Tiếng Việt
中文 (中国)
IMPORT PROCEDURE GUIDE FOR MEAT, DAIRY AND ANIMAL-DERIVED PRODUCTS
Wrong HS classification, missing quarantine documents, failure to verify the exporting country/establishment, or confusion between fresh, chilled, frozen and processed products may lead to customs channel escalation, document supplementation, extended specialized inspection and DEM/DET charges. This article provides an E2E (End-to-End) operating map for pre-ETA review: HS Code, duties, quarantine, food safety, labeling, customs dossier and clearance decision points.
QUICK FACTS
| Review item | Operational reference conclusion | Control note |
|---|---|---|
| Goods scope | Applies to meat, dairy and terrestrial animal-derived products used as food or food ingredients: meat/offal, milk and dairy products, eggs/egg products, and prepared/preserved terrestrial animal-origin products. | Not automatically applicable to fish/seafood, pure raw milk, animal feed, veterinary medicines, clinical samples or non-food goods. If the actual goods are fish/seafood, the aquatic quarantine route must be reviewed separately. |
| HS Code | Reference chapters/headings: 02, 04, 16.01–16.02, and 21.06 for mixed food preparations where appropriate. | Finalize by product nature, ingredients, heat treatment, ingredient ratio, intended use and commercial description. |
| Specialized policy | Usually requires review of terrestrial animal/product quarantine, import food safety inspection, Vietnamese labeling, and eligible country/establishment conditions. | Do not conclude “customs declaration only” before checking quarantine, food safety and establishment/country requirements. |
| Duties/VAT | Import duties and VAT vary by HS code; HS code and duty table are separated below. | The duty table is for planning only and must be checked again on the declaration date. |
SCOPE OF APPLICATION
This article applies to meat, dairy and animal-derived products in the animal-origin food group, such as processed or preserved meat products, raw or treated dairy products, eggs and egg products, edible animal-origin products, frozen/chilled/packaged products for food production or trading.
- Fresh/live meat, frozen whole cuts.
- Fish, seafood and processed aquatic products.
- Infant formula or medical nutrition products.
- Animal feed, veterinary drugs, testing samples or non-food products.
- New goods, samples, warranty goods and project cargo.
- Products blending plant and animal ingredients.
- Frozen cargo requiring reefer transport or temperature control.
- Whether the exporting country/establishment is eligible for export to Viet Nam.
Review must be based on specification, health certificate, packing format and actual import purpose.
CLASSIFICATION & PRODUCT IDENTIFICATION
Determine whether the product is meat, dairy, egg, terrestrial animal product or aquatic animal product; and whether it is raw material, semi-finished goods or retail goods.
Distinguish fresh, chilled, frozen, dried, smoked, sterilized, heat-treated, canned, preserved or blended products.
Check required temperature, shelf life, cold-chain transport, original label and health certificate.
| Criteria to check | Documents to compare | Risk if wrongly described | Suggested goods description |
|---|---|---|---|
| Species/main ingredient | Specification, ingredient list, COA, health certificate | Wrong HS code, wrong quarantine route, wrong food safety procedure | State beef/pork/chicken/dairy/egg/animal-origin product and its condition. |
| Goods condition | Packing list, invoice, label, photos, transport temperature | Misclassification between fresh/frozen/processed goods; potential physical inspection | State “frozen”, “chilled”, “heat-treated”, “retail packed” where supported. |
| Ingredient blend | Ingredient list, formula, product declaration, original label | Wrongly classified between Chapters 02/04 and 16/21 | State main ingredient ratio if shown in documents. |
| Exporting establishment/country | Health certificate, approval list, establishment code | Quarantine/food safety rejection or prolonged verification | Match establishment name, origin country and establishment code. |
| Import purpose | Contract, PO, intended-use documents | Wrong policy for trading, manufacturing, samples or EPE/FDI use | State trading, food production or testing sample where applicable. |
REFERENCE HS CODES
HS classification depends on the product nature, ingredients, processing level and intended use. Do not use generic commercial names to finalize HS.
| Reference HS code | Application condition | Risk if wrongly applied | Documents to compare |
|---|---|---|---|
| 0202.10.00 / 0202.20.00 / 0202.30.00 | Frozen bovine meat; carcasses/half-carcasses, bone-in cuts, boneless meat. | Wrong species/condition may lead to wrong duty, quarantine and import condition. | Specification, health certificate, temperature, photos, label. |
| 0203.xx / 0206.xx / 0207.xx | Pork, edible offal, poultry meat/offal if supported by documents. | Wrong line by species, cut, offal or frozen/chilled status. | Specification, species, cut, COA, health certificate. |
| 0402.10 / 0402.21 / 0402.29 / 0402.99 | Milk powder, concentrated milk and dairy products by fat content, sweetener and packing size. | May be confused with formula/nutritional food or dairy beverages under Chapters 19/21. | Ingredient list, COA, label, packing, intended use. |
| 0407.xx / 0408.xx | Eggs in shell or processed eggs. | May trigger tariff quota/import conditions for poultry eggs. | Health certificate, quota/permit if any, label and packing. |
| 1601.00.10 / 1601.00.90 | Sausages and similar products of meat/offal/blood/insects. | Confusion between raw meat and prepared products; meat ratio and heat treatment may be queried. | Formula, processing flow, label, COA/test report. |
| 1602.10 / 1602.20 / 1602.xx | Other prepared or preserved meat/offal products. | Wrong subheading by liver, homogenized products, packing format or meat part. | Ingredient list, process flow, label, COA. |
| 2106.90.xx | Only where the goods are mixed food preparations no longer retaining the principal nature of Chapters 02/04/16. | Formula explanation may be requested. | Formula, ingredient ratio, intended use, label. |
REFERENCE DUTY TABLE
This table is for preliminary planning only. Ordinary import duty, MFN, VAT and special preferential rates under C/O must be rechecked by final 8/10-digit HS code on the declaration date.
| Reference HS code | Goods scenario | Ordinary import duty | MFN import duty | VAT | Special preferential duty with valid C/O | Review note |
|---|---|---|---|---|---|---|
| 0202.10.00 / 0202.20.00 | Frozen bovine carcasses/half-carcasses or bone-in cuts | Reference 30% under the 150% MFN principle. | Reference 20%. | Review 5% or current VAT policy. | May be reduced under valid FTA/C/O. | Check eligible country/establishment and quarantine. |
| 0202.30.00 | Frozen boneless bovine meat | Reference 21% under the 150% MFN principle. | Reference 14%. | Review 5% or current VAT policy. | May be reduced under valid FTA/C/O. | Not applicable to prepared/preserved products. |
| 0402.21.20 / 0402.29.20 | Milk powder, net weight from 20 kg or more | Reference 3% under the 150% MFN principle. | Reference 2%. | Review 5%/10%. | May be reduced under valid FTA/C/O. | Not for formula/growing-up milk if separately classified. |
| 0402.21.30 / 0402.29.30 | Milk powder, net weight not exceeding 2 kg | Reference 7.5% under the 150% MFN principle. | Reference 5%. | Review 5%/10%. | May be reduced under valid FTA/C/O. | Check label, ingredient and intended use. |
| 1601.00.10 / 1601.00.90 | Sausages and similar meat products | Reference 22.5% under the 150% MFN principle. | Reference 15%. | Usually 10% or 8% if VAT reduction applies. | May be reduced under valid FTA/C/O. | Formula, heat treatment, label and food safety dossier are important. |
| 1602.10.10 / 1602.10.90 | Homogenized meat/offal preparations | Reference 22.5% under the 150% MFN principle. | Reference 15%. | Usually 10% or 8% if eligible. | Under valid FTA/C/O. | Check meat ratio, formula and processing method. |
| 1602.20.00 | Products of animal liver | Reference 45% under the 150% MFN principle. | Reference 30%. | Usually 10%. | Under valid FTA/C/O. | Higher risk on quarantine/food safety and ingredient description. |
APPLICABLE SPECIALIZED POLICIES
| Goods situation | Possible policy | Documents to check | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Terrestrial animal products: meat, offal, milk, eggs and products thereof | Quarantine for terrestrial animals/products; import food safety inspection if used as food. | Health Certificate, approval list, Invoice, Packing List, B/L/AWB, label, COA/specification. | Competent veterinary authority; National Single Window where available. | Before ETA, ideally before shipment. | Missing health certificate or ineligible country/establishment may result in hold/re-export. |
| Aquatic animal products: fish, seafood and products thereof | Quarantine for aquatic animals/products; food safety inspection if used as food. | Health Certificate, species name, processing method, storage temperature, label. | Veterinary/aquatic authority as assigned; National Single Window where applicable. | Before ETA. | Do not confuse terrestrial and aquatic quarantine routes. |
| Processed retail-packed goods | Product self-declaration or registration where applicable; import food safety inspection; Vietnamese label. | Declaration dossier, COA, test report, original label, auxiliary label, ingredient list, shelf life. | Food safety authority as assigned; Customs for import dossier. | Before customs declaration/market circulation. | Incorrect label, missing ingredients or storage warning may trigger supplementation. |
| Raw materials for factories/EPE/FDI | Quarantine/food safety may still apply depending on product and import purpose. | Contract, BOM/formula, production plan, declaration/permit if any. | Customs and relevant specialized authorities. | Before ETA. | Manufacturing import is not an automatic exemption. |
| Samples/testing goods | Specific mechanism may apply but quarantine/food safety is not automatically waived. | Purpose letter, quantity, label, COA/specification. | Customs/specialized authority. | Before shipment. | Animal-origin samples require pre-check due to biosecurity risk. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective/application date | Role in the procedure | Key point to note | Review note |
|---|---|---|---|---|---|---|
| Law | Food Safety Law 55/2010/QH12 | National Assembly | Current basis. | Food safety management, declaration and state inspection. | Review by product group. | Apply with Decree 15/2018 and newer documents if any. |
| Law | Law on Animal Health 79/2015/QH13 | National Assembly | Effective from 01/07/2016. | Basis for quarantine and veterinary hygiene. | Quarantine/control of animal products. | Important for meat, dairy, eggs and terrestrial animal-derived products. |
| Decree | Decree 15/2018/ND-CP | Government | Effective from 02/02/2018. | Food safety law guidance, product declaration, import inspection. | Declaration and import inspection procedures. | Main basis while Decree 46/2026 is suspended. |
| Circular | Circular 01/2026/TT-BNNMT | Ministry of Agriculture and Environment | Effective from 01/01/2026. | Quarantine for terrestrial animals/products. | Quarantine list, dossier and process. | Replaces the former terrestrial quarantine circular basis. |
| Circular | Circular 11/2021/TT-BNNPTNT | MARD | Effective from 06/11/2021. | HS list under MARD management and specialized inspection. | HS appendices and specialized inspection lists. | Use to verify agriculture-sector specialized control. |
| Decree | Decree 43/2017/ND-CP and 111/2021/ND-CP | Government | 01/06/2017 and 15/02/2022. | Labeling of imported goods and Vietnamese auxiliary label. | Mandatory label contents. | Critical for retail packed food. |
| MFN tariff | Decree 26/2023/ND-CP | Government | Effective from 15/07/2023. | Promulgates export tariff and preferential import tariff. | Appendix II – MFN import tariff. | Use for MFN duty by 8-digit HS line. |
| Ordinary duty | Decision 15/2023/QD-TTg | Prime Minister | Effective from 15/07/2023. | Determines ordinary import duty. | If no ordinary line exists, apply 150% MFN principle. | Do not finalize duty before final HS. |
| Resolution | Resolution 15/2026/NQ-CP | Government | Effective from 06/04/2026. | Suspends Decree 46/2026 and Resolution 66.13/2026. | Suspension content. | Continue using Decree 15/2018 until an effective replacement exists. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Businesses should cross-check the documents on official legal portals or the issuing authority’s website before applying.
CUSTOMS CLEARANCE DOSSIER
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if preferential duty is claimed.
- Specification, COA, product photos and original label.
- Health Certificate from exporting country.
- Import quarantine registration/result.
- Food safety declaration or registration where applicable.
- Import food safety inspection dossier.
- Vietnamese auxiliary label, cold storage instruction and shelf life.
- Test report/COA and establishment information.
| Dossier group | Required documents | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB, Contract/PO | Declaration, valuation, quantity, Incoterms | Importer, shipper, forwarder | Generic goods name, missing temperature, wrong weight/package count | Check goods name, HS, weight, Incoterms and destination. |
| Origin | C/O, country of origin, manufacturing establishment | Preferential duty and origin control | Exporter/shipper | Wrong form, wrong criterion or description | Match HS, description, invoice number and origin. |
| Quarantine | Health Certificate, quarantine registration/result | Animal/product quarantine | Shipper, importer, veterinary authority | Missing original certificate, wrong species, establishment or seal | Request draft certificate before shipment; check container/seal and description. |
| Food safety | Declaration, COA, test report, import inspection dossier | Specialized inspection and circulation | Importer/QA/Legal/Compliance | No declaration, wrong testing indicators, missing auxiliary label | Review before ETA according to Decree 15/2018. |
| Labeling | Original label, auxiliary label, ingredients, shelf life, storage instruction | Clearance and domestic circulation | Importer/brand owner | Wrong product name, missing storage warning or origin | Finalize auxiliary label under Decree 43/2017 and 111/2021. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS Code | Is the product in Chapter 02, 04, 16 or 21? | Specification, ingredient list, processing method | Wrong duty and wrong specialized policy | Finalize HS before ETA with a classification note. |
| Quarantine | Is it subject to animal/product quarantine? | Health certificate, quarantine list, exporting country/establishment | Cargo hold, long inspection, re-export/destruction if non-compliant | Check with veterinary/specialized authority before shipment. |
| Food safety | Is self-declaration, registered declaration or import inspection required? | Declaration, COA, test report, label | Not eligible for circulation or post-clearance supplementation | Prepare food safety dossier before arrival. |
| Label | Does the label include ingredients, shelf life, storage and origin? | Artwork, label, auxiliary label | Label correction or circulation restriction | Prepare Vietnamese auxiliary label before market release. |
| Cold chain | Do temperature instructions match documents, label and transport? | Reefer booking, temperature log, packing list | Damage, inspection, insurance/quality disputes | Monitor temperature, seal and free-time. |
PRACTICAL E2E PROCESS
Finalize HS, policy, duties, C/O, labeling, quarantine, food safety, exporting country/establishment and cold-chain requirements.
Finalize Invoice, Packing List, B/L/AWB, health certificate, COA, label, specification and container/seal list.
Handle quarantine, food safety inspection or declaration dossier as applicable. Do not wait until after ETA.
Green channel: conditional clearance; Yellow: document inspection; Red: document and physical inspection.
Release goods, arrange cold storage if required, complete auxiliary label, archive lot dossier and prepare post-clearance explanation.
Maintain storage, shelf-life, food safety dossier, traceability and quarantine documents.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA prevention | Documents to check |
|---|---|---|---|
| Wrong C/O form, criterion or description | Preference denied and verification required | Request draft C/O before issuance | C/O, Invoice, Packing List, HS, description. |
| Species/ingredient mismatch between certificate and documents | Quarantine hold or document correction | Match scientific/trade names, ingredients and condition | Health Certificate, specification, label. |
| Missing quarantine dossier before arrival | Delayed clearance, DEM/DET, potential re-export | Identify quarantine route at booking stage | Health Certificate, quarantine registration, B/L/AWB. |
| Incorrect temperature or no cold chain | Cargo damage, physical inspection, quality dispute | Finalize reefer booking and temperature instruction | Booking, packing list, label, temperature log. |
| Generic goods name | Wrong HS, food safety and quarantine route | Use name showing nature, species, condition and packing | Invoice, Packing List, specification. |
| Exporting establishment/country not reviewed | Import refusal or prolonged verification | Check approval/eligibility before purchase order | Factory information, health certificate, contract. |
FAQ – COMMON BUSINESS QUESTIONS
Usually they must be reviewed for quarantine. The conclusion depends on species, processing level, origin and rules at import time.
If used as food or food ingredient, review under Decree 15/2018 and related specialized documents.
Yes, if the goods are circulated in Viet Nam. The auxiliary label must match the original label, declaration, ingredients, shelf life and storage conditions.
Potentially, if the C/O is valid and origin criteria under the relevant FTA are met.
Not automatically. Animal-origin samples may still trigger quarantine/food safety requirements depending on purpose and quantity.
Ask the exporter/issuing authority to correct it before arrival or before dossier submission to avoid shipment hold.
RELATED ARTICLES
IMPLEMENTATION SUPPORT FROM TGIMEX
This article provides a map of HS codes, duties, dossiers and specialized policy; however, actual shipments must still be reviewed against specification, health certificate, labels, documents, origin, exporting country, establishment and import purpose.
HS, quarantine, food safety, C/O, duties, labeling, cold-chain and specialized documents.
Cross-check Invoice, Packing List, B/L/AWB, C/O, health certificate, COA, specification and label.
Coordinate agents, carriers/airlines, ETA tracking, pre-alert, transport documents and cold-chain if required.
Prepare declaration dossier, handle Green/Yellow/Red channels, archive lot dossier and support post-clearance explanation.
For shipments likely to involve quarantine, food safety inspection, C/O or labeling requirements, businesses should not wait until arrival to start dossier review. Any mismatch between Invoice, Packing List, health certificate, specification, C/O or label may cause document supplementation, clearance delay or unplanned storage costs.
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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