For fermented milk drink, the import review should start before ETA (Estimated Time of Arrival): whether the product is a yogurt drink under 0403.20 or another fermented milk product under 0403.90, whether QCVN for fermented milk products applies, and whether the food safety, quarantine, labelling and C/O dossier is consistent. An incorrect classification may lead to wrong HS code, missing specialized dossier, loss of C/O preferential duty, or DEM/DET charges. This guide provides an E2E (End-to-End) map for reviewing HS code, duties, specialized policies, customs documents, clearance workflow and pre-ETA risks.

Legal noteThis content is an operational reference for fermented milk drink. It is not an official legal translation and should not be used as an absolute conclusion for all dairy products. The importer must review the ingredient list, specification, original label, heat treatment, live/treated fermentation status, exporting country, C/O and tariff schedule on the customs declaration date.

QUICK FACT TABLE

Quick review item	Reference information for fermented milk drink	Pre-ETA control point
Product scope	Fermented milk drink: drinking yogurt, fermented dairy beverage, with or without flavour, sugar, fruit, cocoa or probiotic cultures.	Do not automatically apply to UHT milk, non-fermented flavored milk, low-dairy beverages or dietary/supplement products.
Indicative HS code	Heading 0403; review 0403.20 for yogurt/yogurt drink and 0403.90 for other fermented or acidified milk/cream.	Check commercial description, fermentation process, dairy composition, sweeteners, flavours, fruit/cocoa and packaging.
MFN import duty	Common reference rate: 20% for reviewed HS lines under 0403.20 and 0403.90.	Verify the tariff schedule on the declaration date because rates may change.
Ordinary import duty	If MFN/FTA does not apply and no separate ordinary rate is listed, the operational rule is 150% of MFN; at MFN 20%, the reference ordinary rate is 30%.	Check Decision 15/2023/QD-TTg and the ordinary tariff schedule.
VAT	Base VAT is usually reviewed at 10%; from 01/07/2025 to 31/12/2026, 8% may apply if the product qualifies and is not excluded.	Do not fix VAT without checking product group, exclusion appendices and declaration date.
Special preferential duty by C/O	FTA duty may be preferential, including possible 0%, if the C/O is valid and origin criteria are satisfied.	Check C/O form, origin criterion, direct consignment, goods description, HS code and value.
Specialized policies	Food safety under Decree 15/2018/ND-CP; key QCVN: QCVN 5-5:2010/BYT; animal-product quarantine may apply.	Do not conclude “no permit/quarantine” before reviewing the actual dossier and applicable list.
Labelling	Review original label and Vietnamese supplementary label under Decree 43/2017/ND-CP and amendments.	Product name, ingredients, net quantity, expiry, storage, origin and responsible entity must match the dossier.

SCOPE OF APPLICATION

Covered products

This article applies only to fermented milk drink, including drinking yogurt, yogurt drink, kefir drink and fermented/acidified dairy products with sugar, flavour, fruit, cocoa or probiotic cultures.

Not automatically covered

It does not automatically apply to UHT milk, non-fermented flavored milk, mixed dairy beverages, nutrition drinks, supplements or products for young children.

Separate review required

Samples, gifts, project cargo, probiotic-claim products, nutrition/immune-claim products or goods imported for EPE/FDI/factory use may trigger different requirements. Review must be based on catalogue, datasheet, model and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

The importer should not describe the goods merely as “milk drink” or “dairy beverage”. The decisive point is proving the fermented dairy nature, production process, dairy ingredients, cultures, fat content, sugar/sweetener, flavours, fruit/cocoa and commercial packaging.

Technical criterion	Document to compare	Risk if wrongly described	Suggested goods description
Product nature	Specification, ingredient list, process description, original label	Confusion between 0403 and other beverage/processed food headings.	Fermented milk drink/drinking yogurt, dairy-based, fermented.
Yogurt or other fermented milk	Catalogue, COA, product description, manufacturer standard	Wrong selection between 0403.20 and 0403.90.	State yogurt drink or fermented/acidified milk drink if supported.
Added ingredients	Ingredient list, nutrition facts, COA	Wrong duty/QCVN/self-declaration dossier if special claims or ingredients exist.	State sugar/flavour/fruit/cocoa/probiotics as shown on label.
Storage condition	Label, shelf-life statement, shipping instruction	Cold-chain, damage and quality dispute risks.	State ambient/chilled/frozen if shown in documents.
Manufacturer and origin	Health certificate, veterinary certificate if any, C/O, invoice	Food safety/quarantine or C/O issues.	Use correct manufacturer, origin and lot/batch data.

