Soft candy, caramel candy and nougat may appear to be one simple group, but gelatin, cocoa, product form and intended use can change both HS classification and the regulatory route. An early classification error may lead to incorrect tax, food-safety documentation and customs delay.

This article follows an E2E review map: product classification → HS/tax/C/O → product self-declaration → state food-safety inspection → dossier → customs → labeling and post-clearance obligations. It is an operational reference; final conclusions must be based on the actual shipment dossier.

1. QUICK FACTS

SCOPE

Finished, prepacked confectionery

Soft candy, finished caramel candy and nougat for direct consumption and not containing cocoa. Do not automatically extend this conclusion to caramel ingredients/syrups, chocolate-coated candy or health supplements.

Focus: 1704.90.91 / 1704.90.99

1704.90.91: soft/gummy confectionery containing gelatin. 1704.90.99: other sugar confectionery not containing cocoa, commonly reviewed for caramel candy/nougat where no more specific subheading applies.

FOOD SAFETY

Self-declaration + import inspection

The operative framework is Decree 15/2018/ND-CP. From 17 July 2026, Circular 28/2026/TT-BCT lists 1704.90.91 and 1704.90.99 among cakes, jams and confectionery subject to state food-safety inspection under MOIT responsibility.

TAX

Reference MFN: 15%

For 1704.90.91/99, reference MFN duty is 15% and reference ordinary duty 22.5%. VAT may be 8% through 31 Dec 2026 where the goods qualify under Decree 174/2025/ND-CP.

C/O

FTA rates may be below MFN

ASEAN, China, Korea, Japan, EU and other origins fall under different FTAs. Review the correct origin document, PSR and transport conditions; an HS match alone does not establish FTA eligibility.

2026

Decree 46/2026 is suspended

Resolution 15/2026/NQ-CP, effective 06 Apr 2026, suspends Decree 46/2026 and Resolution 66.13/2026 until the amended Food Safety Law and its new implementing decree take effect; therefore Decree 15/2018 remains the operative framework at the preparation date.

Data to lock before ordering: ingredient list, type/presence of gelatin, cocoa content, finished product vs ingredient, claims, manufacturer and origin. These data drive HS classification and the regulatory route.

2. KEY TERMS & WHY THEY MATTER

Food safety

The specialized regulatory layer controlling safety before and after market circulation. For imported confectionery it directly affects both the product dossier and each shipment.

Product self-declaration

A mechanism under Articles 4–5 of Decree 15/2018/ND-CP whereby the business declares the product and assumes responsibility. Ordinary prepacked confectionery normally follows this route; special categories may require registered product declaration.

STATE

State inspection of imported food safety

Decree 15/2018 provides reduced, normal and strict inspection. The applicable method depends on compliance history, alerts and shipment documents.

C/O

Proof of origin

Evidence used to claim special preferential import duty under an FTA. HS, description, invoice, weight, origin criterion and transport conditions must reconcile.

ETA

Estimated Time of Arrival

The expected arrival time. For food cargo, product documents and the inspection route should be locked before ETA to reduce storage/DEM/DET exposure.

PSR

Product Specific Rules

Product-level origin rules under each FTA. Two shipments under the same HS may have different origin eligibility because inputs and production processes differ.

Why this matters: importing confectionery is not only a customs declaration exercise. Product compliance, food safety, tax, origin, labels and shipment documents must be controlled together.

3. DETAILED PRODUCT CLASSIFICATION

Do not determine the HS code using only the trade names “soft candy”, “caramel” or “nougat”. Review the ingredient list, specification, label and intended use.

