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Import-export procedures by product · Food & Beverage
IMPORT PROCEDURE GUIDE FOR JAM (FRUIT JAM AND FRUIT JELLY)
Jam is a processed food product usually imported as fruit jam, fruit jelly, fruit spread, fruit filling or marmalade. Operational risk starts when the product is described too generally as “jam/confectionery” without clarifying whether it is cooked fruit jam, fruit purée/paste, bakery filling, candy with jam filling or chocolate/biscuit products. Misclassification may lead to HS dispute, food safety document requests, incorrect VAT/duty estimation, rejected C/O preference, customs inspection and DEM/DET costs. This guide provides an E2E (End-to-End) review map covering HS code, duties, C/O, food safety policy, customs documents and pre-ETA risk controls.
QUICK FACT
| Criteria | What to review | Operational note |
|---|---|---|
| Product name | Jam / fruit jam / fruit jelly / fruit spread / marmalade if applicable | Do not group automatically with biscuits, candy, chocolate or confectionery with jam filling. |
| Main reference HS | 2007.99.20 – Jams and fruit jellies | For cooked fruit jam/jelly, whether or not containing added sugar or sweetening matter. |
| Common HS confusion | 2007.91.00 for citrus marmalade; 2007.99.10/30/90 for fruit paste/purée/other; Chapters 17/18/19 for candy/chocolate/biscuits | Review catalogue, ingredient list, physical form and intended use. |
| Reference MFN duty | 40% for HS 2007.99.20 | Verify the tariff schedule on the customs declaration date. |
| Reference ordinary duty | 60% if MFN/FTA conditions are not met | Used only as a risk scenario. |
| VAT | Standard rate usually 10%; during the VAT reduction period, 8% may be reviewed if not excluded | Confirm against current VAT rules and actual HS classification. |
| Specialized policy | Self-declaration, state food safety inspection, Vietnamese supplementary label, additive and contaminant control if applicable | Do not state “no permit required” without reviewing the actual dossier. |
Legal note
HS, duties and policy references are operational guidance only. Review the ingredient list, specification, original label, C/O, origin, packaging and applicable tariff at the declaration date.
SCOPE OF APPLICATION
This article applies only to jam / fruit jam / fruit jelly imported for trading or as food ingredients. It does not automatically apply to biscuits, candy, chocolate, fruit syrup, sauce, purée/paste, baby food or special diet food.
Typical scope
- Strawberry, blueberry, orange, mango or mixed fruit jam.
- Fruit jelly, fruit spread and marmalade in jars, bottles or pouches.
- Bakery/F&B filling if the product nature remains jam.
Not automatically covered
- Candy, chocolate, biscuits or bakery products containing jam filling.
- Fruit purée/paste, syrup, topping sauce or beverage base.
- Products carrying nutrition/health claims or intended for special consumer groups.
Review the catalogue, specification, ingredient list and real import purpose. Samples, testing shipments, EPE/FDI and factory-use imports may require different handling.
CLASSIFICATION & PRODUCT IDENTIFICATION
For jam, the key technical documents are the ingredient list, specification, processing description, physical form and intended use. Confirm whether it is obtained by cooking, contains added sugar/sweeteners, fruit content, gelling agents, preservatives, colours, flavours and acid regulators.
| Checkpoint | Documents to compare | Risk if incorrectly described | Suggested declaration wording |
|---|---|---|---|
| Trade name and product nature | Catalogue, label, specification | May be shifted to chapters 17/18/19 if described as confectionery | Fruit jam, cooked, packed in glass jar, brand…, ingredients… |
| Fruit composition and form | Ingredient list, COA | Confusion with fruit purée/paste or sauce/syrup | State fruit type and jam/jelly/marmalade form. |
| Obtained by cooking | Specification / manufacturing flow | Insufficient basis for heading 2007 if not cooked jam | Mention “obtained by cooking” only when supported. |
| Additives and sweeteners | Ingredient list, test report | Wrong additive policy or label non-compliance | Declare additives consistently with label and dossier. |
| Packaging | Packing list, photos, label | Wrong quantity/unit or inspection issue | State net weight, jars/cartons and packaging type. |
HS CODE – DUTIES – C/O
HS must be determined from the product nature, not merely from the commercial name “jam”.
