Flour may look straightforward, but clearance risk appears when the shipment is described only as “flour” without clarifying whether it is wheat flour, cereal flour, potato flour, legume flour, root/tuber flour, or a blended premix. A mismatch among invoice, packing list, label, COA and food safety/phytosanitary dossiers may lead to wrong HS classification, additional document requests, loss of C/O preference and DEM/DET. This article provides an E2E map covering HS code, duty, C/O, plant quarantine, food safety, labelling and customs dossier control.

Note: This article applies only to flour for food or food ingredient use. It must not be automatically applied to starch, premix, baking mix or blended preparations.

QUICK FACT

Item	Review point	Operational note
Product group	Flour under the flour, starch, premix and baking mix group.	Pure flour only; not starch or blended mix.
Main HS directions	1101.00.11, 1101.00.19, 1102.20.00, 1102.90.10, 1105.10.00, 1106.xx.	Finalize based on source material, processing and composition.
MFN duty	1101/1102: usually 15%; 1105/1106: usually 30%.	Confirm against the tariff at the declaration date.
VAT	Indicative treatment: 10% for wheat/rice/legume flours under Chapter 11; verify the VAT tariff and any reduction policy at the customs declaration date.	Do not record “not subject to VAT”, 0% or 8% unless the HS code, product nature and applicable regulation support it.
Main policies	Plant quarantine, food safety import control/self-declaration and goods labelling.	Depends on processing level, packaging and import purpose.

SCOPE OF APPLICATION

Legal note: Review according to specification, COA, original label, ingredient composition, production process and actual import purpose. Do not combine flour, starch, premix and baking mix into one legal conclusion.

Applicable

Wheat flour, meslin flour, corn flour, rice flour, other cereal flour, potato flour, cassava flour, flour from dried legumes or plant materials used as food/food ingredients.

Not automatically applicable

Refined starch, additive premix, baking mix, flour containing sugar/flavour/raising agents, supplements, feed ingredients, pharmaceutical or industrial raw materials.

CLASSIFICATION & PRODUCT IDENTIFICATION

The key decisions are source material, milling/processing level, blended ingredients, intended use and labelling.

Criterion	Dossier to check	Risk if misdescribed	Suggested goods description
Source material	Specification, COA, ingredient list	Wrong HS among wheat, corn, rice, potato or legume flour.	Wheat flour / Rice flour / Corn flour, food ingredient, new 100%.
Blended ingredients	Formula, label, SDS/MSDS if any	Confusing pure flour with premix/baking mix.	State “not mixed with sugar, baking powder, flavour or additives” where true.
Processing level	Production flow, mesh size	Confusing flour, meal, starch or other preparations.	Powder/flour obtained by milling; not starch.
Import purpose	PO, contract, declaration dossier	Incorrect food safety or quarantine policy.	Food ingredient for bakery/food manufacturing.
Packaging and label	Original label, artwork, packing list	Missing Vietnamese supplementary label or wrong origin/quantity.	State packaging, net weight, origin and lot/batch.

HS CODE – DUTY – C/O

One HS code should not be applied to all flour products. Classification must be based on source material, milling/processing level, ingredient composition and intended use. The table below is an initial review framework and must be verified against the tariff schedule and actual dossier at the declaration date.

Quick duty map
Pure flour must be distinguished from premix/baking mix

MFN 1101/110215%Wheat/meslin flour and other cereal flours where the product remains ordinary flour.

MFN 1105/110630%Potato flour, legume flour, cassava/root/tuber flour or other plant-based flour.

Ordinary duty150%Calculated by reference to the corresponding MFN rate where the ordinary duty principle applies.

VAT10%Indicative review direction for Chapter 11 flour; blended products must be reviewed separately.

Decision point: where the dossier shows sugar, raising agent, enzyme, flavour, additive or a formulated mixture for baking/food preparation, the product should not continue to be treated as pure flour; review it as premix, baking mix or another food preparation.

Indicative HS code	Application conditions	Import duty	VAT	C/O and dossier to confirm
1101.00.11 1101.00.19	Wheat / meslin flour Micronutrient-fortified wheat flour or other wheat flour; not a prepared mix.	MFN: 15%Ordinary duty: indicatively 22.5% where 150% MFN is applied.	10%Review separately if additives are blended or the product is packed/marketed as a food preparation.	C/O may reduce duty to 0% or another preferential rate under an applicable FTA if valid. Check ingredient list, COA, original label, milling process, quarantine/food-safety dossier.
1102.20.00 1102.90.10 1102.90.90	Other cereal flour Corn flour, rice flour or other cereal flour; not starch and not premix.	MFN: 15%Ordinary duty: indicatively 22.5%.	10%Do not apply a different rate without legal basis by HS code and VAT policy at declaration date.	Check C/O form, origin criterion, goods description and direct consignment. Review specification, ingredients, label, COA and import purpose.
1105.10.00	Potato flour Potato flour, meal or powder; not refined potato starch.	MFN: 30%Ordinary duty: indicatively 45%.	10%Distinguish flour from starch; wrong nature may change duty and policy.	FTA preference may apply if origin rules are met. Check COA, specification, mesh size, production process and invoice description.
1106.10.00 1106.20.10 1106.30.00	Legume / root / fruit flour Flour from dried legumes, cassava/roots/tubers or Chapter 8 products where not classified under 1101/1102.	MFN: 30%Ordinary duty: indicatively 45%.	10%Verify by botanical source, processing level and VAT policy at declaration date.	Review origin of raw material and production process. Check botanical/source material, COA, phytosanitary certificate if applicable and import purpose.
1901.20.xx 2106.xx	Warning route only Only when the product is no longer pure flour but a premix, baking mix or preparation containing sugar, raising agent, additive or flavour.	By specific codeNot a general rate for pure flour.	Separate reviewBased on composition, intended use and actual HS classification.	C/O follows the origin rule for the prepared mixture. Check formula, ingredient ratio, label, instructions for use and declaration/food-safety dossier.

C/O warning before landed-cost finalization:

C/O preference may be denied if the C/O form, origin criterion, goods description, HS code or transport documents do not match the import dossier.
For flour, the source of grain/cereal/root/fruit material and the milling process should be reviewed to determine whether the FTA origin rule is satisfied.
If the HS code on the C/O differs from the customs declaration or the description is too generic, the preferential rate may be rejected and the duty cost must be recalculated.

SPECIALIZED MANAGEMENT POLICY

Scenario	Possible policy	Dossier	Authority/portal	Timing	Risk note
Pure flour for food use	Food safety import control/self-declaration if applicable.	COA, label, specification, declaration dossier.	Food safety authority/NSW where applicable.	Before ETA.	Late dossier may delay clearance or circulation.
Plant-origin flour	Plant quarantine if falling under the quarantine list.	Phytosanitary certificate, origin, packing.	Plant quarantine authority.	Before arrival/pre-alert stage.	Missing certificate may block clearance.
Flour blended as premix	Prepared food policy and separate food safety review.	Formula, additive ratio, label, instruction.	Competent food safety authority.	Before HS finalization.	Do not use pure flour HS automatically.
Sample/testing goods	Possible exemption/simplification if conditions are met.	Purpose statement, quantity, commitment.	Customs/specialized authority.	Before ETA.	Unclear purpose may be treated as commercial goods.
EPE/FDI/factory import	Food safety, quarantine and customs regime by import type.	Contract, BOM/production records, internal use documents.	Customs and relevant authority.	Before declaration.	Align import purpose and records.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Authority	Effective date	Role	Key point	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	As applicable	General food safety framework.	Imported food requirements.	Review by product purpose.
Decree	Decree 15/2018/ND-CP	Government	02/02/2018	Self-declaration, import food safety inspection and labelling.	Food safety procedures.	Apply according to actual dossier.
Circular	Circular 15/2024/TT-BYT	Ministry of Health	02/11/2024	HS-based list for import food safety inspection under MOH.	Annexed list.	Check actual HS.
Circular	Circular 14/2024/TT-BNNPTNT	MARD	15/12/2024	Plant quarantine list.	Quarantine and pest-risk list.	Review by source/processing.
Label	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Decree 111 effective 15/02/2022	Goods labelling and Vietnamese supplementary label.	Mandatory label contents.	Check before circulation.
Tariff	Decree 26/2023/ND-CP and Decree 199/2025/ND-CP	Government	15/07/2023 and 08/07/2025	MFN import tariff.	Chapter 11.	Confirm at declaration date.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Decree 15/2018 Circular 15/2024 Circular 14/2024 Decree 199/2025

Enterprises should cross-check the documents on official legal portals or competent authority websites before application.

