Imported soft drinks often create clearance risk when the goods description is insufficient for HS classification, food safety documents are not ready before ETA, or the Vietnamese supplementary label does not match ingredients, quantity and shelf life. This guide provides an E2E compliance map covering HS code, duty, C/O, food safety, labeling and customs documentation. For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

QUICK FACT

Item	Guidance
Product scope	Ready-to-drink non-alcoholic soft drinks in bottles/cans/cartons, carbonated or non-carbonated, with sugar/sweetener/flavouring.
Reference HS	2202.10.90 for other flavoured/sweetened waters; 2202.99.50 for other non-aerated beverages ready for immediate consumption without dilution.
Indicative MFN duty	2202.10.90: 35%; 2202.99.50: 30%. Rates must be checked again at customs declaration date.
VAT	Review 8% during the VAT reduction period if not excluded; 10% remains the standard/fallback rate.
Main regulatory points	Product self-declaration, state food safety inspection for imports, product label and Vietnamese supplementary label.
Important exclusion	Do not apply automatically to fruit juice under heading 20.09, energy drinks, bottled tea/coffee, milk drinks, liquid health supplements or alcoholic beverages.

Legal note: HS code, duty, C/O and food safety documents must be reviewed based on the actual label, ingredients, packaging, declaration dossier and customs declaration date. This article is not a substitute for shipment-specific legal review.

Illustration for Import Procedure Guide for Non-Alcoholic Soft Drinks — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This article applies only to packaged non-alcoholic soft drinks that are ready for consumption and are not health supplements or alcoholic beverages. Related products such as fruit juice, energy drinks, bottled tea, canned/bottled coffee, milk drinks, collagen drinks or vitamin-added beverages may require different HS codes and declaration procedures. Product samples, gifts, EPE/FDI use and commercial shipments must be reviewed against the actual label, ingredients, packing format and import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

Product identity

A soft drink normally contains water, sugar/sweetener, flavouring, permitted colours/additives and CO₂ if carbonated.

No automatic grouping

Fruit juice, energy drinks, bottled tea/coffee, milk drinks, liquid health supplements and alcoholic beverages must not be grouped into the same conclusion.

Documents to lock

Product name, flavour, volume, ingredients, claims, gas/non-gas status, shelf life, storage condition and Vietnamese label.

Criteria to check	Document to compare	Risk if described incorrectly	Suggested goods description
Product form	Original label, catalogue, package photos	Wrong HS between carbonated, non-carbonated, juice or liquid supplement	“Non-alcoholic soft drink, carbonated/non-carbonated, flavour…, bottle/can…, ready to drink”
Ingredients	Ingredient list, product standard, test report	Wrong food safety dossier, label or HS if milk/coffee/juice/vitamin claims are present	State water, sugar/sweetener, flavouring, CO₂ if any and declared additives
Claims	Label, brochure, manufacturer website	May be reviewed as health supplement if health claims are used	Avoid unsupported treatment or functional claims
Packing format	Packing List, carton label, retail label	Quantity and label discrepancies	State volume, units per carton, net/gross weight
Shelf life/storage	Label, COA, shelf-life statement	Insufficient remaining shelf life or wrong storage condition	State manufacture/expiry date and storage condition where applicable

HS CODE – DUTY – C/O

The same commercial name “soft drink” may lead to different HS codes depending on carbonation, fruit juice content, caffeine/functional claims and whether the product is ready-to-drink or for dilution.

Reference HS	When applicable	Risk if wrong	Documents to review
2202.10.90	Other waters, including mineral/aerated waters, containing sugar/sweetener or flavouring; often relevant for flavoured/carbonated soft drinks not more specifically classified.	May be confused with energy drinks 2202.10.20, flavoured soda/mineral water 2202.10.30 or non-aerated beverages 2202.99.50.	Label, ingredients, carbonation, packaging, catalogue and product declaration.
2202.99.50	Other non-aerated beverages ready for immediate consumption without dilution, excluding fruit/vegetable juices under heading 20.09.	Risk of misclassification into 2106 or 2202.99.90 to obtain a lower duty rate.	Ingredients, instructions for use, Brix if relevant, label and test report.
2009.xx	Only if the product is actually fruit/vegetable juice, unfermented and non-alcoholic.	Wrong HS and duty if fruit juice is declared as a general soft drink.	Brix, juice content, manufacturing process and product standard.
2202.10.20 / 2202.99.40	Review separately for energy drinks or coffee-containing/coffee-flavoured beverages.	Over-grouping soft drinks may lead to incorrect HS and duty.	Caffeine/taurine, energy claims, coffee flavour and commercial documents.

