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PRODUCT-BASED IMPORT PROCEDURES • F&B • VEGETABLE OIL
IMPORT PROCEDURE GUIDE FOR REFINED VEGETABLE OIL
Imported refined vegetable oil may face HS classification, tax, food safety declaration or import inspection issues if documents merely describe the product as “cooking oil” or “vegetable oil” without identifying oil type, refining status, iodine value, packaging, intended use and food safety specifications. This guide provides an E2E map for pre-ETA review: HS Code, duties, C/O, specialized policy, documents, customs workflow and key risk controls.
Product group Refined vegetable oil
Main control Food safety + declaration
Core HS 1511 / 1512 / 1515 / 1517
Main risk Composition review required
QUICK FACTS
| Item | Details |
|---|---|
| Product | Refined vegetable oil – refined vegetable oil for food use or food manufacturing input. |
| Related group | Refined vegetable oil, blended oil and cooking oil. Do not automatically apply to crude oil, animal fat, shortening/margarine or industrial oil. |
| Reference HS | Depending on nature: 1511.90.36/1511.90.37 for refined palm oil/palm olein, 1512.19.20 for refined sunflower/safflower oil, Chapter 1515 for other vegetable oils, 1517 for preparations/mixtures. |
| Duty/VAT | Indicative MFN: 30% for certain refined palm oil fractions, 15% for refined sunflower oil; VAT generally needs review at 10% or applicable reduction at declaration date. |
| Main policy | Food safety import control; self-declaration/product registration depending on product; state food safety inspection; labelling; refined vegetable oil QCVN when applicable. |
| Operational note | Lock COA, specification, ingredient list, packaging, label and C/O before ETA to avoid post-arrival document amendments. |
Legal note: All HS codes and duties are indicative for planning. The importer must verify tariff schedules, technical documents, C/O and policies at declaration date.
SCOPE OF APPLICATION
This article applies only to refined vegetable oil for food use or food manufacturing input. It does not automatically apply to crude oils, blended oil, shortening, margarine, industrial oils or samples. Review catalogue/specification, COA, ingredient list, label, packaging and actual import purpose.
CLASSIFICATION & PRODUCT IDENTIFICATION
Identification depends on oil source, refining status, physical-chemical specifications, packaging and intended use. Commercial and technical documents must be consistent.
| Item to check | Reference documents | Risk if misdescribed | Suggested description |
|---|---|---|---|
| Oil type | COA, specification, ingredient list | Wrong HS between palm/sunflower/soybean/other oil | Refined palm olein / refined sunflower oil |
| Refining status | Specification, COA | Confusion between crude and refined oil | Refined vegetable oil, not chemically modified |
| Iodine value/fraction | COA, technical sheet | Wrong subheading for palm oil fractions | State iodine value where relevant |
| Packaging | Packing List, label, photos | Wrong retail/bulk/flexitank treatment | Bottle/can/drum/flexibag/flexitank |
| Intended use | PO, contract, label | Food vs industrial/feed use mismatch | For food use/food manufacturing input |
REFERENCE HS CODE
This section gives the initial classification direction only. Each code depends on oil type, refining status, fraction, iodine value, packaging and whether the product is a single oil or a mixture.
| Reference HS code | Application condition | Risk if misclassified | Documents to verify |
|---|---|---|---|
| 1507.90.90 | Other soybean oil/fractions, refined but not chemically modified | Wrong if the product is palm oil, sunflower oil, canola oil or a blend | COA, specification, ingredient list, label, raw material source |
| 1511.90.36 | Refined palm olein/liquid fraction of refined palm oil, packed with net weight not exceeding 25 kg where the description fits | Wrong if packaging, fraction status or mixture nature is not verified | COA, label, Packing List, specification, package photos |
| 1511.90.37 | Other liquid fraction of refined palm oil, iodine value from 55 to under 60 | Wrong if COA does not prove iodine value or if packaging description differs | COA showing iodine value, specification, contract, label |
| 1512.19.20 | Refined sunflower seed or safflower oil, not chemically modified | Wrong if crude, unrefined fraction or blended | COA, ingredient list, label, specification |
| 1514.99.99 | Other rapeseed/canola or mustard oil, refined or otherwise according to dossier, not chemically modified | Wrong if it is soybean oil, palm oil, sunflower oil or a mixture | COA, raw material source, specification, label |
| 1515.90.99 | Other fixed vegetable oils, e.g. rice bran oil, sesame oil, corn oil or other vegetable oil after source confirmation | Not suitable where a more specific HS group applies | COA, raw material name, specification, ingredient list |
| Group 1517 | Only if the actual product is an edible preparation/mixture of vegetable oils, shortening, margarine or blended preparation | Wrong if applied to a single refined oil; or if a blended oil is declared under 1511/1512 | Ingredient list, blend ratio, formula, product label |
REFERENCE DUTY TABLE
Note: This table is separated from the HS table for preliminary landed-cost planning only. It must not replace the official tariff at customs declaration; always re-check by declaration date, C/O, applicable FTA tariff and current VAT policy.
| Reference HS code | Goods scenario | Ordinary import duty | MFN import duty | VAT | Special preferential duty with valid C/O | Review note |
|---|---|---|---|---|---|---|
| 1507.90.90 | Refined/other soybean oil | 22.5% indicative if applying 150% of MFN | 15% indicative | Commonly shown as 10%; review VAT reduction if eligible | May be 0% or lower under ATIGA/EVFTA/CPTPP/RCEP… if C/O is valid | Distinguish refined soybean oil from crude oil or blended oil |
| 1511.90.36 | Refined palm olein/palm oil fraction packed not exceeding 25 kg | 45% indicative if applying 150% of MFN | 30% indicative | Commonly shown as 10%; review VAT reduction if valid | May be 0% or preferential under FTA if origin is satisfied | Packaging and label description are decisive |
| 1511.90.37 | Refined palm olein/liquid fraction with iodine value from 55 to under 60 | 45% indicative if applying 150% of MFN | 30% indicative | Commonly shown as 10%; review VAT reduction if eligible | Based on applicable FTA/C/O criteria and direct consignment rules | COA must show iodine value; mismatch may trigger HS consultation |
| 1512.19.20 | Refined sunflower/safflower oil | 22.5% indicative if applying 150% of MFN | 15% indicative | Commonly shown as 10%; review VAT reduction if eligible | Subject to the applicable FTA/C/O | Not for crude oil or unrefined fractions |
| 1514.99.99 | Other rapeseed/canola or mustard oil | 30% indicative if applying 150% of MFN | 20% indicative | Commonly shown as 10% | Subject to the relevant FTA with valid C/O | Confirm source oil; do not default to 1515 if 1514 applies |
| 1515.90.99 | Other fixed vegetable oils/other refined oils | 45% indicative if applying 150% of MFN | 30% indicative | Commonly shown as 10% | May be 0% or preferential under FTA if C/O qualifies | Use only when no more specific code applies |
| Group 1517 | Edible oil mixtures/preparations, shortening, margarine or blended oil | According to the confirmed code | According to the confirmed code; may differ from single oils | Commonly review 10% or reduced VAT if eligible | Subject to FTA if conditions are met | Not for single refined vegetable oil without blending |
APPLICABLE SPECIALIZED POLICIES
| Scenario | Potential policy | Documents | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| Standard refined oil | Food safety declaration/import inspection/labelling | Declaration, test report, label, COA | Food safety authority/NSW/Customs | Before ETA | Prepare before arrival |
| Manufacturing input | Food safety and intended-use control | COA, specification, contract | Authority/Customs | Before ETA | Purpose must match documents |
| Blended oil | HS may shift to 1517 | Ingredient list, blending ratio | Customs + food safety authority | Before document finalization | Do not use single-oil HS |
| Nutrition claim/fortified oil | Additional declaration/labelling review | Formula, label, test report | Food safety authority | Before import for sale | Avoid claims beyond dossier |
| Samples/R&D | Different handling possible | PO, purpose statement | Customs/authority | Before declaration | Do not assume exemption |
| EPE/FDI/factory | Import type and purpose control | Contract, production plan | Managing Customs branch | Before ETA | Affects declaration type and audit |
LEGAL DOCUMENTS TO REVIEW
| Document group | Name/number | Issuer | Effective/applicable time | Role | Key articles/appendices | Review note |
|---|---|---|---|---|---|---|
| Law | Food Safety Law 55/2010/QH12 | National Assembly | Effective 01/07/2011 | Food safety legal basis | Imported food provisions | Review by dossier |
| Decree | Decree 15/2018/ND-CP | Government | Effective 02/02/2018 | Declaration, import food safety inspection, labelling | Relevant Articles 4 and 13–19 | Main reference unless replaced |
| Circular/QCVN | Circular 10/2026/TT-BCT / QCVN 29:2026/BCT | MOIT | Effective 01/12/2026 | National technical regulation for refined vegetable oils | Scope, quality/safety limits, management requirements | Apply based on effective date and product |
| Decree | Decree 43/2017/ND-CP and 111/2021/ND-CP | Government | In force; verify current effect | Goods labelling | Mandatory labels | Review name, ingredients, quantity, origin, MFG/EXP |
| Tariff | Decree 26/2023/ND-CP | Government | Effective 15/07/2023 | MFN tariff schedule | Chapter 15 | Verify at declaration date |
| Decision | Decision 15/2023/QD-TTg | Prime Minister | Effective 15/07/2023 | Ordinary import duty | Ordinary duty rules | Do not infer if specific schedule applies |
| Decree | Decree 174/2025/ND-CP | Government | Effective from 01 July 2025 | VAT reduction policy under Resolution 204/2025/QH15 | Review covered/excluded goods and services | Use to check possible 8% VAT if the policy remains valid and conditions are met |
| Resolution | Resolution 15/2026/NQ-CP | Government | 2026 | Suspension context for new food safety decrees | Public authority notice | Check new documents before applying |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Businesses may search documents by number on official legal portals or issuing authority websites. Always cross-check official sources before application.
