Tiếng Việt
中文 (中国)
IMPORT PROCEDURES FOR CHOCOLATE INTO VIETNAM
Importing chocolate into Vietnam requires more than a generic customs declaration. The importer should verify whether the product is chocolate or another cocoa-containing food preparation under heading 18.06, check formula, packaging size, filling status, original label, food safety dossier, Vietnamese sub-label, C/O and VAT treatment. A wrong HS code between bulk chocolate, filled bars, non-filled bars, tablets/pastilles or other cocoa preparations may result in document queries, duty adjustment, delayed clearance and additional DEM/DET costs. This article provides an E2E (End-to-End) operational map before ETA (Estimated Time of Arrival).
QUICK FACT TABLE
| Item | Key review point | Operational note |
|---|---|---|
| Product scope | Chocolate and other food preparations containing cocoa under heading 18.06. | Do not automatically apply to biscuits coated with chocolate, cocoa drinks, ice cream, cereal bars or dietary/health products. |
| Reference HS | 1806.20.10, 1806.20.90, 1806.31.00, 1806.32.00, 1806.90.10, 1806.90.30, 1806.90.40, 1806.90.90. | Verify packaging size, filled/non-filled status, tablets/pastilles and actual composition. |
| MFN import duty | Reference rates: 13%, 18%, 20% or 25%, depending on HS. | Check the tariff schedule at the declaration date. |
| Ordinary duty | Generally 150% of the relevant MFN rate if no specific ordinary rate applies; e.g. MFN 20% → ordinary 30%. | Used when MFN/FTA treatment is not available. |
| VAT | Statutory review point is usually 10%; during 01/07/2025–31/12/2026, 8% may apply if the goods are eligible for VAT reduction. | Check exclusion lists and the declaration date. |
| Specialized policy | Food safety self-declaration/import food safety inspection, Vietnamese sub-label and C/O if preferential duty is claimed. | Products with milk, nuts, alcohol, cream filling or special additives need extra formula-based review. |
HS codes and tax rates in this article are operational references. The importer must verify the tariff schedule, C/O, formula, label and food safety dossier at the actual declaration date.
SCOPE OF APPLICATION
This article applies only to chocolate imported for trading, distribution, manufacturing or commercial samples within the group Biscuits, Candy, Chocolate, Jam and Confectionery. It focuses on goods whose essential character is chocolate or cocoa-containing food preparation under heading 18.06.
The dossier must be reviewed against the actual catalogue, specification, formula, original label, test report, purpose of importation and shipment condition.
CLASSIFICATION & PRODUCT IDENTIFICATION
Chocolate should be identified by product nature rather than commercial name only. HS classification may change depending on cocoa content, packaging size, bulk/retail form, filling status and use purpose.
Check cocoa, sugar, milk, vegetable fat, nuts, cream filling, alcohol, additives and sweeteners.
Determine retail pack or bulk pack; whether the immediate packing exceeds 2 kg.
Retail sale, production material, food-service, samples, gifts or EPE/FDI use.
TECHNICAL IDENTIFICATION CRITERIA
| Criterion | Documents to review | Risk if incorrectly described | Suggested declaration description |
|---|---|---|---|
| Product nature | Ingredient list, specification, catalogue, COA. | Wrong classification outside heading 18.06. | Chocolate confectionery / cocoa-containing food preparation. |
| Packaging size and form | Packing List, label, product photos. | Wrong 1806.20 treatment for bulk packs over 2 kg. | Chocolate compound in blocks/slabs/bars, pack size … kg. |
| Filled or non-filled | Specification, product photos, cross-section image. | Wrong 1806.31.00 / 1806.32.00. | Filled chocolate bar / non-filled chocolate bar. |
| Tablets/pastilles | Original label and product photos. | Wrong 1806.90.10 / 1806.90.90. | Chocolate tablets/pastilles, retail pack. |
| Milk/nuts/alcohol/additives | Ingredient list, allergen statement, COA. | Label, food safety or specialized policy gaps. | Chocolate containing milk/nuts; alcohol-free/alcohol-containing if applicable. |
HS CODE – DUTY – C/O
Chocolate is normally reviewed under heading 18.06. Classification should be based on formula, product form, packaging size, filled/non-filled status and use purpose.
