When importing cups and mugs, the key risk is usually not the commercial name but the material: glass, porcelain, ceramic, plastic, stainless steel or a multi-material set with food-contact accessories. A generic description may lead to wrong HS Code, wrong duty, missing food-contact testing, labeling issues or loss of C/O preference.

The practical impact may include document queries, specialized-policy requests, customs inspection, clearance delay, DEM/DET charges and post-clearance compliance exposure.

This guide provides an E2E map (End-to-End) for pre-ETA review: material identification, HS code, duty, C/O, QCVN, food-safety file, labeling, clearance workflow and risk blockers.

QUICK FACTS

Item to review	Application orientation for cups/mugs
Product name	Cups and mugs used for drinking/food contact; material, capacity, use and condition must be stated.
Key HS orientation	7013.37.00 for other non-stem glass drinking glasses; 7013.28.00 for other stemware; review separately for plastic, porcelain/ceramic or metal cups.
Specialized policy	If directly contacting food/beverages: review self-declaration, testing and material-based QCVN requirements.
Reference taxes	Glass code 7013.37.00: MFN 35%, ordinary 52.5%, VAT 10%. Other materials may have different rates.
C/O	A valid C/O may reduce import duty under FTA if form, origin criterion, direct transport and goods description are consistent.
Main risks	Wrong material/HS, missing food-contact testing, missing Vietnamese sub-label, invalid C/O or overly generic goods description.

Legal note: HS code, duty rate, food-safety policy and sub-labeling depend on material, use, accessories, technical file and declaration date. Businesses should cross-check official legal portals or issuing authorities before applying.

SCOPE OF APPLICATION

This guide applies to cups and mugs used for drinking or holding food/beverages, imported for trading, distribution, F&B chains, hotels, supermarkets, e-commerce or promotional use. It covers glass, porcelain, ceramic, plastic, stainless-steel cups/mugs and sets with lids, straws, silicone gaskets or retail packaging.

It does not automatically apply to bowls, plates, glass bottles/jars or enamel-coated cookware, although they are in the same food-contact household goods group. Samples, used goods, warranty goods, EPE/FDI use or project cargo may require different treatment.

Review must be based on catalogue, datasheet, model and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

By material

Ordinary glass, lead crystal, glass-ceramics.
Porcelain, ceramic or stoneware.
PP/PET/PC/melamine plastic or stainless steel/metal.

By use

Direct drinking, hot/cold beverage contact.
Decoration/display or non-food holding.
Use in cafes, restaurants, hotels or retail.

By set configuration

Plastic lid, metal straw, silicone sleeve.
Sold as 2/4/6-piece sets or with paper box.
Food-contact accessories need separate review.

Technical checkpoint	Documents to compare	Risk if described incorrectly	Suggested customs/commercial description
Main material	Catalogue, datasheet, material COA/MSDS	Wrong material leads to wrong HS and QCVN	“Glass drinking cup, capacity…, brand-new 100%”
Design	Product photos, model list	Confusion between stem/non-stem, lead crystal/ordinary glass	State “stem/non-stem”, “not lead crystal” if correct
Use	Original label, user manual, commercial description	Confusion between decoration and food-contact article	“For direct contact with beverages/food”
Capacity/size	Catalogue, packing list	Quantity/unit/value questions	State ml/oz, pcs/set, packing method
Accessories	Accessory list and box photos	Plastic lids/metal straws/silicone sleeves may trigger separate QCVN	Separate accessories if imported separately or materially different
Condition	Contract, invoice, photos	Used/refurbished goods may require separate treatment	State “brand-new 100%” if new

HS CODE – DUTY – C/O

Cups and mugs do not have one fixed HS code for all cases. HS classification must be based on material, design, principal use and import condition. Key headings are 70.13 for glass; 69.11/69.12 for porcelain/ceramic; 39.24 for plastic; and 73.23 for stainless-steel/metal articles.

Reference HS code	Application condition	Reference duty at declaration	Documents to compare
7013.37.00	Non-stem glass drinking cups/glasses, not glass-ceramics and not lead crystal.	MFN 35%; ordinary 52.5%; VAT 10%.	Catalogue, photos, material description, invoice, packing list.
7013.28.00	Other stemware drinking glasses, not lead crystal.	MFN 35%; ordinary 52.5%; VAT 10%.	Product photos, glass specification, catalogue.
7013.33.00	Other lead-crystal drinking glasses; use only when lead-crystal evidence is available.	MFN 30%; ordinary 45%; VAT 10%.	Material COA, catalogue, lead-crystal statement if any.
6911.10.00	Porcelain/china cups or mugs, tableware/kitchenware.	MFN 35%; ordinary 52.5%; VAT 10%.	Porcelain catalogue, label photos, food-contact test report if applicable.
6912.00.00	Other ceramic cups/mugs, not porcelain/china.	MFN 35%; ordinary 52.5%; VAT 10%.	Ceramic/stoneware material description, catalogue, test report.
3924.10.10	Melamine plastic cups/mugs or melamine tableware/kitchenware; apply only when material documents confirm melamine.	MFN 22%; ordinary 33%; VAT 10%.	Melamine MSDS/COA, catalogue, food-contact plastic test report.
3924.10.90	Other plastic cups/mugs such as PP, PET, PC, Tritan or other synthetic plastics; not for melamine products.	MFN 22%; ordinary 33%; VAT 10%.	Plastic MSDS/COA, PP/PET/PC/Tritan material data, catalogue, food-contact standard.
7323.93.10	Stainless-steel cups/kitchenware if the product is kitchenware.	MFN 30%; ordinary 45%; VAT 10%.	Stainless-steel grade, catalogue, coating/lid/straw details.
7323.99.10	Other iron/steel kitchenware; review only if material fits.	MFN 20%; ordinary 30%; VAT 10%.	Catalogue, material specification, product photos, actual use.

VAT: standard VAT is generally 10%. The 8% rate should be reviewed only if the goods are eligible for the current VAT reduction and not excluded. Special preferential duty must be checked by FTA, HS code and declaration date.

Origin route	C/O form or origin proof	Preferential duty role	Pre-ETA checks
ASEAN	Form D / ATIGA origin proof	May be reduced to 0% if origin rules are met; check ATIGA schedule by HS.	Check WO/RVC/CTH/CTSH, goods description, HS, origin country and direct transport.
China	Form E or RCEP	May be substantially reduced or 0% depending on HS, schedule and origin criterion.	Check English/Chinese description, third-party invoice, B/L and origin.
Korea	Form AK / VK / RCEP	Preferential treatment if rules of origin are satisfied.	Choose best FTA rate but keep documents consistent.
Japan	AJ / VJ / CPTPP / RCEP	Check each agreement because schedules may differ for the same HS.	Review origin criterion, direct transport and issuance date.
EU/UK	EUR.1 or origin statement under EVFTA/UKVFTA	Preference depends on HS and origin proof conditions.	Check REX/authorized exporter where applicable.
Australia–New Zealand / CPTPP	AANZFTA / CPTPP / RCEP	Deep preference may apply if rules of origin are met.	Check origin, transshipment, invoice and goods description.
No valid C/O	No special preference	MFN may apply if MFN conditions are met; otherwise ordinary duty risk.	Lock duty scenario before ETA.

Control item	Question	Risk if missed	Proof file
Material	Glass, porcelain, ceramic, plastic or stainless steel?	Wrong HS/QCVN/duty	Catalogue, COA, photos
HS	Does HS fit material and design?	Queries or reassessment	HS note, catalogue
Duty	MFN/ordinary/FTA properly calculated?	Budget gap or wrong cost	Tariff, C/O, contract
C/O	Form, origin criterion and direct transport correct?	Preference denied	C/O, B/L, invoice, packing list
VAT	8% eligible or 10% applies?	Wrong VAT declaration	VAT regulation, classification

