Marshmallows look simple, but if the importer does not lock gelatin content, cocoa/chocolate status, HS classification, self-declaration and the applicable food-safety inspection method, documents may have to be corrected close to ETA, preferential C/O treatment may be lost, and customs clearance may be delayed.

This guide maps the E2E review for marshmallows imported into Vietnam, from product identification and HS/tax/C/O to food-safety files, labels, pre-ETA operations and post-clearance obligations.

Operational reference for import-export enterprises. Updated 8 September 2026.

Gelatin marshmallow

Reference 1704.90.91 when it is soft sugar confectionery containing gelatin and no cocoa.

FOOD SAFETY

Confectionery group

Heading 17.04 is listed for state food-safety inspection under Circular 28/2026/TT-BCT.

2026

Decree 15/2018 continues

Resolution 15/2026/NQ-CP suspends Decree 46/2026 and Resolution 66.13/2026; Decree 15/2018 continues during the suspension.

MFN

Preferential import duty

HS 1704.90.91 and 1704.90.99: reference MFN 15%; ordinary duty 22.5%.

C/O

FTA can materially reduce duty

For example, imports from China may review a 0% ACFTA rate if origin rules and proof are satisfied.

LABEL

2026 nutrition label

Marshmallows with added sugar must also review total sugars under Circular 30/2026/TT-BYT, in addition to core nutrition items.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

MARSHMALLOW

Soft aerated confectionery

Usually a sugar confectionery with a soft/fluffy structure made with gelatin; some formulas use plant-based gelling systems. The actual formula drives HS and compliance.

Harmonized System Code

Classification used for customs, tax and specialized policy. The trade name “marshmallow” alone is not enough to finalize HS.

Food safety

Covers self-declaration, state inspection of imported food, testing criteria and market circulation requirements.

SELF-DEC

Product self-declaration

Enterprise responsibility mechanism for prepacked processed foods under Articles 4–5 of Decree 15/2018.

STATE INS.

Imported food-safety inspection

Reduced, normal or strict inspection may apply depending on the lot/item conditions under Decree 15/2018.

C/O

Certificate of Origin

Proof of origin supporting special preferential duty when the relevant FTA rules are met.

ETA

Estimated Time of Arrival

Key pre-ETA locks: product scope, HS, C/O, self-declaration, test report and label.

GELATIN

Gelling agent

Gelatin can be animal-derived. Obtain clear ingredient/spec/COA data and do not infer the product policy from the trade name alone.

Why it matters: gelatin, gelatin-free and cocoa/chocolate variants may fall into different HS branches, affecting duty, C/O and food-safety files.

Key point: do not classify from package images alone. At minimum review ingredient list, specification/COA, label artwork and the real product composition.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

This article covers finished, processed, packaged marshmallows imported for commercial sale. It does not automatically cover raw gelatin, marshmallow premix, specially coated chocolate products, dietary supplements or functional-food claims.

DETAILED PRODUCT CLASSIFICATION TABLE

Product/situation	What to check	Example	Evidence	Potential policy	Files to cross-check	Application note
Soft gelatin marshmallow, no cocoa	Gelatin in ingredients; soft/fluffy; no cocoa	Vanilla, strawberry, mini	Ingredients, spec, COA, artwork	HS 1704.90.91; food safety; label; self-declaration	Test report, label, declaration, invoice/PL	Common branch, but verify actual recipe.
Gelatin-free marshmallow	Agar/pectin/carrageenan/starch; no cocoa	Vegan marshmallow	Formula/spec	Potential 1704.90.99; food safety still applies	Spec, COA, test report	Do not use 1704.90.91 without gelatin.
Cocoa/chocolate marshmallow	Cocoa powder/mass/coating	Chocolate-coated	Recipe, cocoa %, layer structure	Reclassify under Chapter 18/1806 as applicable	Formula, BOM, label	Heading 1704 covers confectionery not containing cocoa.
Filled/composite marshmallow	Biscuit, jam, cereal, multiple layers	Filled/sandwich style	BOM, cross-section photo	HS may change by essential character	BOM, process, catalogue	Identify the component giving essential character.
R&D samples	Small quantity, test/research purpose	Flavor samples	Purpose letter, quantity	Possible inspection exemption under Article 13	Purpose evidence	Samples are not automatically exempt.

Classification warning: using only the generic name “marshmallow candy” without gelatin/cocoa/coating data can cause wrong HS, wrong FTA schedule, wrong C/O description and mismatched self-declaration.

4. HS CODE – DUTY – C/O

Main classification triggers are sugar-confectionery character, gelatin presence and cocoa/chocolate presence. Final HS must be checked against the actual file and current AHTN.

PROPOSED HS CODE – DUTY – C/O TABLE

Reference HS	Suitable description	Basis	Condition	Ordinary duty	MFN	VAT	FTA/C/O	Evidence
1704.90.91	Soft, containing gelatin	Soft sugar confectionery with gelatin, no cocoa	Ingredients show gelatin; no cocoa	22.5%	15%	8% if eligible for current reduction; 10% standard	ATIGA, ACFTA, AKFTA/VKFTA, VJEPA/AJCEP, CPTPP, EVFTA, UKVFTA, RCEP…	Formula/spec, COA, label
1704.90.99	Other under 1704.90	Other sugar confectionery without cocoa, e.g. gelatin-free where appropriate	Not 1704.90.91; no cocoa	22.5%	15%	8% if eligible; 10% standard	FTA by route	Formula/spec, label
Heading 1806 – recheck	Chocolate and other food preparations containing cocoa	Cocoa/chocolate variants may leave heading 1704	Depends on form/composition	Check final 8-digit code and current tariff			FTA by final HS	Recipe, cocoa %, product structure

FTA/C/O REVIEW BY IMPORT ROUTE – HS 1704.90.91

Origin	FTA	Origin document	2026 reference rate	Conditions	Files	Note
ASEAN	ATIGA	Form D / ATIGA proof	0%	Rules of origin + transport + document compliance	C/O, invoice, B/L, HS	Check member and PSR.
China	ACFTA	Form E / ACFTA proof	0%	ACFTA eligibility	C/O, invoice, B/L, PL	Often more favorable than RCEP for this code in 2026.
Korea	VKFTA / AKFTA	KV / AK	0%	PSR compliance	C/O and origin file	Select the best eligible agreement.
Japan	VJEPA / AJCEP	VJ / AJ	0%	Origin rules	C/O, invoice, transport	Review 1 Apr 2026–31 Mar 2027 schedule.
EU	EVFTA	EUR.1/origin proof	1.8%	EVFTA PSR	Proof of origin, invoice, B/L	Current schedule moves to 0% from 2027.
UK	UKVFTA	UK EUR.1/origin proof	1.8%	UKVFTA PSR	Origin docs	Check UK-specific rules.
India	AIFTA	Form AI	5%	Origin rules	C/O, invoice, B/L	2026 schedule.
RCEP partners	RCEP	RCEP proof	7.5% for several partner groups; Japan 8.2%	RCEP PSR	Origin docs	Compare against other FTAs first.

C/O checklist: correct agreement/form; PSR criteria such as WO/RVC/CTH/CTSH; goods description and HS; third-party invoice if any; direct transport; country of origin; quantity/weight; seal/signature or valid electronic authentication; issue date and validity.

Tax note: HS, MFN, FTA and VAT must be rechecked on the declaration date. The 8% VAT rate only applies where the goods are within the current reduction and not excluded.

5. DOCUMENT SET & SUBMISSION LOGIC

Manage the file in three layers so commercial documents, C/O, ingredient data, test report, label and customs declaration all point to the same SKU master data.

COMMERCIAL

Invoice, Packing List, B/L or AWB, Contract/PO if any, C/O for preference, pre-alert/arrival data.

TECHNICAL / SPECIALIZED

Ingredients/formula, specification, COA, artwork/original label, test report, self-declaration, nutrition data and gelatin-related evidence where needed.

