“Candied fruit mix” is not one automatic HS code. Sugar-preserved fruit pieces may fall under 2006.00.00; cooked jam/jelly under 20.07; other fruit preparations under 20.08; sugar or chocolate confectionery may require 17.04/18.06. Misidentification changes HS, duty, origin preference, food-safety inspection and labeling. This guide follows formula + process + product form → HS/tax/C/O → self-declaration & food-safety inspection → customs → labeling → post-clearance.

Operational reference for importers; updated through 9 Sep 2026. Final treatment depends on the actual SKU, formula, process, final form, packaging and origin.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS classification

Classify by sugar-preservation method, physical form, sugar ratio, coating and mixture structure.

GLACÉ

Sugar-preserved fruit

Drained, glacé or crystallised is the core wording of heading 20.06.

Food safety

Covers self-declaration, testing and State inspection of imported foods.

SELF

Product self-declaration

Mechanism under Decree 15/2018 for food within scope before circulation.

C/O

Origin proof

Used to substantiate origin for special FTA rates.

FTA

Free Trade Agreement

Preference requires the relevant PSR and valid origin evidence.

MFN

MFN import duty

Preferential duty when no special FTA rate is used.

ETA

Estimated Time of Arrival

Lock HS, origin, food-safety file and label before arrival.

SKU

Stock Keeping Unit

Fruit, sugar, coating, manufacturer or gift-box changes may alter treatment.

PROCESS

Manufacturing process

Preparation → sugar soaking/cooking → draining/drying → crystallising/coating → mixing → packing; key to 20.06/20.07/20.08/17.04/18.06.

Why this matters: lock ingredient list + quantitative formula/BOM + manufacturing process + final product form + packaging. The trade name alone is insufficient.

Key point: 2006.00.00 covers plant parts preserved by sugar; cooked jam/jelly under 20.07 is a different category.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

This guide focuses on candied fruit/plant pieces and mixes preserved by sugar, not automatically on cooked jam/jelly, sugar candy, chocolate confectionery, purée/paste or heterogeneous hampers.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/cargo scenario	Technical indicators to review	Example	Supporting documents	Possible policy triggers	Documents to reconcile	Application note
Sugar-preserved pieces	Recognisable plant pieces; sugar soaking/cooking then drained/glacé/crystallised	Candied ginger/coconut/melon/orange peel/mango	Formula %, process, Brix, photos, label	HS 2006.00.00; MOIT food safety; self-declaration; label; C/O	Formula, process, test	Core scenario if “preserved by sugar”.
Multi-fruit candied mix	Components are sugar-preserved before mixing	Mixed candied fruit	BOM/weight ratio, component process	May remain 2006.00.00	BOM, process, C/O	Support each component.
Jam/jelly/purée/paste	Paste/gel form obtained by cooking	Strawberry jam, marmalade	Process, Brix, viscosity	Heading 20.07	Formula, process, label	Do not use 2006 merely because both may be called jam/candied fruit.
Other prepared fruit snack	Does not fit 20.06/20.07	Mixed prepared fruit snack	Formula, process, coating	Potential 2008.97.20/2008.99.40	Quantitative formula, label	Exclude more specific lines first.
Sugar confectionery character	Confectionery/sugar dominates	Fruit candy	Formula %, process, photo	Review 17.04	Formula, process, label	Chapter 20 excludes certain sugar-confectionery forms.
Chocolate-coated product	Chocolate gives essential character	Chocolate-coated candied peel	Coating %, formula, photo	Review 18.06	Chocolate spec, process	Do not automatically retain 2006.
Homogeneous candied gift box	All compartments contain products of same candied classification	Candied-fruit gift box	BOM, pack structure	May remain 2006	BOM, photos, PL	Gift packaging does not create a new HS.
Heterogeneous Tet hamper	Candied fruit + cookies + chocolate + tea/nuts	Assorted holiday hamper	BOM weight/value, structure	GIR 3(b) essential-character review or separate classification	BOM, value ratio, photos	Do not default entire hamper to 2006.

Classification warning: review product form → preservation process → sugar/coating ratio → mix/set structure.

4. HS CODE – TAX – C/O

For sugar-preserved pieces, 2006.00.00 is the main reference. The 2026 schedule shows 35% MFN, 52.5% ordinary duty and 10% standard VAT, so origin preference materially affects landed cost.

PROPOSED HS – TAX – C/O TABLE

Reference HS code	Suitable description/product group	Classification basis	Application condition	Ordinary import duty	MFN import duty	VAT	C/O/FTA to review	Documents to reconcile
2006.00.00	Plant parts preserved by sugar	“Preserved by sugar (drained, glacé or crystallised)”	Recognisable pieces and no more specific heading	52.5%	35%	Standard 10%; review 8% eligibility through 31 Dec 2026	ATIGA, ACFTA, Korea/Japan FTAs, AANZFTA/CPTPP, EVFTA/UKVFTA, AHKFTA	Formula, process, Brix, photos, label, C/O
2007.99.20	Jams and fruit jellies	20.07 cooked jam/jelly/purée/paste	Jam/jelly form	60%	40%	Standard 10%; review 8%	FTA by origin	Cooking process, Brix, viscosity, label
2008.97.20	Other mixtures with added sugar/sweetener/spirit	Other fruit preparations under 20.08	Mixture not fitting 20.06/20.07	45%	30%	Standard 10%; review 8%	FTA by origin	BOM %, process, label
2008.99.40	Other with added sugar/sweetener/spirit	Other line under 20.08	No more specific line	45%	30%	Standard 10%; review 8%	FTA by origin	Formula, process, label
17.04	Sugar confectionery not containing cocoa	Chapter 20 exclusion	Confectionery character dominates	Verify 8-digit HS	Verify 8-digit HS	Review final HS	FTA by final HS	Formula %, process
18.06	Chocolate/cocoa preparations	Chapter 20 exclusion	Chocolate/cocoa dominates	Verify 8-digit HS	Verify 8-digit HS	Review final HS	FTA by final HS	Cocoa %, formula, label

HS principle: use formula, process, final form and actual photos to separate 20.06/20.07/20.08/17.04/18.06.

SPECIAL FTA / ORIGIN REVIEW BY IMPORT ROUTE

Route/origin	FTA/agreement	C/O form or origin proof	Special preferential rate where substantiated	Application conditions	Documents to reconcile	Application note
China	ACFTA	Form E / qualifying proof	0% for 2006.00.00 in 2026 schedule	Correct HS; meet PSR; valid proof	C/O, Invoice, B/L, PL	0% is not automatic just because goods ship from China.
ASEAN	ATIGA	Form D / allowed proof	0%	Meet PSR	C/O, invoice, transport docs	Confirm member state.
Korea	AKFTA / VKFTA	AK / VK proof	0%	Meet selected PSR	C/O, origin file	Compare RCEP only if useful.
Japan	AJCEP / VJEPA / CPTPP	Agreement-specific proof	0% under several 2026 schedules	Meet PSR/document rules	Origin proof, Invoice, B/L	No single form fits all FTAs.
EU / UK	EVFTA / UKVFTA	EUR.1 or permitted proof	4.3% in 2026	Qualifying origin	Origin proof, Invoice	Check actual year schedule.
Australia / New Zealand	AANZFTA / CPTPP	Agreement-specific proof	0%	Meet origin rules	Origin proof	Choose the practical qualifying route.
Hong Kong	AHKFTA	AHKFTA proof	7%	Meet PSR	Origin proof, Invoice	Not mainland-China ACFTA/Form E.

C/O checklist: proof type, WO/RVC/CTH/CTSH, HS, description, quantity/weight, origin, third-party invoice, transport, issue date and authentication.

5. DOSSIER & SUBMISSION LOGIC

Commercial documents must be supported by product evidence; Invoice/PL alone cannot separate 20.06 from 20.07/20.08.

Commercial dossier

Invoice, PL, B/L/AWB, Contract/PO and C/O where claimed; SKU and origin must reconcile.

Technical / specialized dossier

Formula/BOM, ingredients, process, spec, Brix/moisture, artwork, test, self-declaration and food-safety file.

Registration & reconciliation pack

Map SKU ↔ formula ↔ process ↔ HS ↔ self-declaration ↔ test ↔ label ↔ C/O ↔ commercial docs.

Dossier principle: product name, SKU, manufacturer, origin, composition, sugar ratio, process, planned HS, label and commercial records must match; no click-by-click filing guide is disclosed.

OPERATIONAL DOSSIER CHECKLIST

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice; PL; B/L/AWB; Contract/PO; C/O	Customs/value/origin	Importer + supplier + forwarder	Generic “candied fruit” description	Specify type, mix, net weight, pack, manufacturer, origin.
Product identification	Ingredients; quantitative formula/BOM; process; spec; Brix/moisture; photos	HS/tax/classification	Manufacturer + importer	Missing sugar ratio/process	Lock exact SKU revision.
Food safety – self-declaration	Self-declaration; suitable test; product file	Pre-market	Importer	Wrong-SKU test	Article 5: test within 12 months at filing.
State food-safety inspection	Method file; exemption/reduced evidence	Pre/during clearance	Importer + authority	Missing Circular 28 scope	Review Circular 28/2026 + Decree 15/2018.
Label	Original/supplementary label; ingredients; nutrition; total sugars; dates	Before circulation	Importer + supplier	Missing total sugars	Review labeling rules + Circular 30/2026.
C/O/FTA	Origin proof; Invoice; B/L; support	Preferential duty	Exporter + importer	HS/origin mismatch	Reconcile with planned filing.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

