Tiếng Việt
中文 (中国)
IMPORT PROCEDURE FOR BOWLS AND SOUP BOWLS
Bowls and soup bowls may appear to be ordinary household goods, but import risk usually arises from material identification, food-contact use, self-declaration/testing dossiers, labeling and C/O eligibility. If the goods are described only as “bowl” or “tableware” without proving whether they are porcelain, ceramic, glass, plastic, stainless steel or aluminium, the shipment may face HS explanation, documentary inspection, loss of preferential tariff treatment or storage costs before ETA (Estimated Time of Arrival). This article provides an E2E (End-to-End) review map covering HS code, duties, food-safety policy, documents, labeling and pre-ETA risk control.
QUICK FACT
| Item | Review conclusion |
|---|---|
| Goods | Bowls and soup bowls for food serving/holding; not automatically applicable to cups, plates, glass bottles/jars or enamel cookware. |
| Key HS | By material: 6911.10.00, 6912.00.00, 7013.49.00, 3924.10.00, 7323.93.90/7323.99.10, 7615.10.90. |
| Base tax | Base VAT 10%; MFN varies by material, commonly 20%–35%. |
| Policy | Food-contact bowls may require food-safety self-declaration/testing review. |
| Critical files | Catalogue, material proof, test report by applicable QCVN, label and C/O. |
SCOPE OF APPLICATION
Applicable
- Bowls and soup bowls for food serving/holding.
- New commercial imports, restaurant/hotel/project use.
- Materials may include porcelain, ceramic, glass, plastic/melamine, stainless steel, iron/steel or aluminium.
Not automatically applicable
- Decorative goods not intended for food contact.
- Cups, plates, glass bottles/jars or enamel cookware.
- Used goods, samples, gifts and warranty goods may require a separate review.
CLASSIFICATION & TECHNICAL IDENTIFICATION
The decisive factor is not the commercial name but the material, food-contact use and SKU structure.
| Criteria | Document | Risk | Suggested declaration |
|---|---|---|---|
| Material | Catalogue, COA, product photos | Incorrect HS by material | Porcelain/ceramic/glass/plastic/stainless steel bowl |
| Food-contact use | Label, manual, specification | Wrong specialized policy | Food-contact tableware |
| New/used status | Invoice, photos | Used goods policy risk | Brand new, unused |
| Coating/enamel | Test report, coating data | Migration/heavy metal risk | Glazed ceramic bowl if applicable |
HS CODE – DUTIES – C/O
There is no single HS code for all bowls. HS must be selected by material and principal use; the duty table must be checked again at the declaration date.
| Reference HS | When applicable | Import duty – VAT | Documents to check | Risk |
|---|---|---|---|---|
| 6911.10.00 | Porcelain/china bowls used as tableware or kitchenware. | MFN 35%; ordinary duty reference 52.5%; base VAT 10%. | Catalogue, material confirmation, product photos, invoice description “porcelain bowl”, food-contact test report if applicable. | Confusion between porcelain and ceramic may trigger HS explanation between 6911.10.00 and 6912.00.00. |
| 6912.00.00 | Ceramic bowls other than porcelain/china. | MFN 35%; ordinary duty reference 52.5%; base VAT 10%. | Catalogue, product photos, material information, test report under QCVN 12-4:2015/BYT if food-contact. | May be confused with porcelain or decorative articles if food-use is not clear. |
| 7013.49.00 | Glass bowls used for table or kitchen purposes; exact subheading depends on glass type and technical description. | Common MFN 35%; ordinary duty reference 52.5%; base VAT 10%. | Catalogue, glass composition, intended use, photos, test report under QCVN 12-4:2015/BYT. | Wrong subheading under heading 7013 may affect FTA preference and declaration correction. |
| 3924.10.00 | Plastic or melamine bowls classified as plastic tableware/kitchenware. | MFN 22%; ordinary duty reference 33%; base VAT 10%. | Catalogue, plastic/resin type, COA, test report under QCVN 12-1:2011/BYT, heat-use warning if any. | High risk if used for hot food but migration testing or use limitation is missing. |
| 7323.93.90 / 7323.99.10 | Stainless-steel or iron/steel bowls; exact subheading depends on material and kitchen/table use. | Reference MFN 30% for other stainless-steel articles or 20% for other iron/steel kitchenware; base VAT 10%. | Catalogue, material grade, metal composition, QCVN 12-3:2011/BYT test report if food-contact. | Do not apply metal headings if the product is coated/enamelled/composite with a different essential character. |
| 7615.10.90 | Aluminium or aluminium-alloy bowls used for table/kitchen purposes. | MFN 22%; ordinary duty reference 33%; base VAT 10%. | Catalogue, aluminium composition, surface treatment, food-contact test report if marketed in Vietnam. | Check coating, anodized surface or non-stick layer if any. |
Special preferential C/O/FTA
| Origin route | C/O or origin proof | Preferential duty review | Documents to check | Risk |
|---|---|---|---|---|
| ASEAN | C/O Form D or valid origin proof under ATIGA. | Potentially significant; check the current ATIGA schedule by HS code and declaration year. | HS, goods description, origin criterion, direct transport, quantity/weight matching invoice. | Wrong form or material description may lead to preference rejection. |
| China | C/O Form E or RCEP origin proof if eligible. | Check ACFTA/RCEP by HS code and applicable year; do not assume 0%. | HS, goods name, country of origin, third-party invoice if any. | Common risk: Form E describes goods too generally as “tableware”. |
| Korea | Form AK / VK / RCEP. | Check AKFTA/VKFTA/RCEP schedules; preference depends on HS and origin rule. | C/O, invoice, packing list, B/L, RVC/CTH/CTSH rule. | Trader invoices require third-party invoice review. |
| Japan | VJEPA / AJCEP / CPTPP / RCEP. | Select the applicable FTA by exporter and actual origin. | C/O or self-certification if allowed, origin criterion and direct transport. | Risk if goods are produced in China but shipped from Japan. |
| EU / UK | EUR.1, REX/origin statement or UKVFTA-compliant proof. | Check EVFTA/UKVFTA by HS code; EU/UK invoice alone is not enough. | Statement on origin, REX number if applicable, goods description and origin rule. | Origin statement and shipment value threshold must be reviewed. |
| Australia–New Zealand / India / Hong Kong | AANZFTA, CPTPP, AIFTA, AHKFTA if applicable. | Check the relevant schedule by HS, origin and declaration year. | Corresponding C/O, direct transport, invoice and packing list. | Do not group multiple origins/SKUs into an unclear C/O line. |
SPECIALIZED POLICY MATRIX
| Situation | Possible policy | Documents | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| Porcelain/ceramic/glass/enamel food-contact bowls | QCVN 12-4:2015/BYT; self-declaration/import food safety review. | Test report, declaration, catalogue, label. | Food-safety authority/NSW if required | Before ETA | Missing test report may delay clearance. |
| Plastic/melamine bowls | QCVN 12-1:2011/BYT. | Plastic type, heat limits, test report. | Food-safety authority | Before ETA | High risk if used for hot food without migration testing. |
| Metal bowls | QCVN 12-3:2011/BYT. | Material grade, COA, test report. | Food-safety authority | Before ETA | Material grade must be clear. |
LEGAL DOCUMENTS TO REVIEW
| Legal group | Document | Issuer | Effective time | Role | Review note |
|---|---|---|---|---|---|
| Law | Law on Food Safety 55/2010/QH12 | National Assembly | Effective from 01/07/2011 | Framework law for food safety and food-contact articles. | Review obligations of importers/traders of food-contact goods. |
| Decree | Decree 15/2018/ND-CP | Government | Effective from 02/02/2018 | Detailed implementation of the Food Safety Law; Article 4 covers self-declaration for food containers and food-contact packaging/materials, except exempt cases. | Determine whether goods are for domestic sale, internal use or export production. |
| Circular/QCVN | Circular 35/2015/TT-BYT and QCVN 12-4:2015/BYT | Ministry of Health | Effective from 01/05/2016 | Applies to glass, ceramic, porcelain and enamel food-contact implements. | Important for porcelain, ceramic, glass and enamel bowls. |
| QCVN | QCVN 12-1:2011/BYT | Ministry of Health | Material-specific food-contact regulation | Applies to synthetic plastic food-contact containers/implements. | Important for plastic and melamine bowls. |
| QCVN | QCVN 12-3:2011/BYT | Ministry of Health | Issued on 30/08/2011 | Applies to metal food-contact containers/implements. | Important for stainless steel, iron/steel and aluminium bowls. |
| Decree | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | Decree 111/2021/ND-CP effective from 15/02/2022 | Goods labeling rules; review original labels and Vietnamese sub-labels. | Product name, origin, responsible importer, quantity and use warnings if any. |
| Tariff schedule | MFN, ordinary duty and FTA special preferential tariff schedules | Government/Ministry of Finance | At declaration date | Determine import duty, VAT and C/O preference. | Cross-check HS, origin, C/O and tariff validity. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should also verify the documents on official legal portals or issuing authority websites before application.
CUSTOMS CLEARANCE DOSSIER
| Dossier group | Required documents | Use | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial docs | Invoice, Packing List, B/L or AWB, Contract/PO | Customs declaration | Importer, seller, forwarder | Goods named only as bowl/tableware | Match each SKU with catalogue |
| Technical docs | Catalogue, datasheet, material proof, SKU list | HS and policy review | Supplier/importer | Material not proven | Supplier material confirmation |
| Food-safety docs | Test report, self-declaration if applicable | Specialized policy | Importer/QA | Wrong QCVN indicators | Check applicable QCVN |
| C/O | Relevant FTA C/O if claiming preference | Special preferential duty | Exporter/importer | Wrong form/HS/description | Review draft C/O |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence | Recommendation |
|---|---|---|---|---|
| HS basis | Is material and use proven? | Catalogue/COA/photos | HS explanation required | Lock HS before booking |
| Food-contact use | Food-contact or decoration? | Label/manual/catalogue | Wrong food-safety policy | Clarify intended use |
| C/O match | Does HS/description/origin match? | Draft C/O/invoice/PL | Preference rejected | Review before issuance |
| Label | Is Vietnamese sub-label complete? | Label artwork | Market circulation risk | Prepare label before arrival |
PRACTICAL E2E PROCESS
1
Pre-ETA HS, duty, C/O, food-safety and label review.
2
Lock invoice, packing list, B/L/AWB, SKU list and catalogue.
3
Prepare testing/self-declaration or specialized dossier if required.
4
Open customs declaration and prepare HS/value/origin explanation.
5
Clear customs, deliver cargo and apply sub-label if required.
6
Archive dossier for post-clearance review.
PRE-ETA RISK CHECKLIST
| Risk | Impact | Pre-ETA prevention | Documents |
|---|---|---|---|
| Generic goods name | Wrong HS/policy | Require material-specific invoice/PL | Invoice, PL, catalogue |
| Missing test report | Delayed food-safety dossier | Test sample before commercial shipment | Test report |
| C/O discrepancy | Preference rejected | Review draft C/O | C/O, invoice, B/L |
| Missing label content | Market circulation issue | Review label early | Original/sub-label |
FAQ
Do imported bowls require an import permit?
Do not conclude absolutely. For food-contact goods, the importer must review food-safety dossiers, applicable QCVN standards and intended market circulation.
Do porcelain bowls and ceramic bowls use the same HS code?
Not by default. Porcelain/china bowls are normally reviewed under 6911.10.00, while other ceramic bowls are normally reviewed under 6912.00.00.
Which HS code is usually reviewed for plastic or melamine bowls?
3924.10.00 is commonly reviewed for plastic tableware/kitchenware, but the material, food-contact use and heat-use conditions must be proven by documents.
Can a C/O reduce import duty?
Yes, if the C/O form, HS code, origin criterion, goods description and direct transport conditions are valid under the relevant FTA.
Is Vietnamese sub-labeling required?
Goods circulated in Viet Nam should be reviewed under goods-labeling rules, including product name, origin, responsible importer and use warnings if any.
Can the invoice describe the goods only as “tableware”?
It is not recommended. The invoice and packing list should identify material, use, SKU/model and new/used condition to reduce HS and policy explanation risk.
IMPLEMENTATION SOLUTION FROM TGIMEX
This article provides a review map for HS code, duties, food-safety dossiers and specialized policies. For an actual shipment, the enterprise should still review catalogue, material, SKU, import documents, origin and import purpose before declaration.
Pre-ETA review
Review HS, C/O, duty, labeling, test report and food-safety policy before arrival.
Compliance dossier control
Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, test report and product labels.
Customs clearance
Prepare the declaration dossier, handle Green/Yellow/Red channel review and support HS, value, origin and policy explanation.
Post-clearance dossier archive
Maintain shipment files for post-clearance audit, label review and origin verification.
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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