| Reference HS | Applicable condition | MFN reference | Ordinary duty reference | VAT reference | C/O and dossier |
|---|---|---|---|---|---|
| 1806.20.10 | Chocolate confectionery in blocks/slabs/bars or bulk form over 2 kg. | 20% | 30%. | 8%/10%. | C/O, invoice, packing list, ingredient list, packaging details. |
| 1806.20.90 | Other preparations in bulk/immediate packing over 2 kg. | 18% | 27%. | 8%/10%. | Must prove it is not 1806.20.10. |
| 1806.31.00 | Filled chocolate in blocks/slabs/bars. | 13% | 19.5%. | 8%/10%. | Check filled description and origin criteria. |
| 1806.32.00 | Non-filled chocolate in blocks/slabs/bars. | 20% | 30%. | 8%/10%. | Check photos/specification to prove non-filled status. |
| 1806.90.10 | Chocolate tablets/pastilles. | 13% | 19.5%. | 8%/10%. | Description and label must match tablet/pastille form. |
| 1806.90.30 | Preparations from flour/groats/starch/malt extract containing 40% to not more than 50% wholly defatted cocoa. | 25% | 37.5%. | 8%/10%. | Use only when formula/COA proves the ingredient threshold; not for ordinary retail chocolate. |
| 1806.90.40 | Preparations based on products of headings 04.01–04.04, containing 5% to not more than 10% wholly defatted cocoa, specially prepared for infants/young children and not packed for retail sale. | 25% | 37.5%. | 8%/10%. | Review only when the product has a dairy base and infant/young-child purpose; special nutrition policy may arise. |
| 1806.90.90 | Other products under heading 1806 after excluding more specific subheadings. | 20% | 30%. | 8%/10%. | Use after excluding more specific subheadings. |
MANDATORY HS REVIEW TABLE
| Reference HS | Condition | Risk | Documents to review |
|---|---|---|---|
| 1806.20 | Bulk/immediate packing over 2 kg. | Duty and HS dispute. | Packing list, packaging photos, specification. |
| 1806.31/1806.32 | Filled or non-filled chocolate bars. | MFN may change from 13% to 20%. | Product photos, formula, label. |
| 1806.90 | Other cocoa-containing food preparations, including tablets/pastilles, special formulas or residual codes. | “Other” code may be challenged if a specific code exists; 1806.90.30/40 require proof of ingredient thresholds. | Formula, COA, catalogue, product standard and self-declaration dossier. |
C/O may reduce duty if the product satisfies the applicable FTA origin rule, transport route, form requirement and matching description/HS code.
SPECIALIZED MANAGEMENT POLICY MATRIX
| Goods situation | Possible policy | Documents to check | Authority/portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Retail chocolate | Food safety self-declaration and imported food safety inspection. | Self-declaration, test report, original label, Vietnamese sub-label. | Food safety authority / NSW where applicable. | Before ETA and before distribution. | Do not wait until cargo arrival. |
| Milk/nuts/cream/alcohol/additives | Additional formula-based food safety and label review. | COA, allergen statement, ingredient list. | Relevant food safety authority. | Before PO and shipping. | No single policy applies to all formulas. |
| Manufacturing material | Food safety import review and traceability. | Specification, COA, contract, production-use statement. | Customs and food safety authority. | Before ETA. | Description should state production use if true. |
| Samples/gifts | Policy depends on quantity and whether used for circulation. | Purpose letter, invoice, photos. | Customs / food safety authority if requested. | Before shipment. | Samples are not automatically exempt from all requirements. |
| EPE/FDI/factory import | Customs purpose, warehouse record, post-clearance documentation. | Contract, invoice, PL, production plan if needed. | Managing customs office. | Before ETA. | Wrong import purpose may affect tax/compliance. |
LEGAL DOCUMENTS TO REVIEW
| Group | Document | Authority | Effective timing | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Law | Food Safety Law 55/2010/QH12 | National Assembly | Current framework. | Food safety legal basis. | Imported food principles. | Check amendments if any. |
| Decree | Decree 15/2018/ND-CP | Government | Effective 02/02/2018. | Self-declaration, import food safety inspection, food labeling. | Food declaration and inspection procedures. | Review current applicability. |
| Labeling | Decree 43/2017/ND-CP and 111/2021/ND-CP | Government | Effective 01/06/2017 and 15/02/2022. | Vietnamese label and origin marking. | Mandatory label contents. | Check allergen, expiry date and storage. |
| HS nomenclature | Circular 31/2022/TT-BTC | Ministry of Finance | Effective 01/12/2022. | Vietnam import/export nomenclature. | Chapter 18, heading 18.06. | Apply GIR and chapter notes. |
| Tariff | Decree 26/2023/ND-CP | Government | Effective 15/07/2023. | MFN tariff schedule. | Appendix on import duty. | Check latest amendments. |
| Ordinary duty | Decision 15/2023/QD-TTg | Prime Minister | Effective 15/07/2023. | Ordinary import duty rule. | 150% MFN principle. | Use when MFN/FTA not available. |
| VAT | Resolution 204/2025/QH15 and Decree 174/2025/ND-CP | National Assembly/Government | 01/07/2025–31/12/2026. | VAT reduction from 10% to 8% if eligible. | Exclusion appendices. | Review at declaration date. |
| QCVN | QCVN 8-1:2011/BYT – mycotoxin contamination limits in food. | Ministry of Health | Review validity at application date. | Testing basis if the product/formula falls within scope. | Relevant indicators for cocoa/nut/ingredient groups if applicable. | Do not apply mechanically without formula review. |
| QCVN | QCVN 8-2:2011/BYT – heavy metal contamination limits in food. | Ministry of Health | Review validity at application date. | Testing basis; cocoa and cocoa products including chocolate are common review points. | Lead, cadmium and relevant indicators by product group. | Cross-check with test report before self-declaration. |
| QCVN | QCVN 8-3:2012/BYT – microbiological contaminants in food. | Ministry of Health | Issued with Circular 05/2012/TT-BYT; verify validity. | Microbiological review where applicable. | Applicable indicators by product group. | No conclusion without formula and product form. |
| Standard | TCVN 10727:2015 | MOST | Technical reference. | Chocolate and chocolate products. | Quality/ingredient reference. | Do not treat TCVN as mandatory QCVN unless required. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should cross-check documents on the official legal document portal or the issuing authority’s website before application.
CUSTOMS CLEARANCE DOSSIER
Commercial documents
Specialized documents if applicable
DOSSIER CHECKLIST BY OPERATION
| Dossier group | Required documents | Used for which step | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, PL, Contract/PO. | Declaration, value, quantity. | Purchasing/Docs/Supplier. | Generic product name. | Match description, quantity, weights and Incoterms. |
| Transport | B/L or AWB, arrival notice, pre-alert. | Delivery order and manifest. | Forwarder/Carrier/Docs. | Wrong consignee or package count. | Compare with invoice/PL before shipment. |
| HS & duty | Specification, ingredients, photos. | HS, duty, C/O. | Importer/Broker/Compliance. | Filled/non-filled or bulk/retail mismatch. | Map each SKU to proposed HS. |
| Food safety | Declaration, test report, label. | Food safety compliance. | QA/RA/Compliance. | Test criteria not matching the product. | Review batch, shelf life, allergens and storage. |
| C/O | C/O, transport docs, invoice. | FTA preferential duty. | Supplier/Exporter/Docs. | Wrong HS/description/origin criterion. | Review form, origin rule, route and dates. |
| Label | Original label, Vietnamese sub-label. | Clearance/circulation. | Importer/QA/Marketing. | Missing ingredients, origin, expiry date. | Approve labels before arrival. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | 1806.20, 1806.31, 1806.32 or 1806.90? | Catalogue, formula, photos, PL. | HS query and duty adjustment. | Finalize SKU-level HS before ETA. |
| Filled/non-filled | Does the product contain filling? | Photos, specification, label. | Wrong MFN 13%/20%. | Ask supplier for written specification. |
| Food safety | Is self-declaration/test report ready? | Declaration, test report, label. | Delay in circulation or clearance support. | Prepare before arrival. |
| VAT | 8% or 10%? | VAT rules and HS. | Wrong tax payment. | Check VAT policy at declaration date. |
| C/O | Is C/O valid and beneficial? | C/O, B/L, invoice. | FTA duty denied. | Check form, origin criterion and route. |
| Vietnamese label | Is sub-label compliant? | Original and Vietnamese label. | Circulation/post-clearance risk. | Approve label before import. |
PRACTICAL E2E PROCESS
Confirm HS, food safety policy, VAT, C/O, label and storage requirements.
