for food safety, trading obligations, inspection and traceability.	Food safety conditions and obligations of business entities.	Review for food-contact tools/materials.
Decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Self-declaration, product registration, food safety import inspection and labeling.	Articles 4 and 5; import inspection chapter; Article 43.	Food containers and direct-contact packaging materials must be reviewed.
Resolution	Resolution 15/2026/NQ-CP	Government	Effective from 06/04/2026	Suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP.	Article 1 on suspension of newly issued food safety/product declaration instruments.	Use Decree 15/2018/ND-CP as the working basis until replacement instruments take effect; verify before application.
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	01/06/2017 and 15/02/2022	Goods labeling in Vietnam and imported goods.	Mandatory label contents, origin, Vietnamese sub-label.	Check labels before arrival.
QCVN/Circular	Circular 34/2011/TT-BYT; QCVN 12-1, 12-2, 12-3	Ministry of Health	Issued in 2011; verify current effect	Technical standards for plastic, rubber and metal food-contact packaging/tools.	Scope, technical indicators and migration limits.	Select the correct QCVN by material.
QCVN/Circular	Circular 35/2015/TT-BYT; QCVN 12-4:2015/BYT	Ministry of Health	Effective 01/05/2016	Glass, ceramic, porcelain and enamel food-contact packaging/tools.	Lead, cadmium and relevant technical limits.	Applicable to glass jars/bottles and ceramic/enamel goods.
Tariff	Current preferential tariff; Decision 15/2023/QD-TTg	Government/Prime Minister/Ministry of Finance	Decision effective 15/07/2023	MFN, ordinary duty, special preferential C/O duty and VAT.	Ordinary duty principle.	Check at declaration date.

VIEW / DOWNLOAD SOURCE DOCUMENTS

Businesses should cross-check document numbers on the official legal document portal, Government portal or issuing authority website before application.

Decree 15/2018/ND-CPLaw on Food Safety Resolution 15/2026/NQ-CPQCVN 12-1:2011/BYTQCVN 12-4:2015/BYT

CUSTOMS CLEARANCE 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, datasheet, photos, label and specification sheet.

Specialized dossier if applicable

Self-declaration or relevant declaration dossier under Decree 15.
Migration test report under applicable QCVN.
Original label and Vietnamese sub-label dossier.
Technical files on material, contact layer and use condition.
Food safety import inspection registration if applicable.

Dossier group	Required documents	Used for which step	Typical preparer	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO.	Customs declaration, value and quantity.	Importer, exporter, forwarder.	Generic name, missing material, quantity mismatch.	Compare commodity name, quantity, Incoterms and expected HS.
Technical	Catalogue, datasheet, specification, photos.	HS, QCVN and policy review.	Manufacturer/supplier/importer.	No contact layer or use temperature.	Request food-contact technical information from supplier.
Food safety/QCVN	Self-declaration, migration test report, COA if any.	Declaration, import inspection and circulation.	Importer, QA/Compliance.	Wrong sample/material or unsuitable test report.	Compare sample code, material, indicators and lab.
Origin	C/O, third-party invoice if any, through B/L if transit.	Special preferential duty.	Exporter/importer.	Wrong description, HS or origin criterion.	Check draft C/O before original issuance.
Label	Original label, Vietnamese sub-label draft, warnings.	Dossier check and post-clearance circulation.	Importer/brand owner.	Missing importer, origin, material or safety instruction.	Review under Decrees 43 and 111.

