Gummy candy is easy to misclassify when the importer relies on the commercial name alone. The key split is whether the product contains gelatin; cocoa/chocolate, lozenge-style claims, or vitamin/health-supplement positioning can also change the HS, declaration route and competent authority.

A wrong product-scope decision can cascade into HS – duty – C/O – food-safety file – label – clearance timing, creating document rework and storage/DEM/DET exposure. This guide therefore maps the E2E process for retail-packed confectionery gummies sold as ordinary candy: product identification → HS/tax/C/O → self-declaration → state food-safety inspection → customs → nutrition labeling → post-clearance obligations.

Operational reference for importers · Final conclusions must be locked against the ingredient list, gelatin/pectin system, claims, label artwork, origin and actual shipment documents.

QUICK FACTS

SCOPE

Product scope

Sugar/glucose-based gummies using gelatin or pectin/starch gelling systems, food flavors/colors/acids, retail packed, not positioned as medicine or dietary supplements.

Indicative HS

1704.90.91 for soft sugar confectionery containing gelatin; 1704.90.99 should be reviewed for gelatin-free gummies that remain non-cocoa sugar confectionery.

Specialized control

Confectionery falls under MOIT food-safety administration; from 17 Jul 2026, review Circular 28/2026/TT-BCT.

DECLARE

Self-declaration

Ordinary prepacked processed gummy is generally handled under the self-declaration mechanism of Decree 15/2018 unless it falls into a product-registration category.

LABEL

2026 labeling

Review Decree 43/2017, Decree 111/2021 and nutrition-label rules under Circular 29/2023/TT-BYT; added-sugar gummies require particular attention to total sugars.

FTA

C/O

Special preferential duty depends on origin, PSR and valid origin evidence. For China, ACFTA/Form E is one route to review; a C/O alone does not guarantee preference.

Critical split: gelatin gummies and pectin gummies should not share one HS conclusion. Cocoa/chocolate or vitamin/health claims require a fresh product-scope review.

2. TERMS & WHY THE PROCEDURE MATTERS

GUMMY

Gummy candy

Elastic/soft sugar confectionery formed with gelling agents such as gelatin, pectin or starch. The gelling system can drive the HS split.

HS Code

Customs classification used for tax and commodity policy. For gummies, composition, cocoa, claims and gelling system matter more than a generic invoice name.

State food-safety inspection

Food-safety control applied to imported food under the applicable legal method; not every shipment is inspected in exactly the same way.

SELF

Product self-declaration

The self-declaration route under Decree 15/2018 for eligible food; the declaration package must remain consistent with the marketed formula, test data and label.

C/O

Certificate of Origin

Origin evidence that may support FTA duty preference when origin rules and documentary conditions are also satisfied.

ETA

Estimated Time of Arrival

Expected arrival date. Product data, tests, labels and specialized-control strategy should be substantially locked before ETA.

Why it matters: changing gelatin to pectin, adding cocoa, or changing the product to a health-supplement position can alter HS, declaration route, regulator and label requirements.

3. PRODUCT CLASSIFICATION & IDENTIFICATION

Lock the product scope using the ingredient list, specification/COA, final artwork, product images, claims and manufacturer details before selecting HS or filing compliance documents.

Product scenario	Key check	Example	Evidence	Potential policy	Documents to review	Application note
Gelatin gummy	Gelatin listed; no cocoa	Fruit gummy, gummy bear	Ingredient list, spec, COA, artwork	Food safety, self-declaration, labeling, additives	HS 1704.90.91, test, label, C/O	Main branch when gelatin is confirmed.
Gelatin-free gummy	Pectin/starch/carrageenan; no gelatin	Vegan/pectin gummy	Formula/spec, supplier statement	Food safety, self-declaration, label	Review HS 1704.90.99	Do not default to 1704.90.91.
Cocoa/chocolate gummy	Cocoa powder/mass or chocolate coating	Chocolate-coated gummy	Formula and artwork	Potential Chapter 18 route	Review HS 1806 and taxes	Outside the main HS conclusion.
Vitamin/functional gummy	Vitamin/mineral dose; health claims	Vitamin C gummy	Formula, claims, dosage, label	May shift to health-supplement registration	Reclassify product before import	Do not treat automatically as ordinary candy.
Special lozenge-style gummy	Cough/throat claims, herbs, special use	Cough gummy	Claims and composition	HS/policy may change	Review 1704.90.10 or other route	Requires separate conclusion.

