Cream-filled sandwich biscuits are usually classified by their nature as sweet biscuits, but they must be distinguished from wafers and split by containing / not containing cocoa. Confusing 1905.31 with 1905.32 can materially change MFN duty, C/O strategy and landed cost; this E2E guide locks product structure, HS, food-safety, C/O and documents before ETA.

1. OVERVIEW OF CREAM SANDWICH BISCUIT IMPORT PROCEDURE

PRODUCT

Main scope

Two biscuit/cookie layers with cream filling, finished and prepacked; not automatically applicable to cream-filled wafers.

First branches to review

1905.31.10 no cocoa; 1905.31.20 containing cocoa; if it is a wafer, review 1905.32.20.

FOOD SAFETY

Specialized policy

Self-declaration where applicable and State import food-safety inspection; Circular 28/2026 lists 1905.31.10/20 and 1905.32.20.

TAX

Base case

1905.31 sweet biscuits: MFN 15%; 1905.32.20 wafers: MFN 35%.

C/O

FTA

Review by actual origin; do not transfer a biscuit preference to a wafer HS line.

ETA

Blocker

Lock ingredients, biscuit/wafer structure, cocoa, filling, label, test and C/O before ETA.

2026 legal checkpoint: Circular 28/2026/TT-BCT took effect on 17 Jul 2026 and lists 1905.31.10, 1905.31.20 and 1905.32.20 for state food-safety inspection. Resolution 15/2026/NQ-CP, effective 6 Apr 2026, suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP until the amended Food Safety Law and its guiding Decree take effect; Decree 15/2018/ND-CP continues to apply during the suspension.

Operational reference for importers.

2. KEY TERMS & IMPORTANCE

HS code

“Sandwich” describes a construction, not an HS family; first identify biscuit vs wafer.

BISCUIT

Sweet biscuit

Heading 1905.31, then split by containing/not containing cocoa.

WAFER

Wafer

Thin cellular wafer layers fall under 1905.32 and can carry a very different MFN rate.

COCOA

Cocoa trigger

For sweet biscuits, cocoa separates 1905.31.10 and 1905.31.20; review the whole formula, including filling.

Food safety

Self-declaration, import inspection, labels and circulation.

SELF

Self-declaration

Mechanism under Decree 15/2018 for eligible processed prepacked food.

C/O

Certificate of Origin

Origin evidence used for FTA (Free Trade Agreement) preferences when the PSR (Product-Specific Rule) and documentary conditions are satisfied.

ETA

Estimated Time of Arrival

Anchor for back-planning dossier readiness.

MFN

MFN preferential import duty

MFN (Most-Favoured-Nation) is the baseline preferential import duty generally used when a shipment does not qualify for a special preferential FTA rate.

SPEC

Specification / Product structure

The product specification and cross-section evidence are key to distinguishing a biscuit from a wafer and to confirming whether cocoa is present.

Why this matters: the same “cream sandwich” name can lead to reference MFN 15% as a biscuit versus 35% as a wafer.

Remember: obtain a cross-section photo, ingredient list and product specification; do not classify from pack artwork alone.

3. DETAILED PRODUCT CLASSIFICATION

Main scope: finished sweet sandwich biscuits. If the actual structure is wafer, switch to the 1905.32 analysis.

DETAILED PRODUCT CLASSIFICATION

Product group / goods situation	Technical signs to check	Example model/function	Evidence documents	Potential policy	Documents to cross-check	Application notes
Cream sandwich biscuit – no cocoa	Two biscuit layers; cream filling; no cocoa in the product	Vanilla cream sandwich cookie	Ingredients, cross-section, spec	1905.31.10; food safety; label; C/O	Commercial + compliance	Review 1905.31.10.
Cocoa-containing sandwich biscuit	Shell or filling contains cocoa	Chocolate sandwich cookie	Formula, ingredients, label	1905.31.20; food safety	Commercial + compliance	Review 1905.31.20.
Cream-filled wafer	Thin cellular wafer layers	Cream-filled wafer	Cross-section, manufacturer spec	1905.32.20; food safety	Spec + commercial + test	Do not use 1905.31 if the product is a wafer.
Assorted sandwich pack	Multiple flavours with/without cocoa	Vanilla + cocoa assortment	SKU/BOM breakdown	Potential HS split by SKU/configuration	Detailed invoice/spec	Do not mechanically aggregate.
Dairy/egg cream filling	Milk powder/whey/butter/egg	Milk cream filling	Ingredients/process info	Possible veterinary/quarantine review if within current scope	Origin/process docs	No absolute conclusion from “cream”.
Sample/internal use	Special purpose/quantity	R&D sample	Purpose/quantity evidence	Potential exemption where conditions are met	Supporting evidence	Review Decree 15 conditions.

Warning: “sandwich” is a construction style, not a substitute HS term for sweet biscuit or wafer.

4. HS CODE – TAX – C/O

The main decision is sweet biscuit (1905.31) versus wafer (1905.32). The 2026 tariff shows a material MFN gap, so structure must be verified before landed-cost quoting.

HS – TAX – C/O TABLE

Reference HS code	Applicable description / product group	Classification basis	Conditions of application	Ordinary import duty	MFN preferential import duty	VAT	C/O/FTA to review	Documents to cross-check
1905.31.10	Sweet biscuits – not containing cocoa	19.05 – sweet biscuits	Product not in cocoa branch	22.5%	15%	10%; review 8% eligibility	FTA by origin	Formula/spec/label
1905.31.20	Sweet biscuits – containing cocoa	19.05 – sweet biscuits	Cocoa in product as classified	22.5%	15%	10%; review 8% eligibility	FTA by origin	Formula/ingredients/label
1905.32.20	Wafers	19.05 – waffles/wafers	Actual cellular wafer structure	52.5%	35%	10%; review 8% eligibility	FTA by origin	Cross-section/spec/photos

C/O/FTA TABLE

Route / origin	FTA / agreement	C/O form or proof of origin	Special preferential duty if verified	Conditions of application	Documents to cross-check	Application notes
ASEAN	ATIGA	Form D / origin proof	Check 2026 preferential tariff by final HS	PSR + docs	C/O + commercial docs	Biscuit and wafer schedules may differ.
China	ACFTA/RCEP	Form E or relevant proof	Check 2026 tariff	PSR + transport	C/O + invoice + B/L/AWB	Compare FTA before landed cost.
Korea	AKFTA/VKFTA/RCEP	Origin proof	Check final HS	PSR	C/O + docs	Select by available proof.
Japan	VJEPA/AJCEP/CPTPP/RCEP	Origin proof	Check 2026	PSR	Proof + docs	Schedules not interchangeable.
EU/UK	EVFTA/UKVFTA	Origin proof	Check 2026	Rules of origin	Proof + invoice + transport	Review route conditions.

C/O checklist: proof type, PSR, third-party invoice, transport rule, description, HS, quantity/weight, origin, validation, issue date and validity.

2026 Tariff – Chapter 19 Circular 28/2026

5. DOCUMENT SET & SUBMISSION PRINCIPLES

The file must prove biscuit vs wafer + cocoa status + cream filling and match self-declaration, label and customs description.

Commercial documents

Invoice, PL, B/L/AWB, Contract/PO and C/O if claiming preference.

Technical/specialized documents

Ingredients, spec, cross-section photos, label, test, self-declaration, nutrition/allergen.

Registration/reconciliation pack

Inspection-method/exemption evidence, SKU identity data and customs reconciliation set.

Preparation principle: lock product structure and ingredient list before ETA; no click-by-click filing instructions are published here.

Document group	Required documents	Used for which step	Usually prepared by	Common errors	Pre-ETA check
Commercial	Invoice; PL; B/L/AWB; C/O	Customs/tax	Importer/supplier/forwarder	Description too generic	Align description/weight/origin.
Product identity	Formula; ingredients; cross-section; spec	HS/policy	Supplier/importer	Biscuit confused with wafer; cocoa missed in filling	Obtain spec + cross-section.
Food safety	Self-declaration; test; inspection evidence	Compliance	Importer/compliance	Test/data mismatch	Reconcile product/manufacturer/formula.
Label	Original + supplementary label; nutrition/allergen	Circulation	Brand/importer	Allergen/nutrition mismatch	Lock artwork.
C/O	Origin proof + commercial docs	FTA	Exporter/importer	HS/PSR mismatch	Review PSR pre-booking.

6. LEGAL BASIS – POLICY MATRIX

LEGAL BASIS

Instrument group	Name/reference	Issuing authority	Effective date / application time	Role in procedure	Key article/clause/appendix	Review notes
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Effective 1 Jul 2011	Framework for food-safety obligations applicable to food production, trade and imports.	Review scope, safety conditions and operator responsibilities.	Read together with current implementing instruments.
Decree	Decree 15/2018/ND-CP	Government	Effective 2 Feb 2018	Product self-declaration; exemptions/import food-safety inspection; inspection methods.	Articles 4–5, 13, 16–19.	Apply according to the legal status in force for the actual shipment.
Resolution	Resolution 15/2026/NQ-CP	Government	Effective 6 Apr 2026; suspension lasts until the amended Food Safety Law and its guiding Decree take effect.	Suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP.	Articles 1–2 and transition provisions.	During the suspension, Decree 15/2018/ND-CP and its implementing guidance remain in force.
Circular	Circular 28/2026/TT-BCT	Ministry of Industry and Trade	Effective 17 Jul 2026	HS list of imported food subject to State food-safety inspection under MOIT responsibility.	Annex for cakes, confectionery and chocolate.	Match the final HS code.
Labelling	Decree 43/2017/ND-CP as amended by Decree 111/2021/ND-CP	Government	Amendment effective 15 Feb 2022	Imported-goods labels, supplementary Vietnamese labels and mandatory particulars.	Review required particulars by product.	Apply together with food-specific rules.
Nutrition	Circular 30/2026/TT-BYT	Ministry of Health	Effective 10 Jul 2026	Guides nutrition composition/value labelling on food.	Check scope, nutrition fields and transition.	Do not reuse one label template for every SKU/formula.
VAT	Resolution 204/2025/QH15 + Decree 174/2025/ND-CP	National Assembly/Government	VAT reduction through 31 Dec 2026	Two-percentage-point VAT reduction for eligible goods/services.	Check exclusion appendices and declaration date.	Do not assume every SKU is at 8%.
Customs	Customs Law 54/2014/QH13; Decree 08/2015/ND-CP as amended	National Assembly/Government	Current instruments	Declaration, document inspection, physical inspection and clearance.	Review description, HS, valuation, C/O and commodity policy.	Use the version in force at customs-registration date.

Decree 15/2018 Resolution 15/2026 Circular 28/2026

6.2. Policy matrix

Goods situation	Basis / instrument to review	Potential policy	Managing authority / competence (high level)	Policy trigger
Sweet sandwich biscuit	Decree 15/2018; Circular 28/2026	Self-declaration + food-safety inspection as applicable	MOIT/inspection authority	1905.31.10/20 listed and no exemption.
Wafer sandwich	Circular 28/2026 + Chapter 19	Similar food-safety control but different HS/tax	MOIT + Customs	Actual wafer structure.
Milk/egg filling	Decree 15 + current veterinary rules if applicable	Possible veterinary/quarantine review	Veterinary authority	Ingredient/processing/current list.
Sample/internal use	Decree 15 Articles 4/13 as applicable	Potential exemption	Relevant authority/Customs	Purpose/quantity/evidence.
SKU/formula change	Food safety + label + tariff/FTA	Re-assess HS/self-declaration/test/C/O/label	Importer/compliance	Cocoa, filling or structure changes.

7. TIMELINE, FEES & DELAY COSTS

Timeline depends on food-safety files and customs lane; an incorrect biscuit/wafer HS also creates a large landed-cost variance.

Step	Timing	Fee	Delay risk
Structure/HS/C/O review	Before booking	Internal review	Wrong biscuit/wafer branch changes tax.
Testing/self-declaration	Before shipment/circulation	Testing fee	Missing test/label delays compliance.
Food-safety inspection	Per current method	Official fee if prescribed	Storage/DEM/DET if supplements.
Customs lane	After transmission	Duty/VAT/logistics	Yellow/red lane delay.
Post-clearance	Before circulation	Label/storage/audit	Post-clearance risk if mismatch.

No invented fees: testing, storage, DEM/DET and inland charges must be costed for the actual shipment.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product

Obtain cross-section, formula, ingredients, spec and label; decide biscuit vs wafer and cocoa in shell/filling.

STEP 02

Lock HS/tax/C/O

Compare 1905.31.10/20 with 1905.32.20; model MFN/FTA landed cost.

STEP 03

Prepare specialized files

Test, self-declaration, labels/nutrition/allergen and dairy/egg review if relevant.

STEP 04

Determine food-safety method

Identify exemption/reduced/normal/strict treatment and evidence.

STEP 05

Freeze documents pre-ETA

Reconcile Invoice–PL–B/L/AWB–C/O–food-safety–label–spec.

STEP 06

Declare/handle lane

Keep spec/cross-section ready to explain sweet biscuit vs wafer.

STEP 07

Inspection/tax/clearance

Coordinate food-safety result, pay taxes and close supplements.

STEP 08

Post-clearance

Finish labels before circulation; retain lot/SKU file and manage changes.

Pre-ETA milestone: lock structure, cocoa, preliminary HS, C/O, test/self-declaration and label.

Main blockers: biscuit vs wafer, cocoa, cream formula, C/O, food safety and label.

9. FAQ

1) What HS should a cream sandwich biscuit use?

If it is a sweet biscuit, review 1905.31.10 without cocoa or 1905.31.20 with cocoa; verify structure and full formula.

2) Does a cream-filled wafer use 1905.31?

Not automatically. A true wafer is reviewed under 1905.32.20, with reference MFN 35% in the 2026 tariff.

3) What if cocoa is only in the filling?

Review the complete product formula and classification description; do not look only at the outer biscuit.

4) Is self-declaration required?

Processed prepacked food generally falls under the Decree 15/2018 self-declaration mechanism where applicable.

5) Is State food-safety inspection required?

Circular 28/2026 lists 1905.31.10/20 and 1905.32.20; shipment-specific exemptions/methods still apply.

6) Does dairy cream always require quarantine?

No conclusion from “cream” alone; review ingredients, processing and current veterinary list.

7) Can Form E reduce tax?

Potentially for China origin if ACFTA rules/documents are met; verify final HS and tariff.

8) Is VAT 8% or 10%?

Standard 10%; through 31 Dec 2026 review Decree 174/2025 for 8% eligibility.

9) What label controls apply?

Review general labelling, nutrition and allergen consistency with the formula.

10) What should be retained post-clearance?

Commercial docs, C/O, self-declaration, test, inspection result, label, formula/spec, cross-section evidence and customs declaration.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Formula, ingredients, spec, cross-section, label and SKU evidence.

Shipment file

Invoice, PL, B/L/AWB, declaration, tax and delivery records.

Specialized file

Self-declaration, test, food-safety inspection/result and exemption evidence if any.

Labelling & circulation

Complete supplementary/nutrition labels before circulation where applicable.

Retention & audit trail

Trace supplier, origin, formula, C/O and customs by lot/SKU.

CHECK

Change management

Re-assess when cocoa, cream formula, biscuit/wafer structure, manufacturer or origin changes.

Target output: a file that proves structure, food safety, HS/tax/C/O and labels.

Clearance is not the end: formula/structure changes can change HS and policy for the next lot.

11. GIẢI PHÁP TỪ TGIMEX

The key control is correctly identifying biscuit vs wafer and locking cocoa/filling before ETA.

Pre-ETA review

Review structure, HS 1905.31/32, tax, C/O, formula, cocoa, label, self-declaration and food-safety policy.

Compliance documents

Reconcile commercial docs, C/O, test, food-safety file, label, spec/cross-section and customs declaration.

Logistics coordination

Track shipment, specialized procedures, customs, port/warehouse/trucking and post-clearance retention.

Ask the supplier for ingredient list + specification + product cross-section before fixing HS and landed cost.

Circular 28/2026 Resolution 15/2026

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE