Peanut, sesame and nut brittle can be misclassified between Chapter 17 sugar confectionery and Chapter 20 prepared nuts/seeds. Where sugar/caramel forms a hard candy matrix binding peanuts, sesame or nuts into brittle bars, slabs or pieces, the core reference is 1704.90.99. Where the product remains essentially a roasted/prepared nut or seed with only a sugar coating, 20.08 may be more appropriate; chocolate-dominant variants require review under 18.06. The wrong product reading changes HS, duty, origin preference, import food-safety controls and labeling. This guide maps formula + sugar:nut ratio + process + product form → HS/tax/C/O → self-declaration & food-safety inspection → customs → labeling → post-clearance.

Operational reference for importers; reviewed against the legal framework through 9 Sep 2026. Main scope: retail-ready peanut brittle, sesame brittle and mixed nut brittle; loose seasoned nuts and bulk raw/semi-processed ingredients require separate review.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS classification

Customs classification based on sugar/caramel ratio, nut/seed ratio, hard-brittle texture, shaping process, coating and the finished product’s essential character.

BRITTLE

Hard sugar-bound confectionery

A hard/crisp candy in which sugar, glucose, maltose, caramel or syrup binds peanuts, sesame or nuts into bars, slabs or pieces.

Food safety

Specialized compliance covering self-declaration, testing, State inspection of imported food and market-circulation requirements.

SELF

Product self-declaration

Mechanism under Decree 15/2018/ND-CP for processed prepackaged foods within scope.

C/O

Origin proof

Certificate/proof used to claim special preferential FTA duty where origin rules are met.

FTA

Free Trade Agreement

Preferential tariff framework requiring the applicable product-specific origin rule and valid documentation.

MFN

MFN import duty

Preferential import duty generally used when no special FTA rate is claimed.

ETA

Estimated Time of Arrival

Milestone by which HS, origin, food-safety dossier and labels should be locked.

SKU

Stock Keeping Unit

Exact product version; nut/seed ratio, sugar, honey, gelatin, cocoa, coating or texture changes may alter classification.

PROCESS

Manufacturing process

Nut roasting → sugar/caramel cooking → mixing → rolling/pressing/forming → cutting → coating if any → packing. Critical to separate 17.04 from 20.08.

Why this matters: two products called “peanut candy” may have different legal character: sugar confectionery versus a roasted nut/seed snack with sugar coating. Lock the quantitative formula, process, cross-section/product photos, texture and coating before HS review.

Key point: 1704.90.99 is the core branch where the finished product is non-cocoa sugar confectionery. Chapter 17 excludes cocoa-containing sugar confectionery, which must be reviewed under Chapter 18.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Main scope: finished retail-ready peanut, sesame and mixed nut brittle. Loose seasoned nuts, bulk ingredients, peanut butter, chocolate-coated nuts and heterogeneous hampers require separate review.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/cargo scenario	Technical indicators to review	Example	Supporting documents	Possible policy triggers	Documents to reconcile	Application note
Peanut brittle	Hard sugar/caramel candy matrix binds peanuts; bar/slab/piece format	Peanut brittle bar, peanut candy slab	Formula %, sugar:nut ratio, process, cross-section, texture	Reference HS 1704.90.99; Circular 28/2026; self-declaration; label; C/O	Formula, process, tests, declaration, label, commercial docs	Core branch where confectionery character dominates.
Sesame brittle	Sesame distributed through a sugar/maltose/caramel matrix; hard/crisp finish	Sesame brittle / sesame candy bar	Formula %, process, form, photos	Reference 1704.90.99 where it is sugar confectionery	Formula, process, sesame %, label	A high sesame ratio does not automatically move the product to 20.08.
Mixed nut brittle	Multiple nuts/seeds in a sugar/caramel matrix	Peanut–almond–sesame brittle	BOM %, sugar:nut ratio, process	May remain 1704.90.99 if the candy matrix gives essential character	BOM, process, photos, label	Support the confectionery essential character.
Roasted sugar-coated peanuts	Individual nuts remain separate; sugar is coating/seasoning, not a candy matrix	Sugar-coated roasted peanuts	Process, coating %, product photo	Review 2008.11.10 or 2008.11.90 depending final processing	Formula, process, nut form, label	Do not use 1704 if the finished article remains a prepared peanut product.
Roasted/seasoned seeds or nuts, not brittle	Loose roasted/prepared seeds or nuts; no hard candy matrix	Roasted sesame/nut snack	Species, roasting process, seasoning/coating	Review 2008.19.91 / 2008.19.99 where appropriate	Species, process, formula, label	Exclude raw or only dried material under other chapters first.
Soft gelatin nut candy	Soft/chewy texture and gelatin performs a gelling role	Soft nut candy with gelatin	Formula %, gelatin spec, texture	Potential 1704.90.91 instead of 1704.90.99	Formula, gelatin %, process	Not the usual hard brittle scenario.
Chocolate-coated brittle/nuts	Material chocolate/cocoa coating or chocolate gives essential character	Chocolate-coated peanut brittle	Cocoa/chocolate %, coating %, photos	Review 18.06 and determine the final 8-digit line from the dossier	Chocolate spec, formula, process, label	Chapter 17 excludes cocoa-containing sugar confectionery.
Mixed gift box	Brittle plus chocolate/cookies/tea/coffee	Seasonal confectionery hamper	BOM by weight/value, retail-set structure	Retail-set/essential-character analysis or separate classification	BOM, value ratio, photos, Packing List	Do not default the whole box to the nut-brittle HS.

Identification warning: the key distinction is between a candy matrix containing nuts and a prepared nut/seed product with a coating. Formula, process and product photos should support that conclusion.

4. HS CODE – TAX – C/O

Where peanut/sesame/nut brittle is genuinely non-cocoa sugar confectionery, 1704.90.99 is the core reference line. Vietnam’s 2026 tariff shows 15% MFN, 22.5% ordinary duty and 10% standard VAT. If the finished article remains a prepared nut/seed product, move to 20.08; if cocoa/chocolate dominates, review 18.06.

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
1704.90.99	Other sugar confectionery, not containing cocoa	Heading 17.04 – Other / Other	Hard/crisp brittle whose sugar/caramel matrix gives essential character; no cocoa	22.5%	15%	Tariff standard 10%; review 8% eligibility at declaration date	ATIGA, ACFTA/RCEP, Korea/Japan FTAs, EVFTA/UKVFTA, AIFTA, AHKFTA	Formula, sugar:nut ratio, process, photos, label, C/O
1704.90.91	Soft, containing gelatin	Specific 17.04 line	Only where the candy is soft/chewy and contains gelatin in the described manner	22.5%	15%	Standard 10%; review 8% eligibility	FTA by origin	Formula, gelatin %, process, texture
2008.11.10	Roasted ground-nuts	Prepared/preserved peanut line	Nut remains essential character; roasting is core processing and coating does not create confectionery	45%*	30%	Standard 10%; review 8% eligibility	FTA by origin	Roasting process, formula, coating %, photos
2008.11.90	Other prepared ground-nuts	Other prepared/preserved peanut line	Still a prepared peanut rather than a candy matrix	30%*	20%	Standard 10%; review 8% eligibility	FTA by origin	Process, formula, nut form, label
2008.19.91	Other nuts/seeds – roasted	Prepared nuts/seeds under 20.08	Loose roasted/prepared nut/seed product without confectionery character	27%*	18%	Standard 10%; review 8% eligibility	FTA by origin	Species, roast flow, seasoning, photos
2008.19.99	Other prepared nuts/seeds/mixtures	Other line under 2008.19	Prepared nut/seed product not fitting the roasted line	27%*	18%	Standard 10%; review 8% eligibility	FTA by origin	BOM, process, formula, label
18.06 – final 8-digit line required	Chocolate and other food preparations containing cocoa	Chapter 17 exclusion for cocoa-containing sugar confectionery	Chocolate/cocoa gives essential character	Verify by final HS	Verify by final HS	Review by final HS	FTA by final HS	Cocoa %, coating %, formula, process, photos

HS principle: use the quantitative formula + sugar:nut ratio + process + final texture + product photos. Do not assume “peanut candy = 1704” or “contains peanuts = 2008”. Ordinary-duty figures marked * for 20.08 are reference values based on the 150%-of-MFN mechanism where no separate ordinary rate applies; re-check at declaration date.

