Imported biscuits may be delayed by seemingly small but material discrepancies: incorrect HS classification between sweet biscuits, unsweetened biscuits and wafers/waffles; missing food safety self-declaration/import inspection dossier; non-compliant Vietnamese sub-labels; or mismatches in cocoa, milk and additive composition between labels and COA. If these issues are handled only after arrival, the shipment may be re-routed for documentary/physical inspection, lose C/O preferential duty, incur DEM/DET and delay the commercial launch. This article provides an E2E (End-to-End) map covering HS Code, duties, C/O, food safety policy, customs dossier, clearance workflow and pre-ETA risk controls.

PRODUCT GROUPBiscuits

MAIN CONTROLFood safety + labeling

KEY HS1905.31.10 / 1905.31.20

MAJOR RISKWrong HS, composition mismatch, missing self-declaration

QUICK FACTS

Item	Review content
Product scope	Retail-packed biscuits imported for distribution or commercial use, including sweet biscuits, biscuits with/without cocoa and unsweetened biscuits when the technical dossier supports such classification.
Not automatically covered	Candy, chocolate bars, jam, wafers/waffles, cereal bars, puffed snacks, fresh/frozen cakes, supplements or products with special nutrition claims.
Reference HS	1905.31.10 – sweet biscuits not containing cocoa; 1905.31.20 – sweet biscuits containing cocoa; 1905.90.10 if unsweetened teething biscuits; 1905.90.20/1905.90.90 if not sweet biscuits.
Reference duty	Common MFN references: 15% for 1905.31.10/20; 20% for 1905.90.10/20/90; base VAT 10%, check 8% if the VAT reduction remains applicable.
Main policy	Self-declaration/import food safety inspection under Decree 15/2018/ND-CP; goods labeling under Decree 43/2017/ND-CP and its amendments.
C/O	Special preferential duty may apply under an FTA if the C/O is valid, the form and origin criterion are correct, and the goods description/HS are consistent.

Legal note: HS codes and duty rates in this article are references for planning only. Enterprises must verify the catalogue, ingredients, original labels, packaging, COA/test report, C/O and tariff schedule at the customs declaration date. This article does not replace an official customs classification ruling.

SCOPE OF APPLICATION

This article applies to biscuits imported as processed, pre-packed foods for ordinary consumption or commercial distribution. It does not cover candy, chocolate, jam, wafers/waffles, chip-type snacks, fresh cakes, frozen cakes, supplements or products with special nutritional purposes. Samples, gifts, e-commerce shipments, EPE/FDI/factory imports and biscuits with “healthy”, “protein”, “for baby” or “diet” claims may require a separate review. Review must be based on the actual catalogue, datasheet, SKU/model, ingredient list, original label, COA and import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Key ingredients

Wheat/cereal flour, sugar, fat, milk, cocoa, egg, salt, flavorings and additives. Cocoa/chocolate filling or coating is a key HS decision point.

Use and function

Ready-to-eat snack food, not requiring further preparation. If nutrition, vitamin/mineral or child-oriented claims are present, policy must be reviewed separately.

Packaging format

Pouch, box, bag or tin. Net weight, lot number, shelf life and original label must match Invoice, Packing List, labels and declaration dossier.

Goods condition

New goods with sufficient shelf life. Near-expiry goods, samples, gifts or mixed biscuit assortments may require additional explanation.

Criteria to check	Documents to compare	Risk if described incorrectly	Suggested goods description
Biscuit type	Catalogue, original label, product photos	Confusing sweet biscuits with wafers/waffles or unsweetened biscuits may result in wrong HS	“Sweet biscuits, not containing cocoa, retail packed…”
Cocoa content	Ingredient list, COA, label	Incorrect split between 1905.31.10 and 1905.31.20	State “containing cocoa” or “not containing cocoa” only when supported
Filling/coating/cream	Catalogue, formulation, label	May be confused with chocolate/confectionery or other composite products	Describe cream filling, coating and cocoa ratio where shown
Target consumer	Label, claims, marketing materials	Child-oriented or special nutrition products may trigger different policy	Avoid claims that are not supported by the legal dossier
Packing format	Packing List, label, carton mark	Mismatch in quantity, net weight, shelf life or lot number	State pack/box format, net weight and packs per carton

Generic descriptions such as “biscuit”, “cookies” or “snack” without clarifying cocoa content, sweetness, filling/coating and packaging may result in wrong HS, food safety policy, labels and C/O eligibility.

REFERENCE HS CODES

HS classification must be based on the product nature, ingredients, production process, packaging and commercial description. Biscuits are classification-sensitive because trade names such as cookies, biscuits, crackers and wafers may be used interchangeably. Do not rely only on the Invoice description; compare the original label, ingredients and catalogue.

Reference HS code	Applicable condition	Risk if misclassified	Documents to compare
1905.31.10	Sweet biscuits not containing cocoa, retail packed or for ordinary commercial distribution.	If cocoa/chocolate filling or coating exists, customs may require reclassification.	Ingredient label, COA, catalogue, label sample.
1905.31.20	Sweet biscuits containing cocoa in ingredients, coating or filling as shown on the label.	Insufficient proof of cocoa or inconsistent description may affect HS and C/O.	Ingredient list, COA, formulation/technical sheet.
1905.90.10	Unsweetened teething biscuits, only where the label and product dossier clearly support this use.	If normal consumer biscuits are declared as teething biscuits, customs may require reclassification and claim justification.	Label, target user, declaration/testing dossier and product materials.
1905.90.20	Other unsweetened biscuits, such as crackers/soda biscuits where not sweet biscuits.	Declaring under 1905.31 to obtain lower duty may be treated as classification risk.	Flavor label, sugar content, catalogue, sample.
1905.90.90	Other products under heading 1905 if not classifiable as the specific biscuit lines above.	May require explanation of product nature, ingredients and use.	Catalogue, label, photos, test report.

REFERENCE DUTY TABLE

Note: The table below is for landed-cost planning. At declaration, verify the current tariff schedule, VAT policy, valid C/O, origin and FTA conditions.

Reference HS code	Goods scenario	Ordinary import duty	MFN import duty	VAT	Special preferential duty if valid C/O	Review note
1905.31.10	Sweet biscuits not containing cocoa	Reference 22.5% if applying 150% of MFN principle	15%	Base 10%; check 8% if VAT reduction applies	May be 0% or preferential under the relevant FTA	VTP shows MFN 15% and VAT 10% for 1905.31.10; verify at declaration date.
1905.31.20	Sweet biscuits containing cocoa	Reference 22.5% if applying 150% of MFN principle	15%	Base 10%; check 8% if eligible	As per applicable FTA schedule	Key point: cocoa content and description must match C/O/label.
1905.90.10	Unsweetened teething biscuits	Reference 30% if applying 150% of MFN principle	20%	Base 10%; check 8% if eligible	As per applicable FTA schedule	Use only where label/documents clearly support teething biscuits.
1905.90.20	Other unsweetened biscuits	Reference 30% if applying 150% of MFN principle	20%	Base 10%; check 8% if eligible	As per applicable FTA schedule	Used when the product is not a sweet biscuit.
1905.90.90	Other products under heading 1905	Reference 30% if applying 150% of MFN principle	20%	Base 10%; check 8% if eligible	As per applicable FTA schedule	Do not use as a substitute when 1905.31 is properly supported.

APPLICABLE SPECIALIZED MANAGEMENT POLICY

Goods scenario	Potential policy	Documents to check	Authority/portal if determinable	Recommended timing	Risk note
Standard packed biscuits	Product self-declaration; import food safety inspection under Decree 15/2018/ND-CP	Self-declaration, test report, label, ingredients, COA	Local receiving authority; NSW/food safety inspection body depending on channel	Before ETA	Missing self-declaration or suitable testing may delay clearance/distribution.
Biscuits containing cocoa/milk/egg/additives	Review additives, allergens, testing criteria and warning labels	Ingredient list, COA, test report, original label	Food safety authority/accredited lab	Before document finalization	Ingredient mismatch may affect HS, labels and declaration dossier.
Biscuits with nutrition/child claims	May require registration review or product-specific assessment	Label, marketing materials, overseas registration if any	Ministry of Health/specialized body if applicable	Before contract signing	Do not use marketing claims that the legal dossier cannot support.
Samples/testing goods	May follow a different mechanism but purpose must be clear	Sample invoice, purpose letter, quantity, labels	Customs/food safety authority if required	Before shipment	Do not assume full exemption if goods may be used for assessment/distribution.
Imports for EPE/FDI/factory	Review purpose: internal use, raw material, gifts or commercial sales	Contract, PO, intended use, BOM if any	Customs under the applicable declaration type	Before declaration	Wrong declaration type may trigger post-clearance adjustment.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective date/applicable timing	Role in procedure	Articles/appendices to note	Review note
Law	Law on Food Safety 55/2010/QH12	National Assembly	Effective from 01/07/2011	Foundation of food safety management	General principles and responsibilities	Use when determining declaration/inspection obligations.
Decree	Decree 15/2018/ND-CP	Government	Effective from 02/02/2018	Self-declaration, registration, import food safety inspection and labeling	Article 4 and import inspection provisions	Core policy basis for packaged biscuits.
Resolution	Resolution 15/2026/NQ-CP	Government	2026 context	Suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP	Verify actual effectiveness when applying	Maintain Decree 15/2018 basis unless a replacement is effective.
Circular	Circular 24/2019/TT-BYT	Ministry of Health	Effective from 16/10/2019	Management and use of food additives	Additive list and maximum use levels	Review flavorings, sweeteners, preservatives, colors and emulsifiers.
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Check consolidated/current version	Goods labeling and Vietnamese sub-labels	Name, origin, ingredients, quantity, MFG/EXP, warnings	Label mismatch is a common F&B import risk.
Tariff	Decree 26/2023/ND-CP; Decision 15/2023/QD-TTg	Government/Prime Minister	From 15/07/2023; check amendments	MFN and ordinary import duty	Heading 1905 lines	Duty rates are references and must be checked at declaration date.

Enterprises should additionally verify the documents on the official legal document portal or the issuing authority’s website before application.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should additionally verify the documents on the official legal document portal or the issuing authority’s website before application.

Decree 15/2018/ND-CP Vietnam Trade Portal 1905.31.10 Tariff data for heading 1905 Circular 24/2019/TT-BYT Decree 174/2025/ND-CP Decision 2079/QD-TCHQ

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice, Packing List, B/L/AWB, Sales Contract/PO, C/O if preferential duty is claimed, catalogue, original label, COA/test report and product photos.

Specialized dossier

Product self-declaration, test report, Vietnamese sub-label dossier, ingredient list, additive/allergen documents if any, and import food safety inspection dossier if required.

Dossier group	Required document	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial docs	Commercial Invoice, Packing List, Sales Contract/PO	Declaration, value and quantity verification	Importer/Supplier/Docs	Generic goods name, missing packing specs, net weight mismatch	Compare goods name, net weight, carton count and SKU.
Transport docs	B/L or AWB, Arrival Notice, Pre-alert	D/O, manifest, ETA tracking	Forwarder/Carrier/Agent	Wrong consignee, missing pre-alert, package mismatch	Finalize documents before ETA and track vessel/flight.
C/O	FTA C/O if preferential duty is claimed	Special preferential duty	Supplier/Exporter/Importer	Wrong HS, description, third-party invoicing issue	Check draft C/O before original issuance.
Food safety	Self-declaration, test report, ingredients, COA, label	Import food safety inspection and distribution	Importer/QA/Legal	Insufficient testing criteria or unsuitable report	Review chemical, microbiological, heavy metal and additive criteria.
Labeling	Original label, Vietnamese sub-label, artwork	Document/physical inspection	Importer/Brand owner	Wrong ingredients, shelf life, origin or responsible entity	Review label per SKU before shipment.

Goods name, quantity, packing format, origin, ingredients, shelf life, lot number and label information must match across commercial documents, food safety dossier, labels and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Proof document	Consequence if unclear	Recommended handling
HS basis	Is the product a sweet biscuit, unsweetened biscuit or other item?	Catalogue, label, ingredients, photos	Reclassification, duty recovery, delay	Prepare HS comparison table before declaration.
Cocoa/milk/egg/additives	Do the label, COA and declaration match?	Ingredient list, COA, test report	Label/dossier inconsistency	Lock label and ingredient list before ETA.
Food safety dossier	Is self-declaration/testing ready?	Self-declaration, test report	Additional dossier request or sampling	Prepare before ETA, not after arrival.
C/O eligibility	Is the C/O form, origin criterion and description correct?	C/O, Invoice, Packing List	Loss of preferential duty	Review C/O draft before original issuance.
Vietnamese sub-label	Are mandatory contents complete and consistent?	Artwork, original label, sub-label	Held goods or distribution prohibition	Review sub-label per SKU.

PRACTICAL E2E CLEARANCE PROCESS

Step 1: Pre-ETA review

Finalize HS, duty, C/O, food safety policy, self-declaration, testing, Vietnamese labels, shelf life and storage requirements.

Step 2: Lock documents and technical dossier

Finalize Invoice, Packing List, B/L/AWB, catalogue, label, ingredient list and COA/test report; ensure 100% consistency.

Step 3: Prepare food safety/label dossier

Determine whether self-declaration or import food safety inspection applies and prepare dossier before arrival.

Step 4: Customs declaration

Green lane may be cleared subject to conditions; Yellow lane checks documents; Red lane checks documents and physical goods. Common questions: HS, value, C/O, label, ingredients, declaration dossier.

Step 5: Clearance, delivery and record keeping

Deliver goods to warehouse, apply/check Vietnamese sub-labels if required, archive shipment dossier and prepare for post-clearance explanation.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
C/O form or origin criterion error	Loss of preferential duty and unexpected tax cost	Review draft C/O before issuance	C/O, Invoice, Packing List
Ingredient mismatch among label, COA and declaration	Additional explanation or re-testing	Lock artwork and ingredient list before ETA	Label, COA, test report
Generic goods description	Wrong HS, food policy or label	Describe sweet biscuit/contains cocoa/retail packed clearly	Catalogue, original label
Missing suitable test report	Self-declaration/import inspection dossier cannot be completed	Prepare testing checklist before arrival	Test report, self-declaration
Near-expiry or improper storage	Higher sampling/quality concern	Control shelf life and logistics condition	Expiry date, storage condition, photos

FAQ – COMMON BUSINESS QUESTIONS

Do biscuits require an import license?

Do not conclude “no license” before reviewing the actual dossier. Standard biscuits mainly require HS, food safety self-declaration/import inspection, labels and C/O review.

Do biscuits require product self-declaration?

Processed, pre-packed foods are generally reviewed under self-declaration rules of Decree 15/2018/ND-CP unless the product has special characteristics requiring separate assessment.

Is import food safety inspection required?

It may apply according to food safety management policy. The inspection method depends on dossier, compliance history and rules at the import date.

Can C/O reduce duty?

Yes, if the C/O is valid and the goods meet the origin rules under the relevant FTA. Wrong description or HS may lead to rejection.

Are biscuits containing cocoa different from non-cocoa biscuits?

Yes. Cocoa content is a key distinction between 1905.31.10 and 1905.31.20; verify labels and COA.

What if the original label has no Vietnamese?

A Vietnamese sub-label should be prepared before distribution, and it must not conflict with the original label or declaration dossier.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map of HS codes, duty, C/O, food safety dossier and specialized policy for biscuits. In an actual shipment, the enterprise must still review the catalogue, ingredients, original label, COA, commercial documents, origin and import purpose. For shipments involving food safety inspection, C/O or labeling requirements, the dossier should not be reviewed only after arrival. Even a small mismatch among Invoice, Packing List, catalogue, label, C/O or test report may trigger additional documentation, clearance delay or unplanned storage costs.

Pre-ETA review

HS, food safety policy, C/O, duty, labels, catalogue/ingredient list/COA.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, labels, test report and self-declaration.

International logistics

Coordinate agents, carriers/airlines, ETA tracking, pre-alert and transport documents.

Customs & post-clearance

Prepare declaration dossier, handle Green/Yellow/Red lanes, archive shipment records and support explanations.

TGIMEX supports enterprises in building an E2E import plan: pre-ETA policy review, document checking, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance record keeping. This approach helps control schedule, cost and compliance risk from the preparation stage.

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