Classification warningA generic product name may cause wrong HS code, wrong food safety/quarantine policy, wrong QCVN, labelling discrepancies and document requests after arrival.

HS CODE – DUTIES – C/O

The classification focus is heading 0403. If the product is yogurt/drinking yogurt, review 0403.20. If it is another fermented or acidified milk/cream product, review 0403.90. HS finalization must rely on ingredients, process, label, product standard and technical dossier, not commercial name alone.

INDICATIVE DUTY TABLE

Indicative HS code	Operational description	MFN import duty	Ordinary duty reference	VAT reference	Special preferential duty by C/O	Documents to compare
0403.20.11	Yogurt, relevant liquid/other form, without added flavour/fruit/cocoa depending on tariff wording.	20%	30% if the 150% of MFN rule applies	10%; possibly 8% from 01/07/2025–31/12/2026 if eligible	May be 0% or preferential under valid FTA C/O	Ingredient list, specification, label, COA, C/O
0403.20.19	Other yogurt without added flavour/fruit/cocoa.	20%	30%	10%/8% if eligible	Subject to relevant FTA tariff	Specification, process, fat content, label
0403.20.91	Yogurt with flavour, fruit, nuts or cocoa; commonly seen for commercial drinking yogurt.	20%	30%	10%/8% if eligible	Under valid C/O and origin criteria	Ingredient list, artwork, C/O, invoice
0403.20.99	Other yogurt products; detailed review required.	20%	30%	10%/8% if eligible	Subject to relevant FTA tariff	Catalogue/specification/COA
0403.90.90	Other fermented or acidified milk/cream, not classified as yogurt.	20%	30%	10%/8% if eligible	Subject to relevant FTA tariff	Evidence that the goods are fermented/acidified dairy but not yogurt

Indicative HS code	Condition for application	Risk if wrong	Documents to compare
0403.20	Yogurt/drinking yogurt, with or without sugar, flavour, fruit, nuts or cocoa.	Wrong duty, C/O mismatch, classification challenge.	Specification, ingredient list, process, label, COA.
0403.90	Other fermented/acidified milk or cream not classified as yogurt.	Misclassification into mixed drinks or processed foods.	Catalogue, product standard and manufacturer documents.
Outside 0403	Only consider if the product no longer has fermented dairy nature.	Wrong specialized policy, duty and labelling.	Full composition, claims, milk ratio and classification opinion if needed.

SPECIALIZED POLICY MATRIX

Goods scenario	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Commercial fermented milk drink	Product self-declaration/import food safety inspection under Decree 15/2018/ND-CP.	Self-declaration, test report, label, ingredient list, specification.	Food safety authority/NSW if applicable.	Before arrival and before market circulation.	Do not leave self-declaration and label finalization until arrival.
Fermented milk product	Review QCVN 5-5:2010/BYT.	COA, testing report, safety indicators, product standard.	Food safety authority/accredited lab.	Before self-declaration and ETA.	Do not wrongly apply QCVN for liquid milk if the product is fermented milk.
Dairy product of animal origin	Animal-product quarantine may apply under Circular 25/2016/TT-BNNPTNT and amendments.	Health/veterinary certificate, manufacturer, origin, treatment, lot/batch.	Animal quarantine authority/NSW if applicable.	When supplier is selected.	Review actual list and origin/manufacturer eligibility.
C/O preferential claim	Special preferential duty by FTA.	C/O, invoice, B/L/AWB, packing list, HS, origin criterion.	Customs authority.	Before declaration.	Wrong form/criterion/description/transit may lead to rejection.
Samples/testing/exhibition	May differ from commercial import, but still requires correct declaration.	Proforma invoice, purpose document, quantity, label.	Customs/specialized agency.	Before booking.	Do not assume exemption because it is a sample.
EPE/FDI/factory use	Review import purpose, domestic sale, processing/production and food safety if circulated.	Contract, purpose, accounting and warehouse records.	Customs authority/food safety authority if circulated.	Before selecting declaration type.	Wrong declaration type may trigger post-clearance issues.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective/application timing	Role in the procedure	Articles/appendices to note	Review note
Law	Law on Food Safety 55/2010/QH12	National Assembly	Effective from 01/07/2011	Legal foundation for food management.	Food safety obligations.	Review by product type and importer role.
Decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Self-declaration, import food safety inspection and food labelling.	Self-declaration and inspection provisions.	Check status at filing time.
Circular/QCVN	Circular 41/2010/TT-BYT issuing QCVN 5-5:2010/BYT	Ministry of Health	QCVN applicable from 01/06/2011	National technical regulation for fermented milk products.	Safety/quality criteria.	Apply when product is fermented milk.
Circular	Circular 25/2016/TT-BNNPTNT and Circular 04/2024/TT-BNNPTNT	MARD	TT25 from 15/08/2016; TT04 from 16/05/2024	Animal/animal-product quarantine if applicable.	Lists and procedures to check.	Review by HS, dairy ingredient, origin and facility.
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Applicable to goods labelling in Vietnam	Goods labelling and Vietnamese supplementary label.	Mandatory label contents.	Check product name, ingredients, quantity, expiry, storage and origin.
Tariff	Decree 26/2023/ND-CP, Decree 108/2025/ND-CP	Government	NĐ26 from 15/07/2023; NĐ108 from 19/05/2025	MFN import tariff and amendments.	Import tariff appendix.	Check on declaration date.
Decision	Decision 15/2023/QD-TTg	Prime Minister	Effective 15/07/2023	Ordinary import duty rule.	Ordinary duty may equal 150% of MFN.	Use when MFN/FTA is not applicable.
VAT	Resolution 204/2025/QH15 and Decree 174/2025/ND-CP	National Assembly/Government	From 01/07/2025 to 31/12/2026	VAT reduction from 10% to 8% for eligible goods/services.	Exclusion appendices and conditions.	Confirm whether the product is excluded.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

The enterprise may search documents by number on official legal portals and issuing-authority websites. The enterprise should cross-check on official legal portals or issuing-authority websites before applying.

Decree 15/2018/ND-CP Decree 26/2023/ND-CP Decree 174/2025/ND-CP Circular 41/2010/TT-BYT

CUSTOMS CLEARANCE DOCUMENT SET

1. Commercial documents

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

2. Specialized dossier if applicable

Product self-declaration and testing report.
Import food safety inspection dossier if applicable.
Health/veterinary certificate if quarantine applies.
Vietnamese supplementary label dossier.
COA, ingredient list, nutrition facts and product standard.

Document matching rule

Product name, quantity, package, lot/batch, origin, ingredients, storage, label and HS code must match 100% across commercial documents, specialized dossier and customs declaration.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used for which step	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Sales Contract/PO	Declaration, customs value, quantity check	Importer, supplier, sales/docs	Generic name “milk drink”, missing packing details	Compare product name, quantity, value, Incoterms and description with label/specification.
Transport	B/L or AWB, arrival notice, pre-alert	ETA tracking and manifest/declaration	Forwarder/carrier/shipper	Wrong consignee/port/storage temperature	Lock consignee, notify party, port, packages, weight and temperature.
Food safety	Self-declaration, test report, specification, label	Self-declaration/import inspection	Importer, QA/compliance, supplier	Testing indicators not aligned with QCVN 5-5 or label mismatch	Review indicators, name, ingredients, shelf life, storage and manufacturer.
Quarantine	Health/veterinary certificate if applicable, facility data	Animal-product quarantine if required	Supplier, importer, agent	Missing certificate or unclear dairy origin	Check quarantine list, origin, certificate, treatment and lot/batch.
Origin	C/O, invoice, transport documents	Preferential duty claim	Supplier/importer	Wrong form, HS, description or origin criterion	Compare C/O with invoice, packing list, B/L/AWB and FTA tariff.
Labelling	Original label, Vietnamese supplementary label, artwork	Clearance/market circulation	Importer/marketing/compliance	Missing mandatory contents	Review under Decree 43/2017 and 111/2021.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is it 0403.20 yogurt drink or 0403.90 other fermented milk?	Specification, label, ingredient list, COA	Classification query, amendment, C/O issue	Finalize HS before ETA; seek classification support if high risk.
Food safety/QCVN	Does QCVN 5-5:2010/BYT apply?	Test report, self-declaration, product standard	Insufficient food safety dossier	Map testing indicators before arrival.
Quarantine	Is this dairy product subject to animal-product quarantine?	Health/veterinary certificate, origin/facility data	Specialized dossier hold	Check list and certificate requirements when supplier is selected.
C/O	Is C/O form, HS, description and origin criterion correct?	C/O, invoice, B/L/AWB, packing list	Preferential duty rejected	Check C/O draft before issuance.
Supplementary label	Does the label meet Vietnamese requirements and match dossier?	Artwork, original label, translation, self-declaration	Label correction before circulation	Approve label before arrival.
Temperature/storage	Ambient, chilled or cold-chain?	Label, shelf-life, shipping instruction	Damage, dispute or added costs	Include temperature requirements in booking and arrival plan.

PRACTICAL E2E PROCEDURE

Step 1: Pre-ETA review

Finalize HS, MFN/ordinary/FTA duty, VAT, C/O, labelling, food safety, QCVN and quarantine possibility before shipment departure.

Step 2: Lock documents

Lock invoice, packing list, B/L/AWB, specification, label, ingredient list, COA and C/O draft.

Step 3: Prepare specialized dossier

Prepare self-declaration/testing report, food safety inspection and quarantine documents if applicable.

Step 4: Customs declaration

Declare HS, value, product name, origin, C/O and specialized policy. Green/Yellow/Red lanes may still require document readiness.

Step 5: Clearance and delivery

Follow customs/specialized feedback, submit supplements if any and move goods to suitable storage.

Step 6: Post-clearance control

Apply supplementary label, archive lot dossier and keep C/O/food safety/quarantine files for post-clearance review.

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to block before ETA	Documents to check
Generic product name “dairy beverage/milk drink”	Wrong HS/QCVN and classification query	Use fermented milk drink/yogurt drink supported by dossier	Specification, ingredient list, original label
Wrong 0403.20 or 0403.90 branch	Wrong duty, C/O mismatch, declaration amendment	Review product standard and fermentation process	COA, process description, catalogue
Food safety/self-declaration not ready	Specialized hold or delayed market circulation	Prepare self-declaration, test report and label before ETA	Self-declaration, test report, label
Quarantine not reviewed	Certificate or registration requested late	Check quarantine list and certificate requirements at ordering stage	Health/veterinary certificate, origin, manufacturer
Wrong C/O form or origin criterion	Preferential duty rejected	Check C/O draft before issuance	C/O, invoice, B/L/AWB
Vietnamese label mismatch	Label correction and delayed sale	Approve supplementary label against original label and self-declaration	Artwork, label, self-declaration

FAQ – COMMON QUESTIONS

1. Does fermented milk drink require an import permit?

Do not conclude by name only. Food safety, self-declaration, labelling and possibly quarantine are the primary checks, depending on dossier.

2. Should HS be 0403.20 or 0403.90?

Yogurt/drinking yogurt is usually reviewed under 0403.20; other fermented milk products may fall under 0403.90.

3. Is VAT 8% or 10%?

Base review is 10%; during the VAT reduction period, 8% may apply if eligible and not excluded.

4. Can C/O reduce duty?

Yes, if the C/O form, origin criterion, description and HS code match the applicable FTA tariff.

5. Is Vietnamese supplementary labelling required?

Yes for market circulation in Vietnam, subject to goods labelling and food-specific requirements.

6. Are samples treated like commercial goods?

Not automatically. The importer must declare purpose, quantity and applicable specialized policy case by case.

IMPLEMENTATION SOLUTION FROM TGIMEX

This guide provides an operational map for HS code, duty, dossier and specialized policy. Actual shipments still require review against specification, ingredients, labels, documents, origin and import purpose.

Pre-ETA review

HS, specialized policy, C/O, duty, VAT, labels, food safety and quarantine if applicable.

Compliance dossier control

Cross-check invoice, packing list, B/L/AWB, C/O, specification, test report, labels and technical documents.

E2E logistics & clearance

Coordinate international freight, ETA/pre-alert, customs declaration, customs lanes and domestic delivery.

For shipments likely to involve specialized inspection, C/O or labelling requirements, companies should not wait until arrival to review the dossier. A small inconsistency among invoice, packing list, specification, C/O or label may trigger document requests, clearance delay or storage costs.

TGIMEX supports an E2E import execution approach: pre-ETA policy review, document control, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance file retention.

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