REGISTRATION & CROSS-CHECK

Imported-food inspection file for the applicable method, exemption/reduced-inspection evidence if any, customs file, C/O and label reconciliation.

Document-preparation principle: determine the applicable intake mechanism from the actual lot dossier and lock the document set before ETA. Product name, SKU, origin, quantity, ingredients and manufacturer must match across the food-safety file, commercial documents and customs declaration.

DOCUMENT CHECKLIST BY OPERATIONAL STEP

File group	Documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, PL, B/L/AWB, Contract/PO	Booking, customs, payment	Supplier/importer/forwarder	Name/SKU/weight/origin mismatch	Reconcile to SKU master.
Technical	Ingredients, spec, COA, formula	HS, FS, label	Manufacturer/supplier	Gelatin/cocoa not clear; outdated spec	Lock document version/date.
Self-declaration	Self-declaration + valid test report	Market + import FS file	Importer/brand owner	Test report over 12 months; name mismatch	Check Articles 4–5 and actual SKU.
Import FS inspection	Registration file, self-declaration, PL and related docs	Clearance	Importer/Ops	Wrong inspection method; missing exemption evidence	Review Articles 13, 16–19 before ETA.
C/O	Origin proof, invoice, transport	Preferential duty	Exporter/importer	HS/description/route mismatch	Pre-check before issuance/declaration.
Label	Original label, Vietnamese supplementary label, nutrition panel	Clearance/market	Supplier/importer	Missing Vietnamese info, old nutrition data	Review Decree 43/111 and Circular 30/2026.

6. LEGAL BASIS & SPECIALIZED POLICY MATRIX

6.1. Legal basis to review

Type	Document	Issuer	Effective/application	Role	Key provision	Review note
Law	Food Safety Law 55/2010/QH12	National Assembly	Core law	Food-safety framework	Imported food / sector management	Read with current implementing documents.
Decree	15/2018/NĐ-CP	Government	02/02/2018; continues during 2026 suspension	Self-declaration & import FS inspection	Arts. 4–5, 13, 16–19; Annex IV	Main operating decree for standard marshmallows.
2026 Resolution	15/2026/NQ-CP	Government	06/04/2026	Suspends Decree 46/2026 and Resolution 66.13/2026; keeps Decree 15/2018 applicable	Arts. 1–2	Critical transition note.
Sector Circular	28/2026/TT-BCT	MOIT	17/07/2026	HS list for state import FS inspection	Annex item 5; heading 17.04	Includes 1704.90.91/.99.
Nutrition label	30/2026/TT-BYT	MOH	10 July 2026; Circular 29/2023/TT-BYT ceased to be effective from this date	Nutrition declaration on food labels	Relevant articles; Annexes I–II	Added-sugar products review total sugars.
Goods label	43/2017/NĐ-CP amended by 111/2021/NĐ-CP	Government	Amendment effective 15/02/2022	Original/supplementary labels	Arts. 8 and 10 as amended	Review before circulation.
MFN	26/2023/NĐ-CP and amendments	Government	From 15/07/2023; use current version	MFN schedule	1704.90.91/.99	Reference MFN 15%.
Ordinary duty	15/2023/QĐ-TTg	Prime Minister	15/07/2023	Ordinary import duty	Relevant code	Reference 22.5%.
FTA tariff schedules	Decrees 126/2022 (ATIGA); 118/2022 (ACFTA); 119/2022 & 125/2022 (AKFTA/VKFTA); 120/2022 & 124/2022 (AJCEP/VJEPA); 116/2022 (EVFTA); 117/2022 (UKVFTA); 122/2022 (AIFTA); 129/2022 (RCEP)	Government	2022–2027 schedules; use the applicable 2026 period in each tariff	Legal basis for preferential import duty by origin/route	HS 1704.90.91/.99 and preference conditions	Preference applies only when the relevant origin rule and documentary conditions are met.
VAT reduction	204/2025/QH15 + 174/2025/NĐ-CP	NA/Government	01/07/2025–31/12/2026	VAT reduction for eligible goods	Check exclusion annex	Do not assume 8% without checking.

