Dried vermicelli and processed starch cover several different HS branches. Uncooked/unprepared transparent vermicelli should first be reviewed under 1902.19.30; prepared/instant vermicelli under 1902.30.30. Native cassava starch points to 1108.14.00, dextrin/modified starch to 3505.10.10 / 3505.10.90, and tapioca pearls/flakes may fall under 1903.00.00. A wrong product-state decision can change duty, C/O, food-safety control, additive documents and labeling. The workflow is ingredients + form + processing + native/modified + intended use → HS/tax/C/O → food safety/additive rules → dossier → customs → labeling → post-clearance.

Operational reference for importers; reviewed through 9 Sep 2026. Main scope: dried/instant vermicelli and food-use starch/modified starch. Industrial modified starch must be separated from food-additive compliance.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

VERM

Dried vermicelli

Transparent starch-based noodle; HS depends on whether it is uncooked/unprepared or prepared/instant.

NATIVE

Native starch

Unmodified starch in the sense of heading 35.05; native cassava starch first points to heading 11.08.

MOD

Modified starch

Pregelatinized, esterified, oxidized, enzyme-treated and similar products generally point to heading 35.05.

INS

INS number

International Numbering System code. For food-use modified starch, INS and technological function are key compliance data.

Food safety

Covers self-declaration/product registration and State inspection of imported food under the applicable method.

SELF

Self-declaration

Mechanism under Articles 4–5 of Decree 15/2018 for processed prepacked food and many additives within scope.

ADD

Food additive

Modified starch follows the food-additive route only where its grade, intended use and function are actually as a food additive.

C/O

Origin proof

Used for FTA preference; final HS, description, origin criterion and commercial documents must reconcile.

VAT

Finished products commonly require a standard 10% review and 8% where the current reduction applies.

ETA

Estimated Time of Arrival

Lock HS, FS/additive route, C/O, INS/function, tests and labels before arrival.

Why this matters: “starch” does not mean “modified starch”, and “vermicelli” does not automatically mean rice noodle. Processing/form can move goods from Chapter 11 to 19 or 35.

Key point: obtain BOM, process flow, native/modified statement, INS where applicable, food/industrial intended use, product form, cooked/instant status, specification, COA and artwork before PO.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Main scope covers dried/prepared vermicelli and food-use starch. Rice noodles, tapioca pearls, native starch, modified starch and premixes are separated to avoid one-code treatment.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/cargo scenario	Technical indicators to review	Example	Supporting documents	Possible policy triggers	Documents to reconcile	Application note
Uncooked/unprepared dried vermicelli	Transparent vermicelli; not cooked/instant; not rice noodle	Dry transparent vermicelli	BOM, process, instructions, photos	HS 1902.19.30; Circular 28/2026; Decree 15; label; C/O	Process, test, self-declaration, Invoice, C/O	Do not confuse with rice noodle 1902.19.20.
Prepared/instant vermicelli	Precooking, frying, seasoning pack or other preparation	Instant vermicelli	Process, seasoning BOM, cooking time	HS 1902.30.30; FS; declaration; additives/label	Formula, test, artwork, commercial docs	MFN differs materially from 1902.19.30.
Rice noodle comparison	Product is rice noodle/bee hoon	Rice vermicelli / bee hoon	Rice %, process, photos	Review 1902.19.20 / 1902.30.20	BOM, process, photos	Comparison branch only.
Tapioca pearls/flakes/grains	Starch processed into pearls/flakes/grains	Tapioca pearls	Particle form, process, photos	HS 1903.00.00; Circular 28; FS; label/C/O	Process, spec, test, artwork	Not native cassava starch powder.
Native cassava starch – food grade	Powder; unmodified	Native cassava starch	Spec, COA, process, unmodified statement	HS 1108.14.00; Circular 28; FS; C/O	COA, spec, statement, docs	Modified process shifts review to 35.05.
Dextrin / soluble / roasted starch	Dextrin or soluble/roasted starch	Dextrin / soluble starch	TDS/SDS, DE/solubility, process	HS 3505.10.10; food-use adds additive rules	TDS, COA, INS/function, use	Separate food and industrial grades.
Other modified starch	Pregelatinized, esterified, oxidized, enzyme-treated etc.	Pregelatinized starch / starch acetate	TDS, process, INS, application	HS 3505.10.90; additive policy if food-use	TDS/SDS, COA, INS, function, use	Do not revert to 1108 based on source crop.
Starch-based premix	Starch blended with sugar, protein, gums, seasoning etc.	Starch premix	Quantitative formula, BOM %, function	May move to 19.01/21.06 or another heading	Formula, spec, label, test	Do not classify the whole premix as the starch ingredient.