CUSTOMS DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O for preferential duty.
Specification/COA, original label and packaging images.

Specialized dossier if applicable

Product self-declaration or food safety dossier.
Phytosanitary certificate.
Import food safety inspection dossier.
Vietnamese supplementary label dossier.
COA/test report if requested.

Dossier group	Documents	Use	Owner	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Declaration and valuation.	Importer, seller, forwarder.	Description too generic.	Match name, net weight, origin and lot.
Technical	COA, specification, ingredient list	HS, food safety and quarantine.	Manufacturer/supplier.	No proof whether flour or starch/premix.	Obtain written confirmation.
C/O	Relevant C/O form and transport documents	FTA preference.	Exporter/importer.	Wrong HS or criterion.	Compare with invoice, PL and B/L.
Food/quarantine	Self-declaration, inspection dossier, phytosanitary certificate	Clearance/circulation.	Importer/supplier.	Late preparation.	Lock before ETA.
Label	Original label and Vietnamese label	Market circulation.	Importer.	Missing origin, quantity, ingredients.	Review artwork in advance.

CLEARANCE DECISION POINTS

Decision point	Question	Evidence	Impact	Recommended handling
HS code	Is it 1101, 1102, 1105 or 1106?	COA, specification.	Query, additional dossier, duty adjustment.	Confirm source material and processing.
Flour vs premix	Does it contain sugar, raising agents or additives?	Formula, label.	Wrong HS/policy.	Obtain supplier confirmation.
Plant quarantine	Is it under the quarantine list?	Phytosanitary certificate, origin.	Clearance delay.	Check with authority before ETA.
C/O	Does C/O match HS, description and origin?	C/O, B/L, invoice.	Loss of preference.	Check form and origin criterion.
Label	Are original and Vietnamese labels sufficient?	Artwork, declaration dossier.	Circulation issue.	Prepare supplementary label early.

E2E OPERATIONAL PROCESS

Step 1 · Pre-ETA review

Finalize HS, duty, C/O, food safety, plant quarantine and labelling.

Step 2 · Lock documents

Lock Invoice, Packing List, B/L/AWB, COA, specification and label.

Step 3 · Specialized registration

Carry out food safety/plant quarantine procedures if applicable.

Step 4 · Customs declaration

Declare HS, customs value, origin and specialized policy; prepare for green/yellow/red channel questions.

Step 5 · Clearance and post-clearance

Complete taxes, delivery, labelling and lot-based record retention.

PRE-ETA RISK CHECKLIST

Wrong HS: source material not identified.

Flour/starch/premix confusion: formula not clear.

Missing quarantine dossier: no phytosanitary certificate where required.

Invalid C/O: wrong form or criterion.

Incomplete label: missing ingredients/origin/quantity.

Late dossier: DEM/DET risk.

FAQ

Does flour require an import license?

There is no universal answer. Review food safety, plant quarantine and labelling according to the actual dossier.

Is plant quarantine required?

Possibly, if the goods fall under the plant quarantine list. Check Circular 14/2024 and the processing level.

Can wheat flour and rice flour use one HS?

No. Wheat flour is usually under heading 1101, while rice/other cereal flours are usually under heading 1102.

Can C/O reduce duty?

Yes, if the C/O form, origin criterion, goods description and HS are valid.

Is Vietnamese labelling required?

Yes, when the goods circulate in Viet Nam and the original label lacks mandatory Vietnamese contents.

Is “flour” enough on the invoice?

No. State the flour type, source material, unblended status, packaging and intended use.

PRE-ETA DOSSIER CONTROL RECOMMENDATION

This article provides the map for HS, duty, C/O, food safety, plant quarantine and customs dossier. In actual shipments, businesses should still review COA, specification, ingredient list, label, documents, origin and import purpose.

Pre-ETA review

HS, specialized policy, C/O, duty, label, COA and specification.

Compliance dossier control

Invoice, Packing List, B/L/AWB, C/O, label, food safety and quarantine dossier.

International logistics

Agent coordination, carrier/airline follow-up, ETA, pre-alert and transport documents.

Customs declaration

Green/yellow/red channel handling and explanation of HS, value, origin and policy.

For flour shipments with food safety, plant quarantine, C/O or labelling risks, businesses should not wait until cargo arrival to review the dossier.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE