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IMPORT PROCEDURE GUIDE FOR CANDY
Candy, especially sugar confectionery not containing cocoa under heading 17.04, may look operationally simple but often creates clearance issues when import documents rely only on brand names. If the goods description only says “candy” and does not distinguish chewing gum, medicated pastilles, white chocolate, gelatin-based soft candy or cocoa-containing confectionery, the importer may apply the wrong HS Code, import duty, C/O preference, food-safety dossier or Vietnamese supplementary label. The result may be customs document inspection, additional dossier requests, loss of preferential duty, DEM/DET and delayed market release. This guide provides an E2E review map before ETA, including HS code, duty, C/O, specialized policy, customs dossier and pre-arrival risk controls.
QUICK FACTS
| Item | Review content |
|---|---|
| Product scope | Candy imported for business/circulation: hard candy, soft candy, sugar confectionery, fruit candy, mint candy, lozenges, chewing gum, white chocolate or gelatin-based candy where the dossier supports heading 17.04. |
| Key HS | Heading 1704: 1704.10.00 chewing gum; 1704.90.10 medicated pastilles/drops; 1704.90.20 white chocolate; 1704.90.91 soft candy containing gelatin; 1704.90.99 other. |
| Reference duty | Reference MFN: 25% for 1704.10.00; 20% for 1704.90.10/20; 15% for 1704.90.91/99. Ordinary duty is commonly reviewed at 150% of MFN if no specific ordinary rate is listed. Standard VAT: 10%. |
| Specialized policy | Imported food: self-declaration/registration where applicable, state food-safety inspection under Decree 15/2018/ND-CP; MOIT inspection list under Decision 1182/QD-BCT; labeling under Decrees 43/2017 and 111/2021. |
| Key dossier | Invoice, Packing List, B/L/AWB, C/O, specification, ingredient list, COA/test report, self-declaration, original label, Vietnamese supplementary label, packaging photos, batch/lot, MFG/EXP. |
| Caution | Do not automatically apply this guide to chocolate, biscuits, jam, vitamin gummies, dietary supplements, therapeutic lozenges, samples or cocoa-containing products without separate review. |
Legal note: This content applies only to candy within the category of biscuits, candy, chocolate, jam and confectionery. It does not automatically apply to chocolate, biscuits, jam, vitamin gummies, dietary supplements or therapeutic lozenges. Review must be based on catalogue, datasheet, ingredient list, label, COA/test report, import purpose and actual dossier.
SCOPE OF APPLICATION
This guide applies to candy imported for business and circulation in Vietnam, mainly sugar confectionery not containing cocoa under HS heading 1704. Covered variants include hard candy, soft candy, fruit candy, mint candy, lozenges, chewing gum, white chocolate and certain gelatin-based soft candies where the technical dossier supports the classification.
- Do not combine with biscuits, chocolate or jam even if they belong to the same website product group.
- If the product contains cocoa, chocolate coating or chocolate filling, review Chapter 18 instead of defaulting to heading 1704.
- Vitamin gummies, mineral/collagen/probiotic gummies or candy with health claims must be reviewed as supplemented food or dietary supplements where applicable.
- Medicated lozenges with therapeutic claims must be separated from ordinary candy.
- Samples, gifts, EPE/FDI imports or goods for re-export may use different customs regimes.
- If documents are insufficient, state: Review is required based on catalogue, datasheet, model and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
The first review point is the product nature: sugar-based or cocoa-containing, with or without gelatin, with or without functional ingredients, additives, colors, sweeteners, flavourings, caffeine, vitamins, minerals or therapeutic claims. A small change in the ingredient list may affect HS, testing indicators, food safety dossier and label content.
| Checkpoint | Documents to review | Risk if described incorrectly | Suggested goods description |
|---|---|---|---|
| Sugar confectionery not containing cocoa | Ingredient list, specification, original label, COA | Confusion with cocoa-containing chocolate products; wrong HS and duty | Sugar confectionery, hard/soft candy, not containing cocoa |
| Chewing gum | Catalogue, label, gum base ingredients | Wrong classification between 1704.10.00 and 1704.90.xx | Chewing gum, whether or not sugar-coated |
| Gelatin content | Ingredient list, allergen statement, COA | Wrong subheading 1704.90.91; gelatin source may require review | Soft candy containing gelatin |
| Health or therapeutic claims | Label, product claim, overseas registration | May become supplemented food/dietary supplement/medicine | Candy/confectionery; no therapeutic claim |
| Additives, colors, sweeteners | Formula summary, additive list, test report | Unapproved additive or wrong maximum level risk | Candy with permitted food additives/flavouring |
| Packaging and label | Artwork, photos, packing list, net weight, MFG/EXP | Wrong supplementary label or missing allergen warning | Retail packed candy, net weight…, batch/lot… |
HS CODE – DUTY – C/O
HS classification for candy is determined by ingredients, product nature and packing format, not by marketing names. C/O preference should be reviewed after HS is finalized; any inconsistency among C/O, invoice, packing list, label and customs declaration may lead to rejection of preferential duty.
| Reference HS code | Application condition | Reference tax | Risk if incorrect | Documents to review |
|---|---|---|---|---|
| 1704.10.00 | Chewing gum, whether or not sugar-coated | MFN 25%; ordinary reference 37.5%; VAT 10% | Incorrect if no gum base | Ingredient list, specification, label, COA |
| 1704.90.10 | Medicated pastilles and drops, not containing cocoa | MFN 20%; ordinary reference 30%; VAT 10% | Therapeutic claims may shift product control | Label claim, declaration, ingredient |
| 1704.90.20 | White chocolate under sugar confectionery | MFN 20%; ordinary reference 30%; VAT 10% | Confusion with cocoa chocolate under Chapter 18 | Ingredient, cocoa statement, label |
| 1704.90.91 | Soft candy containing gelatin | MFN 15%; ordinary reference 22.5%; VAT 10% | Incorrect if no gelatin or functional claims exist | Ingredient, gelatin source, COA |
| 1704.90.99 | Other sugar confectionery not containing cocoa | MFN 15%; ordinary reference 22.5%; VAT 10% | “Other” code may be queried if description is generic | Specification, invoice, label, photos |
| Chapter 18 if containing cocoa | Only where cocoa/chocolate nature is shown | Depends on the exact 1806 code | Wrong Chapter 17 classification may distort tax and C/O | Ingredient list, cocoa %, label |
Duty note: Rates are for planning only. Always verify the current tariff, FTA schedule and VAT policy at the declaration date.
APPLICABLE SPECIALIZED POLICY
| Goods scenario | Possible policy | Documents to check | Authority / channel | Timing | Risk note |
|---|---|---|---|---|---|
| Ordinary candy without health claims | Self-declaration and import food-safety inspection under Decree 15; MOIT list under Decision 1182 if HS applies | Self-declaration, test report, COA, label, specification | Food safety/MOIT as assigned; Customs/NSW if applicable | Before ETA | Missing testing/declaration delays clearance or circulation |
| Candy with additives/colors/sweeteners | Review permitted additives and maximum levels | Ingredient list, additive list, COA, test report | Food safety authority; accredited lab | Before large purchase | Unpermitted additives are a major compliance risk |
| Candy with gelatin/milk/honey/animal-derived ingredients | Review ingredient origin and potential food safety/quarantine implications | Ingredient list, manufacturer statement, COA, sanitary certificate if any | Relevant authority depending on dossier | Before booking | Do not conclude permit/no permit without dossier |
| Vitamin or functional gummies | May fall under supplemented food/dietary supplement regime | Label, claims, formula, overseas registration | Food safety / health authority as applicable | Before contract | Do not use ordinary candy procedure |
| Medicated lozenges | Separate food from medicine based on claims and actives | Label, active ingredient, registration status | Food safety or drug authority depending on dossier | Before import planning | Therapeutic claims change policy |
| Samples for testing/declaration | Sample route may apply; no market sale | Proforma invoice, purpose letter, sample quantity | Customs and food safety authority if relevant | Before shipment | Sample route must not be used for commercial goods |
| EPE/FDI/factory imports | Review customs regime, import purpose and circulation plan | IRC/ERC, contract, production plan, warehouse data | Customs; food safety authority when circulated | Before declaration | Distribution rights and domestic circulation must be reviewed |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective timing | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Law | Food Safety Law 55/2010/QH12 | National Assembly | Effective 01 Jul 2011 | Base legal framework for imported food safety | Imported food, declaration, testing and circulation | Check amendments/guidance |
| Food safety decree | Decree 15/2018/ND-CP | Government | Issued/effective 02 Feb 2018 | Self-declaration, registration and import food safety inspection | Article 4 and import inspection provisions | Core basis for candy food-safety dossier |
| Updated food safety effectiveness status | Resolution 15/2026/NQ-CP | Government | Effective from 06 Apr 2026 | Suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP on food product declaration/registration | Article 1 on suspension | Prevents applying the suspended new food safety regime; continue to review the effective instruments at import date |
| Specialized list | Decision 1182/QD-BCT | Ministry of Industry and Trade | Issued 06 Apr 2021 | MOIT specialized inspection list with HS codes | Appendices for confectionery and food products | Check current list at import date |
| Labeling | Decrees 43/2017/ND-CP and 111/2021/ND-CP | Government | 43 effective 01 Jun 2017; 111 effective 15 Feb 2022 | Original and Vietnamese supplementary labels | Goods name, origin, quantity, responsible entity, ingredients, MFG/EXP | Label must match declaration and documents |
| QCVN / contaminant limits | QCVN 8-1:2011/BYT, 8-2:2011/BYT and relevant contaminant limits/QCVNs | Ministry of Health | Issued under Circular 02/2011/TT-BYT; effective status/amendments should be checked at application date | Basis for selecting mycotoxin, heavy metal or other contaminant indicators according to ingredient and risk profile | Apply by actual food category and risk; do not test one fixed panel for every candy product | Important where candy contains cocoa, dairy, nuts, gelatin, colorants or ingredients with specific risks |
| Food additives | Circular 24/2019/TT-BYT and Circular 17/2023/TT-BYT amending/supplementing it | Ministry of Health | Circular 24 effective from 16 Oct 2019; Circular 17 effective from 09 Nov 2023 | Controls additives, colors, sweeteners and flavourings | Food category, ML (maximum level) and conditions of use | Critical for colored/sugar-free candy; check the food category code in the annex |
| Tariff | Decree 26/2023/ND-CP, amendments and FTA tariff schedules | Government | By period | MFN, ordinary and FTA preferential duty | Chapter 17, heading 1704 | Check at declaration date |
VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS
Decree 15/2018Decision 1182/QD-BCTDecree 43/2017Decree 111/2021Chapter 17 tariffResolution 15/2026/NQ-CP
Enterprises should additionally cross-check the legal texts on official legal document portals or issuing authority websites before application.
CUSTOMS CLEARANCE DOCUMENT SET
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, photos, original label.
Food-safety dossier
- Self-declaration or registration dossier where applicable.
- COA/test report.
- Ingredient list, additive list, allergen statement.
- Vietnamese supplementary label.
- Import food-safety inspection dossier if applicable.
Shipment data
- Batch/lot, MFG/EXP, shelf-life.
- Net weight, carton quantity, SKU list.
- Origin, manufacturer, exporter.
- Storage condition and allergen warning.
- Import purpose: commercial, sample, EPE/FDI.
| Dossier group | Required documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Value, quantity, trade terms | Procurement/Docs/Importer | Generic “candy”, missing SKU/net weight | Match invoice with label, packing, COA and C/O |
| Transport | B/L or AWB, arrival notice, pre-alert | D/O, manifest, declaration | Forwarder/Carrier/Docs | Wrong package count, gross weight, consignee | Check draft B/L/AWB before issuance |
| HS–tax–C/O | Ingredient list, specification, label, draft C/O | HS, MFN, VAT, FTA | Importer/Compliance/Broker | C/O HS or description mismatch | Map SKU – HS – duty – C/O before ETA |
| Food safety | Self-declaration, test report, COA, label | Import inspection and circulation | QA/Compliance/Importer | Wrong test indicators; label mismatch | Match COA – test – declaration – label |
| Additive/claim | Additive list, claim review, artwork | Declaration and policy review | QA/R&D/Compliance | Health claim changes product regime | Approve claims and ingredients before order |
| Label | Original and Vietnamese labels | Clearance/circulation/post-audit | Importer/Marketing/Compliance | Missing origin, MFG/EXP, ingredients, allergens | Approve artwork before ETA |
Control principle: Goods name, quantity, SKU, origin, ingredients, net weight, batch/lot, MFG/EXP and label must match across commercial documents, food-safety dossier, labels and customs declaration.