CUSTOMS CLEARANCE DOCUMENT SET
Commercial documents
- Commercial Invoice.
- Packing List.
- B/L or AWB.
- Contract/PO.
- C/O if claiming preferential duty.
- COA, specification, ingredient list, label and product photos.
Specialized documents
- Self-declaration/product registration where applicable.
- Test report.
- Import food safety inspection dossier.
- Original/Vietnamese supplementary label.
- Documents proving composition, physical-chemical indicators and use.
| Document group | Required documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB, Contract/PO | Declaration and valuation | Importer/Exporter/Forwarder | Generic product name | Check name, packing, quantity, origin |
| Technical | COA, specification, ingredient list | HS and food safety review | Manufacturer/Importer | Missing iodine value/refining data | Lock documents before ETA |
| C/O | Preferential C/O | Preferential duty | Exporter/Importer | Wrong HS/origin criterion | Check with Invoice/B/L/route |
| Food safety | Declaration, test report, import inspection | Clearance and circulation | Importer/QA/Compliance | Wrong testing scope | Prepare before arrival |
| Label | Original and supplementary label | Post-clearance circulation | Importer/Brand owner | Missing mandatory information | Approve artwork before shipment |
KEY DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence | Recommended handling |
|---|---|---|---|---|
| HS basis | Can oil type/fraction/iodine value/packing be proven? | COA, specification | HS consultation/tax risk | Finalize technical documents |
| Single oil or mixture? | Is it blended oil/shortening/margarine? | Ingredient list | Wrong 1511/1512/1517 | Do not use trade name only |
| Food safety dossier | Is declaration/import inspection ready? | Declaration, test report | Document supplement request | Prepare before ETA |
| C/O validity | Correct form/origin criterion/description/HS? | C/O, B/L, Invoice | No preferential duty | Review C/O draft |
| Label | Does label meet mandatory content? | Artwork/photos | Circulation issue | Approve before printing/shipment |
| Import purpose | Sample, raw material or retail? | PO, explanation | Wrong customs regime | Separate sample and commercial goods |
PRACTICAL E2E CUSTOMS WORKFLOW
Step 1
Pre-ETA review: HS, duty, C/O, labelling, food safety declaration/inspection and relevant QCVN.
Step 2
Lock documents: Invoice, Packing List, B/L/AWB, COA, specification, ingredient list, label and C/O draft.
Step 3
Prepare specialized dossier: self-declaration, test report, import food safety inspection and labelling dossier where applicable.
Step 4
Customs declaration: explain valuation, HS, oil type, iodine value, C/O and food safety policy under Yellow/Red channel.
Step 5
Clearance and post-clearance control: keep batch dossier, supplementary label, test results and declaration files for audit.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents |
|---|---|---|---|
| Generic goods name | Wrong HS/tax | State exact refined oil type | COA/specification/label |
| Missing COA/iodine value | Insufficient classification basis | Require complete COA | COA |
| Food safety dossier not ready | Delay and storage cost | Prepare before ETA | Declaration/test report |
| C/O mismatch | No preferential duty | Review draft C/O | C/O/Invoice/B/L |
| Label incomplete | Supplementary label request | Review artwork | Label/photos |
| Single oil vs blended oil confusion | Wrong HS and declaration | Check ingredient list | Formula/specification |
FAQ – COMMON BUSINESS QUESTIONS
Does refined vegetable oil need an import licence?
Do not conclude absolutely. The key controls are usually food safety, product declaration, import inspection, labelling and tax, subject to dossier review.
Is self-declaration required?
Food-use refined vegetable oil normally requires review for self-declaration/product declaration under Decree 15/2018/ND-CP before circulation.
Is HS always 1511?
No. Palm oil may be 1511, sunflower oil 1512, other oils 1515, and mixtures/preparations 1517.
What VAT applies?
VAT must be reviewed at declaration date. Many food oil lines show 10%, but any applicable reduction must be checked.
Can C/O reduce duty?
Possibly, if the C/O form, origin criterion, description, HS and transport route comply with the relevant FTA.
Is raw material import different from retail oil?
Yes. Labelling, packaging, purpose and document evidence may differ.
When does QCVN 29:2026/BCT matter?
Circular 10/2026/TT-BCT states QCVN 29:2026/BCT takes effect on 01/12/2026; shipments after that should be reviewed accordingly.
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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