Match invoice, PL, B/L/AWB, ingredients, specification, label and packaging.
Prepare self-declaration, test report, import inspection dossier if applicable, and Vietnamese sub-label.
Declare HS, value, C/O, duty and VAT; prepare explanation for Yellow/Red channel.
Collect cargo, check quantity/condition, control storage and label before circulation.
Archive customs, food safety, C/O, labels, product photos and test reports.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| Generic product name | Wrong HS and duty query. | Split SKU by form and filling status. | Catalogue, ingredients, PL. |
| Invalid C/O | FTA duty denied. | Check form, origin criterion and route. | C/O, B/L/AWB, invoice. |
| Missing food safety declaration/test report | Delayed clearance/circulation. | Prepare dossier before ETA. | Declaration, test report, label. |
| Incorrect Vietnamese label | Post-clearance/circulation risk. | Review ingredients, allergens, expiry date, origin. | Original label and sub-label. |
| Wrong VAT 8%/10% | Tax adjustment. | Check current VAT reduction rules. | HS and VAT regulations. |
| Poor shelf-life/storage control | Quality damage or commercial dispute. | Confirm minimum shelf life and transport condition. | COA, shelf-life statement, booking. |
FAQ
| Question | Answer |
|---|---|
| Does chocolate import require a license? | Do not conclude absolutely. For ordinary chocolate, focus on food safety declaration/inspection and labeling; special formulas require additional review. |
| Which HS code applies? | Usually heading 1806, but subheading depends on bulk/retail form, filled/non-filled status and product type. |
| Is VAT 8% or 10%? | The base review is 10%; 8% may apply during the VAT reduction period if eligible. |
| Can C/O reduce duty? | Yes, if the C/O is valid and origin rules are met. |
| Is Vietnamese sub-label required? | Yes, if goods are circulated in Vietnam. |
| Does chocolate with nuts or milk need extra review? | Yes. Allergens, formula and label requirements should be reviewed carefully. |
| Are samples handled like commercial goods? | It depends on quantity and purpose. Prepare explanation and do not assume full exemption. |
RELATED ARTICLES
IMPLEMENTATION SOLUTION FROM TGIMEX
This article provides an operational map for HS code, taxes, food safety dossier, labeling and specialized policies for chocolate. For actual shipments, the importer should still verify formula, catalogue, label, C/O, documents, origin and import purpose.
HS, duty, VAT, C/O, food safety, sub-label, ingredients and allergen risks.
Invoice, PL, B/L/AWB, C/O, catalogue, test report and label matching.
Agent/carrier coordination, ETA tracking, pre-alert and transport documents.
Green/Yellow/Red channel handling and explanation on HS, value, C/O and food safety.
Shipment-level records, sub-labels, declaration dossier and post-clearance support.
Schedule, cost and storage control for heat-sensitive chocolate cargo.
For shipments that may involve food safety inspection, C/O or labeling requirements, enterprises should not wait until cargo arrival to start the document review.
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