6.1. LEGAL INSTRUMENTS TO REVIEW

Legal group	Instrument	Issuing authority	Effective/application status	Role	Key article/annex	Review note
Food safety	Law on Food Safety 55/2010/QH12	National Assembly	Foundational	General framework	General obligations	Read with current guidance.
2026 transition	Resolution 15/2026/NQ-CP	Government	6 Apr 2026	Suspends Decree46/2026 and Res66.13/2026	Arts 1–2	Decree15/2018 continues during suspension.
Self-declaration/import inspection	Decree 15/2018/ND-CP	Government	Effective 2 Feb 2018; continues in transition	Self-declaration; exemption; reduced/normal/tight	Arts 4–5,13,16–19	Article 5: test within 12 months.
MOIT HS list	Circular 28/2026/TT-BCT	MOIT	17 Jul 2026	Imported food-safety HS list	Confectionery section includes 2006.00.00, 20.07, 20.08	Primary current basis for candied fruit.
Goods labeling	Decree43/2017 amended by 111/2021	Government	Amendment 15 Feb 2022	Imported/supplementary labels	Mandatory data	Apply to artwork.
Nutrition labeling	Circular30/2026/TT-BYT	MOH	10 Jul 2026	Nutrition labeling	Art 5: added-sugar food shows five core nutrients + total sugars	Highly relevant.
Customs framework	Decree08/2015 amended by 167/2025	Government	Amendment 15 Aug 2025	Customs procedures	Current amended rules	Read with circulars.
Customs/import tax	Circular121/2025/TT-BTC	MOF	1 Feb 2026	Amends customs/tax circulars	Relevant amended provisions	Read with base instruments.
Tariff	Vietnam Customs Tariff 2026 – Ch20	Finance/customs	At declaration date	MFN/ordinary/FTA/VAT	2006: MFN35%; ordinary52.5%; VAT10%	FTA needs qualifying origin.
VAT reduction	Resolution204/2025 + Decree174/2025	NA/Government	1 Jul 2025–31 Dec 2026	2-point reduction for eligible 10% goods	Exclusion appendices	Do not assume every SKU is 8%.

6.2. POLICY MATRIX BY CARGO SCENARIO

Cargo scenario	Instrument to review	Possible policy	Authority (high level)	Trigger condition
Commercial 2006.00.00	Circular28 + Decree15	Self-declaration; food-safety inspection by method	MOIT/inspection + Customs	No exemption.
Eligible compliance history	Decree15 Arts16–19	Reduced inspection	Food-safety authority	Meet criteria.
Normal lot	Decree15	Normal inspection	Food-safety authority	Not reduced/tight/exempt.
Risk/violation	Decree15	Tight inspection; sampling possible	Food-safety authority	Trigger conditions met.
Samples/R&D	Decree15 Art13	Possible inspection exemption	Food-safety + Customs	Purpose/quantity/evidence fit.
Jam/jelly 20.07	Circular28 + Ch20	MOIT food safety but HS/tax shift	MOIT + Customs	Process/form is jam/jelly.
Sugar/chocolate confectionery	Circular28 + Ch17/18	Shift HS/file branch	MOIT + Customs	Confectionery character dominates.
Formula/process/origin change	Food safety + label + tariff + FTA	Reassess HS/test/declaration/label/C/O	Importer/compliance	Change affects character/dossier.

2026 update: from 17 Jul 2026, 2006.00.00 is expressly listed in Circular 28/2026/TT-BCT under MOIT-managed confectionery imports.

7. TIMING, FEES & COST RISK

Under Decree 15/2018, normal inspection is handled within 3 working days and tight inspection within 7 working days, including sampling/testing, once the file is valid.

TIMELINE & COST-RISK TABLE

Step	Recommended timing	Required output	Fees/costs to review	Delay risk
Product–HS–C/O	Before PO/booking	Form, planned HS, MFN/FTA, landed cost	Advisory if outsourced	Wrong 2006/2007/2008/1704/1806.
Test–declaration–label	Before shipment/circulation	Test, self-declaration, artwork	Actual lab/label cost	File not ready at arrival.
Food-safety method	Before ETA	Exempt/reduced/normal/tight	Inspection/test if triggered	Wrong method.
C/O/commercial file	Before ETA	All records reconcile	Amendment cost	Loss of FTA/long explanation.
Customs/channel	When ready	Declaration, tax, specialized file	Duty, VAT, logistics	Yellow/red or HS challenge.
Post-clearance	Before sale/retention period	Label, lot/SKU audit trail	Storage/record cost	Weak audit trail.

Cost planning: testing/food-safety inspection if triggered, import duty, VAT, terminal/warehouse/trucking and storage/DEM/DET; no invented fixed fees.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product

Obtain quantitative formula, ingredients, process, Brix/moisture, photos and artwork; determine candied pieces vs jam/fruit prep/confectionery.

STEP 02

Lock HS – tax – C/O

Compare 2006 with 20.07, 20.08, 17.04, 18.06; model MFN/ordinary and FTA.

STEP 03

Prepare specialized file

Lock test, self-declaration, nutrition/total sugars and label for exact SKU.

STEP 04

Determine method

Review Circular28 + Decree15 for exemption/reduced/normal/tight.

STEP 05

Lock documents before ETA

Reconcile Invoice–PL–B/L/AWB–C/O–formula–process–test–declaration–label.

STEP 06

Declare / customs channel

Green generally electronic; yellow checks documents; red checks documents plus physical goods as directed.

STEP 07

Food safety – tax – clearance

Coordinate food-safety result, origin, tax and physical inspection if any.

STEP 08

Post-clearance

Complete label, retain lot/SKU file and manage changes.

Pre-ETA milestone: lock product form, formula, process, HS, C/O, test/self-declaration, food-safety method and label.

Main blockers: classifying by trade name, missing quantitative formula, origin mismatch, wrong-SKU test/declaration or missing total sugars on applicable labels.

9. FREQUENTLY ASKED QUESTIONS

1) Does candied fruit automatically use 2006.00.00?

No. 2006 fits plant parts preserved by sugar; jam/jelly, other fruit preparations or confectionery may classify elsewhere.

2) Can a multi-fruit candied mix remain 2006?

Potentially yes if the principal components all retain 20.06 character; support with BOM/process.

3) Does strawberry jam use 2006?

Generally no; cooked jam/jelly belongs to 20.07, with 2007.99.20 as a reference line.

4) 2026 MFN for 2006.00.00?

35%; ordinary 52.5%; standard VAT 10%.

5) Can China Form E make duty 0%?

Potentially under ACFTA when HS, origin rules and proof are all valid.

6) Is self-declaration required?

Processed prepackaged food under Decree15 generally uses self-declaration unless an exception applies.

7) Is 2006 subject to State food-safety inspection?

From 17 Jul 2026, Circular28 expressly lists 2006.00.00 under MOIT; each lot still needs exemption/method review.

8) How old may the self-declaration test be?

Within 12 months at filing under Article 5 of Decree15.

9) Added-sugar nutrition label point?

Circular30/2026 requires applicable added-sugar foods to show five core nutrients plus total sugars.

10) Can a candied fruit + cookies + chocolate + tea hamper all be 2006?

Not automatically; review GIR 3(b), essential character or separate classification depending facts.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Formula/BOM, ingredients, process, spec, Brix/moisture, artwork.

Shipment file

Invoice, PL, B/L/AWB, customs filing, tax, C/O, delivery.

Specialized file

Self-declaration, test, food-safety result/file or exemption/reduced evidence.

Label & circulation

Supplementary label, ingredients, nutrition, total sugars, dates, responsible entity.

Retention & audit

Audit trail for HS–origin–formula/process–test–declaration–food safety–label.

CHECK

Change control

Reassess fruit, sugar/sweetener, coating, manufacturer, origin, process or hamper structure.

Target output: explain why the SKU is 2006 or another heading, which tax/origin rate applies, which food-safety method applies and which label is circulated.

Clearance is not the endpoint: moving from candied pieces to jam, sugar confectionery or chocolate-coated goods can change the next shipment’s full compliance path.

11. GIẢI PHÁP TỪ TGIMEX

The highest-value control is locking formula + process + product form before ETA because those records drive the 2006/2007/2008/1704/1806 branch.

Pre-ETA review

Review HS, duty, C/O, Circular28, Decree15, self-declaration, tests, nutrition label and hamper structure.

Compliance dossier control

Reconcile Invoice, PL, B/L/AWB, C/O, formula/BOM, process, test, declaration, label and planned filing.

Operations / logistics coordination

Track milestones and coordinate food safety, Customs, port/warehouse/trucking and post-clearance records.

Obtain the supplier’s quantitative formula/BOM, manufacturing flow and final artwork before confirming large-volume POs.

View Circular 28/2026 View Circular 30/2026

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE