For imported cooking oil, the main compliance risk is not the commercial name “cooking oil” but the oil source, blending formula, refining level, intended use and food-safety dossier. Soybean oil, palm oil, sunflower oil, olive oil, maize/corn oil or other vegetable oil by actual source and edible oil mixtures may lead to different HS codes and duty rates. Incorrect handling may trigger additional COA/test report requests, inspection channel changes, denial of C/O preference, DEM/DET, storage cost and distribution delay. This article provides an E2E map for pre-ETA review: HS Code, duty, C/O, food safety, labelling, customs dossier and decision points that may hold the shipment.

Quick Fact

Item	Quick review content
Applicable product	Cooking oil for human consumption, retail/foodservice or food manufacturing; normally refined vegetable oil, bleached/deodorized and not chemically modified.
Reference HS codes	1507.90.20 RBD soybean oil; 1511.90.20 / 1511.90.36 / 1511.90.39 refined palm oil / palm oil fraction; 1512.19.90 sunflower/safflower oil, other; 1509.90.91 olive oil in packings ≤ 30 kg; 1515.29.99 maize/corn oil or other vegetable oil by actual source; 1517.90.61–69 / 1517.90.90 if the product is an edible oil mixture/preparation.
Reference MFN duty	15% for 1507.90.20 and 1512.19.90; 30% for palm oil lines 1511.90.20/36/39, maize/other oil 1515.29.99 and blended oil 1517.90.61–69/90; 20% for 1509.90.91.
VAT	Reference 10%; review possible 8% reduction during 01/07/2025–31/12/2026 only if eligible and not excluded.
Specialized policy	Food-grade vegetable oil should be reviewed for food safety, product self-declaration, import food safety inspection and goods labelling.
Sensitive dossier items	COA/test report, original label, oil composition, blending ratio if any, RBD/refining information, C/O, shelf life and storage condition.
Category IDs	VI 2774 / EN 2832 / ZH 2834.

Legal note

This article applies to cooking oil for human consumption. It does not automatically apply to crude industrial oil, technical oil, cosmetic oil, shortening, margarine, deeply processed oil preparations or products under health-food regulations. Review must be based on spec, COA, label, composition, packing and actual import purpose.

Scope of application

Applicable to

Cooking oil for retail, foodservice or food manufacturing.
Refined, bleached and deodorized vegetable oil packed in bottles, cans, drums or bulk packaging.
Commercial imports, factory raw materials and samples/R&D where the product nature is the same.

Not automatically applicable to

Crude oil, industrial/technical oil or cosmetic-use oil.
Shortening, margarine, hydrogenated or deeply processed products.
Blended oil where composition may move classification to 1517.

Do not apply one conclusion to all cooking oils. If information is insufficient, review by catalogue/spec, COA, label, composition formula and actual import purpose.

Classification & product identification

Key identification points include oil source, single-source or blended composition, refining level, food/industrial use, packaging, label and storage condition.

Criteria to check	Documents to compare	Risk if wrongly described	Suggested goods description
Main oil source	Spec, COA, label, ingredient formula	Confusing soybean/palm/sunflower/olive oil may lead to wrong HS and duty.	Cooking oil – refined soybean/palm/sunflower oil, food grade, not chemically modified.
Single oil or blended oil	Formula, ingredient list, label, COA	If multiple oils are blended but declared as a single oil, heading 1517 may be missed.	State the blending ratio if blended; state single vegetable oil only when true.
Refining level	RBD process, acid value/peroxide value, certificate	Confusing crude oil with refined oil may change subheading and quality dossier.	Refined, bleached and deodorized (RBD) cooking oil, food grade.
Packing and volume	Packing list, label, product photos	Packing errors affect labelling, food safety review and customs questions.	Bottle/can/drum, net weight/volume, batch/lot, expiry date.
Intended use	PO, label, sales material	Industrial/technical/cosmetic oil may trigger different policy.	For human consumption/food processing only, if supported by documents.

