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Import procedures by product · Food & Beverage
IMPORT PROCEDURES FOR BLENDED OIL (REFINED BLENDED VEGETABLE OIL)
Blended oil may look like a standard consumer product, yet a vague description may trigger HS classification queries, food safety inspection, Vietnamese labeling issues, C/O rejection and cost overruns. This guide provides an E2E (End-to-End) compliance map covering HS code, import duty, VAT, C/O, food safety requirements, customs documents, clearance workflow and key risks to block before ETA (Estimated Time of Arrival).
QUICK FACT
| Checkpoint | What to review | Operational note |
|---|---|---|
| Product name | Blended oil / refined blended vegetable oil for food use | State base oils such as palm, soybean, sunflower, rapeseed, rice bran, sesame, etc. |
| Reference HS | 1517.90.90 – other edible mixtures/preparations of animal or vegetable fats or oils | Do not apply automatically if the product is a single-origin oil under headings 1507/1511/1512/1514. |
| MFN import duty | 30% for HS 1517.90.90 | Re-check the tariff schedule at the customs declaration date. |
| Ordinary import duty | 45% as a risk scenario based on 150% of MFN | Use only for non-MFN/non-FTA scenario planning. |
| Import VAT | Usually 10%; during 01 Jul 2025–31 Dec 2026, review potential 8% VAT if eligible and not excluded | Do not apply 8% automatically; verify HS and VAT policy at declaration. |
| Specialized policy | Food safety, product self-declaration, state inspection for imported food if listed | Vegetable oil/edible oil is commonly under MOIT management. |
| Technical regulations | QCVN 29:2026/BCT effective 01 Dec 2026; QCVN 8-1, 8-2, 8-3/BYT if applicable | Review transition provisions for products declared before QCVN 29 takes effect. |
Legal note
This guide is an operational review framework. Do not finalize HS code, duty rate, VAT, food safety inspection method or label content based only on the commercial name “blended oil”. Review specification, ingredient composition, refining status, original label, COA, intended use and regulations effective at declaration.
SCOPE OF APPLICATION
Covered products
- Food-grade blended oil made from two or more refined vegetable oils.
- Bottled, canned, drum or flexitank cooking oil for retail, food service or food manufacturing.
- Products with permitted antioxidants, vitamin A or additives, subject to dossier review.
Not automatically covered
- Crude oil, single-origin oils, industrial oil, lubricants, essential oils, fish oil, animal fats or supplement oils.
- Samples, non-commercial goods, aid goods, project shipments or special customs regimes.
- Products with nutrition/health claims, omega/MCT/vitamin positioning or special dietary use require additional review.
Review according to specification, datasheet, commercial name, composition and actual import purpose.
CLASSIFICATION & PRODUCT IDENTIFICATION
Blended oil should be identified by technical nature, not merely by sales name. Key factors include whether the product is a refined blended vegetable oil for food use, whether it is refined, bleached, deodorized, hydrogenated, interesterified or mixed with additives, and whether it is imported as retail goods or manufacturing input.
Composition
Base oil ratio, antioxidants, vitamins, flavors or additives if any.
Physical form
Liquid/semi-solid; bottle, can, drum or flexitank; retail or industrial input.
Specifications
Acid value, peroxide value, moisture, trans fat, heavy metals, mycotoxins and pesticide residues if applicable.
TECHNICAL IDENTIFICATION CRITERIA TABLE
| Criteria | Documents to check | Risk if incorrectly described | Suggested goods description |
|---|---|---|---|
| Commercial and technical name | Invoice, Packing List, label, specification | Generic “cooking oil” may trigger HS and food safety queries | Blended refined vegetable oil, food grade, composition: … |
| Base oils and blend ratio | Specification, COA, ingredient list | May be misclassified as a single oil or HS 1517 preparation | State base oils and ratios where available. |
| Processing status | Datasheet, COA, refining process | Confusion between crude, refined, hydrogenated oil or margarine | Refined, bleached and deodorized blended vegetable oil, not chemically modified if accurate. |
| Packaging and intended use | Packing List, label, contract | Wrong policy between retail and industrial input | Food grade blended oil, packed in … for food processing/retail. |
| Food safety indicators | Test report, COA, self-declaration | Insufficient self-declaration/food inspection basis | Refer to specification and applicable producer standard. |
| Labeling | Original label, Vietnamese sub-label | Wrong product name, ingredients, origin, MFG/EXP | Vietnamese name should reflect refined blended vegetable oil/cooking oil. |
Identification warning
A vague product description may lead to wrong HS, wrong specialized policy, wrong testing indicators, defective self-declaration and non-compliant labeling.
HS CODE – DUTY – C/O
HS classification must be based on composition and processing nature. If the product is an edible mixture/preparation of refined vegetable oils, heading 1517 is commonly reviewed. If it is a single oil or chemically modified oil, another heading may apply.
REFERENCE HS CODE TABLE
| Reference HS | Applicable condition | Risk of wrong HS | Documents to check |
|---|---|---|---|
| 1517.90.90 | Other edible mixtures/preparations of animal or vegetable fats/oils; blended oil not covered by margarine 1517.10 | Wrong duty, food safety scope, C/O treatment and tax adjustment | Specification, ingredient list, COA, label, catalogue, contract. |
| 1507/1511/1512/1514… | Single-origin oils such as soybean, palm, sunflower, rapeseed, etc. | Declaring HS 1517 for a single oil may be challenged | COA, composition ratio, base oil standard. |
| 1516 | Hydrogenated, interesterified, re-esterified or elaidinized oils/fats | Chemically modified products declared as ordinary blended oil may be questioned | Manufacturing process, datasheet, COA. |
| 1517.10 | Margarine where legally appropriate | Confusion between margarine/spread and blended cooking oil | Label, form, use, emulsion/water composition. |
INDICATIVE DUTY TABLE FOR HS 1517.90.90
| Tax scenario | Indicative rate | Condition | Landed cost note |
|---|---|---|---|
| MFN import duty | 30% | Goods eligible for MFN and correctly classified | Base case if no FTA C/O is used. |
| Ordinary duty | 45% indicative | Risk scenario where MFN/FTA is not available | Verify the ordinary tariff before quotation. |
| FTA preferential duty with valid C/O | May be 0% or lower than MFN depending on FTA and origin | Valid C/O, origin criteria, goods description, invoice and direct transport | Do not assume 0%; check ATIGA, ACFTA, AJCEP, VJEPA, CPTPP, RCEP, EVFTA, UKVFTA, etc. |
| Import VAT | Usually 10%; possible 8% under VAT reduction policy if eligible | Subject to Decree 174/2025/ND-CP and exclusion appendices | Confirm on actual HS and current VAT policy. |
| Excise/environmental tax | Usually not applicable to food-grade blended oil | Review if the product is not food-grade or has special nature | Avoid absolute statements without dossier review. |
TAX CHECKLIST BEFORE LANDED COST FINALIZATION
| Checkpoint | Reason | Documents | Control action |
|---|---|---|---|
| HS heading | Different headings have different rates and policies | Specification, COA, composition | Do not finalize tax based only on sales name. |
| C/O preference | May materially reduce import duty | C/O, invoice, B/L, origin rule | Review draft C/O before shipment. |
| VAT 8% or 10% | Directly affects cash flow | HS, VAT appendices, current policy | Do not use 8% automatically. |
| Food safety/testing | May affect clearance and circulation | Test report, self-declaration | Prepare before ETA. |
| Customs value | Impacts import duty and VAT | Invoice, contract, freight, insurance | Review Incoterms and dutiable additions. |
FOOD SAFETY / QCVN TESTING CHECKPOINTS FOR BLENDED OIL
| Checkpoint group | What to check | Required evidence | Risk if missing | Application note |
|---|---|---|---|---|
| Refined-oil identity | Appearance, colour, odour, clarity and visible impurities where required by applicable standards/regulations | Specification, COA, test report, manufacturer standard | The product may fail to prove its refined/blended oil nature, creating HS and food-safety questions | Do not insert numeric limits before checking the exact QCVN/TCVN and base-oil type. |
| Oxidation/quality parameters | Acid value, peroxide value, moisture/volatile matter and insoluble impurities where included in the test plan | Lot test report or self-declaration test report | Weak self-declaration dossier and higher food-safety review risk | Critical for drums, flexitanks or long-transit shipments. |
| Contaminants | Heavy metals, mycotoxins, pesticide residues/PAH where risk is relevant to the oil base | Test report, raw material COA, manufacturer quality certificate | Additional testing may be requested or the product may fail food safety requirements | Review QCVN 8-1, QCVN 8-2, QCVN 8-3/BYT and related regulations. |
| Additives/fortification | Antioxidants, colourants, flavourings, vitamin A/E or nutrition claims where present | Ingredient list, formula, label dossier and self-declaration dossier | Unapproved additives or excessive levels may invalidate declaration and labeling | Review current food additive management rules, especially for antioxidants or fortification. |
| Direct-contact packaging | Bottle/can/drum/flexitank material, sealing condition and food-contact suitability | Label, packaging specification and certificates if available | Migration, leakage, damage or market-surveillance risk | If packaging is imported separately, a separate food-contact packaging procedure may apply. |
| QCVN 29:2026/BCT transition | Shipments near or after 01 Dec 2026 should review scope, technical criteria and transition provisions | QCVN 29:2026/BCT, test report, declaration dossier, manufacturer standard | Insufficient transition planning may delay circulation or require additional dossiers | Update test report templates and declaration dossiers before the effective date. |
QUICK DISTINCTION: BLENDED OIL VS COMMONLY CONFUSED GROUPS
| Potentially confused group | Identification signs | HS to review | Common error | Document control |
|---|---|---|---|---|
| Blended oil within this article | Mixture of two or more refined vegetable oils, food-grade, liquid or commercial form | 1517.90.90 reference | Using generic “cooking oil” without composition ratio | Obtain specification, ingredient list and COA. |
| Single refined vegetable oil | Only one base oil such as soybean, palm, sunflower, rapeseed/canola | 1507, 1511, 1512, 1514 etc. depending on oil type | Using 1517.90.90 for a single oil | Confirm composition and base-oil standard before HS finalization. |
| Margarine/shortening/spreadable fat | Semi-solid structure, water/emulsifier content or bakery/spread use | 1517.10 or relevant subheading | Confusing it with liquid blended cooking oil | Check physical form, use, water content and label. |
| Hydrogenated/interesterified oil | Hydrogenation, interesterification, re-esterification or elaidinization process | 1516 or relevant heading | Failing to disclose processing nature | Request process statement/datasheet from manufacturer. |
| Industrial/non-food oil | Lubricant, technical, cosmetic or industrial grade; not food grade | Outside this article scope | Applying food procedures to non-food goods | Review import purpose, MSDS/TDS and label. |
APPLICABLE SPECIALIZED POLICIES
SPECIALIZED POLICY MATRIX
| Goods situation | Possible policy | Documents to check | Authority/portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Food-grade blended oil for trading | Self-declaration and state food safety inspection if listed | Self-declaration, test report, label, COA, specification | National Single Window and competent food safety authority; MOIT scope often relevant | Before ETA | Do not wait until cargo arrival. |
| Retail goods with finished label | Imported goods labeling and Vietnamese sub-label | Original label, sub-label, artwork | Customs/market surveillance/food safety authorities | Before declaration and circulation | Label errors may require correction. |
| Vitamin A or nutrition claims | Additional QCVN/standard and claim review | Formula, test report, label | Competent food safety authority | Before self-declaration/import | Improper claims may change compliance scope. |
| Refined/blended vegetable oil from 01 Dec 2026 | QCVN 29:2026/BCT and transition requirements | Testing, declaration/conformity dossier if applicable | MOIT/assigned authorities | Before effective date | Review carefully for shipments after effective date. |
| Samples/EPE/FDI/factory goods | Different treatment may apply by purpose and customs regime | Purpose, internal documents, customs type | Customs and relevant authority | Before choosing customs regime | Not automatically the same as trading goods. |
| Food-contact packaging imported together | Food-contact material review if relevant | Packaging structure and certificates if any | Food safety authority/market supervision | Before circulation | Packaging may affect labeling/food safety risk. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective timing | Role | Key points | Review note |
|---|---|---|---|---|---|---|
| Law | Law on Food Safety 55/2010/QH12 | National Assembly | Effective 01 Jul 2011 | Food safety legal foundation | General food safety, declaration and inspection requirements | Check amendments if any. |
| Decree | Decree 15/2018/ND-CP | Government | Effective 02 Feb 2018; to be reviewed with Resolution 15/2026/NQ-CP context | Self-declaration, imported food safety inspection, food labeling | Chapters on self-declaration and state inspection | Apply according to actual product group. |
| Resolution | Resolution 15/2026/NQ-CP | Government | Effective 06 Apr 2026 | Temporarily suspends certain new food safety instruments | Suspension of Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP | Verify on official portals. |
| Decision | Decision 1182/QD-BCT 2021 | MOIT | Effective from 06 Apr 2021 | List of imported goods subject to MOIT specialized inspection | Food safety appendices where applicable | Review by actual HS. |
| Technical regulation | Circular 10/2026/TT-BCT issuing QCVN 29:2026/BCT | MOIT | Effective 01 Dec 2026 | National technical regulation for refined vegetable oils | Transition and technical requirements | Important for post-effective-date shipments. |
| QCVN/TCVN | QCVN 8-1, 8-2, 8-3/BYT and relevant TCVN | MOH/standards bodies | According to each document | Contaminant limits and technical standards | Testing plan basis | Do not list indicators without a test plan. |
| Labeling | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | NĐ 43 from 01 Jun 2017; NĐ 111 from 15 Feb 2022 | Goods labeling and Vietnamese sub-label | Product name, origin, quantity, ingredients, MFG/EXP, responsible entity | Review artwork early. |
| Food additives | Circular 24/2019/TT-BYT and amendments/consolidated versions where applicable | MOH | Effective from 16 Oct 2019; current version must be checked | Controls permitted additives, usage levels and conditions for food use | Additive list, ML/GMP and corresponding food category | Critical if blended oil contains antioxidants, flavouring, colour, vitamins or nutrition claims. |
| Tariff/origin/customs | Current import-export tariff schedules; Circulars 38/2015, 39/2018, 33/2023 | Government/MOF | According to each document | Duty, VAT, C/O and customs procedures | HS, value, C/O and customs dossier | Check on declaration date. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should search documents by number on official legal portals or the issuing authority’s website before application.
CUSTOMS DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if claiming FTA preference.
- Specification, COA, test report, product photo and original label.
Specialized documents if applicable
- Product self-declaration.
- Food safety test report.
- Imported food safety inspection dossier.
- Vietnamese sub-label draft.
- Ingredient list, internal standard and quality certificates if any.
OPERATIONAL DOSSIER CHECKLIST
| Dossier group | Required documents | Used for | Prepared by | Common errors | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Customs value and declaration | Exporter/Importer/Docs | Generic product name, inconsistent units | Cross-check name, quantity, unit price and Incoterms. |
| Transport | B/L or AWB, Arrival Notice, Pre-alert | D/O, declaration and ETA tracking | Forwarder/Carrier/Agent | Wrong consignee or port | Match with contract and invoice. |
| Technical/Food safety | Specification, COA, test report, ingredient list | HS, self-declaration and food inspection | Manufacturer/Importer/QA | Missing blend ratio or test items | Finalize test plan before shipping. |
| C/O | Valid C/O and transport proof | FTA duty preference | Exporter/Importer | Wrong HS, description or origin criterion | Check draft C/O before issuance. |
| Labeling | Original label, Vietnamese sub-label, artwork | Clearance/circulation | Importer/Regulatory/Marketing | Missing origin, ingredients, MFG/EXP | Review against specification and declaration. |
| Post-clearance | Customs declaration, tax payment, C/O, food safety dossier | Audit/post-clearance review | Importer/Accounting/Compliance | Dossier mismatch or missing originals | Archive by declaration/lot number. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS code | Is it HS 1517 or a single/modified oil heading? | Specification, COA, label | HS query and tax adjustment | Review classification before ETA. |
| Food safety | Is self-declaration/testing ready? | Self-declaration, test report | Delay in clearance/circulation | Prepare before ETA. |
| C/O | Is the C/O valid for FTA preference? | C/O, B/L, invoice | Loss of preference | Review draft C/O before ETD. |
| Labeling | Are name, ingredients, origin, MFG/EXP correct? | Artwork, label | Correction request | Review label before arrival. |
| VAT | 8% or 10% at declaration? | HS and VAT policy | Wrong landed cost | Confirm at declaration date. |
| QCVN 29:2026/BCT | Does the shipment fall after the effective date? | Spec, testing, declaration dossier | New compliance gap | Prepare transition plan. |
PRACTICAL E2E PROCESS
Step 1: Pre-ETA review
Confirm HS, food safety policy, import duty, VAT, C/O, label and applicable technical regulations.
Step 2: Lock documents
Lock invoice, packing list, B/L/AWB, specification, COA, ingredient list and labels.
Step 3: Food safety dossier
Prepare self-declaration, testing and imported food inspection where applicable.
Step 4: Customs declaration
Green lane: conditional clearance; Yellow: document check; Red: document and physical inspection.
Step 5: Clearance and delivery
Pay taxes, complete inspection, obtain cargo, control Vietnamese labels before circulation.
Step 6: Post-clearance filing
Archive declaration, tax, C/O, food safety, label and test report by lot.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents |
|---|---|---|---|
| Generic goods name | Wrong HS/policy | Describe blended refined vegetable oil and base oils | Invoice, specification, label. |
| Missing test report/self-declaration | Food safety delay | Prepare testing and declaration early | Test report, self-declaration. |
| Invalid C/O | Loss of duty preference | Check draft C/O | C/O draft, invoice, B/L. |
| Wrong VAT assumption | Wrong cash planning | Review current VAT policy by HS | Tariff/VAT appendices. |
| Label errors | Correction or circulation risk | Review original and Vietnamese labels | Artwork, label. |
| QCVN 29 not prepared | Compliance gap after effective date | Review transition and testing | QCVN, test report. |
FAQ
1. Does blended oil require an import license?
Do not conclude absolutely. Food-grade blended oil normally focuses on food safety dossiers, self-declaration, imported food inspection and labeling. Review actual documents.
2. Is HS 1517.90.90 always correct?
No. It is only a reference for edible mixtures/preparations. Single oils, crude oils, hydrogenated oils or margarine may use other HS codes.
3. VAT 8% or 10%?
Review by actual HS and VAT policy at declaration. Do not apply 8% automatically.
4. Is testing needed before import?
It is strongly recommended to prepare testing and self-declaration before arrival to avoid delays.
5. Can C/O reduce duty?
Potentially yes, subject to FTA schedule, form, origin rule, HS and transport documents.
6. How does QCVN 29:2026/BCT affect the product?
It takes effect from 01 Dec 2026; shipments near or after that date should be reviewed for transition and compliance requirements.
IMPLEMENTATION SUPPORT FROM TGIMEX
This guide provides the compliance map for blended oil. Actual shipments still require review of specifications, base oil composition, documents, origin, labels and import purpose.
Coordination capability
- Agent network in over 60 countries.
- Member of WCA, WCA China Global, VLA and HNLA.
- Sea, air, road and rail freight solutions.
Support scope
- Pre-ETA review: HS, policy, C/O, duty, VAT, label and food safety dossier.
- Document control: Invoice, Packing List, B/L/AWB, C/O, COA and test report.
- Customs declaration, lane handling, inland delivery and post-clearance filing.
For shipments with food safety inspection, C/O or labeling risks, enterprises should not wait until arrival to begin dossier review. Any mismatch may lead to supplementary document requests, clearance delay or unplanned storage costs.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
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