Product/situation	Technical signs to check	Example/function	Evidence	Possible policy	Documents to cross-check	Application note
Soft/gummy candy containing gelatin	Gelatin acts as gelling agent; no cocoa	Gummy/soft jelly candy	Ingredient list, spec, COA, label	Heading 17.04; self-declaration; state FS inspection	Test report, self-declaration, shipment docs	Primary review: 1704.90.91.
Soft candy without gelatin	Pectin/starch/gum or another soft structure; no cocoa	Fruit soft candy	Formula, spec, label	Heading 17.04; food safety	Ingredients, test, self-declaration	Commonly review 1704.90.99.
Finished caramel candy	Sugar/milk confectionery in pieces, chewy/toffee, direct consumption	Milk caramel, chewy caramel	Spec, formula, photos, retail pack	Heading 17.04 if confectionery without cocoa	Ingredient, label, sales unit	Commonly review 1704.90.99.
Caramel ingredient/caramelized sugar	Syrup/paste/powder used as ingredient/color/flavor; not retail confectionery	Caramel sugar ingredient	TDS, intended use, packing, B2B spec	May move to another sugar heading	TDS, composition, use statement	May involve 1702.90.40; separate assessment required.
Nougat without cocoa	Sugar/glucose base, egg white/milk/nuts; no chocolate/cocoa	White nougat, nut nougat	Formula, nut %, dairy %, label	Heading 17.04; food safety; allergen label	Ingredients, allergen info, test	Commonly review 1704.90.99.
Chocolate-coated / cocoa-containing	Cocoa powder/mass or chocolate coating	Chocolate-coated nougat	Formula, cocoa %, label	Chapter 18; food safety still applies	Spec, test, declaration	Do not use 1704.90.91/99; review 18.06.
Functional/special-diet claims	Health, medical nutrition or special dietary claims	Functional candy format	Claim dossier, composition, label	May require registered declaration/another regulatory route	Claim evidence, test, legal classification	Do not treat as ordinary candy solely because of dosage form.

Classification warning: “caramel” is particularly ambiguous. Finished caramel candy and caramel used as an ingredient should not share one HS/policy conclusion.

4. HS CODE – TAX – C/O

Classification is based on objective characteristics, composition, state, intended use and structure. Heading 17.04 covers sugar confectionery, including white chocolate, not containing cocoa. Circular 28/2026/TT-BCT expressly lists 1704.90.91 and 1704.90.99 within the confectionery group subject to state imported-food safety inspection.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Suitable description/group	Classification basis	Conditions	Ordinary import duty	MFN import duty	VAT	C/O/FTA to review	Documents
1704.90.91	Soft, containing gelatin (SEN)	17.04; soft sugar confectionery containing gelatin, no cocoa	Actual formula contains gelatin; no more specific subheading applies	22.5% reference	15% reference	8% through 31 Dec 2026 if eligible; otherwise general rate	ATIGA, ACFTA, VKFTA/AKFTA, VJEPA/AJCEP/CPTPP, EVFTA, RCEP…	Ingredients, spec, label, test, C/O
1704.90.99	Other sugar confectionery, no cocoa	17.04 “other”	Caramel candy/nougat/soft candy not specifically classified elsewhere	22.5% reference	15% reference	8% through 31 Dec 2026 if eligible; otherwise general rate	Same FTA families	Formula, product spec, label, photos, C/O
1702.90.40	Caramelized sugar / caramel ingredient	Heading 17.02	Only where goods are an ingredient rather than finished confectionery	Review separately	Review current tariff	Review at declaration date	FTA by origin	TDS, intended use, packing, composition
18.06	Chocolate and other food preparations containing cocoa	Cocoa/chocolate changes classification	Subheading depends on form, weight and packing	Not concluded here	Not concluded here	Review final HS	FTA for specific 1806 code	Cocoa %, formula, label, net weight

Tax figures are planning references only. Verify the tariff schedules and all amendments in force on the customs-declaration date.

SPECIAL PREFERENTIAL C/O/FTA MATRIX BY ORIGIN

Origin	FTA	C/O / origin document	Special preferential rate	Conditions	Documents	Application note
ASEAN	ATIGA / RCEP	Form D / appropriate RCEP origin proof	May be below MFN; verify 2026 schedule	PSR, origin and transport rules	C/O, invoice, B/L, packing, origin data	Use the more favorable valid schedule where conditions are met.
China	ACFTA / RCEP	Form E / RCEP origin proof	Check the 2026 ACFTA/RCEP schedule	Origin criteria and valid documentation	Form E, invoice, B/L, third-party invoice if any	Check annotations/exceptions in the current tariff.
Korea	VKFTA / AKFTA / RCEP	Form KV / Form AK / RCEP	Review under the selected agreement	PSR under the selected FTA	C/O, invoice, transport, origin records	Do not mix rules between agreements.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Form VJ / Form AJ / CPTPP proof / RCEP	Review each 2026 tariff schedule	Correct PSR and origin document	Origin evidence, invoice, transport	Select the agreement matching the supply chain.
EU	EVFTA	EUR.1 or applicable EVFTA origin proof	Review the 2026 EVFTA phase-down	EVFTA origin and valid proof	Proof of origin, invoice, transport	Check the exporter’s certification mechanism.
India	AIFTA	Form AI	Review the 2026 AIFTA schedule	AIFTA PSR	Form AI, invoice, B/L, origin records	Compare against MFN before claiming.

C/O checklist: correct form/document; HS; product description; WO/RVC/CTH/CTSH criterion; third-party invoice where applicable; direct consignment; quantity/weight; country of origin; issue date/validity; seal/signature or permitted electronic mechanism.

5. DOSSIER & FILING METHOD

Manage the dossier in three layers so the company does not end up with “all documents” but inconsistent data. This section describes operational principles only and does not replace the filing instructions of the competent authority for a specific shipment.

Commercial dossier

Sales Contract/PO; Commercial Invoice; Packing List; B/L or AWB; C/O where preference is claimed; manufacturer/exporter data; insurance/transport records if applicable.

Product & food-safety dossier

Ingredient list/formula; product specification; original label/artwork; compliant test result; self-declaration; quality-management evidence if used as a reduced-inspection basis.

Registration & shipment cross-check

Applicable imported-food inspection registration documents; self-declaration; Packing List; inspection-history data where relevant; classification/HS explanation when risk exists.

Dossier control principle: product name, composition, SKU, net weight, quantity, lot/batch, origin and manufacturer must remain logically consistent across the self-declaration, label, Invoice, Packing List, B/L/AWB, C/O and customs declaration.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO, B/L/AWB	Customs & shipment cross-check	Supplier + Importer + Forwarder	Generic description; quantity/net-weight mismatch	Lock EN/VN description and SKU against final packing.
Product classification	Ingredient list, formula, spec, photos, label	HS + policy	Supplier + Compliance	Gelatin/cocoa omitted; caramel form unclear	Obtain written technical confirmation.
Self-declaration	Self-declaration + compliant test result	Product/inspection dossier	Importer/product responsible entity	Wrong product/test; label mismatch	Cross-check name, origin, manufacturer, composition, shelf life.
State food-safety inspection	Registration, self-declaration, Packing List, method/history evidence if relevant	Imported-food inspection	Importer + Ops/Compliance	Wrong inspection method; no reduced-inspection basis	Review Arts. 13, 16–19 and shipment history.
C/O	Origin proof, invoice, B/L	FTA claim	Exporter + Importer	HS/description mismatch; third-party invoice issue	Validate PSR + form + transport conditions before issuance.
Label	Original label + draft Vietnamese supplementary label	Import & circulation	Brand/Importer/Compliance	Mandatory data missing or inconsistent	Review Decree 43/2017 as amended by Decree 111/2021.

6. LEGAL BASIS & SPECIALIZED-POLICY MATRIX

6.1. LEGAL BASIS TO REVIEW

Type	Document	Issuer	Effective/application status	Role	Key provisions	Review note
Law	Food Safety Law 55/2010/QH12	National Assembly	Underlying law at the preparation date	Food safety, import, inspection, labels	Arts. 10, 38, 40	Read together with Decree 15 and product-specific rules.
Decree	15/2018/ND-CP	Government	02 Feb 2018; continues during suspension of Decree 46/2026	Self-declaration; registration; exemption; inspection methods/dossier/process	Arts. 4–6, 13, 16–19; Appendices I/IV	Main operational framework at preparation date.
New decree	46/2026/ND-CP	Government	Issued 26 Jan 2026 but currently suspended	New food-safety framework	Read with Resolution 15/2026	Do not use as the current procedure during suspension.
Resolution	15/2026/NQ-CP	Government	06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026 until new law/decree take effect	Suspension/transition	Monitor subsequent legislation.
Circular	28/2026/TT-BCT	Ministry of Industry and Trade	17 Jul 2026	HS list of imported foods subject to state food-safety inspection	Confectionery group: 1704.90.91/99	Core 2026 update for these products.
Labeling	Decree 43/2017/ND-CP, amended by 111/2021/ND-CP	Government	Decree 111 effective 15 Feb 2022	Imported original label and Vietnamese label for circulation	Article 10 and relevant amendment	Review the original label before shipment.
Tariff	Decree 26/2023/ND-CP as amended; Decision 15/2023/QD-TTg	Government / Prime Minister	Verify on declaration date	MFN and ordinary duty	HS tariff schedules	Do not lock tax before HS is confirmed.
VAT	Decree 174/2025/ND-CP	Government	Through 31 Dec 2026 for eligible goods	Temporary two-percentage-point VAT reduction, including import stage	Arts. 1–2 and exclusion annexes	Check actual product against exclusions.

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

6.2. POLICY MATRIX BY SITUATION

Situation	Legal basis	Potential policy	Authority level	Trigger
Ordinary prepacked soft candy/caramel candy/nougat	Decree 15/2018 + Circular 28/2026	Self-declaration + state imported-food safety inspection	Food-safety authority within MOIT scope + Customs	Commercial import/circulation; HS falls within Circular 28 list.
Shipment eligible for reduced inspection	Art. 17 Decree 15	Reduced inspection	Relevant current mechanism	Meets the compliance-history or qualifying quality-system conditions.
Normal shipment	Arts. 16–19 Decree 15	Normal inspection	State food-safety inspection authority	Not reduced and not strict.
Previous failure / official alert	Art. 17.3 Decree 15	Strict inspection: dossier + sampling/testing	State inspection authority	Previous failure, failed inspection or competent alert.
Samples/gifts/materials for export/temporary import, etc.	Art. 13 Decree 15	May qualify for exemption	Customs / competent authority	Must fall within a specific exemption and be evidenced; low quantity alone is insufficient.
Chocolate-coated / cocoa-containing	Circular 28/2026 + Chapter 18 HS	Food safety remains; HS/tax changes	MOIT + Customs	Cocoa/chocolate present in formula.
Functional/special-diet product	Art. 6 Decree 15 + related rules	May require registered product declaration instead of self-declaration	Relevant specialized authority	Claims, target consumers or product nature fall in special category.

7. TIMELINE, FEES & LOGISTICS RISK

Stage	Reference timing/basis	Conditions	Cost/risk to control
Product classification & dossier preparation	No single statutory timeline for the whole preparation stage	Depends on supplier data and testing	Booking delay, relabeling, re-test.
Self-declaration	Performed under Arts. 4–5; not a separate import-permit waiting process for ordinary candy	Complete dossier; enterprise responsibility	Incorrect product/manufacturer/composition declaration.
Normal inspection	3 working days from dossier receipt under Art. 19	Complete dossier	Storage/DEM/DET if documents are locked late.
Strict inspection	7 working days from dossier receipt under Art. 19	Sampling/testing involved	Testing cost and cargo dwell time.
Customs clearance	Depends on Green/Yellow/Red channel and specialized-document status	Tax, C/O, label, food-safety and commercial documents must reconcile	Inspection, HS/C/O query, physical examination, storage.

Fees: no absolute amount is stated because laboratory, documentation, C/O and logistics costs vary by provider, route and shipment. Obtain the current fee schedule when executing the shipment.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify the product correctly

Lock ingredients, gelatin, cocoa, caramel form, claims, retail packing and manufacturer to prevent an early 1704/1702/1806 error.

STEP 02

Confirm HS – tax – C/O

Review 1704.90.91 vs 1704.90.99, MFN, VAT and the FTA schedule. If preference is expected, lock the form and PSR before C/O issuance.

STEP 03

Prepare product compliance

Test the product, standardize labels and complete self-declaration for ordinary prepacked confectionery. Reclassify the legal route if special claims exist.

STEP 04

Determine inspection method

Review Arts. 13 and 17 for exemption/reduced/normal/strict treatment. A new shipment is not automatically reduced.

STEP 05

Lock documents before ETA

Cross-check self-declaration, label, Invoice, Packing List, B/L/AWB, C/O, lot/SKU, manufacturer, origin and net weight.

STEP 06

Customs declaration & channel handling

Green: system processing subject to conditions; Yellow: document inspection; Red: document and physical inspection. Food-safety compliance remains a separate gate where applicable.

STEP 07

Complete inspection, tax and clearance

Obtain the applicable specialized result, resolve tax/C/O and customs requirements, and release cargo under a controlled plan.

STEP 08

Vietnamese label, circulation & records

Complete Vietnamese mandatory information before circulation and retain product/shipment files for traceability and post-clearance review.

Pre-ETA milestone: finalize product classification, HS, self-declaration, inspection method, labels and C/O before arrival; seasonal/Tet cargo should be locked even earlier.

Main blockers: unknown gelatin/cocoa; label inconsistent with declaration; supplier formula change; C/O with wrong HS; cargo departs before inspection method is determined.

9. FAQ

1) Is a separate import permit required for ordinary soft candy/caramel/nougat?

Ordinary prepacked confectionery normally focuses on self-declaration, state food-safety inspection, labeling and customs rather than a separate import permit. Special claims/product types may change the route.

2) Should soft candy use 1704.90.91 or 1704.90.99?

For soft/gummy confectionery containing gelatin and no cocoa, 1704.90.91 is the primary code to review. Without gelatin, 1704.90.99 may be relevant where no more specific subheading applies.

3) Is caramel always 1704.90.99?

No. Finished caramel candy may fall there, while caramelized sugar or a caramel ingredient may involve 1702.90.40. Product form and intended use are decisive.

4) Does nougat with nuts become classified as nuts?

Not automatically. If the product remains sugar confectionery/nougat without cocoa, nuts alone do not necessarily move it to a nut heading.

5) Can chocolate-coated candy remain in 1704?

Do not assume so. Cocoa/chocolate requires a review of Chapter 18, especially heading 18.06, and tax/C/O must be recalculated using the final code.

6) Is import VAT 10% or 8% in 2026?

Goods may apply 8% where eligible under Decree 174/2025/ND-CP through 31 Dec 2026, including the import stage. The exclusion annexes must still be checked.

7) Does Form E automatically guarantee preference?

No. The goods must satisfy origin rules and all document/transport conditions. A formally valid C/O cannot cure a failure to meet PSR.

8) When is reduced food-safety inspection available?

Only where a condition in Article 17 is met, such as the required compliance history or qualifying quality-management system.

9) Are small samples automatically exempt?

No. They may be exempt only where a specific Article 13 exemption applies and is evidenced. Low quantity itself is not a standalone exemption.

10) Has Decree 46/2026 replaced Decree 15/2018?

Not for the current operating period as at 08 Sep 2026. Resolution 15/2026 suspends Decree 46/2026 until the amended Food Safety Law and new implementing decree take effect.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Locked product dossier

Ingredient/spec/label/test and self-declaration consistent with SKU, manufacturer and origin.

Complete shipment file

Invoice, Packing List, B/L/AWB, C/O and customs data are consistent and traceable.

Food-safety result

The shipment completes the applicable state inspection or holds proper exemption/reduced-inspection evidence.

Label & circulation

Original label meets import requirements; Vietnamese mandatory information is completed before circulation.

Recordkeeping & audit

Retain product/shipment files, testing/inspection results, origin proof and tax documents for traceability and review.

CHECK

Change control

If the supplier changes composition, gelatin/cocoa, name, origin, manufacturer or claims, reassess self-declaration, HS, label, food safety and C/O before the next shipment.

Target state: customs clearance is only one milestone; the file must remain sufficient for sale, origin explanation, post-clearance review and food-safety traceability.

Change-control warning: do not mechanically reuse the previous shipment dossier after a formula, supplier, manufacturer, origin or label change.

11. SOLUTIONS FROM TGIMEX

For soft candy, caramel and nougat, the core difficulty is not one form but locking the correct product identity before ETA and maintaining alignment across HS – food safety – origin – labels – commercial documents.

PRE-ETA

Pre-ETA review

Review ingredients/spec/label to distinguish 1704.90.91, 1704.90.99, caramel ingredients and cocoa products; verify tax, VAT, origin and food-safety policy.

COMPLIANCE

Document control

Cross-check self-declaration, test report, label, Invoice, Packing List, B/L/AWB, C/O and customs data; determine inspection method from shipment history.

OPS

Operational coordination

Track arrival milestones, specialized-document status, customs channel, origin/tax and cargo-release plan to reduce storage, DEM/DET and seasonal delay.

Businesses should work with a team experienced across logistics, documents, customs and specialized regulation, with emphasis on review before cargo movement rather than fixing inconsistencies after arrival.

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