SPECIALIZED POLICIES

Goods scenario	Potential policy	Documents to check	Authority/portal if identifiable	Suggested timing	Risk note
Glass, ceramic, porcelain or enamel food-contact cups	QCVN 12-4:2015/BYT; self-declaration if placed on the market	Lead/cadmium migration or relevant test report, label sample, self-declaration	Food Safety authority or delegated local authority; Customs may review when required	Before ETA/market placement	Do not wait until arrival to start testing when timing is tight.
Plastic food-contact cups	QCVN 12-1:2011/BYT	Material COA, migration test report, self-declaration	Food Safety authority/local portal if applicable	Before market placement; review before ETA	Melamine/PC/PP/PET may have different testing indicators.
Metal/stainless-steel food-contact cups	QCVN 12-3:2011/BYT	Heavy-metal test report, stainless-steel grade, label	Food Safety authority or inspection agency if required	Before sale/market circulation	Coating, paint or colored layer should be separately reviewed.
Samples not for sale	May differ from commercial goods but not automatically exempt	Purpose statement, quantity, internal-use commitment	Customs and specialized authority if requested	Before declaration	Must prove that goods are not placed on the market.
Products with plastic lids, metal straws, silicone parts	Review each material/accessory	Catalogue, bill of materials, test report for each food-contact material	Depending on material and actual file	Before ETA	A set may require multiple QCVNs.
Goods for EPE/FDI/factory use	Customs procedure by import type; food-contact obligations depend on use/market placement	Contract, usage purpose, inventory control	Customs by import regime	Before booking/ETA	Align import type, storage and internal use.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective date/timing	Role in procedure	Key article/appendix to note	Review note
Law	Law on Food Safety 55/2010/QH12	National Assembly	Effective from 01/07/2011	General legal framework for food-contact goods	Safety principles for tools and packaging materials in direct contact with food	Apply according to actual use.
Decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Self-declaration, imported food safety inspection, management allocation	Appendix II includes tools/materials/containers in direct contact with food	Review local submission route and actual file.
Circular/QCVN	Circular 35/2015/TT-BYT issuing QCVN 12-4:2015/BYT	Ministry of Health	Effective 01/05/2016	Technical regulation for glass, ceramic, porcelain and enamel food-contact articles	Heavy-metal migration and related safety indicators	Key for glass/ceramic cups.
QCVN	QCVN 12-1:2011/BYT	Ministry of Health	Issued in 2011	Regulation for synthetic resin food-contact materials	Migration indicators by plastic type	Applies to plastic cups or plastic food-contact accessories.
QCVN	QCVN 12-3:2011/BYT	Ministry of Health	Issued in 2011	Regulation for metal food-contact articles	Metal safety indicators	Applies to stainless-steel/metal cups.
Decree	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	43 effective 01/06/2017; 111 effective 15/02/2022	Goods labeling for imported/circulated products	Original label, Vietnamese sub-label, origin and responsible entity	Review label before circulation.
Tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	MFN import tariff schedule	Check HS and MFN rate on declaration date	Do not finalize duty without current tariff check.
VAT	Decree 174/2025/ND-CP	Government	From 01/07/2025 to 31/12/2026	VAT reduction for certain goods/services subject to 10%	8% only if eligible and not excluded	Do not apply 8% by default.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses may search documents by number on official legal portals, the Government portal or the issuing authority website. Cross-check official sources before application.

Decree 15/2018/ND-CP QCVN 12-4:2015/BYT QCVN 12-1:2011/BYT Decree 26/2023/ND-CP Decree 43/2017/ND-CP

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/PO if any.
C/O if claiming preference.

Technical file

Catalogue/datasheet.
Product photos and original label.
Material COA/MSDS if needed.
Model list, capacity and set specification.

Specialized file if any

Test report under QCVN.
Product self-declaration.
Vietnamese sub-label file.
Sample/internal-use proof if not sold.

File group	Required documents	Used for	Usual preparer	Common error	Pre-ETA check
Commercial docs	Commercial Invoice, Packing List, Sales Contract/PO, B/L or AWB	Declaration, value and quantity check	Shipper/Importer/Docs	Generic “cups” without material	Check goods name, material, quantity and unit before ETA
Technical file	Catalogue, datasheet, photos, model list, capacity specification	HS and policy classification	Supplier/Importer	No evidence of glass/ceramic/plastic/steel distinction	Lock material, use and design before declaration
Food safety file	Test report, self-declaration, internal standard if any	Market circulation/specialized policy	Importer/Compliance	Wrong QCVN test or non-representative sample	Define food-contact material and indicators to test
C/O	Form D/E/AK/VK/AJ/VJ/EUR.1/RCEP/CPTPP if claiming preference	Preferential duty	Shipper/Exporter	Wrong HS, description or issuance date	Check form, origin criterion, direct transport and third-party invoice
Label	Original label, Vietnamese sub-label, retail packaging photos	Post-clearance circulation	Importer/Brand owner	Missing origin, responsible entity, material/warning	Review Decrees 43/111 and product specifics

KEY DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Proof documents	Impact if unclear	Recommended action
Is material confirmed?	Glass, porcelain, ceramic, plastic or stainless steel?	Catalogue, material COA, photos	Wrong HS/QCVN/tax	Lock main material and food-contact accessories before ETA
Is HS supported?	70.13, 69.11/69.12, 39.24 or 73.23?	Catalogue, use description, photos	Query, inspection or duty reassessment	Prepare a material/design-based HS note
Is it direct food contact?	For drinking/food use or decoration only?	Label, user manual, catalogue	Missing food-safety file for market circulation	If food-contact, review QCVN and self-declaration
Does C/O create duty benefit?	Which FTA gives the best rate?	C/O, B/L, invoice, origin documents	Loss of preferential rate	Check C/O by HS before shipment
Is label complete?	Original label/sub-label contents sufficient?	Label sample, importer details	Supplement request or circulation risk	Prepare Vietnamese sub-label before delivery
Do accessories change policy?	Plastic lid, metal straw or silicone gasket contact beverage?	Packing list, photos	Missing accessory test	Review each food-contact material

PRACTICAL E2E CLEARANCE WORKFLOW

Step 1 – Pre-ETA review

Lock material, HS, duty and C/O.
Identify direct food-contact use.
Review QCVN by material.
Check labels and test-report risks.

Step 2 – Lock documents & catalogue

Align invoice, packing list, B/L/AWB.
Check goods name, quantity, capacity and set/pcs.
Request catalogue, photos and material COA if needed.
Finalize C/O documents if claiming preference.

Step 3 – Prepare specialized file

Test under applicable QCVN.
Prepare self-declaration if placed on market.
Review Vietnamese sub-label.
Do not wait until arrival to define testing indicators.

Step 4 – Customs declaration

Declare HS by material/use.
Prepare explanation for value, HS, C/O and food-safety policy.
Green lane: clearance under system conditions.
Yellow/Red lane: documents and physical inspection may apply.

Step 5 – Clearance & post-clearance

Deliver goods to warehouse and count received quantity.
Apply sub-label before circulation if needed.
Keep test report, self-declaration, C/O and customs entry.
Prepare post-clearance/market inspection file.

PRE-ETA RISK CHECKLIST

Risk	Impact	Pre-ETA blocker	Documents to check
Overly generic description	Wrong HS and policy	State material, use, design and capacity	Catalogue, invoice, packing list
Confusing glass with lead crystal/glass-ceramics	Wrong 7013 code and duty	Request COA/structure for premium goods	COA, datasheet, photos
No testing/self-declaration for market goods	Circulation delay and food-safety queries	Lock QCVN by material before ETA	Test report, self-declaration, label sample
Invalid C/O form/origin criterion	No preferential duty	Check C/O before original issuance	C/O, invoice, B/L, packing list
Mismatch in quantity/set packing	Wrong value/quantity and declaration amendment	Lock pcs/set/carton before declaration	Invoice, packing list, catalogue
Multi-material set tested for only one material	Insufficient food-safety basis	List all beverage-contact materials	BOM, catalogue, test reports

FAQ

Do cups/mugs require an import license?

Do not conclude absolutely. Ordinary goods may not require a separate import license, but direct food-contact articles must be reviewed for food-safety file, QCVN, testing/self-declaration by material and market purpose.

Which HS code applies to glass cups?

Usually heading 70.13. Other non-stem glass drinking cups may refer to 7013.37.00; other stemware may refer to 7013.28.00. Catalogue and actual material must be checked.

Can plastic and porcelain cups use the same HS as glass cups?

No. Plastic cups are generally reviewed under 3924; porcelain under 6911; other ceramics under 6912. One HS cannot cover all materials.

Is self-declaration required?

If cups/mugs directly contact food and are placed on the market, review Decree 15/2018/ND-CP and applicable QCVN to determine self-declaration/testing requirements.

Can C/O reduce duty?

Potentially yes. For high MFN lines such as 7013.37.00 or 6911.10.00, valid FTA C/O may create material duty benefit, subject to form, origin criterion, description and direct transport.

Are samples treated like commercial shipments?

Samples may be treated differently by quantity/purpose, but policy review is still required. The importer should prove sample purpose and non-market placement if no circulation file is prepared.

What if a cup set includes plastic lids or metal straws?

Review each beverage-contact material. A set may require glass, plastic and metal QCVN considerations if all contact food/beverages.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide provides an operational map on HS code, duty, C/O, food-safety files and labeling for imported cups and mugs. For actual shipments, businesses still need to review catalogue, datasheet, model, documents, origin and import purpose.

Execution platform

Agent network in more than 60 countries.
WCA, WCA China Global, VLA and HNLA membership.
Sea, air, road and rail freight capabilities.

Pre-ETA control

Review HS, duty, C/O, labels, QCVN and food-safety file.
Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue and test report.
Control material, accessory and set-configuration risks.

Clearance & post-clearance

Prepare customs entry and handle Green/Yellow/Red lanes.
Support explanations on HS, customs value, origin and specialized policies.
Maintain lot files, label review and post-clearance records.

For cup/mug shipments that may involve food-safety files, C/O or labeling requirements, businesses should not wait until arrival to start document review. Small mismatches among invoice, packing list, catalogue, C/O or labels may cause additional document requests, clearance delay and unplanned storage costs.

TGIMEX supports an E2E import plan: pre-ETA policy review, document control, international freight coordination, customs declaration, clearance handling, inland delivery and post-clearance filing.

This English version is for operational reference and is not an official legal translation.

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