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
ASEAN	ATIGA	Form D / e-Form D or qualifying proof	For 1704.90.99: 0% in the 2026 schedule	Correct HS; meet PSR; valid proof	C/O, Invoice, B/L, origin support	Confirm member state and origin criterion.
China	ACFTA / RCEP	Form E / qualifying RCEP proof	For 1704.90.99: ACFTA 0%; check RCEP by partner/origin schedule	Correct HS, PSR, invoice/transport and proof	C/O/origin proof, Invoice, B/L, BOM/cost sheet where needed	Compare ACFTA and RCEP before filing.
Korea	AKFTA / VKFTA / RCEP	Form AK / VK / RCEP proof	For 1704.90.99: AKFTA/VKFTA 0% in the 2026 schedule; review RCEP separately	Meet the selected agreement’s PSR	Origin proof, BOM/formula, commercial docs	Compare both tax and origin-evidence feasibility.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Agreement-specific origin proof	For 1704.90.99: several 2026 schedules show 0%	Meet PSR, proof and transport rules	Origin proof, Invoice, B/L	No single form applies to every agreement.
EU / UK	EVFTA / UKVFTA	EUR.1 or qualifying proof	For 1704.90.99: approximately 1.8% under the 2026 EVFTA/UKVFTA schedules	Qualifying origin, PSR and proof	Origin proof, formula/BOM, Invoice, transport docs	Sugar/nut formulations can make PSR support important.
Australia / New Zealand	AANZFTA / CPTPP	Agreement-specific proof	For 1704.90.99: several 2026 schedules show 0%	Meet origin rules	Origin proof, commercial docs	Use the agreement that is both advantageous and supportable.
India	AIFTA	Form AI / qualifying proof	For 1704.90.99: 5% in the 2026 schedule	Meet AIFTA PSR/documentary conditions	C/O, Invoice, B/L, origin support	Compare against 15% MFN.
Hong Kong	AHKFTA	AHKFTA origin proof	For 1704.90.99: 15% in the 2026 schedule	Meet PSR/documentary conditions	Origin proof, Invoice, transport docs	The special rate may not improve on MFN; compare before claiming.

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

5. DOSSIER & SUBMISSION LOGIC

For nut brittle, the dossier must prove both the confectionery character and the commercial identity. This is a group where invoices are often too generic, while classification depends directly on the sugar:nut ratio and manufacturing process.

Commercial dossier

Invoice, Packing List, B/L/AWB, Contract/PO if any and C/O where preference is claimed; SKU, quantity and origin must reconcile.

Technical / specialized dossier

Formula/BOM, sugar:nut ratio, process, specification, product photos, artwork, test report, self-declaration and food-safety file.

Registration & reconciliation pack

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

Dossier principle: product name, SKU, manufacturer, origin, composition, sugar:nut ratio, finished-candy form, planned HS and label must match. No click-by-click filing instructions or portal details are disclosed.