HS Code – Duty – C/O

HS classification depends directly on the oil source and blending formula. A single HS code should not be used for all cooking oil shipments.

Reference HS code	Applicable condition	Risk if wrongly applied	Documents to compare
1507.90.20	Soya-bean oil and its fractions, other, not chemically modified.	Wrong if applied to palm/sunflower/blended oil; affects duty, food safety and C/O.	COA, label, composition, spec, C/O.
1511.90.20 / 1511.90.36 / 1511.90.39	Palm oil and its fractions, other, not chemically modified.	Palm oil has multiple sub-lines; wrong sub-line may materially change MFN duty.	Spec, liquid/solid fraction, composition, packing.
1512.19.90	Sunflower-seed or safflower oil, other.	Wrong if product is soybean, palm or blended oil.	Label, COA, oil-source certificate.
1509.90.91	Olive oil, other, in packings not exceeding 30 kg.	Not applicable to blended oil or packings above 30 kg.	Label, packing, net weight, composition.
1517.90.61–69 / 1517.90.90	Only when the product is an edible mixture/preparation of different oils/fats.	Do not use for single-source vegetable oil that is not chemically modified.	Formula, label, COA, production process.

Reference duty table by HS code

HS code	Description/condition	Ordinary duty	MFN duty	Reference VAT	C/O/FTA review
1507.90.20	Refined, bleached and deodorised (RBD) soybean oil	22.5% if calculated as 150% of MFN	15%	10%; review 8% if eligible	ATIGA data shows 0%; review other FTAs by origin.
1511.90.20 / 1511.90.36 / 1511.90.39	Refined palm oil or palm oil liquid fraction	45% if calculated as 150% of MFN	30%	10%; review 8% if eligible	Check C/O Form D/E/AK/AJ/VJ/EUR.1/UK/RCEP where applicable.
1512.19.90	Sunflower/safflower oil, other	22.5% if calculated as 150% of MFN	15%	10%; review 8% if eligible	Review country of origin and direct transport.
1509.90.91	Olive oil, packings ≤ 30 kg	30% if calculated as 150% of MFN	20%	10%; review 8% if eligible	EVFTA/UKVFTA or other FTAs may apply if C/O is valid.
1515.29.99	Maize/corn oil, other, or other fixed vegetable oil by actual oil source	45% if calculated as 150% of MFN	30%	10%; review 8% if eligible	Review by actual oil source and applicable FTA schedule.
1517.90.61–69 / 1517.90.90	Edible mixture/preparation of oils/fats	Check final 8-digit code	Check final 8-digit code	Usually reviewed around 10% or current VAT policy	Requires formula, label and origin rule review.

Note: Duty rates are for planning only. At declaration stage, recheck the current tariff, actual goods description, C/O and VAT policy.

Applicable specialized policy

Goods scenario	Possible policy	Documents to check	Authority/portal if identified	Recommended timing	Risk note
Retail/foodservice cooking oil	Product self-declaration; import food safety inspection; labelling.	COA/test report, original label, Vietnamese label, ingredient list, shelf life.	Food safety authority under current allocation; National Single Window if applicable.	Before ETA, ideally at PO/booking stage.	Late COA/label review may cause storage cost.
Oil used as factory ingredient	Food ingredient control, batch traceability, warehouse dossier.	Spec, COA, declaration/inspection dossier if applicable.	Food safety authority and customs office.	Before placing order.	Wrong import purpose may affect post-clearance review.
Blended oil or oil with additives	May move to heading 1517; composition and additive rules must be checked.	Formula, ingredient list, additives, COA, label.	Food safety authority/MOIT as assigned.	Before contract signing.	The commercial name “cooking oil” may hide blended-oil classification risk.
Samples/R&D	Commercial dossier may differ but food safety/labelling still requires review.	Sample invoice, purpose, quantity, COA/label.	Customs and specialized agencies.	Before ETA.	Do not assume specialized control exemption.
EPE/FDI import	Customs, raw material management, food safety if entering food chain.	Contract, BOM, production process, warehouse record.	Customs office and food safety authority if applicable.	Planning stage.	Import purpose and traceability must be consistent.

Legal documents to review

Document group	Document name/number	Issuing body	Effective date	Role in procedure	Key provisions to note	Review note
Law	Food Safety Law 55/2010/QH12	National Assembly	Effective 01/07/2011	General food safety framework.	Responsibilities of food business operators.	Review where goods are for human consumption.
Decree	Decree 15/2018/NĐ-CP	Government	Effective 02/02/2018	Self-declaration and import food safety inspection.	Articles 4–5 and import inspection provisions.	Monitor 2026 updates; Decree 46/2026 is suspended by Resolution 15/2026/NQ-CP.
Resolution	Resolution 15/2026/NQ-CP	Government	Effective 06/04/2026	Suspends Decree 46/2026/NĐ-CP and Resolution 66.13/2026/NQ-CP.	Full text of the Resolution.	Use when updating the food safety framework.
Tariff	Decree 26/2023/NĐ-CP and amendments	Government	Effective 15/07/2023	MFN import tariff schedule.	Appendix II.	Recheck at customs declaration time.
VAT	Decree 181/2025/NĐ-CP, Decree 174/2025/NĐ-CP	Government	From 01/07/2025, depending on each document	VAT basis and temporary VAT reduction review.	Exclusion appendices and detailed VAT rules.	Do not assume 8% without checking eligibility.
Labelling	Decree 43/2017/NĐ-CP, Decree 111/2021/NĐ-CP	Government	01/06/2017 and 15/02/2022	Goods labelling and Vietnamese supplementary labels.	Mandatory label contents.	Check original and supplementary labels before circulation.

View / download original documents

Businesses may search documents by number on Government legal document portals or issuing authority websites. Always cross-check the effective version before application.

Decree 15/2018/NĐ-CP Resolution 15/2026/NQ-CP Decree 26/2023/NĐ-CP Decree 181/2025/NĐ-CP Tariff lookup

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.
COA/spec, original label, packaging photos.

Specialized documents if applicable

Product self-declaration/food safety dossier.
COA/test report.
Labelling dossier.
Composition/blending formula.
Import food safety inspection dossier if applicable.

Dossier group	Required documents	Used for	Typical preparer	Common error	Pre-ETA check
Commercial	Commercial Invoice, Packing List, Contract/PO, B/L/AWB	Customs declaration and value/quantity review	Seller, buyer, forwarder	Goods name only says “cooking oil”; oil source missing.	Match each line with label, COA, packing and C/O.
Quality/technical	COA, test report, spec, RBD/refining information	Food safety, self-declaration, quality review	Manufacturer, importer, lab	Test scope missing acid value, peroxide value, heavy metals or relevant food safety criteria.	Confirm test scope by product nature.
Labelling	Original label, Vietnamese label, packaging photos	Post-clearance circulation and inspection	Importer, seller	Missing ingredient, shelf life, storage condition, origin or responsible party.	Prepare Vietnamese label before ETA.
C/O	Applicable C/O: D, E, AK, AJ, VJ, EUR.1, UK, RCEP…	Preferential duty	Supplier, importer	Wrong HS, description, origin criteria or direct transport evidence.	Review draft C/O before issuance.
Food safety	Self-declaration/import food safety dossier where applicable	Clearance/circulation	Importer, service provider	Dossier submitted after ETA or inconsistent with label/COA.	Finalize before shipment arrival.

Dossier consistency rule: goods name, oil source, composition, quantity, net weight/volume, batch/lot, origin, shelf life and storage condition must match across Invoice, Packing List, label, COA, C/O, food-safety dossier and customs declaration.

Decision points that may hold the shipment

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Single-source oil or edible oil mixture? What is the main oil source?	Spec, COA, label, formula	Wrong duty, C/O and specialized policy.	Finalize HS by composition before booking.
Food safety	Is self-declaration/import food safety inspection ready?	COA, test report, label, declaration dossier	Additional dossier requests and clearance/circulation delay.	Review food safety dossier before ETA.
Labelling	Are original and Vietnamese labels complete?	Label artwork, packaging photos	Market circulation issue.	Prepare label in parallel with customs dossier.
C/O	Correct form, HS, description and origin criteria?	C/O, invoice, B/L/AWB	Loss of preferential duty.	Review draft C/O before submission.
Storage condition	Dry container or special condition? Avoid heat/light?	Spec, shipping instruction	Quality deterioration and sensory inspection risk.	Confirm transport and warehouse condition before loading.

Practical E2E process

Step 1 – Pre-ETA review

Finalize oil type, HS, duty, C/O, VAT, food safety, label, COA and storage condition.

Step 2 – Lock documents

Cross-check Invoice, Packing List, B/L/AWB, C/O, COA, label, composition and packing.

Step 3 – Prepare food safety/label dossier

Prepare self-declaration or import food safety inspection if applicable; avoid starting after ETA.

Step 4 – Customs declaration

Green: conditional system clearance; Yellow: document check; Red: document and physical inspection.

Step 5 – Release and post-clearance

Deliver to warehouse, control Vietnamese labels, archive shipment documents and prepare HS/value/origin explanations.

Pre-ETA risk checklist

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic description “cooking oil”	Customs/food safety authority may request composition and oil source.	State oil source, refined status, food grade and packaging.	Invoice, packing list, COA, label.
Single-source oil confused with blended oil	Wrong HS under 1517 or wrong duty/C/O.	Review formula and ingredient list before declaration.	Formula, COA, label.
Tax table not split by HS code	Landed cost forecast becomes inaccurate.	Separate 1507/1511/1512/1509/1515/1517 by actual goods.	Tariff schedule, C/O, ruling if any.
COA/test report missing criteria	Food safety/self-declaration dossier becomes insufficient.	Confirm testing criteria by product nature.	COA, test report, product standard.
C/O form or description error	Loss of preferential duty and possible amendment request.	Check draft C/O before original issuance.	C/O, invoice, B/L/AWB, route.

FAQ

1. Does imported cooking oil require a licence?

Do not make an absolute conclusion. Review by oil type, import purpose, food safety dossier, label and actual documents.

2. What is the HS code for cooking oil?

There is no single HS code. Soybean oil is usually reviewed under 1507, palm oil under 1511, sunflower oil under 1512, olive oil under 1509, maize/corn oil or other vegetable oil by actual source under 1515, and mixtures under 1517.

3. Is VAT 10% or 8%?

Reference VAT is usually 10%. During 01/07/2025–31/12/2026, 8% may be reviewed only if eligible.

4. Is C/O required?

C/O is not always mandatory, but it is important if the importer wants preferential duty under an FTA.

5. Is blended oil treated the same as single-source oil?

Not necessarily. If the product is an edible mixture/preparation of several oils, heading 1517 may need review.

6. Are samples treated like commercial shipments?

Samples may differ commercially, but food safety, labelling and import purpose still need review if under specialized control.

Execution support from TGIMEX

This article provides a map of HS, duty, dossier and specialized policies for imported cooking oil. For actual shipments, businesses should still review spec, COA, label, composition, documents, origin and import purpose.

Coordination capacity

Agent network in more than 60 countries.
Memberships: WCA, WCA China Global, VLA, HNLA.
Sea, air, road/rail freight, warehousing and domestic delivery.

Support scope

Pre-ETA review: HS, food safety, C/O, duty, VAT, label and COA.
Compliance dossier control: Invoice, Packing List, B/L/AWB, C/O, COA, label and test report.
Customs declaration, channel handling and explanation of HS, value and origin.

Shipments involving food safety, C/O or labelling should not wait until arrival for dossier review. A small mismatch among Invoice, Packing List, COA, label, C/O or composition formula may trigger additional documents, clearance delay or unplanned storage costs.

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