Decree 15/2018 Resolution 15/2026 Circular 28/2026 Circular 30/2026

6.2. Policy matrix by goods situation

Situation	Basis	Potential policy	Authority (high level)	Trigger
Gelatin marshmallow, no cocoa, commercial sale	Decree 15; Circular 28	Self-declaration + state FS inspection + label	MOIT-assigned FS inspection / Customs	Processed prepacked food imported for circulation.
Vegan/gelatin-free	AHTN; Circular 28	Review 1704.90.99; same FS layer if within 17.04	MOIT/Customs	No gelatin, no cocoa.
Cocoa/chocolate	AHTN Ch.18; Circular 28	Reclassify to 1806; FS + label	MOIT/Customs	Cocoa changes tariff classification.
Research sample	Art.13 Decree 15	Possible state-inspection exemption	Inspection authority/Customs	Proper purpose and reasonable quantity with evidence.
Eligible reduced inspection	Arts.16–17	Reduced inspection	Customs/inspection authority	Legal criteria such as qualifying compliance history/quality system.
Alert/non-compliance or strict trigger	Arts.17–19	Strict inspection + sampling	State inspection authority	Risk trigger under the applicable file.

7. PROCESSING TIME, FEES & RISK COST

Step	Timing/mechanism	Basis	Cost risk if delayed
Self-declaration + test report	Depends on data/testing readiness	Arts.4–5 Decree 15	Delayed specialized file and SKU launch.
Reduced inspection	Document check on up to 5% of eligible lots in one year selected randomly by customs	Arts.16,19	If selected and documents mismatch, clearance may slow.
Normal inspection	3 working days from receipt of file	Art.19	Storage/DET/DEM depending on transport.
Strict inspection	7 working days; sampling/testing	Art.19	Testing cost + storage/container + sales delay.
Tax/C/O	At customs declaration	Valid HS/origin proof	Loss of preference or tax adjustment.

STATE FEE

State fee / official charge

State an amount only where an official basis applies to the exact procedure and period; do not assume one universal charge for all lots.

TEST

Testing / sampling cost

May arise under strict inspection, sampling or supplementary testing; actual cost depends on required parameters and the testing body.

LOGISTICS

Logistics cost from delay

May include storage, DEM/DET and delivery-plan disruption; actual exposure depends on route, port/warehouse, free time and processing time.

Cost-control principle: separate state fees/official charges, testing or certification costs where applicable, and logistics costs caused by delayed documents. Quote figures only with a basis for the actual lot.

Do not invent absolute fees. Actual cost depends on route, port/warehouse, free time, sampling and document supplementation.

8. PRACTICAL E2E WORKFLOW

STEP 01

REVIEW PRODUCT SCOPE

Collect ingredients, spec, COA, artwork, manufacturer, origin and SKU. Confirm gelatin, gelling source, cocoa/chocolate and coating.

STEP 02

LOCK HS – TAX – C/O

Branch between 1704.90.91, 1704.90.99 or 1806. Compare MFN and FTAs; pre-check C/O.

STEP 03

PREPARE FOOD-SAFETY FILE

Review self-declaration, test report, product spec and label data. Do not reuse unrelated SKU test reports.

STEP 04

DETERMINE INSPECTION METHOD

Check exemption/reduced/normal/strict inspection under Decree 15 and prepare supporting evidence.

STEP 05

LOCK DOCUMENTS PRE-ETA

Reconcile Invoice, PL, B/L/AWB, C/O, SKU, origin, quantities, weights, manufacturer and label.

STEP 06

CUSTOMS & CHANNEL

Declare the correct HS, description, brand/SKU, origin and policy. Green/Yellow/Red channels imply increasing levels of review/physical inspection as required.

STEP 07

COMPLETE INSPECTION – TAX – CLEARANCE

Handle the applicable food-safety result, duty and C/O; coordinate D/O, port/warehouse and delivery.

STEP 08

LABEL – MARKET – POST-CLEARANCE

Complete Vietnamese supplementary label and nutrition panel before circulation; retain lot/SKU audit trail and reassess any recipe/supplier/origin change.

Pre-ETA milestone: lock product scope, HS, C/O, self-declaration, test report and artwork as soon as supplier data is available.

Main blockers: unclear gelatin/cocoa, SKU mismatch, unchecked C/O, outdated test report or wrong inspection method.

9. FAQ

1. Is a specific marshmallow import license required?

Standard marshmallow is generally not handled under a separate product-specific import license; focus on HS, self-declaration, food-safety inspection, label, tax/C/O and customs.

2. Typical HS for gelatin marshmallow?

Reference 1704.90.91 if soft sugar confectionery contains gelatin and no cocoa.

3. Can vegan marshmallow use 1704.90.91?

Normally not if it contains no gelatin. Review 1704.90.99 or another appropriate code based on composition.

4. What about chocolate-coated marshmallow?

Do not automatically keep heading 1704. Cocoa/chocolate variants require reclassification under Chapter 18/1806 as appropriate.

5. Is self-declaration required?

Generally yes for prepacked processed food for circulation in Vietnam, unless a Decree 15 exception or product-registration category applies.

6. Is state import food-safety inspection required?

Heading 17.04, including 1704.90.91/.99, is listed in Circular 28/2026/TT-BCT; commercial lots must review the applicable inspection mechanism unless a valid exemption applies.

7. Can China-origin marshmallow get 0% duty?

For HS 1704.90.91, ACFTA 2026 references 0% if origin rules and valid Form E/equivalent proof are satisfied.

8. Does animal-origin gelatin automatically create another import procedure?

Do not infer automatically. Review the finished product scope and applicable lists; keep gelatin source/COA available where compliance or authorities require clarification.

9. What nutrition information applies in 2026?

Review energy, protein, carbohydrate, fat and sodium; added-sugar products also review total sugars under Circular 30/2026, subject to annex thresholds.

10. Are small samples automatically exempt?

No. The Article 13 exemption conditions and evidence for testing/research purpose and reasonable quantity must be met.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

PRODUCT FILE

Self-declaration, test report, ingredients/formula, specification and artwork for the imported SKU version.

LOT FILE

Invoice, PL, B/L/AWB, customs declaration, C/O and transport documents reconciled to the goods.

SPECIALIZED FILE

Retain state food-safety inspection result and evidence supporting inspection method/exemption where applicable.

LABEL & MARKET

Complete Vietnamese supplementary label, nutrition panel and other mandatory information before sale.

RECORD RETENTION

Keep records by lot/SKU for traceability, reconciliation and post-clearance/food-safety checks.

CHECK

CHANGE CONTROL

Reassess changes to gelatin/gelling system, cocoa, supplier, manufacturer, origin, packaging or claims.

Target output: product file, lot file, C/O, label and state-inspection evidence should form one traceable audit trail.

Remember: customs clearance is not the end. Label/self-declaration errors or recipe changes can still create market/post-clearance risks.

TGIMEX SOLUTION

For marshmallows, the core is not one standalone permit but alignment across gelatin/cocoa → HS → duty/C/O → self-declaration → state food-safety inspection → label → transport documents.

PRE-ETA

Pre-ETA review

Lock product scope, HS, tariff/FTA, self-declaration, test report, label and gelatin/cocoa data.

COMPLIANCE

Document control

Reconcile Invoice, PL, B/L/AWB, C/O, spec, ingredients, COA, artwork, test report and food-safety file.

OPS

Operational coordination

Track ETA, pre-alert, specialized inspection, customs channel, port/warehouse/delivery and post-clearance records.

The operational priority is to complete most compliance review before ETA to reduce document supplementation, storage/DEM/DET, lost C/O preference and distribution disruption.

Legal note: Updated to 8 September 2026. This English version is an operational reference, not an official legal translation. Recheck HS, tax, FTA, inspection method and labels against the actual dossier and effective Vietnamese law at declaration date.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE