Imported meat is a high-risk commodity because it is subject not only to customs control but also to animal quarantine, food safety inspection, the list of countries/establishments eligible to export meat to Viet Nam, and cold-chain requirements. If the HS code is misclassified, the goods are described only as “frozen meat”, the veterinary health certificate is missing, the establishment name on the label does not match the list published by the Department of Animal Health, or the file is not prepared before ETA (Estimated Time of Arrival), the shipment may be routed for document/physical inspection, sampling, cold storage, DEM/DET and delivery delays. This article provides an E2E (End-to-End) operational map for enterprises to review before shipment: HS code, duties, C/O, quarantine, food safety, customs documents, clearance workflow and risk checkpoints before arrival.

QUICK FACT

Item	What to review	Operational note
Commodity	Edible meat of terrestrial animals, fresh, chilled or frozen.	This article is limited to meat and does not automatically cover fish, seafood, raw milk, eggs, edible offal or processed meat products.
Reference HS codes	0201, 0202, 0203, 0204, 0207; 0206/1602 may arise for offal or processed meat.	Classification depends on animal species, fresh/chilled/frozen status, bone-in/boneless cuts and processing level.
Reference duties	MFN duty may range around 5%–30% depending on the precise code; ordinary duty is generally assessed based on the corresponding MFN rate; special preferential duty depends on valid C/O.	Do not use one duty rate for all meat. The tariff must be checked at declaration date.
VAT	Unprocessed or ordinarily preliminarily processed livestock products may be outside VAT at import stage; seasoned/processed meat may be treated differently.	Review the actual processing level, product description and VAT policy at import date.
Specialized control	Quarantine for terrestrial animal products, food safety inspection for imported food, and verification of eligible exporting countries/establishments.	Check manufacturer name, approval number, species, registered product scope and veterinary certificate before purchasing.
Website category IDs	VI 2764 / EN 2812 / ZH 2814	Final product category under IMPORT-EXPORT PROCEDURES BY PRODUCT.

Legal noteImported meat must be assessed based on actual documents: species, exporting country, manufacturing establishment, approval number, product form, storage temperature, veterinary certificate, import purpose and product condition. Review the catalogue/specification, original label, health certificate, packing list, contract, C/O and regulations effective at declaration date.

SCOPE OF APPLICATION

This article applies to edible meat of terrestrial animals imported for trading, distribution or use as food production material, including beef/buffalo meat, pork, sheep/goat meat and poultry meat in fresh, chilled or frozen form.

It does not automatically apply to fish, seafood, raw milk, eggs, edible offal such as liver/heart/kidney/tongue, seasoned minced meat, sausages, canned meat, processed meat or mixed food containing meat. These may fall under different HS codes and specialized policies.

Samples, gifts, cold-chain transshipment, temporary import for re-export, transit goods, bonded warehouse goods, shipments for EPE/FDI/factory use and processed meat may require separate treatment. Review according to catalogue, specification, label, health certificate, exporting country, establishment and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Identify by species

Confirm whether the meat is bovine/buffalo, swine, sheep, goat, poultry or another species. Species affects HS heading, quarantine requirements, health certificate and eligible establishments.

Identify by condition

Distinguish fresh, chilled, frozen, vacuum-packed, IQF, block-frozen or seasoned/marinated products. A small processing change may alter the HS code.

Identify cold-chain data

Frozen meat requires temperature control, reefer container, temperature log, seal, shelf life, production date, lot number and storage condition on label/documents.

TECHNICAL IDENTIFICATION CRITERIA

Criterion	Documents to compare	Risk if described wrongly	Suggested description
Animal species	Health certificate, original label, packing list, specification	Wrong HS heading and quarantine condition	“Frozen boneless beef”, not merely “meat”.
Fresh/chilled/frozen status	Invoice, packing list, transport documents, reefer data	Misclassification between 0201 and 0202 or wrong temperature control	State fresh/chilled/frozen and storage temperature if applicable.
Cut form	Packing list, specification, product images	Wrong subheading and duty rate	Carcass/half-carcass/cuts with bone/boneless/trimming.
Processing or seasoning	COA, ingredient list, label, production process	Possible shift to processed meat, e.g. Chapter 16	State seasoned/marinated/prepared if applicable and re-check HS.
Establishment/approval number	Label, health certificate, DAH list	Non-matching establishment may block clearance	Check manufacturer, establishment number and country of origin.
Lot, production date, expiry date	Label, packing list, COA/health certificate	Traceability issues and inspection risks	Show lot/batch, production and expiry data in documents or attachment.

Operational warningGeneric descriptions such as “frozen meat”, “meat product” or “animal product” may lead to wrong HS classification, wrong quarantine policy, incorrect food-safety file, labeling errors and additional document requests during declaration.

HS CODE – DUTY – C/O

The HS Code for meat is not determined by trade name alone. It depends on species, preservation status, cut form and processing level. To avoid confusion between fresh/chilled meat, frozen meat, offal and processed meat products, the importer should review the HS code and the duty – VAT – C/O impact in two separate layers.

REFERENCE HS CODE TABLE

Reference HS code	Applicability	Risk if misclassified	Documents to check
0201.30.00	Boneless bovine/buffalo meat, fresh or chilled.	Confusion with frozen or processed goods.	Health certificate, invoice, packing list, label, temperature.
0202.30.00	Boneless bovine/buffalo meat, frozen.	Wrong code if bone-in, trimming or processed.	Specification, packing list, photos, health certificate.
0203.29.00	Other frozen swine meat.	Confusion with offal or processed pork products.	Species, cut, label, approval number, C/O.
0204.43.00	Boneless frozen sheep meat.	Confusion with goat or bone-in meat.	Health certificate, label, specification.
0207.14.xx	Frozen poultry meat/offal by specific part.	Part/offal/minced/seasoned meat may be mixed up.	Specification, packing list, health certificate, label.
1602.xx	Prepared or preserved meat, canned meat, sausages or processed meat products.	Declaring as raw meat may cause tax and food-safety errors.	Ingredient list, process flow, label, COA.

REFERENCE DUTY – VAT – C/O TABLE

Reference HS code	MFN import duty	Ordinary import duty	Reference VAT	Special preferential duty under C/O	Review note
0201.30.00	MFN reference 14%.	Ordinary reference 21%.	May be outside VAT if unprocessed/ordinarily preliminarily processed at import stage; review the file.	May be reduced under an FTA if C/O is valid.	Do not apply if the goods are frozen or processed.
0202.30.00	MFN reference 14%.	Ordinary reference 21%.	Review unprocessed/preliminarily processed status; seasoned/processed meat may differ.	Special preferential duty depends on C/O.	Check exporting country, origin and transport conditions.
0203.29.00	MFN reference 15%.	Ordinary reference 22.5%.	Review processing status.	Special preferential duty depends on C/O.	Confirm the meat part, cut and detailed code.
0204.43.00	MFN reference 5%.	Ordinary reference 7.5%.	Review actual file.	Special preferential duty depends on C/O.	Do not use for goat or bone-in meat.
0207.14.xx	MFN varies by 8-digit code.	Ordinary duty must be determined by exact code and tariff schedule at declaration date.	Review unprocessed/processed status.	Depends on C/O and the applicable FTA.	Finalize the 8-digit code before duty calculation.
1602.xx	Duty may be higher than raw meat headings; check exact code.	Determine by tariff schedule at declaration date.	Usually not treated as preliminarily processed meat; check current VAT policy.	Depends on C/O, origin criteria and description.	Use only for prepared/preserved meat.

C/O noteC/O is accepted for preferential treatment only if the form, origin criteria, description, HS code, exporting country and transport conditions satisfy the applicable FTA. For meat, compare C/O with health certificate and transport documents to avoid inconsistencies.

SPECIALIZED POLICY MATRIX

Scenario	Potential policy	Documents	Authority/portal	Timing	Risk note
Fresh/chilled/frozen terrestrial meat	Quarantine and food safety inspection	Quarantine registration, veterinary health certificate, invoice, packing list, B/L/AWB, label	Department of Animal Health / quarantine authority / National Single Window if applicable	Before ETA, preferably before loading	Missing quarantine registration or mismatched certificate may hold the shipment.
Foreign establishment	Check eligible exporting establishment list	Manufacturer, approval number, species, registered products	DAH website	Before contract/deposit	If the establishment is not listed, risk remains high even if commercial documents are complete.
Seasoned/processed meat	Possible processed food classification and different food-safety file	Ingredient list, COA, label, process flow	Food safety/quarantine authority depending on product	Before HS and filing decision	Do not handle as raw meat if processed into another product.
Samples/R&D	Separate file may apply but not automatically exempt	Import purpose, quantity, undertaking, supplier documents	Customs and specialized authority	Before dispatch	Do not ship cold samples before a clearance route is confirmed.
EPE/FDI/factory use	Customs regime plus specialized control where applicable	Contract, PO, transport documents, use purpose, factory documents	Customs and DAH	Before ETA	Customs regime does not replace specialized obligations.
Reefer cargo	Cold-chain control, temperature, seal, container condition	Reefer setting, temperature log, B/L, packing list	Carrier/forwarder/cold store/port	Before loading and arrival	Temperature deviation may trigger quality, quarantine and insurance issues.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing body	Effective timing	Role	Key points	Review note
Law	Food Safety Law 55/2010/QH12	National Assembly	Check current effect	Legal framework for imported food safety	Imported food safety control	Do not assume exemption without file review.
Law	Law on Animal Health 79/2015/QH13	National Assembly	Check current effect	Quarantine framework	Import quarantine rules	Core basis for terrestrial meat.
Decree	Decree 35/2016/ND-CP; Decree 80/2022/ND-CP	Government	Decree 35 effective 01/07/2016; Decree 80 effective 13/10/2022	Detailed implementation of Animal Health Law	Quarantine and import conditions	Check latest amendments.
Circular	Circular 25/2016/TT-BNNPTNT and amendments	MARD / relevant ministry by period	Circular 25 effective 15/08/2016	Quarantine of terrestrial animal products	Quarantine registration and certificate process	Use updated/consolidated version.
Food safety decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Food safety and imported food inspection framework	Imported food inspection	Decree 46/2026 is suspended under Resolution 15/2026/NQ-CP.
Resolution	Resolution 15/2026/NQ-CP	Government	Effective 06/04/2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Article 1 on suspension	Check before applying 2026 food-safety documents.
Labeling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	Check current effect	Goods labeling and Vietnamese supplemental labels	Mandatory label contents	Frozen meat label must show commodity, origin, shelf life, storage and responsible party.
Tariff	Decree 26/2023/ND-CP; Decree 199/2025/ND-CP	Government	Decree 26 effective 15/07/2023; Decree 199 effective 08/07/2025	Preferential import tariff	Tariff schedules by HS code	Check exact HS at declaration date.
Specialized list	Eligible foreign establishments exporting meat to Viet Nam	Department of Animal Health	Updated periodically	Pre-purchase checkpoint	Country, establishment, approval number, species, products	Must match label, health certificate and commercial documents.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises may search by document number on the legal document portals, the Government portal, or the issuing authority’s website. Enterprises should additionally verify documents on official legal portals or the issuing authority’s website before application.

Decree 15/2018 Circular 25/2016 Decree 35/2016 Eligible meat establishments Decree 26/2023

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O for preferential duty.
Specification, product images, original label, lot/batch list.

Quarantine / food safety documents

Import quarantine registration.
Veterinary Health Certificate / Health Certificate.
Imported food safety inspection file if applicable.
Eligible establishment list and approval number.
Temperature/reefer log if needed.