Tax / preferential treatment	Indicative rate	Condition	Control note
MFN import duty	2202.10.90: 35%; 2202.99.50: 30%	MFN origin without special preferential C/O.	Recheck tariff schedule at declaration date.
Ordinary import duty	Indicatively 150% of MFN unless a specific ordinary rate applies.	Where MFN/FTA treatment is not available.	Do not use for final costing without checking the ordinary tariff schedule.
VAT	8% or 10% depending on the VAT policy at import date.	8% may apply during the reduction period if not excluded; otherwise 10%.	Review the VAT reduction decree and customs guidance.
FTA preferential duty	May be lower than MFN, potentially 0% depending on the FTA.	Valid C/O, correct origin criterion, matching HS and goods description.	Wrong C/O form, origin criterion, HS or description may lead to rejection.

C/O checklist

Correct C/O form
Select the form according to the applicable FTA and exporting country.

Matching description
Description matches Invoice, Packing List and label.

Consistent HS
HS on C/O does not contradict the planned declaration.

Origin criterion
Review RVC/CTH/CTSH/WO or the applicable criterion.

APPLICABLE SPECIALIZED POLICIES

Goods situation	Possible policy	Documents to check	Authority / portal if identifiable	Recommended timing	Risk note
Standard packaged non-alcoholic soft drink	Product self-declaration; state food safety inspection; labeling.	Self-declaration, test report, labels, Invoice, PL, B/L/AWB.	Food safety authority as assigned; customs office; NSW portal if applicable.	Before ETA.	Missing documents may delay customs clearance or market circulation.
Product containing fruit/vegetable juice	May fall under heading 20.09 and corresponding food standards.	Juice percentage, Brix, ingredients, label.	Customs and food safety authority.	Before PO/C/O issuance.	Do not describe it simply as “soft drink”.
Product with caffeine, taurine, vitamins or health/energy claims	May be reviewed as energy drink, food supplement or health supplement depending on claims.	Label, claims, active ingredients, marketing materials.	Food safety authority / Ministry of Health depending on dossier.	Before shipment.	Claims may change the declaration pathway.
Samples / exhibition goods / testing goods	Policy depends on import purpose and quantity.	Purpose statement, PO, sample confirmation.	Customs office.	Before declaration.	Samples are not automatically exempt from all requirements.
Goods for commercial sale	Label, self-declaration, testing and traceability must be controlled.	Vietnamese supplementary label, declaration dossier, import records.	Market surveillance / food safety authority.	Before sale.	Incorrect labels may trigger post-clearance issues.
Goods imported for EPE/FDI/factory use	Policy depends on purpose: internal consumption, gifts, raw material use or commercial resale.	Contract, stated purpose, internal use records, and food safety dossier if the goods are circulated.	Customs office managing the EPE/FDI entity and relevant specialized authority.	Before ETA.	Unclear import purpose may trigger requests for additional explanation and documents.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuing authority	Effective date / application	Role	Key points	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Effective from 01 July 2011	Foundation for food safety responsibilities and traceability.	Food safety conditions, obligations, recall and control.	Check amendments if any.
Decree	Decree 15/2018/ND-CP	Government	Effective from 02 Feb 2018	Self-declaration and state food safety inspection for imports.	Self-declaration and import inspection chapters.	Determine whether self-declaration or registration applies.
Labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	2017 and 2022 effective dates	Product label and Vietnamese supplementary label.	Mandatory label contents, origin, responsible entity, quantity, shelf life.	Check food-specific label contents.
Technical regulation	QCVN 6-2:2010/BYT	Ministry of Health	Issued with Circular 35/2010/TT-BYT	Safety criteria for non-alcoholic beverages.	Contaminants, microbiology and management requirements.	Not for functional foods.
Tariff	Decree 26/2023/ND-CP	Government	Effective from 15 July 2023	MFN import tariff schedule.	Chapter 22, heading 22.02.	Recheck at declaration date.
Ordinary import duty	Decision 15/2023/QD-TTg	Prime Minister	Effective from 15 July 2023	Basis for reviewing ordinary import duty where MFN/FTA treatment is not available.	Ordinary tariff schedule and application principles.	Do not automatically apply 150% of MFN if a separate ordinary rate is listed.
VAT	Decree 174/2025/ND-CP	Government	VAT reduction period	Review 8%/10% VAT treatment.	Exclusion list and effective period.	Check policy at import date.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Companies should additionally verify documents on the official legal database or issuing authority website before application.

Decree 15/2018 Decree 43/2017 Decree 111/2021 Decree 26/2023

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.
Original label, product photos and packing details.

Specialized documents if applicable

Product self-declaration.
Food safety test report.
State food safety inspection dossier.
Vietnamese supplementary label.
Ingredient, product standard and shelf-life documents.

Control rule: product name, quantity, volume, flavour, ingredients, shelf life, origin and manufacturer details must match across commercial documents, labels, food safety dossier and customs declaration.

Document group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Value, quantity and goods description	Importer / procurement	Generic goods name or wrong packing units	Compare Invoice, PL, carton and retail labels
Transport	B/L or AWB, Arrival Notice, Pre-alert	Delivery order and declaration	Forwarder / Docs	Late or inconsistent transport documents	Lock pre-alert before ETA
Food safety	Self-declaration, test report, product standard	Food safety inspection and market circulation	Importer / QA / Compliance	Test report does not cover relevant criteria	Compare product name, ingredients and manufacturer
Labeling	Original label and Vietnamese supplementary label	Clearance and domestic sale	Importer / Compliance	Missing responsible entity or origin	Approve label artwork before ETA
C/O	Applicable preferential C/O	Special preferential duty	Exporter / importer	Wrong HS, form or origin criterion	Check draft C/O before issuance

CLEARANCE DECISION POINTS

Decision point	Question to answer	Proof	Consequence if unclear	Recommended handling
HS classification	Carbonated? non-carbonated? juice? energy drink? coffee/tea?	Label, ingredients, COA	Wrong duty and policy	Classify before order confirmation
Food safety dossier	Self-declaration or product registration?	Declaration and test report	Delay in food safety inspection	Prepare before ETA
Supplementary label	Does it match original label and declaration?	Label artwork and dossier	Re-labeling or post-clearance risk	Approve by SKU
C/O	Does C/O match HS and description?	Draft C/O, Invoice, PL	Loss of preferential duty	Check before original issuance
Shelf life	Is remaining shelf life acceptable for distribution?	Label and shelf-life statement	Distribution risk	Set shelf-life requirement in PO

E2E OPERATIONAL PROCESS

Step 1: Pre-ETA review

Finalize HS, duty, C/O, food safety status, supplementary label and shelf life.

Step 2: Lock documents

Finalize Invoice, Packing List, B/L/AWB, label, product declaration and test report.

Step 3: Prepare food safety and labeling dossier

Review self-declaration, import food safety inspection and Vietnamese label before arrival.

Step 4: Customs declaration

Green, Yellow or Red channel may be assigned; common questions cover HS, value, ingredients, labels, C/O and declaration dossier.

Step 5: Clearance and post-clearance file

Arrange delivery, label control and lot-based document retention for future audits.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents
Misclassified as juice or supplement	Wrong HS, duty and declaration pathway	Review ingredients and claims	Label, Brix, ingredients, catalogue
Insufficient test report	Food safety delay	Check test criteria against product type	Test report, QCVN, product standard
Supplementary label mismatch	Relabeling or market circulation risk	Approve label before arrival	Original label, self-declaration, label artwork
C/O mismatch	Preferential duty denied	Check draft C/O	C/O, Invoice, PL
Packing discrepancy	Declaration and valuation issues	Compare cartons, units and volume	Invoice, PL, carton photos

FAQ

Do imported soft drinks need an import license?

Do not conclude broadly. For ordinary soft drinks, the key items are product self-declaration, import food safety inspection and labeling; claims or special ingredients may change the pathway.

Is product self-declaration required?

Usually yes for ordinary packaged beverages. The declaration and test report should be prepared before circulation.

Is food safety inspection required at import?

It may apply under Decree 15/2018/ND-CP depending on the inspection method and documents.

Can HS 2202.99.50 be used?

It may apply to non-aerated ready-to-drink beverages not requiring dilution and not fruit/vegetable juice under 20.09.

Can C/O reduce duty?

Potentially, if the correct form, origin criterion, HS and description are accepted.

Is a Vietnamese supplementary label required?

Generally yes for imported goods circulated in Vietnam; it must match original label and declaration dossier.

Do soft drink samples follow the same procedure as commercial shipments?

Not automatically. Import purpose, quantity, documents, food safety and labeling requirements must be reviewed based on the actual dossier.

EXECUTION SUPPORT FROM TGIMEX

This guide provides a compliance map for soft drink imports. For actual shipments, documents must still be reviewed against label, ingredients, declaration dossier, origin and import purpose.

Pre-ETA review

HS, food safety policy, C/O, duty, labeling, shelf life and shipment documents.

Compliance file control

Invoice, Packing List, B/L/AWB, C/O, original label, supplementary label, test report and declaration dossier.

International logistics & customs

Agent coordination, carrier tracking, ETA monitoring, pre-alert, customs declaration and channel handling.

Post-clearance file

Lot-based document retention and label control for post-clearance or market inspection.

For shipments involving food safety inspection, C/O or labeling, companies should not wait until cargo arrival to begin document review. Small discrepancies may trigger additional document requests, clearance delays or unplanned storage costs.

TGIMEX supports an E2E import execution model: pre-ETA policy review, document check, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.

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