Enamel-coated pots and pans are often declared simply as “cookware”, while classification depends on the substrate material, food-contact enamel layer, use purpose and accessories. Wrong HS Code, missing food-safety evidence, inconsistent labels or inaccurate C/O can lead to customs queries, channel changes, additional dossiers, loss of duty preference and DEM/DET. This article provides an E2E review map before ETA: HS, duty, C/O, specialized policy, customs dossier, labeling and key risks.

QUICK FACTS

Item	Application note
Product	Enamel-coated pots/pans used for cooking or food contact; metal substrate with enamel food-contact layer.
Indicative HS	Main code 7323.94.00; review 7323.92.00, 7323.93.10, 7323.99.10, 7615.10.90 by actual material.
Indicative duties	For 7323.94.00: MFN 30%, ordinary duty reference 45%, base VAT 10%. FTA may be lower with valid C/O.
Specialized policy	Food-contact articles: review Decree 15/2018/ND-CP, QCVN 12-4:2015/BYT and/or QCVN 12-3:2011/BYT.
Dossier before ETA	Invoice, Packing List, B/L/AWB, catalogue, substrate material, enamel coating, test report, original label, C/O if preferential duty is claimed.
Warning	Do not describe generally as “cookware” without showing enamel-coated iron/steel cookware, material, coating and food-contact purpose.

Legal note: HS, duty rates and policies are for operational reference only. The importer must verify actual catalogue, model, material, purpose and the tariff schedule in force on the declaration date.

SCOPE OF APPLICATION

Covered

Enamel-coated pots, pans, saucepans, casseroles or household cookware.
Goods for retail, distribution, e-commerce, restaurants or hotels.
Brand-new goods, sets or individual items.

Separate review needed

Cast iron, stainless steel, aluminium, ceramic/glass cookware.
Glass lids, silicone gaskets, plastic/wood handles, non-stick/ceramic coatings.
Samples, warranty goods, refurbished or used goods.

Review must be based on catalogue, datasheet, model and actual import purpose; do not generalize across all cookware.

CLASSIFICATION & TECHNICAL IDENTIFICATION

The critical decision is not the commercial name but the material, food-contact layer, use purpose and condition of the goods.

Criteria	Documents to check	Risk if misdescribed	Suggested declaration wording
Substrate material	Catalogue, datasheet, COA/material declaration	Different material changes HS and duty	“Enamel-coated iron/steel pot/pan for household kitchen use”
Food-contact enamel layer	Test report, safety declaration, structure photos	Missing evidence may trigger additional food-safety dossiers	State “food-contact enamel coating” only with evidence
Use purpose	Catalogue, user manual, label	May be treated as decorative or industrial item	“Household enamel-coated cooking pot/pan”
Condition	Invoice, packing, photos, new-product statement	Used/refurbished goods may trigger other controls	“Brand new, unused” if true
Accessories	Packing List, BOM, set photos	Glass lids or silicone/plastic parts may require extra review	Separate accessories if imported separately or material is significant

HS CODE – DUTY – C/O

The main HS analysis for enamel-coated cookware is generally under heading 73.23. Confirm whether the substrate is iron/steel, cast iron, stainless steel, aluminium or another material before declaring. The duty rates below are operational references and must be checked against the tariff in force on the declaration date.

Indicative HS	Application condition	Reference duty	Misclassification risk	Documents to check
7323.94.00	Of iron other than cast iron or steel, enamelled, kitchen use	MFN 30%; ordinary 45%; VAT 10%	Wrong if cast iron, stainless steel, aluminium, ceramic/glass	Catalogue, COA, coating photos, test report
7323.92.00	Cast iron, enamelled	MFN 30%; ordinary 45%; VAT 10%	Confusing cast iron with normal iron/steel	COA, casting/material declaration, catalogue
7323.93.10	Stainless-steel kitchenware, where enamel is not the essential feature	MFN 30%; ordinary 45%; VAT 10%	Wrong if the essential character is enamelled iron/steel	Stainless-steel datasheet, test report
7323.99.10	Other iron/steel kitchenware not falling into the above lines	MFN 20%; ordinary 30%; VAT 10%	Do not use it to avoid the enamelled line	Catalogue, photos, material description
7615.10.90	Aluminium/aluminium alloy cookware if actual substrate is aluminium	Check Chapter 76.15 at declaration date; do not apply the 7323.94.00 rate to aluminium-substrate cookware	Wrong material changes tax and policy	COA, technical document, catalogue

PREFERENTIAL C/O/FTA REVIEW

Origin route	C/O form / proof	Reference preferential rate	Documents to check	Risk
ASEAN	Form D / e-Form D	May be 0% if HS and origin criteria are met	WO/RVC/CTH/CTSH, origin, direct consignment	Incorrect description/HS may reject preference
China	Form E or RCEP	Many 7323.94.00 lines may be 0%; verify by year	Third-party invoice, value, description, origin criterion	Wrong form/route may lose preference
Korea	AKFTA / VKFTA / RCEP	May be 0% or staged depending on FTA	Form, criterion, producer, description	Do not generalize across models
Japan	VJEPA / AJCEP / CPTPP / RCEP	Preferential duty possible if rules are met	Origin proof, invoice, direct transport	Invalid form may lead to MFN 30%
EU/UK	EVFTA / UKVFTA	Do not pre-confirm; check the EVFTA/UKVFTA schedule, proof of origin and declaration date	Statement on origin/proof, HS, description	Do not claim without valid origin proof
Australia/New Zealand	AANZFTA / CPTPP / RCEP	May be 0% or staged	Origin document and consignment condition	Wrong origin/third-party invoice may trigger recovery
India/Hong Kong	AIFTA / AHKFTA	Check specific schedule for 7323.94.00	Origin criterion, description, stamp/signature/date	Do not finalize preference without draft C/O

C/O pre-ETA checklist: check form, origin criterion WO/RVC/CTH/CTSH, description, HS, quantity, weight, origin country, third-party invoice, direct consignment, stamp/signature, issuance date and validity.

APPLICABLE SPECIALIZED POLICY

Goods scenario	Possible policy	Dossier to check	Authority / portal	Timing	Risk note
Standard food-contact cookware	Self-declaration/import food-safety check under Decree 15/2018/ND-CP if marketed in Vietnam	Test report, label, self-declaration, catalogue	NSW/competent food-safety authority if applicable	Before ETA	Do not wait until cargo arrives
Enamel/glass/ceramic food-contact layer	Review QCVN 12-4:2015/BYT	Migration/heavy metal test report, material proof	Accredited lab/competent authority	Before commercial import	Test report must match model/coating
Metal contact areas	Review QCVN 12-3:2011/BYT if metal contacts food	Metal COA, test report, structure photos	Lab/authority	Before ETA	Enamel name alone is not enough
Set with glass lid/silicone/plastic/wood parts	Other material regulations may apply	BOM, photos, test report per material	Food-safety authority if applicable	At PO stage	Accessories may change dossier
Retail/e-commerce goods	Import label and Vietnamese sub-label	Original label, sub-label, user instructions	Customs/market surveillance	Before circulation	Missing sub-label creates post-clearance risk
Sample/warranty/display goods	Not automatically exempt	Invoice, purpose, quantity, commitment if any	Customs/specialized authority	Before ETA	“Sample” does not change food-contact nature

LEGAL DOCUMENTS TO REVIEW

Document group	Document number/name	Issuing body	Effective date/application	Role	Key provision/appendix	Review note
Law	Law on Food Safety 55/2010/QH12	National Assembly	Effective 01/07/2011	Base law for food-contact articles	Food-safety responsibilities and labeling	Check amendments if any
Decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Self-declaration/import food-safety inspection	Appendix II includes food-contact tools/materials	Do not assume exemption
Circular/QCVN	Circular 34/2011/TT-BYT	Ministry of Health	Effective 01/03/2012	QCVN for food-contact materials	QCVN 12-3:2011/BYT	Apply by actual contact material
QCVN	QCVN 12-4:2015/BYT	Ministry of Health	Verify current validity	Glass/ceramic/enamel food-contact materials	Safety/migration limits	Key for enamel layer
Labeling	Decree 43/2017/ND-CP, amended by 111/2021/ND-CP	Government	111/2021/ND-CP effective 15/02/2022	Import goods labeling	Name, origin, responsible party, warnings	Review sub-label before sale
Tariff	Decree 26/2023/ND-CP and amendments	Government/MOF	Effective 15/07/2023	MFN basis for 7323.94.00	Chapter 73, heading 73.23	Check rate at declaration date
Customs	Decree 167/2025/ND-CP, Circular 121/2025/TT-BTC	Government/MOF	15/08/2025 and 01/02/2026	Customs and tax administration updates	Dossier, inspection, supervision, valuation	Check VNACCS guidance
VAT	Decree 174/2025/ND-CP	Government	Effective 01/07/2025	VAT reduction policy if eligible	Check included/excluded lists	This article uses base VAT 10%

VIEW / DOWNLOAD OFFICIAL DOCUMENTS

Companies can search documents by number on official legal databases, the Government portal or issuing authority websites.

Government Portal Legal Database National Single Window

Companies should cross-check the official database or issuing authority website before applying any rule.

CUSTOMS CLEARANCE DOSSIER

Commercial set

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if preferential duty is claimed.
Catalogue, datasheet, photos and original labels.

Specialized dossier if applicable

Food-contact test report.
Self-declaration dossier if required.
Label/sub-label dossier.
Substrate, enamel and accessory materials.
Import food-safety check dossier if triggered.