Labeling and circulation file

Original label and Vietnamese supplemental label.
Production date, expiry date, lot number, storage condition.
Manufacturer, origin, Vietnamese responsible party.
Traceability file and COA where available.

OPERATIONAL DOCUMENT CHECKLIST

File group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Customs value and quantity	Shipper/Importer/Docs	Generic name, missing species/cut/frozen status	Approve draft documents before originals.
Transport	B/L/AWB, booking, pre-alert, reefer setting	ETA, D/O, cold-chain control	Forwarder/carrier	Wrong port, consignee or reefer information	Compare B/L with booking and commercial documents.
Quarantine	Registration, health certificate	Import quarantine	Importer/service provider/shipper	Certificate mismatch in plant, lot, species	Check certificate template before departure.
Food safety	Inspection file, COA/specification	Clearance/circulation	Importer/QA/Regulatory	Unclear unprocessed vs processed status	Compare label, ingredient and process status.
C/O	Preferential C/O	FTA duty	Shipper/Importer	Wrong form, HS, description or origin	Review draft C/O before original issuance.
Label	Original label, supplemental label, carton photos	Physical inspection/circulation	Shipper/Importer/QA	Missing shelf life, storage, origin, approval number	Compare label with health certificate and packing list.

File matching ruleCommodity name, quantity, species, cut form, preservation status, lot/batch, origin, establishment, approval number, production date, expiry date and temperature condition must match commercial documents, labels, health certificate, quarantine/food safety file, C/O and customs declaration.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended action
Exporting establishment	Is the plant/approval number eligible for export to Viet Nam?	DAH list, label, health certificate	Quarantine file may be rejected	Check before purchase.
HS code	Do species, condition, cut and processing support the code?	Specification, photos, packing list	Code rejection, additional duty, inspection	Prepare HS memo before declaration.
Health certificate	Does it match the shipment and Vietnamese requirements?	Draft/original health certificate	Quarantine cannot be completed	Approve template before departure.
Cold chain	Are temperature and reefer condition suitable?	Reefer log, booking, EIR, seal record	Quality, inspection and insurance risks	Track pre-alert, temperature log and delivery plan.
C/O	Is it eligible for FTA duty?	C/O, B/L, Invoice, Packing List	No preferential duty	Check form, HS, description and origin criteria.
Supplemental label	Is the Vietnamese label complete?	Original and supplemental labels, carton photos	Inspection/circulation risk	Prepare supplemental label before market release.

E2E OPERATIONAL WORKFLOW

Step 1: Pre-ETA review

Confirm species, exporting country, establishment, approval number, HS, duty, C/O, product condition, quarantine, food safety, labeling and storage condition before loading.

Step 2: Lock documents and technical file

Finalize Invoice, Packing List, B/L/AWB, health certificate, specification, original label, lot/batch list and reefer data. Avoid generic descriptions or inconsistencies.

Step 3: Quarantine / specialized filing

Prepare import quarantine registration and food safety file where applicable. Late filing after ETA may cause cold storage and reefer electricity costs.

Step 4: Customs declaration

Green Lane allows clearance subject to conditions; Yellow Lane checks documents; Red Lane checks documents and physical goods. Main questions include HS, value, commodity name, species, origin, C/O, health certificate, label and specialized policy.

Step 5: Clearance, delivery and post-clearance control

Move goods to cold storage, check seal/temperature/carton condition, apply supplemental label if required, keep shipment file and prepare explanations for post-clearance review.

PRE-ETA RISK CHECKLIST

Risk 1: Establishment not eligible

Consequence: quarantine file may be refused. Control: check DAH list before purchase.

Risk 2: Wrong health certificate

Consequence: document amendment and cold storage. Control: approve certificate draft before departure.

Risk 3: Generic product description

Consequence: wrong HS and policy. Control: state species, cut and preservation status.

Risk 4: C/O form or HS mismatch

Consequence: loss of preferential duty. Control: compare C/O with Invoice/Packing List/B/L.

Risk 5: Label/lot/shelf-life mismatch

Consequence: traceability issues. Control: compare carton photos with documents pre-ETA.

Risk 6: Cold-chain deviation

Consequence: quality and cost risk. Control: monitor reefer setting, temperature log and delivery plan.

FAQ

Question	Short answer
Does imported meat require a permit?	Do not answer generically. Review quarantine, food safety, eligible country/establishment list and shipment file.
Is animal quarantine required?	For terrestrial animal meat, quarantine is a key checkpoint under Circular 25/2016/TT-BNNPTNT and amendments.
Is food safety inspection required?	Meat is imported food, so review imported food safety inspection under Decree 15/2018 and current legal status.
Can C/O reduce duty?	Yes, if the form, origin criteria, HS, description, exporting country and transport conditions meet the applicable FTA.
Is frozen meat subject to VAT?	Unprocessed/preliminarily processed livestock products may be outside VAT at import stage; processed/seasoned meat needs separate review.
What if manufacturer name differs between label and certificate?	Do not declare before clarification. Request shipper explanation/amendment and compare with the DAH list.
Are meat samples treated like commercial goods?	Not automatically. Check import purpose, quantity, quarantine/food safety conditions and specialized guidance.

IMPLEMENTATION SOLUTIONS FROM TGIMEX

This article maps HS, duty, documents and specialized policy for meat imports. Actual shipments still require review by species, exporting country, establishment, health certificate, label, documents, origin and import purpose.

Execution capability is supported by an agency network in more than 60 countries, WCA, WCA China Global, VLA, HNLA membership, and multimodal operations covering sea, air, road/rail, warehousing, customs clearance, C/O and import permits.

Pre-ETA review

HS, eligible establishments, quarantine, food safety, C/O, duties, label and cold-chain conditions.

Compliance file control

Compare Invoice, Packing List, B/L/AWB, health certificate, C/O, label, lot/batch and shelf-life.

Logistics & customs

Coordinate agents, carriers, ETA, pre-alert, declaration, lane handling and delivery to cold storage.

For meat shipments with quarantine, food safety inspection, C/O or labeling requirements, enterprises should not wait until arrival to review the file. Small inconsistencies among Invoice, Packing List, health certificate, C/O and labels may lead to additional documents, clearance delay or unplanned storage costs.

TGIMEX supports E2E import planning: pre-ETA policy review, document checking, international transport coordination, customs declaration, clearance handling, domestic/cold-chain delivery and post-clearance file retention.

Application should be verified against legal documents, tariff, C/O and actual shipment file at declaration date. This English version is for operational reference and is not an official legal translation.

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IMPORT PROCEDURES FOR MEAT

QUICK FACT

SCOPE OF APPLICATION

CLASSIFICATION & TECHNICAL IDENTIFICATION

Identify by species

Identify by condition

Identify cold-chain data

TECHNICAL IDENTIFICATION CRITERIA

HS CODE – DUTY – C/O

REFERENCE HS CODE TABLE

REFERENCE DUTY – VAT – C/O TABLE

SPECIALIZED POLICY MATRIX

SPECIALIZED POLICY MATRIX

LEGAL DOCUMENTS TO REVIEW

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

CUSTOMS DOCUMENT SET

Commercial documents

Quarantine / food safety documents

Labeling and circulation file

OPERATIONAL DOCUMENT CHECKLIST

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

E2E OPERATIONAL WORKFLOW

Step 1: Pre-ETA review

Step 2: Lock documents and technical file

Step 3: Quarantine / specialized filing

Step 4: Customs declaration

Step 5: Clearance, delivery and post-clearance control

PRE-ETA RISK CHECKLIST

FAQ

RELATED ARTICLES

What is HS Code?

What is C/O?

Imported food safety inspection

Animal quarantine for imports

Imported goods labeling

IMPLEMENTATION SOLUTIONS FROM TGIMEX

Pre-ETA review

Compliance file control

Logistics & customs

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