Identification warning: avoid generic Invoice descriptions such as “vermicelli”, “starch” or “food ingredient”. Where accurate, use dry uncooked transparent vermicelli, native cassava starch or modified food starch – INS [x] – food grade.

4. HS CODE – TAX – C/O

The key is not to treat “starch” as one HS category. Native cassava starch is in 11.08, starch pearls in 19.03 and modified starch in 35.05. Vermicelli processing status changes MFN from 20% to 35%.

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
1902.19.30	Uncooked/unprepared vermicelli	19.02 – uncooked/unprepared pasta	Dry vermicelli; not rice noodle	30%	20%	Standard 10%; review 8%*	ATIGA/ACFTA many routes 0%; AIFTA 5%	BOM; process; photos; test; artwork; C/O
1902.30.30	Prepared/other vermicelli pasta	19.02 – other pasta	Prepared/instant/precooked vermicelli	52.5%	35%	Standard 10%; review 8%*	ACFTA 0%; AIFTA 5%	Process; formula; seasoning; test; C/O
1903.00.00	Tapioca pearls/flakes/grains	19.03 – starch preparations	Pearls/flakes/grains, not native powder	60%	40%	Standard 10%; review 8%*	ACFTA may be 0%; other FTAs by origin	Process; form; photos; test; C/O
1108.14.00	Native cassava starch	11.08 – cassava starch	Unmodified/native tapioca starch	30%	20%	Standard 10%; review 8%*	ATIGA/ACFTA/AIFTA and many FTAs may be 0%	COA; spec; native statement; process; C/O
3505.10.10	Dextrin; soluble/roasted starch	35.05 – dextrins/modified starch	Dextrin, soluble/roasted starch	7.5%	5%	Standard 10%; review 8%* if eligible	ACFTA and many FTAs may be 0%	TDS; COA; process; use; INS/function if food
3505.10.90	Other modified starch	35.05 – other modified starch	Pregelatinized/esterified/oxidized/enzyme-treated	7.5%	5%	Standard 10%; review 8%* if eligible	ACFTA and many FTAs may be 0%	TDS/SDS; COA; INS; function; use
19.01 / 21.06 / other	Starch premix/preparation	Essential character changed	Multiple ingredients/functions	Review final HS	Review final HS	Review final HS	FTA by final HS	Formula; function; process; label

VAT note: *8% applies only where the SKU qualifies for the current VAT reduction through 31 Dec 2026; otherwise review standard 10%. Do not assume 8% for Chapter 35 before checking exclusions. Ordinary rates are reference rates under the 150%-of-MFN framework where applicable.

HS principle: lock product form + ingredients + native/modified + process + cooked/prepared status + INS/function + food/industrial use.

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 / RCEP	Form E / RCEP proof	Many core codes can reach 0% under ACFTA; compare RCEP separately	Correct HS, PSR, proof, invoice/transport	C/O, Invoice, B/L, process, origin support	Do not assume RCEP is better than ACFTA.
ASEAN	ATIGA	Form D / e-Form D	Many core codes 0%	Correct origin + PSR + proof	C/O, Invoice, B/L	Confirm member state and criterion.
Korea	AKFTA / VKFTA / RCEP	Form AK / VK / RCEP proof	Many lines may be 0%; verify final HS	Meet PSR	Origin proof, process, docs	Compare documentary feasibility too.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Agreement proof	Many core lines may be 0% in 2026	Meet PSR/transport	Origin proof, Invoice, B/L	Choose a supportable favorable agreement.
EU	EVFTA	EUR.1/qualifying proof	Many lines, including modified starch, may reach 0%; check final HS	Meet PSR	Origin proof, formula/process, docs	Premix PSR can differ from single starch.
UK	UKVFTA	Qualifying proof	Review final HS; many lines are 0%	Meet PSR/proof	Origin proof, docs	Use the correct UKVFTA mechanism.
Australia / New Zealand	AANZFTA / CPTPP / RCEP	Agreement proof	Many core codes may be 0%	Meet origin rule	Origin proof, docs	Compare final HS/2026 schedule.
India	AIFTA	Form AI / proof	Verified: 1902.19.30 = 5%, 1902.30.30 = 5%, 1108.14.00 = 0%; verify other codes separately	Meet PSR/docs	C/O, Invoice, B/L, process	Do not extrapolate to all modified starch/premix.

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

5. DOSSIER & SUBMISSION LOGIC

Records must be managed by SKU + process + intended use. A COA saying only “starch” does not prove native/modified; “vermicelli” artwork does not prove 1902.19.30 versus 1902.30.30.

Commercial dossier

Invoice, PL, B/L/AWB, Contract/PO and C/O; describe vermicelli/native/modified starch, pack, origin and use.

Technical / specialized dossier

BOM, process, TDS/SDS, COA/test, native/modified statement, INS/function and applicable FS/additive file.

Registration & reconciliation pack

Map SKU ↔ formula/process ↔ HS ↔ FS/additive route ↔ test ↔ VAT ↔ C/O ↔ label ↔ commercial docs.

Dossier principle: Invoice, PL, B/L/AWB, C/O, formula, TDS/COA, test, declarations/registrations, labels and customs filing should match. No click-by-click filing instructions are included.

OPERATIONAL DOSSIER CHECKLIST

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice; Packing List; B/L/AWB; Contract/PO; C/O	Customs, valuation, origin	Importer + supplier + forwarder	Generic name; C/O HS differs	Standardize name, SKU, pack, origin, use.
Identification / HS	BOM; process; photos; TDS/SDS; native/modified statement; INS/function	HS/tax/policy	Manufacturer + importer compliance	Native/modified share one TDS; instant state not proven	Lock correct SKU data.
Vermicelli – FS	Self-declaration/test; import FS file; artwork	Pre-market/clearance	Importer + authority	Test for wrong recipe/SKU	Map test ↔ SKU ↔ recipe ↔ manufacturer.
Native starch – FS	COA/test; Circular-28 file; declaration if applicable	Pre/during clearance	Importer + supplier	Technical COA only	Confirm food-use specification.
Modified starch – additive	INS, function, spec, permitted-use basis; declaration/registration route	Compliance/FS	Importer + manufacturer	HS 3505 known but INS/function missing	Review Circular 24 as amended + Decree 15 Arts 31–33.
Label	Original/supplementary label; ingredients; additive name/INS/function; nutrition by scope	Before circulation	Importer + supplier	Ingredients mismatch BOM	Review Decree 43/111, Circular 30, dossier.

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 foundation	Law on Food Safety 55/2010/QH12	National Assembly	Foundational law	Imported food/additive framework	General FS obligations	Read with Decree 15/current rules.
2026 transition	Resolution 15/2026/NQ-CP	Government	6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Articles 1–2	Decree 15/2018 and guidance continue during suspension.
Declaration/inspection/additives	Decree 15/2018/ND-CP	Government	2 Feb 2018; continues in transition	Self-declaration, exemption, inspection, additive routes	Articles 4–5, 13, 16–19, 31–33	31–33 central for food-use modified starch.
MOIT FS HS list	Circular 28/2026/TT-BCT	MOIT	17 Jul 2026	HS list for State FS inspection	Includes 1108, 1902.19.30, 1902.30.30, 1903.00.00	Review method by shipment.
Food additives	Circular 24/2019/TT-BYT, amended by Circular 17/2023	MOH	24 effective 16 Oct 2019, partially expired; 17 9 Nov 2023	Additive list and use	Modified starch includes multiple INS 1400-series entries	Only where intended use is food additive.
Goods labeling	Decree 43/2017 amended by 111/2021	Government	Amendment 15 Feb 2022	Imported/supplementary labels	Name, origin, responsible entity, ingredients	Additive naming must match dossier.
Nutrition labeling	Circular 30/2026/TT-BYT	MOH	10 Jul 2026	Nutrition labeling	Review Articles 1 and 5	Retail vermicelli by SKU; additives/raw materials may fall under exceptions.
Import tariff	Decree 26/2023; Decision 15/2023; FTA schedules	Government / PM	At declaration date	MFN/ordinary/FTA	1902.19.30 20%; 1902.30.30 35%; 1903 40%; 1108.14 20%; 3505.10 5% MFN	Final HS + origin proof control.
VAT reduction	Resolution 204/2025 + Decree 174/2025	NA / Government	Through 31 Dec 2026 for eligible goods	2-point reduction for qualifying 10% goods	Check exclusion appendices	Do not assume 8% for every modified starch.

6.2. POLICY MATRIX BY CARGO SCENARIO

Cargo scenario	Instrument to review	Possible policy	Authority (high level)	Trigger condition
Dried vermicelli 1902.19.30	Circular 28 + Decree 15	Self-declaration; import FS inspection; label	MOIT/inspection + Customs	Food use, final HS, no exemption.
Prepared vermicelli 1902.30.30	Circular 28 + Decree 15 + additive rules	FS; declaration; seasoning additive review; label	MOIT + Customs	Prepared/instant + actual recipe.
Native cassava starch 1108.14 – food	Circular 28 + Decree 15	FS; self-declaration if applicable	MOIT + Customs	Food-grade native starch.
Modified starch 3505 – food additive	Decree 15 Arts 31–33 + Circular 24	Declaration/registration by type/use; INS/function controls	FS authority + Customs	Intended use as food additive.
Modified starch 3505 – industrial	HS/tariff + industrial rules if any	No food-additive route solely due to modified starch name	Customs + relevant authority	Industrial use/grade documented.
Tapioca pearls 1903	Circular 28 + Decree 15	FS/declaration/label	MOIT + Customs	Product form fits 1903.
Starch premix	HS + Decree 15 + additive rules	Possible 19.01/21.06; FS by final product	MOIT/FS + Customs	Formula changes essential character.
Recipe/process/supplier/origin change	HS + FS/additive + C/O + VAT + label	Reassess HS, declaration/registration, test, label, preference	Importer/compliance	Change affects ingredients/process/INS/manufacturer/origin.

Key legal point: Circular 28/2026 lists relevant 19.02, 19.03 and 11.08 food lines. Food-use modified starch under 35.05 adds the Decree-15 Articles 31–33 and Circular-24 additive layer.

7. TIMING, FEES & COST RISK

Do not use one fixed lead time for vermicelli and modified starch. Timing depends on product type, FS method, whether modified starch is a food additive, and dossier completeness.

TIMELINE & COST-RISK TABLE

Step	Recommended timing	Required output	Fees/costs to review	Delay risk
Lock product – HS – VAT – C/O	Before PO	Vermicelli/native/modified/pearls/premix; tax route	Advisory cost if outsourced	Wrong Chapter 11/19/35; lost preference.
Test/declaration	Before shipment/circulation	Test + correct SKU file	Lab/inspection as applicable	Cargo arrives before file is ready.
Food-use modified starch	Before PO/booking	INS, function, permitted status, route	Testing/dossier as applicable	Food/industrial mismatch.
Lock C/O & commercial docs	Before ETA	Invoice–PL–B/L–C/O–HS–formula/process reconcile	Amendment cost	Lost FTA/query.
Declaration/FS/tax	When ready	HS, C/O, FS, VAT, label-ready	Duty/testing/inspection	Yellow/red, storage/DEM/DET.
Post-clearance	Before sale and through SKU life	Label, lot file, audit trail, change control	Storage/labels/records	Weak post-audit evidence.

Separate costs: duty/VAT; testing/FS/additive dossier; labels; terminal/warehouse/trucking; storage/DEM/DET.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product

Lock BOM, form, native/modified, process, cooked/instant, INS/function and food/industrial use.

STEP 02

Lock HS – tax – C/O

Compare 1902.19.30 / 1902.30.30 / 1903 / 1108.14 / 3505.10.10/.90; model MFN, ordinary, VAT, FTA.

STEP 03

Prepare specialized file

Vermicelli/native: test, declaration/FS. Food modified starch: INS/function and Arts 31–33 route.

STEP 04

Determine method

Review Decree-15 exemption/inspection; separate food-additive vs industrial; label/nutrition scope.

STEP 05

Lock docs before ETA

Reconcile Invoice–PL–B/L/AWB–C/O–BOM/process–TDS/COA–test–declaration/registration–artwork.

STEP 06

Customs/channel

Describe dry vermicelli/native/modified starch accurately; green/yellow/red according to Customs decision.

STEP 07

FS – tax – clearance

Coordinate inspection, C/O, VAT/duty and any physical check/supplement.

STEP 08

Post-clearance

Complete label, retain lot/SKU file and reassess recipe, process, grade, supplier/origin changes.

Pre-ETA milestone: lock native/modified + vermicelli state + HS + FS/additive route + INS/function + C/O + VAT + test + artwork.

Main blockers: generic “starch”; TDS without modification; instant vermicelli still using 1902.19.30; food modified starch without INS/function; C/O conflicts with technical file.

9. FREQUENTLY ASKED QUESTIONS

1) Which HS for uncooked dried vermicelli?

If genuine vermicelli, uncooked, unstuffed and not otherwise prepared, review 1902.19.30.

2) Can instant vermicelli use 1902.19.30?

Do not assume so. Precooked/instant or otherwise prepared goods should review 1902.30.30.

3) Are vermicelli and rice noodles the same HS?

No. Rice noodles have 1902.19.20 / 1902.30.20.

4) Which HS for food-grade cassava starch?

For native/unmodified cassava starch, review 1108.14.00.

5) Is pregelatinized starch still 1108.14?

Normally review 3505.10.90 as modified starch.

6) Which HS for dextrin?

Review 3505.10.10 for matching dextrin/soluble/roasted starch.

7) Is food-use modified starch a food additive?

Potentially. Lock INS, function, spec and intended use, then review Decree 15 Arts 31–33 and Circular 24 as amended.

8) Does industrial modified starch need food-additive documents?

Not automatically. Separate by actual use/grade.

9) Are vermicelli/starch under MOIT food-safety inspection?

Circular 28/2026 lists relevant 19.02, 19.03 and 11.08 lines; shipment-level method/exemption still applies.

10) Is China Form E always 0%?

No blanket answer. Many core codes may be 0%, but final HS, PSR and valid proof must be satisfied.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

BOM/formula, process, form, native/modified, INS/function, TDS/SDS, spec, COA, artwork.

Shipment file

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

Specialized file

Test, declaration/FS; food modified starch adds INS/function and proper declaration/registration route.

Label & circulation

Supplementary label, ingredients, additive name/INS/function if applicable, nutrition by scope, origin, responsible entity.

Retention & audit

SKU ↔ formula/process ↔ HS ↔ FS/additive ↔ test ↔ VAT ↔ C/O ↔ label audit trail.

CHECK

Change control

Reassess uncooked→instant, native→modified, INS/function, food→industrial, supplier/origin or recipe changes.

Target output: explain why the SKU is in 1902/1903/1108/3505, which FS method applies, whether modified starch is an additive, and which C/O/VAT/label is used.

Clearance is not the endpoint: process/use changes can alter HS, additive file, tests and labels for the next lot.

11. GIẢI PHÁP TỪ TGIMEX

The operational priority is to lock the Chapter 11 – 19 – 35 branch before ETA and keep the technical dossier aligned with Invoice, C/O and FS records.

Pre-ETA review

Review form, process, native/modified, HS, VAT, C/O, Circular 28/2026 and INS/additive rules.

Compliance control

Reconcile Invoice, PL, B/L/AWB, C/O, BOM/process, TDS/SDS, COA/test, declaration/registration and artwork.

Operations/logistics

Track FS, Customs, port/warehouse/trucking and retain lot files for audit/change control.

Before final documents, obtain formula/BOM, process flow, native/modified declaration, TDS/SDS, INS/function, COA/test, C/O draft and final artwork.

View Circular 28/2026 View Circular 24/2019

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