Warning: “fruit gummy” on an invoice is insufficient to distinguish 1704.90.91 from 1704.90.99.

4. HS CODE – DUTY – C/O

Circular 28/2026/TT-BCT expressly lists 1704.90.91 – soft, containing gelatin and 1704.90.99 – other in the confectionery food-safety import list under MOIT.

Indicative HS	Suitable description	Classification basis	Application condition	Ordinary duty	MFN duty	VAT 2026	FTA/C/O	Documents
1704.90.91	Soft sugar confectionery containing gelatin	Heading 17.04; gelatin-specific subheading	No cocoa; ordinary confectionery; gelatin confirmed	22.5% indicative	15% indicative	8% during the applicable VAT-reduction period if eligible	Review ACFTA/RCEP, ATIGA, Korea/Japan/EU FTAs by origin	Ingredient list, spec, label, invoice, C/O
1704.90.99	Other; potential route for gelatin-free gummy	Heading 17.04 and no more specific description	No cocoa; remains sugar confectionery	22.5% indicative	15% indicative	8% if within the current reduction scope	Review origin and PSR	Formula/spec proving pectin/starch system
Heading 1806	Cocoa/chocolate-containing product	Cocoa changes classification	Formula-based	Determine the exact 8-digit HS and re-check the current tariff schedule.

Rates are planning references only. Re-check the tariff in force on declaration date, the final HS, origin and actual C/O.

SPECIAL PREFERENTIAL FTA / C/O CHECK

Origin route	FTA	C/O / origin evidence	2026 preference to review	Conditions	Documents	Application note
ASEAN	ATIGA	Form D / applicable origin evidence	Check the 2026 ATIGA tariff against the final HS	Applicable PSR and documentary conditions	C/O, Invoice, B/L/AWB, Packing List	Confirm the correct member state and origin criterion for heading 17.04.
China	ACFTA / RCEP	Form E or appropriate RCEP evidence	ACFTA 0% indicative; compare the 2026 RCEP schedule	PSR + valid documents + data consistency	C/O, invoice, B/L, packing, ingredients/spec	Check HS, description, origin and transport—not only the existence of Form E.
Korea	AKFTA / VKFTA / RCEP	AK/VK form or RCEP evidence	Check the 2026 AKFTA/VKFTA/RCEP schedules and select the qualifying route	Do not mix rules across FTAs	C/O, commercial docs, origin-support file if needed	Lock the FTA before the supplier issues origin documents.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Evidence under the selected agreement	Check the 2026 VJEPA/AJCEP/CPTPP/RCEP schedules for the actual route	Correct PSR and evidence	C/O/origin evidence, Invoice, transport docs	One form does not fit all agreements.
EU	EVFTA	EVFTA origin evidence	Check the 2026 EVFTA schedule against the final HS	EVFTA origin rules met	Origin proof, Invoice, transport docs	Use the correct origin-certification mechanism for the shipment.
UK	UKVFTA	UKVFTA origin evidence	Check the 2026 UKVFTA schedule against the final HS	UKVFTA origin rules met	Origin proof, Invoice, transport docs	Do not substitute EVFTA origin evidence for UKVFTA.
Australia – New Zealand	AANZFTA / CPTPP / RCEP	Evidence under the selected agreement	Check the 2026 AANZFTA/CPTPP/RCEP schedules	Relevant PSR met	Origin proof + commercial docs	Compare available FTAs before choosing the origin document route.
India	AIFTA	Form AI / AIFTA evidence	Check the 2026 AIFTA schedule	AIFTA PSR met	C/O, Invoice, transport docs	Do not assume the ACFTA/ATIGA rate.
Hong Kong, China	AHKFTA	AHKFTA origin evidence	Check the 2026 AHKFTA schedule	PSR and documentary conditions met	Origin proof + commercial docs	Compare against MFN to confirm whether preference creates an actual benefit.