Dossier group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Sales Contract/PO	Declaration, value and quantity check	Importer, shipper, forwarder	Generic “cookware” name	Lock name, HS, material, quantity and origin before ETA
Technical	Catalogue, datasheet, photos, substrate/coating data	HS classification and food-safety policy	Supplier/Procurement/Compliance	Material not proven	Request COA/material declaration and photos
Specialized	Test report, self-declaration if applicable	Food-safety dossier/import check	Importer/Legal/QA	Report not matching model/coating	Match model, material and QCVN before ETA
Label	Original label, Vietnamese sub-label, use/warning info	Clearance and circulation	Importer/Marketing/Compliance	Missing origin/importer/warning	Review label before printing/import
Origin	C/O Form D/E/VK/EUR.1/RCEP etc.	Claim preferential duty	Shipper/exporter/importer	Wrong HS/description/origin criterion/date	Check draft C/O against invoice/packing list

Goods name, quantity, model, origin, material, coating and technical data should match 100% across commercial documents, catalogue, labels, specialized dossiers and customs declaration.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Evidence	Impact if unclear	Recommended action
HS basis	Is it iron/steel enamelled or cast iron enamelled?	Catalogue, COA, photos	Wrong HS/tax	Standardize description before declaration
Food contact	Cooking/food contact or decorative only?	Catalogue, user instructions, label	Missed food-safety policy	Review Decree 15 and relevant QCVN
Coating evidence	Does coating have appropriate test report?	Test report, COA, structure photos	Additional dossier/testing request	Obtain model-specific report
Label	Is Vietnamese sub-label/warning ready?	Original/sub-label design	Circulation and audit risk	Prepare before clearance/sale
C/O validity	Form, HS, description, origin and direct consignment match?	C/O, invoice, B/L, packing list	Preference rejected/tax recovery	Check draft before ETD/ETA
Accessories	Do lids/gaskets/handles contact food?	BOM, packing, photos	Missing material-specific report	Split material review

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Finalize HS, policy, duty, C/O, label, food-contact test report and specialized dossier need.

Step 2: Lock documents

Lock Invoice, Packing List, B/L/AWB, catalogue, substrate material, coating, model list and labels.

Step 3: Prepare specialized dossier

Prepare test reports, self-declaration/import check dossier if applicable before ETA.

Step 4: Customs declaration

Green channel: conditional system release; Yellow: document check; Red: document and physical inspection.

Step 5: Clearance and post-clearance

Deliver cargo, complete sub-labels, file test report, C/O, customs declaration and transport records.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Wrong HS due to generic “enamel cookware”	Wrong duty, customs query or channel change	Confirm substrate and coating before ETA	COA, datasheet, photos
Missing food-contact QCVN report	Clearance/circulation delay	Prepare report under QCVN 12-4:2015/BYT and/or QCVN 12-3:2011/BYT	Test report, self-declaration, label
C/O with wrong HS/description	Preference denied or tax recovery	Review draft C/O before arrival	C/O, Invoice, Packing List, B/L
Incomplete Vietnamese sub-label	Post-clearance/market risk	Prepare sub-label under labeling rules	Original label, sub-label, user instructions
Set accessories not reviewed	Missing dossier for lids/gaskets/handles	Prepare BOM and material-specific reports	BOM, photos, test reports
Documents not locked before ETA	DEM/DET and storage cost	Finalize HS, C/O, ATTP and labels before ETA	Pre-ETA checklist, pre-alert, final invoice

FAQ

Does enamel cookware need an import licence?

Do not conclude absolutely. Review food-contact use, material and specialized dossier requirements.

Is 7323.94.00 always correct?

No. It is suitable for enamelled iron/steel, while cast iron, stainless steel, aluminium or ceramic/glass require separate review.

Is a test report needed?

For food-contact goods, test reports under the relevant QCVN are important for declaration and compliance.

Can C/O reduce duty?

Yes, if the form, origin, HS, description and rules of origin are valid.

Do accessories matter?

Yes. Lids, silicone gaskets and handles may require material-specific review.

Are samples handled like commercial goods?

The purpose and quantity matter, but “sample” does not change the food-contact nature.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a review map for HS, duties, C/O, dossiers and specialized policies. In real shipments, companies still need to check catalogue, datasheet, material, enamel coating, documents, origin and import purpose.

60+ country networkWCA • WCA China GlobalVLA • HNLASea • air • road/rail

Pre-ETA review

HS, duty, C/O, labels, QCVN, test report.
Catalogue, material, coating and model review.

Compliance control

Invoice, Packing List, B/L/AWB, C/O matching.
Food-contact dossier and sub-label control.

Logistics & customs

ETA, pre-alert and transport documents.
Declaration, channel handling, delivery and record keeping.

For shipments that may involve specialized inspection, C/O or labeling requirements, companies should not wait until arrival to begin compliance review. Minor inconsistencies can trigger additional documents, clearance delay or unplanned storage cost.

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