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS basis | Is it 1704.10, 1704.90.10, 1704.90.20, 1704.90.91 or 1704.90.99? | Ingredient, label, specification, COA | HS query, wrong duty/C/O | Finalize HS before ETA |
| Cocoa/chocolate content | Does it contain cocoa or chocolate coating/filling? | Ingredient, label, spec | May fall under Chapter 18 | Separate cocoa SKUs for review |
| Food-safety dossier | Are self-declaration/test/COA ready? | Declaration, test report, COA | Delayed inspection/circulation | Complete before arrival |
| Supplementary label | Does it show mandatory Vietnamese contents? | Original and Vietnamese labels | Label remediation or penalty risk | Approve before printing/pasting |
| C/O eligibility | Does C/O match form, HS, description and transport rule? | Draft C/O, invoice, B/L/AWB | FTA duty denied | Check after HS finalization |
| Claims | Any vitamin, health or therapeutic claim? | Label and marketing materials | May change product regime | Lock claim before commercial import |
| Sample/commercial | Is the shipment for sale? | Purpose letter, quantity, invoice | Wrong regime/dossier | Separate sample and commercial route |
PRACTICAL E2E WORKFLOW
Pre-ETA review.
Finalize HS, ingredients, food-safety policy, C/O, duty, VAT, supplementary label and inspection requirements.
Lock documents and technical files.
Finalize Invoice, Packing List, B/L/AWB, ingredient list, specification, COA/test report, original label, declaration dossier, SKU list and draft C/O.
Complete food-safety/specialized dossier.
Prepare self-declaration/registration where applicable, testing, import food-safety inspection dossier and Vietnamese label. Late action increases storage risk.
Lodge customs declaration.
Green channel: system clearance subject to conditions. Yellow: document check. Red: document and physical inspection. Common queries include HS, value, ingredients, label, C/O, COA and food-safety dossier.
Clear, deliver and archive.
Move goods to warehouse, apply Vietnamese labels if needed, keep batch records, reconcile quantity, expiry and lot data, and prepare post-clearance explanation files.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA prevention | Documents to check |
|---|---|---|---|
| Generic goods description | Wrong HS, tax and policy | Separate SKUs by candy type and ingredient | Invoice, label, ingredient list |
| C/O mismatch | FTA preference denied | Check draft C/O after final HS | C/O, invoice, B/L/AWB |
| Missing test/self-declaration | Food-safety delay or circulation issue | Complete testing and declaration before ETA | Test report, COA, declaration |
| Wrong Vietnamese label | Remediation and penalty risk | Approve label under Decrees 43/111 | Original label, artwork, declaration |
| Unpermitted additives/colors | Food safety risk and explanation request | Review additive list under current rules | Formula, additive list, COA |
| Health/therapeutic claims | May become dietary supplement/medicine | Review label and marketing before import | Label claim, website, catalogue |
FAQ
| Question | Short answer |
|---|---|
| Does candy import require a license? | Do not conclude absolutely without dossier review. Ordinary candy usually focuses on food safety, self-declaration/inspection, label and C/O; health or therapeutic claims require separate review. |
| Is import food-safety inspection required? | It may apply under Decree 15 and MOIT lists depending on HS/product and inspection method at import date. |
| Is Vietnamese supplementary labeling required? | Yes, for goods circulated in Vietnam. It must match the original label, declaration, ingredients, expiry, origin and responsible entity. |
| Can C/O reduce duty? | Potentially, if form, origin criterion, HS, goods description and direct transport conditions are satisfied. |
| Is gelatin candy different from ordinary candy? | It may have a specific HS and ingredient-control issues. Review gelatin source, ingredient list and COA. |
| Can vitamin gummies use the ordinary candy procedure? | Not automatically. Health claims or added nutrients may trigger supplemented-food/dietary-supplement rules. |
| If the label says chocolate candy, can HS 1704 be used? | Not without review. Cocoa/chocolate content may require Chapter 18 classification. |
| Are samples handled like commercial goods? | Not fully. Purpose, quantity and sale prohibition must be reviewed separately. |
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
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