C/O checklist: origin document, WO/RVC/CTH/CTSH criterion where relevant, HS, product description, quantities/weight, third-party invoice, direct consignment rule, issue date and consistency with the customs declaration.

5. DOCUMENT PACKAGE & SUBMISSION PRINCIPLE

Manage gummy files in three layers so that a complete transport file is not mistaken for a complete product-compliance file.

Commercial file

Invoice, Packing List, B/L/AWB, Contract/PO where applicable, C/O for preference, manufacturer and origin data.

Technical / specialized file

Ingredient list, specification, COA, test report, artwork, gelatin/pectin evidence, additive/flavor data and self-declaration.

Registration / cross-check file

Documents for food-safety import control, customs, HS/C/O review and shipment-level verification.

Preparation rule: product description, gelatin/pectin system, net weight, manufacturer, origin, lot/date and data across Invoice – Packing List – C/O – label – self-declaration must align.

File group	Required documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO, B/L/AWB	Customs, value, logistics	Supplier + Importer + Forwarder	Generic “candy”; weight/manufacturer mismatch	Use a clear gummy description and supporting product data.
Product	Ingredients, spec, COA, artwork	HS, declaration, label	Supplier/Manufacturer	Gelatin not clearly identified; artwork differs from formula	Check version/date and official formula.
Food safety	Self-declaration, test report, import-inspection file	Specialized control	Importer	Expired/irrelevant test; SKU mismatch	Cross-check SKU, manufacturer, composition and test date.
C/O	Origin document	Duty preference	Exporter/Supplier	HS, invoice, description mismatch	Pre-check draft before issue.
Label	Original label + Vietnamese supplemental label + nutrition panel	Import and circulation	Brand owner/Importer	Missing total sugars; additive naming errors	Artwork QA before printing/shipment.

6. LEGAL BASIS & SPECIALIZED-POLICY MATRIX

6.1. Legal basis to review

Type	Instrument	Authority	Effective/application date	Role	Article/annex to watch	Review note
Food-safety law	Law on Food Safety 55/2010/QH12 and effective amendments	National Assembly	From 01 Jul 2011	Foundational food-safety framework	Imported-food control principles and operator responsibilities	Read with Decree 15/2018 and current specialized rules.
Food-safety decree	Decree 15/2018/ND-CP	Government	02 Feb 2018; currently central after Resolution 15/2026	Self-declaration and imported-food safety inspection	Arts. 4–5 self-declaration; Art. 13 inspection exemptions; Chapter VI imported-food inspection	Self-declaration testing: 12-month validity window under Art. 5.
2026 NEW – OLD	Resolution 15/2026/NQ-CP	Government	06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Do not reuse the early-2026 workflow unchanged	As of 08 Sep 2026, re-check Decree 15/2018 plus newer effective instruments.
Food-safety HS list	Circular 28/2026/TT-BCT	MOIT	17 Jul 2026	HS list for imported-food state inspection	Confectionery annex includes 1704.90.91 and 1704.90.99	Direct 2026 instrument for gummy candy.
Customs law	Customs Law 54/2014/QH13 and effective amendments	National Assembly	From 01 Jan 2015	Customs declaration, control and risk-management framework	Review declaration, document/physical inspection and risk-management rules	Law 11/2026/QH16 was promulgated on 23 Aug 2026 but only takes effect on 01 Mar 2027.
Customs decree	Decree 08/2015/ND-CP, amended by Decree 59/2018/ND-CP and current amendments	Government	15 Mar 2015 / 05 Jun 2018	Detailed customs procedures and supervision	Apply by transaction type and actual file	Use the consolidated/current version on declaration date.
Customs circular	Circular 38/2015/TT-BTC, amended by Circular 39/2018/TT-BTC and later effective amendments	Ministry of Finance	Current provisions only	Customs file, declaration and tax administration	Import document and declaration rules	Do not use the original 2015 text without later amendments.
Import-export tax law	Law 107/2016/QH13 and effective amendments	National Assembly	From 01 Sep 2016	Import/export tax framework	Taxpayer, taxable objects, exemptions/refunds and tariff principles	Use current legal status.
MFN tariff	Decree 26/2023/ND-CP and current amendments	Government	From 15 Jul 2023	MFN import tariff	1704.90.91/99: 15% indicative	Re-check on declaration date.
Ordinary tariff	Decision 15/2023/QD-TTg	Prime Minister	15 Jul 2023	Ordinary import duty	Both codes: 22.5% indicative	Depends on origin/MFN eligibility.
VAT reduction	Resolution 204/2025/QH15 and Decree 174/2025/ND-CP	National Assembly / Government	01 Jul 2025 – 31 Dec 2026	2-percentage-point VAT reduction for eligible supplies/imports	Chapter 17 confectionery is not one of the listed excluded groups; 8% where the reduction applies	Also consider Decree 181/2025 and current VAT amendments for special cases.
Goods label	Decree 43/2017 as amended by Decree 111/2021	Government	Decree 111 from 15 Feb 2022	Imported-goods labeling	Mandatory particulars, original and supplemental labels	Review each SKU artwork.
Nutrition label	Circular 29/2023/TT-BYT	MOH	From 01 Jan 2026, non-compliant new labels may not be imported/used, subject to transition rules	Nutrition declaration	Foods with added sugar: review total sugars plus mandatory nutrients	QA before printing/import.
Food additives	Circular 24/2019/TT-BYT, amended by Circular 17/2023/TT-BYT	MOH	Current amended version	Food-additive use	Gelling agents, colors, flavors, acids and coating agents must be checked against the actual food category and conditions of use	Do not invent permitted levels; review the specific INS/additive and formula.
Future instrument	Decree 336/2026/ND-CP on National/ASEAN Single Window procedures	Government	Promulgated 22 Aug 2026; effective 15 Oct 2026	Administrative procedures for cross-border goods through single-window mechanisms	Not yet applicable to declarations before its effective date	Update workflow for shipments from 15 Oct 2026 onward.

NEW – OLD as of 08 Sep 2026: Decree 46/2026 and Resolution 66.13/2026 are suspended by Resolution 15/2026; Law 11/2026/QH16 and Decree 336/2026/ND-CP have been promulgated but are not yet effective. Do not apply future procedures to current shipments.

6.2. Policy matrix by gummy scenario

Scenario	Basis	Potential policy	Authority	Trigger
Standard gelatin gummy	Decree 15/2018; Circular 28/2026	Self-declaration + imported-food safety control + customs + label	MOIT/food-safety authority and Customs under assigned competence	Confectionery imported for domestic circulation.
Pectin/vegan gummy	Circular 28/2026; Decree 15/2018; HS schedule	Similar food-safety layer but separate HS review	Same broad authorities	No gelatin in ingredient list.
Cocoa gummy	HS schedule + food-safety rules	Reassess Chapter 18 HS and tax/C/O	Customs + food-safety authority	Cocoa/chocolate in formula.
Vitamin / supplement gummy	Decree 15/2018 and health-food rules	Possible product-registration / different regulator route	Health authority depending on classification	Claims, dosage and formula.
Samples/gifts/transit	Art. 13 Decree 15/2018 + customs rules	Possible inspection exemption if conditions are met	Specialized authority / Customs	Correct transaction type and exemption condition.

7. TIMING, FEES & RISK COSTS

Do not fix one processing time for all gummy shipments. Timing depends on file completeness, food-safety inspection method, customs channel, C/O and whether clarification is requested.

Stage	Work	Recommended timing	Target output	Delay risk
1. Prepare file	Lock gelatin/pectin, ingredients/spec, HS draft, label, test and self-declaration	Before shipment confirmation	Complete product master file	HS error, label/declaration rework and booking delay.
2. Submit/register specialized step where applicable	Determine exemption/inspection method and prepare the shipment-level food-safety file	Before ETA	File ready for acceptance/cross-check	Storage and clearance delay.
3. Review/cross-check	Competent/processing body reviews completeness and the applicable basis	Per file status	No clarification request or a defined request	Longer lead time if data is missing or inconsistent.
4. Amend/supplement if required	Add test, ingredient/spec, label, shipment records or explanation	Immediately after a request	Gap list closed	Storage/DEM/DET and document amendments.
5. Obtain specialized result	Complete the result/condition under the applicable inspection method	Before or in parallel with customs where legally allowed	Shipment can proceed to the next step	Cargo-release delay.
6. Customs – tax – clearance	Declare, handle channel, C/O, tax and HS explanation where needed	When filing conditions are met	Clearance/release as applicable	Storage/detention and stockout.
7. Post-clearance / circulation	Supplemental label, filing and reconciliation of declaration–test–C/O–customs records	Before circulation and after clearance	Complete shipment file	Post-entry / food-safety / label exposure.

Fees: government charges, testing, certification and inspection costs must be based on the actual file and applicable fee schedule; do not publish one fixed amount for all gummy products.

8. PRACTICAL E2E PROCESS

STEP 01

Identify product

Collect ingredients, spec/COA, artwork and claims. Confirm gelatin vs pectin, cocoa and health-positioning triggers.

STEP 02

Lock HS – duty – C/O

Review 1704.90.91 or 1704.90.99, MFN/VAT and FTA by origin. Align draft HS with supplier before C/O issuance.

STEP 03

Prepare product file

Complete self-declaration, test report, label artwork, additive data and nutrition panel against the imported formula.

STEP 04

Determine food-safety route

Use Decree 15/2018 and Circular 28/2026 to determine whether inspection, exemption or a specific inspection method applies.

STEP 05

Freeze documents before ETA

Cross-check Invoice, Packing List, B/L/AWB, C/O, manufacturer, quantity, weight, description and origin.

STEP 06

Customs declaration & channel

Submit the customs declaration and handle Green/Yellow/Red channel requirements; keep composition/HS evidence ready.

STEP 07

Complete food-safety, tax & clearance

Follow specialized-control result, duty/C/O issues and cargo release status.

STEP 08

Market circulation & post-entry

Complete Vietnamese supplemental labeling and maintain product/shipment files for traceability and post-clearance review.

Before ETA: product scope + HS draft + self-declaration/test + label artwork + food-safety route + C/O draft should be under control.

Main blockers: gelatin↔pectin formula change without file update; new vitamin/health claim; C/O still using the old HS; nutrition panel missing total sugars.

9. FAQ

What HS applies to gelatin gummy?

1704.90.91 is the primary indicative route for soft sugar confectionery containing gelatin, provided there is no cocoa or more specific description. Confirm against the actual formula/spec.

Can pectin gummy use 1704.90.91?

It should not be assumed. 1704.90.91 refers to gelatin-containing soft confectionery; pectin/vegan gummies require review of 1704.90.99 or another code if the product has special characteristics.

Does ordinary gummy require self-declaration?

Generally, eligible prepacked processed food follows Article 4 of Decree 15/2018 unless it belongs to a product-registration group or an exception.

Is vitamin gummy handled the same way?

No automatic conclusion. If positioned as a health supplement with dosage/claims, the product must be reclassified before HS and declaration route are selected.

Is every shipment inspected identically?

No. Inspection method and exemptions depend on Decree 15/2018, compliance history and shipment facts.

What about the test report for self-declaration?

Decree 15/2018 requires a food-safety test report within 12 months before filing, issued by a designated laboratory or a laboratory accredited to ISO 17025 within the relevant scope.

Can Form E reduce China-origin gummy duty to 0%?

ACFTA may provide 0% for the relevant HS when origin rules and document conditions are satisfied. Check HS, PSR, description, invoice, transport and Form E validity.

What is important for 2026 gummy labeling?

Review Decree 43/2017 as amended and Circular 29/2023/TT-BYT. Added-sugar gummies require careful control of the total-sugars declaration.

Does gelatin source matter?

Maintain clear supplier evidence for bovine/porcine/fish origin, especially for Halal/Kosher or buyer requirements. Do not assume a finished gummy always triggers animal quarantine without checking the actual legal scope.

Can the early-2026 Decree 46 workflow still be reused?

Not unchanged. Resolution 15/2026/NQ-CP suspended Decree 46/2026 and Resolution 66.13/2026 from 06 Apr 2026; re-check Decree 15/2018 and current instruments such as Circular 28/2026/TT-BCT.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Ingredients/spec, gelatin/pectin evidence, COA, tests, self-declaration, artwork and additive records with version control.

Shipment file

Invoice, Packing List, B/L/AWB, customs declaration, value documents, C/O and specialized-control records.

Food-safety file

Self-declaration, test, inspection/exemption basis and results.

Label & circulation

Vietnamese supplemental label, ingredient/additive/nutrition, dates, origin and responsible entity data.

Record retention & audit

Keep a product master file and a separate shipment file for traceability, food-safety review and post-clearance control.

CHECK

Change control

Gelatin↔pectin, supplier, factory, cocoa, vitamin/claim, artwork or origin changes trigger re-review before the next shipment.

Target state: records should trace SKU → formula/gelling system → HS → self-declaration/test → label → C/O → customs declaration.

Clearance is not the end. Formula/label mismatches or weak traceability can still create post-entry compliance risk.

11. SOLUTIONS FROM TGIMEX

For gummies, the key is to lock gelling system – HS – food safety – declaration – additives – label – C/O – transport documents before ETA rather than solving each item after arrival.

Pre-ETA review

Review formula, gelatin/pectin, HS, duty, FTA, label, self-declaration and food-safety route before shipment/ETA.

Compliance-file control

Cross-check Invoice, Packing List, B/L/AWB, C/O, self-declaration, test, ingredients/spec and artwork; produce a supplier gap list.

Logistics coordination

Track documents – ETA – food safety – customs – channel – tax – cargo release, with early alerts for storage/DEM/DET caused by document gaps.

Importers should work with a team capable of coordinating logistics, documentation, customs and specialized compliance together so that product-scope and filing gaps are closed before ETA rather than after cargo arrival.

FOOTNOTE – SOURCES & APPLICATION NOTES

Resolution 15/2026/NQ-CP: Government Portal.
Circular 28/2026/TT-BCT, effective 17 Jul 2026: Government Portal.
Decree 15/2018/ND-CP: Government Portal.
Decree 26/2023/ND-CP and Decision 15/2023/QD-TTg: MFN tariff · ordinary tariff.
ACFTA schedule under Decree 118/2022/ND-CP: Customs PDF.
Goods labeling: Decree 43/2017 · Decree 111/2021.
Nutrition labeling: MOH guidance on Circular 29/2023.
Food additives: Circular 24/2019 · Circular 17/2023 amendment.
Resolution 204/2025/QH15 and Decree 174/2025/ND-CP – VAT reduction through 31 Dec 2026 for eligible goods/services: Resolution 204 · Decree 174.
Customs Law 54/2014/QH13: Government Portal. Law 11/2026/QH16 amending the Customs Law was promulgated on 23 Aug 2026 and takes effect on 01 Mar 2027: source.
Decree 336/2026/ND-CP – National/ASEAN Single Window procedures, effective 15 Oct 2026: Government Portal.
VAT note: the article uses 8% for gummy products within the 2026 reduction scope; re-check the actual HS/product and current VAT instruments on declaration date.
Scope limit: do not automatically apply this guide to dietary-supplement/vitamin gummies, medicinal products, cocoa-containing confectionery, or samples/non-commercial shipments with separate rules.
Translation note: this English version is for operational reference only and is not an official legal translation.

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