| Reference HS code | Conditions for use | Risk if misapplied | Documents to check |
|---|---|---|---|
| 2007.99.20 | Fruit jam/jelly obtained by cooking, whether or not with sugar/sweeteners | Wrong if the product is purée, citrus marmalade, bakery filling or confectionery | Ingredient list, specification, label, processing description. |
| 2007.91.00 | Citrus marmalade/jam if matching the product nature | Wrong if it is berry/mango/mixed fruit jam | Fruit type, label and ingredient list. |
| 2007.99.10 / 30 / 90 | Fruit paste/purée or other products under heading 2007 | Wrong if actual product is jam | Specification, density, intended use. |
| Chapters 17 / 18 / 19 | Candy, chocolate, biscuit/bakery products with jam filling | Wrong declaration as jam may trigger customs explanation | Catalogue, photos and finished product composition. |
| Tax item | Reference rate | Conditions | Risk control |
|---|---|---|---|
| MFN import duty | 40% | For HS 2007.99.20 if MFN applies | Wrong HS affects import cost estimate. |
| Ordinary import duty | 60% | Risk scenario when MFN/FTA conditions are not met | Budget as contingency only. |
| Special preferential duty by C/O | May be 0% or lower than MFN under applicable FTA | Correct C/O form, origin criterion, direct transport and HS description are required | Do not assume 0% without checking the FTA schedule. |
| Import VAT | Usually 10%; review possible 8% during the VAT reduction period if eligible | Based on actual HS and policy at declaration date | Wrong VAT affects tax and accounting. |
| Excise/environment/anti-dumping | Normally not applicable to standard jam | Review if product composition/policy changes | Do not make an absolute conclusion without documents. |
SPECIALIZED MANAGEMENT POLICY
| Goods situation | Potential policy | Documents to check | Authority/portal if identifiable | Timing | Risk note |
|---|---|---|---|---|---|
| Standard retail jam | Self-declaration, state food safety inspection, Vietnamese label | Self-declaration, test report, label, invoice/packing list | Food safety authority, Customs, National Single Window if applicable | Before ETA | Missing test report or wrong label may delay clearance. |
| Jam as bakery/F&B ingredient | Food safety inspection and self-declaration if placed on domestic market | Specification, COA, PO, intended use | Food safety authority/Customs | Before shipment | Separate domestic sale from internal production use. |
| Jam with additives | Food additive compliance | Ingredient list, formula, test report | Health/food safety authority | Before self-declaration | Additives must be permitted and used within limits. |
| Products with nutrition/health claims | May trigger registration or additional requirements | Label, claims, supporting documents | Competent food safety authority | Before label approval | Do not use claims without legal review. |
| Samples/testing shipments | Different commercial documentation but safety rules may still apply | Non-commercial invoice, purpose statement | Customs/specialized authority | Before dispatch | Do not use sample route to avoid market requirements. |
FOOD SAFETY / TESTING PARAMETERS TO REVIEW
| Parameter group | Documents / basis to review | Risk if missing or inconsistent | Control timing |
|---|---|---|---|
| Heavy metals | Test report; QCVN 8-2:2011/BYT if applicable | Food safety dossier may lack supporting evidence and additional testing may be requested | Before self-declaration and before ETA |
| Microbiological criteria | Test report; QCVN 8-3:2012/BYT and processed fruit/vegetable product group if applicable | Food safety non-conformity risk during import inspection | Before confirming supplier and production batch |
| Mycotoxins / contaminants if risk exists | Test report, COA and ingredient-origin documents for high-risk fruit/nut ingredients | Insufficient basis to assess safety for sensitive ingredients | Before order confirmation and declaration dossier review |
| Food additives | Ingredient list, formula, Circular 24/2019/TT-BYT and applicable food category | Additives used outside permitted scope or limits may make the dossier non-compliant | Before contract finalization and self-declaration |
| Preservatives, colors, flavors, sweeteners | Ingredient list, specification and test report if available | Labeling and self-declaration inconsistency; additional questions during inspection | Before ETA and before market circulation |
| Product label and claims | Original label, Vietnamese sub-label, artwork and claim-supporting documents if any | Nutrition/health claims may trigger another policy pathway or circulation risk | Before printing or affixing the Vietnamese sub-label |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing body | Effective date/application | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Law | Law on Food Safety 55/2010/QH12 | National Assembly | Effective from 01/07/2011 | Foundation for imported food safety management | Food safety, labeling, traceability | Review implementing regulations. |
| Decree | Decree 15/2018/ND-CP | Government | Effective 02/02/2018 | Self-declaration, product registration, state food import inspection, food labeling | Articles on self-declaration and import inspection | Check current validity before use. |
| Resolution | Resolution 15/2026/NQ-CP | Government | Effective 06/04/2026 | Suspends several new food safety documents | Suspension of Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP | Review current implementation status. |
| Decision | Decision 1182/QD-BCT 2021 | MOIT | Effective from 06/04/2021 | List of imports subject to specialized inspection under MOIT | Appendices by HS code | Review actual HS code. |
| Circular | Circular 24/2019/TT-BYT | Ministry of Health | Effective 16/10/2019 | Food additive management and permitted use levels | Additives and maximum use levels | Important for pectin, acids, colours, flavours and preservatives. |
| QCVN | QCVN 8-2:2011/BYT | Ministry of Health | Per document | Heavy metal contaminant limits | Testing plan if applicable | Use for laboratory testing scope. |
| QCVN | QCVN 8-3:2012/BYT | Ministry of Health | Per document | Microbiological contaminant limits | Fruit and vegetable product group if applicable | Review according to product nature. |
| Decree | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | 01/06/2017 and 15/02/2022 | Imported goods labeling and Vietnamese supplementary label | Mandatory label contents and origin | Review artwork before arrival. |
| Tariff schedule | Current import-export tariff and relevant FTA tariff schedules | Government / Ministry of Finance | By each effective period | Determines import duty, VAT and special preferential duty under C/O | Reference HS 2007.99.20 | Finalize at the customs declaration date. |
| Customs / origin | Circular 38/2015/TT-BTC, Circular 39/2018/TT-BTC, Circular 33/2023/TT-BTC | Ministry of Finance | According to each document | Customs dossier, valuation, declaration and origin review | Declaration, C/O, customs value and transport documents | Review according to import type and route. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises may search legal documents by number on the Government legal document portal or the website of the issuing authority.
Enterprises should cross-check the official portal or issuing authority website before applying.
CUSTOMS CLEARANCE DOCUMENT SET
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if duty preference is claimed.
- Specification, COA, ingredient list, label artwork and product photos.
Specialized documents if applicable
- Product self-declaration.
- Food safety test report.
- State food import inspection registration if applicable.
- Vietnamese supplementary label dossier.
- Additive and contaminant testing documents.
- Traceability and product standard documents.
| Document group | Required document | Used for | Usually prepared by | Common mistake | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Customs declaration and valuation | Exporter/Importer/Docs | Generic product name or inconsistent quantity | Match name, specs, quantity and Incoterms. |
| Transport | B/L or AWB, Arrival Notice, Pre-alert | D/O, declaration, ETA control | Forwarder/Carrier/Agent | Wrong consignee/notify/destination | Match against contract and invoice. |
| Technical/food safety | Specification, COA, ingredient list, test report | HS, self-declaration, food safety inspection | Manufacturer/Importer/QA | Missing composition ratio or testing scope | Finalize test plan before ETD. |
| C/O | Correct C/O form and direct transport proof | Duty preference | Exporter/Importer | Wrong HS/description/origin criterion | Review draft C/O before issuance. |
| Label | Original label and Vietnamese sub-label | Market circulation and customs check | Importer/Regulatory/Marketing | Missing ingredients, expiry, origin or responsible party | Compare label with specification and declaration. |
CLEARANCE DECISION POINTS
| Decision point | Question to answer | Proof document | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | Is the product truly jam/jelly under 2007.99.20? | Specification, ingredient list, label | HS query or duty adjustment | Review product nature before ETA. |
| Food safety | Is self-declaration/testing ready? | Self-declaration and test report | Import food safety delay | Prepare before arrival. |
| Additives | Are additives permitted and within limits? | Ingredient list, test report | Non-compliant dossier | Check Circular 24/2019/TT-BYT. |
| C/O | Is C/O valid for preference? | C/O, B/L, invoice | Preference rejected | Check draft before ETD. |
| Label | Does the label contain mandatory information? | Artwork, label, specification | Market circulation risk | Review before printing/sticking. |
E2E OPERATIONAL PROCESS
Step 1: Pre-ETA review
Confirm HS, food safety policy, duties, VAT, C/O, label and test scope.
Step 2: Lock documents
Finalize invoice, packing list, B/L/AWB, specification, ingredient list, COA and label.
Step 3: Food safety dossier
Prepare self-declaration, testing and food import inspection if applicable.
Step 4: Customs declaration
Green lane: conditional clearance; Yellow lane: document check; Red lane: document and physical inspection.
Step 5: Clearance and delivery
Pay taxes, complete inspection, release and deliver cargo, control Vietnamese label.
Step 6: Post-clearance archive
Archive declaration, taxes, C/O, food safety dossier, label and test report.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Document to check |
|---|---|---|---|
| Generic product description | Wrong HS/policy | State fruit type, jam form and packing | Invoice, spec, label. |
| Missing test report/self-declaration | Food safety delay | Prepare dossier before arrival | Test report, declaration. |
| Non-compliant additives | Dossier rejection | Check additives and limits | Ingredient list, report. |
| C/O error | Preference rejected | Check draft C/O | C/O draft, invoice, B/L. |
| Wrong VAT scenario | Incorrect import cost estimate | Verify VAT policy at declaration date | Tariff/VAT policy. |
FAQ
1. Does imported jam require a permit?
Do not conclude absolutely. Standard jam usually focuses on food safety, self-declaration, import food inspection and labeling; review the actual dossier.
2. Is HS 2007.99.20 valid for all jams?
No. Citrus marmalade, fruit purée, syrup, topping or confectionery may fall elsewhere.
3. Is food safety inspection required?
It may be required depending on HS, product group and inspection method. Prepare before ETA.
4. Can C/O reduce duty?
Yes, if the C/O form, origin criterion, description and FTA schedule are valid.
5. Is VAT 8% or 10%?
The standard rate is usually 10%; review the VAT reduction rules and exclusion lists for the declaration date.
6. What if the original label has no Vietnamese?
A Vietnamese supplementary label should be prepared before domestic circulation and aligned with the dossier.
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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