Dossier matching rule: goods name, quantity, model/code, material, origin, specification and food-contact function must match across commercial documents, catalogue, label, food-safety dossier and customs declaration.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Proof document	Consequence if unclear	Recommended action
HS basis	Packaging or tableware/kitchenware?	Catalogue, photos, material and function.	HS consultation, additional dossier, duty difference.	Separate HS by material and function before ETA.
Direct food contact	Do documents state food contact/food grade?	Datasheet, test report, label.	Missing food safety policy or report.	Obtain supplier confirmation.
Applicable QCVN	Plastic, rubber, metal, glass/ceramic/enamel or multilayer?	Material specification and test report.	Wrong test indicator or rejected dossier.	Map material to QCVN 12-1/12-2/12-3/12-4.
Self-declaration readiness	Commercial sale or internal/export-only use?	Self-declaration, test report, purpose file.	Delayed specialized inspection or document debt.	Prepare before arrival.
Label compliance	Mandatory label contents complete?	Original and Vietnamese labels.	Supplement request or circulation risk.	Prepare sub-label before ETA.
C/O eligibility	Correct form, origin criterion, HS and description?	C/O, invoice, B/L.	Loss of preferential duty.	Check C/O draft.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Finalize material and contact layer.
Review HS and duty table.
Check food safety policy, QCVN, label and C/O.

Step 2: Lock documents

Finalize Invoice, Packing List and B/L/AWB.
Lock catalogue, datasheet and test report.
Split lines where material/function differs.

Step 3: Prepare food safety/QCVN files

Review self-declaration.
Verify migration test report.
Prepare sub-label and import inspection dossier if any.

Step 4: Submit customs declaration

Green: conditional clearance.
Yellow: dossier review.
Red: dossier and physical inspection.

Step 5: Clearance and delivery

Release and deliver to warehouse.
Apply sub-label before circulation where required.
Archive shipment dossier.

Step 6: Post-clearance control

Circulate according to declared use.
Update dossier if supplier/material changes.
Review QCVN, label and tariff changes periodically.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic goods name	Wrong HS or missing food safety policy.	State material, function and use condition.	Invoice, PL, catalogue, photos.
Unclear contact layer	Wrong QCVN/test report.	Obtain layer structure.	Datasheet, specification.
Missing or wrong test report	Delayed clearance or circulation risk.	Map material to QCVN before booking.	Test report, COA, labels.
Confusion between packaging and tableware	HS and duty difference.	Review actual use and retail presentation.	Catalogue, labels, product photos.
C/O discrepancy	No preferential duty.	Review C/O draft.	C/O, invoice, B/L.
Incomplete label	Supplement request or post-clearance risk.	Prepare Vietnamese sub-label.	Original label, sub-label.

FAQ

Question	Answer
Does food-contact packaging require an import permit?	Do not conclude by the generic name. Self-declaration, QCVN testing and food safety import inspection may apply depending on material and import purpose.
Is conformity/quality inspection required?	Review Decree 15/2018/ND-CP and applicable QCVN 12 standards; test reports may be required for declaration or import inspection.
Is Vietnamese labeling required?	If circulated in Vietnam, labeling must be reviewed under Decree 43/2017/ND-CP and Decree 111/2021/ND-CP.
Can C/O reduce duty?	Yes, if C/O form, origin criterion, goods description and HS are valid and consistent.
Are samples handled like commercial goods?	Not automatically. Samples/R&D/non-commercial goods require purpose-based review.
What if invoice and catalogue descriptions differ?	Correct documents before declaration; inconsistencies may trigger customs queries.
Are plastic packaging and plastic food boxes under the same HS?	Not always. Packaging may fall under 3923 while tableware/kitchenware may require 3924.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map of HS code, duties, dossier and specialized policy. Actual shipments still require review against catalogue, datasheet, documents, material, origin and import purpose.

Capability signals

Agent network in more than 60 countries.
Member of WCA, WCA China Global, VLA and HNLA.
Ocean, air, road/rail logistics capability.
Customs clearance, C/O, import permits, warehousing and inland delivery.

Support scope

Pre-ETA HS, policy, C/O, duty, label and test report review.
Document compliance across Invoice, Packing List, B/L/AWB, C/O and technical files.
International logistics coordination, ETA monitoring and pre-alert handling.
Customs declaration and explanation support for HS, value, origin and policy.

Businesses should not wait until cargo arrival to review dossiers. Minor discrepancies may lead to additional documents, delayed clearance or unexpected storage costs.

TGIMEX supports an E2E import plan: pre-ETA policy review, document check, international transport coordination, customs declaration, clearance handling, inland delivery and post-clearance file archiving.

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