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 if any; C/O if preference claimed	Customs, valuation, origin	Importer + supplier + forwarder	Description only says “peanut snack” or “sesame candy”; pack/SKU/origin mismatch	Specify nut brittle/candy, nut/seed type, net weight, pack size, manufacturer and origin.
Product identification / HS	Ingredient list; quantitative formula/BOM; sugar:nut ratio; process flow; product spec; cross-section/texture photos	HS/tax/C/O	Manufacturer + importer compliance	Missing percentages or unclear candy-matrix versus coated-nut structure	Lock the exact formula/process revision per SKU.
Food safety – self-declaration	Self-declaration; suitable food-safety test report; product dossier	Pre-market compliance	Importer/product-responsible entity	Test differs from SKU/formula; product/manufacturer mismatch	Review Decree 15 Articles 4–5; test result within 12 months at filing.
State food-safety inspection	File for applicable method; Form 04, self-declaration, Packing List and case-specific Article-18 documents	Pre/during clearance	Importer + inspection authority	Missing 1704.90.99 under Circular 28/2026; using one dossier for all methods	Review Decree 15 Articles 13 and 16–19 plus Circular 28/2026 by final HS and lot history.
Label	Original label; Vietnamese supplementary label; ingredients; nutrition; total sugars if applicable; dates; importer info; storage instructions	Before circulation	Importer + supplier/brand	Ingredient order mismatch; peanut/sesame/nut description inconsistent with formula; missing required nutrition data	Reconcile formula with goods-label rules and Circular 30/2026.
C/O/FTA	Origin proof; Invoice; B/L; BOM/cost sheet where needed	Preferential duty	Exporter + importer	HS, origin criterion, third-party invoice or transport mismatch	Compare every field with planned customs 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 No. 55/2010/QH12	National Assembly	Foundational law; check amendments at application date	General food-safety framework	General obligations	Read with current implementing instruments.
2026 transition	Resolution 15/2026/NQ-CP	Government	Effective 6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026; maintains transitional framework	Articles 1–2	Decree 15/2018 and related guidance continue during the suspension.
Self-declaration / import inspection	Decree 15/2018/ND-CP	Government	Effective 2 Feb 2018; continues in the 2026 transition	Self-declaration, exemptions and import food-safety inspection methods	Articles 4–5, 13, 16–19	Article 5 requires a food-safety test result within 12 months at filing.
MOIT food-safety HS list	Circular 28/2026/TT-BCT	Ministry of Industry and Trade	Effective 17 Jul 2026	HS-coded list of imported goods subject to State food-safety inspection under MOIT	Heading 17.04 expressly lists 1704.90.91 and 1704.90.99; relevant 20.08 nut/seed preparations are also listed	New: Circular 28/2026. Previous: Clause 1 Article 2 and Appendix II of Decision 1182/QD-BCT cease from its effective date.
Goods labeling	Decree 43/2017/ND-CP as amended by Decree 111/2021/ND-CP	Government	Amendment effective 15 Feb 2022	Imported-goods and supplementary labels	Mandatory contents, origin, responsible entity	Artwork must reconcile with formula and product description.
Nutrition labeling	Circular 30/2026/TT-BYT	Ministry of Health	Effective 10 Jul 2026	Nutrition composition/value labeling	Article 5 and Appendix I; added-sugar foods within scope should review total sugars	New: Circular 30/2026. Previous: Circular 29/2023/TT-BYT ceased on 10 Jul 2026.
Customs	Customs Law 54/2014/QH13; Decree 08/2015/ND-CP as amended by Decree 167/2025/ND-CP	National Assembly / Government	Decree 167 amendment effective 15 Aug 2025	Customs declaration, inspection and supervision framework	Current provisions by declaration scenario	Goods description and classification dossier must be consistent.
MFN tariff	Decree 26/2023/ND-CP and current tariff instruments	Government	Use tariff in force on declaration date	MFN basis	1704.90.99: MFN 15%; 2008.11.10: 30%; 2008.11.90: 20%; 2008.19.91/99: 18%	Check amendments and final HS.
2026 tariff / FTAs	Vietnam Customs Tariff Schedule 2026 + special preferential schedules	Finance/customs authorities	By year/agreement	Ordinary/MFN/FTA/VAT reference	1704.90.99: ordinary 22.5%; MFN 15%; standard VAT 10%	FTA preference requires qualifying origin and proof.
VAT reduction	Resolution 204/2025/QH15 + Decree 174/2025/ND-CP	National Assembly / Government	1 Jul 2025–31 Dec 2026	2-percentage-point reduction for eligible 10% goods outside exclusions	Conditions and exclusion appendices	Do not assume every SKU qualifies for 8%.

6.2. POLICY MATRIX BY CARGO SCENARIO

Cargo scenario	Instrument to review	Possible policy	Authority (high level)	Trigger condition
Nut brittle correctly under 1704.90.99	Circular 28/2026 + Decree 15/2018	Self-declaration before circulation; State food-safety inspection under applicable method	MOIT/inspection authority + Customs	Final HS 1704.90.99 and no exemption applies.
Product remains a prepared nut/seed under 20.08	Circular 28/2026 + Chapter 20 tariff	Food-safety review remains relevant, but HS/duty shift to 2008.11/2008.19	MOIT + Customs	Product form/process shows nut/seed essential character.
Cocoa/chocolate dominates	Chapter 17 note + Chapter 18 + Circular 28/2026	Shift to 18.06 and reassess HS/duty/origin	MOIT + Customs	Chocolate/cocoa changes essential character.
Sample / R&D	Decree 15/2018 Article 13	May qualify for food-safety inspection exemption where conditions are met	Food-safety authority + Customs	Purpose, quantity and evidence fit the statutory case.
Eligible reduced-inspection history	Decree 15/2018 Articles 16–19	Reduced inspection may apply where legal criteria are met	Food-safety inspection authority + Customs	Compliance/history criteria are satisfied.
Bulk/raw or insufficiently processed peanuts/sesame/nuts	Plant-quarantine rules + commodity-specific lists	Separate plant-quarantine review may arise	Plant-quarantine authority + Customs	Only where actual goods remain within a regulated plant-material scope; do not infer this from ingredients in finished candy.
Mixed gift box	Classification rules + policy by component	Retail-set/essential-character analysis or separate classification	Customs + specialized authorities	Packaging, value/weight and independent sale characteristics.
Formula/process/manufacturer/origin change	Food safety + labeling + tariff + FTA	Reassess HS, testing/declaration, label and C/O for future lots	Importer/compliance	Change affects product character, dossier or origin.

Key 2026 update: from 17 Jul 2026, 1704.90.99 is expressly listed in Circular 28/2026/TT-BCT within the confectionery group subject to MOIT food-safety inspection responsibility.

7. TIMING, FEES & COST RISK

Timing depends on inspection method and file completeness. Under Decree 15/2018, normal inspection is processed within 3 working days; tight inspection within 7 working days, including sampling/testing, once the file is valid. These are not the total logistics lead time for the shipment.

TIMELINE & COST-RISK TABLE

Step	Recommended timing	Required output	Fees/costs to review	Delay risk
Product – HS – C/O review	Before quotation/PO or booking	Brittle vs prepared nut/seed vs chocolate branch, planned HS, MFN/FTA and landed cost	Advisory/classification cost if outsourced	Wrong 1704/2008 branch distorts duty and origin plan.
Testing – self-declaration – label	Before shipment and before circulation	Suitable test, self-declaration file, artwork/label	Lab/label costs by provider	Cargo arrives before SKU file is locked.
Determine food-safety method	Before ETA	Know exemption/reduced/normal/tight route and file	Inspection/testing fees if legally triggered	Wrong method or weak evidence.
Lock C/O and commercial file	Before ETA	Commercial/origin/product records reconcile	Amendment costs if any	Loss of FTA preference or delayed explanation.
Customs declaration / channel	When filing conditions are met	Declaration, taxes and specialized records ready	Import duty, VAT, terminal/warehouse/trucking	Yellow/red channel or HS challenge.
Post-clearance / circulation	Before sale and during retention period	Final label, lot/SKU dossier, audit trail	Storage/label/record cost	Weak support for formula–test–label–HS.

Cost planning: testing/food-safety inspection where triggered, import duty, VAT, terminal/warehouse/trucking and storage/DEM/DET exposure. Do not use invented fixed fees.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify the product

Obtain quantitative formula/BOM, sugar:nut ratio, ingredients, process, cross-section photos, texture and artwork; determine candy matrix versus prepared nut/seed.

STEP 02

Lock HS – tax – C/O

Compare 1704.90.99 with 1704.90.91, 2008.11/2008.19 and 18.06 where cocoa applies; model MFN/ordinary and FTA.

STEP 03

Prepare specialized records

Lock test report, self-declaration, nutrition/total sugars, label and exact-SKU product file.

STEP 04

Determine the applicable method

Review Circular 28/2026 and Decree 15/2018 for exemption/reduced/normal/tight inspection.

STEP 05

Lock documents before ETA

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

STEP 06

Declare / handle customs channel

Describe candy/brittle, nut/seed type and coating accurately; green generally processes electronically, yellow checks documents, red checks documents plus goods according to Customs’ decision.

STEP 07

Food safety – tax – clearance

Coordinate food-safety outcome, origin proof, tax and physical inspection if triggered.

STEP 08

Post-clearance

Complete labels before circulation, retain lot/SKU records and manage formula/process/coating/manufacturer/origin changes.

Pre-ETA milestone: lock product form, sugar:nut ratio, formula, process, HS, C/O, test/self-declaration and label.

Main blockers: classifying from the words “peanut candy”; failing to separate coated nuts from brittle; missing quantitative formula; C/O-HS mismatch; wrong-SKU testing/declaration; or label inconsistency with peanut/sesame/nut content.

9. FREQUENTLY ASKED QUESTIONS

1) Does peanut/sesame brittle automatically use 1704.90.99?

No. 1704.90.99 is the core branch where the finished article is hard/crisp sugar confectionery and the candy matrix gives essential character. Sugar-coated roasted nuts may belong to 20.08.

2) Which HS should be reviewed first for genuine peanut brittle?

Where it contains no cocoa, is not soft gelatin candy and no more specific description applies, 1704.90.99 is an important reference.

3) Are loose sugar-coated roasted peanuts always Chapter 17 candy?

No. Where individual nuts remain the essential product, review 2008.11.10/2008.11.90.

4) Can sesame candy fall under 2008.19.99?

Potentially, if the product is actually a prepared seed product rather than sugar confectionery. Sesame brittle in candy-bar form should generally be tested against 1704.90.99 first.

5) What is the 2026 MFN duty for 1704.90.99?

The 2026 tariff shows 15% MFN, 22.5% ordinary duty and 10% standard VAT.

6) Can China Form E reduce 1704.90.99 duty to 0%?

The 2026 ACFTA schedule shows 0% where HS, origin rules and the proof are correct.

7) Is product self-declaration required?

Processed prepackaged confectionery within Decree 15/2018 generally uses the self-declaration mechanism unless a statutory exception applies.

8) Is 1704.90.99 subject to State food-safety inspection?

From 17 Jul 2026, Circular 28/2026/TT-BCT expressly lists 1704.90.99 in the confectionery group under MOIT responsibility; each lot still requires exemption/method review under Decree 15/2018.

9) Do peanuts/sesame automatically trigger plant quarantine?

Do not infer plant quarantine merely from ingredients in a finished processed candy. Review it separately only where actual goods remain within a regulated raw/bulk plant-material scope.

10) What nutrition-label point matters in 2026?

Circular 30/2026/TT-BYT took effect on 10 Jul 2026; added-sugar foods within scope should review nutrition requirements including total sugars.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Formula/BOM, sugar:nut ratio, ingredients, process, specification, photos/texture and artwork for the exact SKU.

Shipment file

Invoice, Packing List, B/L/AWB, customs declaration, tax records, C/O and delivery records.

Specialized-control file

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

Label & circulation

Complete supplementary label, ingredients, nutrition/total sugars, dates, origin and responsible-entity information before sale.

Retention & audit

Maintain lot/SKU audit trail supporting HS, origin, formula/process, tests, self-declaration, food safety and label.

CHECK

Change control

Reassess nut/seed type, sugar:nut ratio, sweetener, gelatin, cocoa/chocolate, coating, manufacturer or origin changes.

Target output: the importer can explain why the SKU is 1704.90.99 or a 20.08/18.06 branch, which tariff/origin treatment is used, which food-safety method applies and which label is circulated.

Clearance is not the endpoint: changing from brittle to coated roasted nuts or adding material chocolate coating can change HS, duty, testing/declaration and labeling for future lots.

11. GIẢI PHÁP TỪ TGIMEX

The highest-value control is locking quantitative formula + sugar:nut ratio + process + product form before ETA because those records directly drive the 17.04 versus 20.08 classification branch.

Pre-ETA review

Compare 1704.90.99 against 20.08/18.06; review duty, C/O, Circular 28/2026, self-declaration, tests and labels by SKU.

Compliance dossier control

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

Operational / logistics coordination

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

Obtain the supplier’s quantitative formula/BOM, manufacturing flow, product photos/cross-section and final artwork before confirming a large-volume PO.

View Circular 28/2026 View Circular 30/2026

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