Savory crackers may fall under different HS subheadings depending on sweetness, crisp texture, seasoning, filling/coating and formulation. Declaring only the trade name “savory cracker” may lead to an incorrect HS code, duty rate, food-safety dossier or label.

Operational reference for import-export enterprises. The workflow below follows an E2E map: product identification → HS/tax/C/O → self-declaration → imported-food inspection → customs → labeling → post-clearance control.

1. OVERVIEW & SCOPE

This article applies to prepacked savory crackers made from flour/cereals and imported for retail circulation in Vietnam. It does not automatically apply to sweet biscuits, wafers, infant biscuits, extruded snacks, rice crackers or health-claim products.

SCOPE

Prepacked savory crackers

Review formulation, sugar, salt, seasoning, crispness, fillings/coatings, baking process and original label.

Heading 19.05

Key alternatives commonly include 1905.90.20, 1905.90.80, 1905.90.90; an actually sweet biscuit may move to 1905.31.xx.

FOOD

Self-declaration + import inspection

Ordinary crackers are generally prepacked processed foods; review Decree 15/2018 and Circular 28/2026/TT-BCT unless an exemption applies.

MFN

20% for the main 1905.90 alternatives

For 1905.90.20/.80/.90, the commonly referenced 2026 MFN is 20% and ordinary rate 30%.

VAT

10% standard; potentially 8%

Check eligibility for the temporary 8% rate through 31 Dec 2026 where the product is not excluded.

LABEL

Lock before ETA

Review Decree 37/2026 and Circular 30/2026/TT-BYT for imported food labeling and nutrition information where applicable.

Key blocker: the phrase “savory cracker” does not determine HS classification. A product with material sweetness, chocolate coating, cheese filling or strong seasoning may require a different branch.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS code

Commodity classification used for duty and regulatory treatment. It must follow the product’s objective characteristics, not only its commercial name.

Food safety

Regulatory controls ensuring imported food meets applicable safety requirements before clearance/circulation.

Product self-declaration

Mechanism for ordinary prepacked processed foods under Decree 15/2018, except products subject to registration or exemption.

State inspection of imported food

Inspection under reduced, normal or tightened methods; the outcome directly affects customs clearance.

C/O

Certificate/evidence of origin

May support special preferential duty when the relevant FTA, origin criteria and documentary conditions are met.

ETA

Estimated Time of Arrival

Operational deadline for locking HS, label, self-declaration, C/O and specialist documents before storage costs arise.

Why this matters: savory crackers are easily confused among “other unsweetened biscuits”, “other crisp savoury food products” and residual “other” products. A classification error propagates into duty, C/O and food-safety processing.

3. DETAILED PRODUCT IDENTIFICATION

Request the supplier’s formula/BOM, specification, process flow, cross-section photos, original label and taste description. For filled/coated crackers, separate the biscuit base from the filling/coating.

Product/situation	Key features to check	Example	Evidence	Possible policy	Documents	Application note
Plain unsweetened cracker	Low/non-sweet sugar profile; baked biscuit	Saltine/plain cracker	Formula, spec, sensory description	HS 1905.90.20; food safety; label	Formula, label, self-declaration	Do not classify only from the word “salted”.
Seasoned crisp cracker	Crisp texture; cheese/herb/onion/seaweed seasoning	Seasoned savoury cracker	Formula, seasoning spec, process	Potential 1905.90.80	Spec, process, label	Distinguish from other crisp snacks.
Cracker with meaningful sweetness	Sweet taste or sweet-biscuit formulation	Sweet-savoury cracker	Formula, sugar %, standard	Potential 1905.31.10/.20	Formula, cocoa data, label	“Savory” does not exclude sweet-biscuit classification.
Filled/coated cracker	Cheese cream, chocolate, vegetable filling	Sandwich/filled cracker	Cross-section, filling %, formula	HS depends on final characteristics	BOM, image, spec	Do not default to plain-cracker HS.
Infant cracker	Designed/claimed for teething or infant feeding	Teething biscuit	Label, age claim, use	Potential 1905.90.10 or other policy	Label, target consumer	Different use can change classification/policy.
Sample/non-sale import	Trial, R&D, display	Sample pack	Purpose letter, quantity	Possible different/exempt treatment depending facts	Purpose, invoice, docs	Do not assume all samples are exempt.

Warning: the generic name “cracker” can lead to incorrect use of 1905.90.20/1905.90.80/1905.90.90 or even 1905.31.xx. Review the actual formula, specification, process flow, label and import purpose.

4. HS CODE – TAX – C/O

Savory crackers generally fall under heading 19.05, but the 8-digit subheading depends on sweetness, “crisp savoury” characteristics, structure and ingredients. Rates below are 2026 reference rates; final HS must be supported by the actual dossier.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Product description	Classification basis	When applicable	Ordinary duty	MFN	VAT	C/O/FTA review	Evidence
1905.90.20	Other unsweetened biscuits	Specific VN/AHTN description	Unsweetened cracker not covered more specifically	30%	20%	10% standard; review 8% reduction	ACFTA/RCEP, ATIGA, AKFTA/VKFTA, AJCEP/VJEPA/CPTPP, EVFTA…	Formula, spec, label, C/O
1905.90.80	Other crisp savoury food products	“Other crisp savoury food products” wording	Seasoned savory/crisp product matching the description	30%	20%	10%/8% if eligible	FTA according to actual origin	Formula, seasoning spec, process
1905.90.90	Other	Residual 1905.90 branch	Only if no more specific branch fits	30%	20%	10%/8% if eligible	FTA according to origin	Full technical dossier
1905.31.10 / 1905.31.20	Sweet biscuits without/with cocoa	Sweet-biscuit subheading	Only if the actual product is a sweet biscuit	22.5%	15%	10%/8% if eligible	FTA according to origin	Formula, cocoa content, label

Cross-check the tariff schedule in force against the final HS code and shipment dossier.

SPECIAL PREFERENTIAL C/O/FTA ROUTES TO REVIEW

Origin/route	FTA	Origin document	Preferential rate	Conditions	Documents	Note
China	ACFTA / RCEP	Form E / appropriate RCEP proof	Check 2026 schedule by final HS	Meet PSR, transport and documentary conditions	C/O, invoice, B/L, HS	Do not assume 0% before checking PSR.
ASEAN	ATIGA	Form D / e-Form D	Check 2026 schedule	Meet ASEAN origin rules	C/O, invoice, transport docs	Check exclusions where applicable.
Korea	AKFTA / VKFTA / RCEP	Form AK/VK or RCEP proof	Check 2026 schedule	Meet origin criteria	C/O + commercial docs	Choose the best eligible FTA.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Applicable proof	Check 2026 schedule	Meet PSR and documentation	C/O, invoice, B/L	Do not mix requirements across FTAs.
EU/UK	EVFTA / UKVFTA	Proof under the agreement	Check 2026 schedule	Meet certification mechanism	Origin statement/C/O, invoice	Review shipment-value rules where relevant.
Australia/New Zealand	AANZFTA / CPTPP / RCEP	Applicable proof	Check 2026 schedule	Meet PSR	Origin docs	Select the optimal eligible arrangement.

C/O checklist: form/proof, WO/RVC/CTH/CTSH criterion, HS, description, third-party invoice, direct transport, quantity/weight, origin country, issue date and validity.

5. DOCUMENT SET & SUBMISSION PRINCIPLES

Manage the dossier in three layers so that commercial documents, food-safety documents and label data remain consistent.

Commercial documents

Commercial Invoice, Packing List, B/L or AWB, Contract/PO if any, and C/O when claiming preference.

Technical/specialist documents

Formula/BOM, specification, process flow, original label, product images, self-declaration, food-safety test report and documents for the applicable inspection method.

Registration/cross-check pack

Inspection registration where applicable, packing list, self-declaration and evidence supporting reduced/change-of-inspection status where relevant.

Document-control rule: product name, packing, quantity, origin, manufacturer, ingredients and label information must remain logically aligned across Invoice → PL → B/L/AWB → C/O → self-declaration → food-safety dossier → customs declaration.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required document	Used at	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, PL, B/L/AWB, Contract/PO	Customs/shipment matching	Shipper/Buyer/Docs	Generic name; qty/weight mismatch	Match SKU, carton, NW/GW, origin
HS classification	Formula, spec, process, photos, label	HS/tax determination	Supplier + Importer	Only marketing catalogue available	Obtain sugar %, seasoning, filling/coating, process
Self-declaration	Form 01 + food-safety test report ≤12 months	Before commercial circulation	Importer/Compliance	Expired test; inconsistent product name	Check name, sample, parameters and submitting entity
Imported-food inspection	Applicable registration + self-declaration + PL + evidence	Customs clearance	Importer/Forwarder	Wrong inspection method; missing evidence	Review Articles 16–19 of Decree 15
C/O	FTA-compliant proof of origin	Preferential duty	Supplier/Exporter	Wrong HS/description/issue date	Cross-check invoice/B/L/origin criterion
Label	Original label + proposed supplementary label	Market circulation	Supplier + Importer	Missing ingredients/warning/nutrition	Lock artwork before ETA

6. LEGAL BASIS – SPECIALIST POLICY MATRIX

6.1. LEGAL REFERENCES TO REVIEW

Area	Instrument	Issuer	Effective/application	Role	Key provision	Review note
Food safety	Decree 15/2018/ND-CP	Government	Currently applied during suspension of Decree 46/2026	Self-declaration and imported-food inspection	Arts. 4–5; 16–19	Ordinary crackers generally fit prepacked processed foods unless an exception applies.
2026 status	Resolution 15/2026/NQ-CP	Government	6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Suspension provisions	Monitor replacement legislation.
Food-safety HS list	Circular 28/2026/TT-BCT	MOIT	17 Jul 2026	HS list subject to state food-safety inspection	Heading 19.05 annex	Includes 1905.90.20/.80/.90.
HS	Circular 31/2022/TT-BTC	MOF	Current nomenclature basis	Vietnam HS/AHTN 2022	Heading 19.05	Classify on objective characteristics.
Import duty	Decree 26/2023/ND-CP + current schedules	Government	Check on declaration date	MFN duty	Final HS	Special FTA schedules are separate.
VAT	Decree 174/2025/ND-CP	Government	Reduction policy through 31 Dec 2026	VAT reduction for eligible goods	Exclusion annexes	Do not automatically assume every cracker is 8%.
Label	Decree 37/2026/ND-CP	Government	23 Jan 2026	Goods labeling	Imported goods label provisions	Lock label before circulation.
Nutrition	Circular 30/2026/TT-BYT	MOH	10 Jul 2026	Nutrition ingredient/value labeling guidance	Scope/application	Review artwork by product type.
Customs	Decree 08/2015 as amended by 167/2025/ND-CP	Government	Amendment effective 15 Aug 2025	Customs procedures	Shipment-specific dossier	Read with Customs Law and current guidance.
Ordinary import duty	Decision 15/2023/QD-TTg	Prime Minister	Effective 15 Jul 2023	Legal basis for ordinary import duty rates	Tariff appendix by HS line	Review together with the final HS when MFN/FTA treatment is not available.
Food safety – new/old	Circular 28/2026/TT-BCT / Decision 1182/QD-BCT	MOIT	Circular 28 effective 17 Jul 2026	Circular 28 replaces the former imported-food list layer in Clause 1 Article 2 and Appendix 2 of Decision 1182	Article 4 of Circular 28/2026	Clause 1 Article 2 and Appendix 2 of Decision 1182 cease to apply from 17 Jul 2026; review Circular 28 transition rules for earlier-filed dossiers.
Labeling – new/old	Decree 37/2026/ND-CP / Decree 43/2017 + Decree 111/2021	Government	Decree 37 effective 23 Jan 2026	New labeling regime replacing Decree 43/2017 and Decree 111/2021	Articles 97–98 of Decree 37/2026	Transitional rules apply to certain goods/labels/commercial packaging produced or imported under the former regime.

Circular 28/2026
Resolution 15/2026
Decree 37/2026
Circular 30/2026

6.2. POLICY MATRIX BY SHIPMENT SCENARIO

Scenario	Reference	Possible policy	Authority level	Trigger
Ordinary prepacked savory cracker	Decree 15 + Circular 28/2026	Self-declaration + state food-safety inspection	MOIT-designated inspection + Customs	Imported for domestic business/circulation and not exempt
Eligible for reduced inspection	Arts. 16–17 Decree 15	Reduced inspection; Customs random check up to 5%	Customs/relevant authority	Meets a statutory reduced-inspection condition
Normal inspection shipment	Arts. 17–19 Decree 15	Document inspection	State food-safety inspector + Customs	Not reduced or tightened
Warning/previous failure	Arts. 17–19 Decree 15	Tightened inspection with sampling/testing	State food-safety inspector	Tightened-inspection trigger exists
Special claim/product	Art. 6 Decree 15 and relevant rules	May require registered declaration instead of self-declaration	Relevant authority	Actual product falls under Article 6
Imported only for internal export production	Art. 4 Decree 15	Potential self-declaration exemption	Authority/Customs	Not sold domestically and exemption conditions met

7. TIMELINE, FEES & RISK COSTS

Stage	Operational point	Timing/basis	Cost layer	Main risk
HS/dossier review	Before booking/ETA	Depends on completeness of formula/spec	Internal/advisory cost if any	Late HS causes wrong landed-cost estimate
Self-declaration	Before commercial circulation	Business-led under Decree 15; test report ≤12 months	Testing if needed	Product/test-report name mismatch
Normal food-safety inspection	Before/at arrival	3 working days from dossier receipt under Art. 19	Official/testing cost if applicable	Supplement request increases storage
Tightened inspection	When triggered	7 working days for dossier review, sampling/testing and notice under Art. 19	Testing + logistics	DEM/DET/storage exposure
Customs	After specialist conditions	Depends on Green/Yellow/Red channel and dossier	Import duty, VAT, logistics	Valuation, C/O, label or description issue
Post-clearance	Before circulation/audit	According to labeling/record duties	Supplementary label, warehouse, record control	Formula/label changes not reflected

Separate cost buckets: government taxes, laboratory/testing charges, service fees, storage, DEM/DET and trucking should not be combined into one “procedure fee”.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify the product

Collect formula, spec, process, photos and label; decide whether it is unsweetened or a crisp savoury/flavoured product.

STEP 02

Lock HS – tax – C/O

Compare 1905.90.20/.80/.90 and competing branches; estimate MFN/VAT and choose the appropriate FTA.

STEP 03

Prepare specialist dossier

Complete self-declaration, valid test report, label and shipment food-safety documents.

STEP 04

Determine inspection method

Check eligibility for reduced, normal or tightened inspection under Decree 15.

STEP 05

Freeze documents before ETA

Cross-check Invoice, PL, B/L/AWB, C/O, label, HS, product name and food-safety dossier.

STEP 06

Customs declaration & channel

Green: primarily automated; Yellow: document review; Red: potential physical examination plus dossier.

STEP 07

Complete inspection – tax – clearance

Provide the required outcome, resolve C/O/tax and release goods when conditions are met.

STEP 08

Post-clearance & circulation

Complete supplementary labeling where applicable, retain batch records and manage formula/supplier/origin changes.

Before ETA: at minimum, lock formula/spec, provisional HS, self-declaration, label and C/O; supplier-dependent documents should be requested at PO/booking stage.

Main blockers: formula lacking sugar/seasoning data; label not matching self-declaration; C/O using a different HS; changed filling/coating with old dossier; wrong food-safety inspection method.

9. FAQ

1. Does a savory cracker always use HS 1905.90.20?

No. 1905.90.20 is a key candidate for other unsweetened biscuits. Seasoned crisp savory products may require 1905.90.80/.90 or another branch.

2. Is cheese cracker automatically 1905.90.80?

No. Review formulation, seasoning, biscuit structure, sweetness and any filling/coating before classification.

3. Can a cracker containing some sugar still be unsweetened?

The answer cannot be based only on presence/absence of sugar. The product’s objective formulation and classification characteristics must be reviewed.

4. Must imported crackers be self-declared?

Ordinary prepacked processed crackers generally fall under self-declaration under Articles 4–5 of Decree 15/2018 unless exempt or subject to registered declaration.

5. What is the core self-declaration dossier?

Form 01 and a food-safety test report issued within 12 months under Article 5 of Decree 15/2018, subject to the applicable language/validity requirements.

6. Is every shipment subject to the same food-safety inspection?

No. Decree 15 provides reduced, normal and tightened methods with different triggers.

7. How long does normal inspection take?

Article 19 provides a 3-working-day period from receipt of the dossier for the inspection notice; incomplete files can require supplementation.

8. Can C/O reduce import duty?

Potentially, if the correct FTA, origin criterion and documentary conditions are met. Do not lock a special rate before HS and PSR review.

9. Can the Vietnamese supplementary label be prepared after arrival?

Imported-goods labeling rules must be respected. Operationally, the label should be finalized before ETA to avoid a cleared shipment that is not ready for circulation.

10. Can an original-flavor dossier be reused for cheese/onion flavor?

Do not assume so. Changes to name, origin, ingredients or other dossier-relevant data may trigger updating/re-declaration obligations.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Keep formula/spec/label and classification evidence aligned with the imported SKU version.

Shipment file

Keep Invoice, PL, B/L/AWB, C/O, customs declaration and tax evidence aligned to the actual shipment.

Specialist file

Retain self-declaration, test report and imported-food inspection records/results as applicable.

Label & circulation

Control original/supplementary label, ingredients, warnings and nutrition information under current rules.

Retention & audit

Organize records by SKU/batch for traceability during post-clearance or food-safety inspection.

CHECK

Change management

When factory, origin, formula, filling/coating, claim or label changes, reassess HS, food safety, C/O and declaration.

Target output: defensible HS; correct tax/C/O treatment; food-safety dossier aligned to shipment; compliant label; records traceable by SKU/batch.

Clearance is not the end: incorrect labeling, use of an old dossier for a changed formula, or missing classification evidence can create post-clearance risk.

11. TGIMEX SOLUTION

For savory crackers, risk usually arises from misalignment across HS – formulation – self-declaration – food safety – C/O – label. Pre-ETA review helps reduce supplementary filings and unplanned storage costs.

Pre-ETA review

Cross-check formula/spec, competing HS branches, MFN/VAT, C/O, self-declaration and label before arrival.

Compliance dossier control

Align Invoice, PL, B/L/AWB, C/O, label, test report, self-declaration and shipment food-safety pack.

Operational/logistics coordination

Track dossier milestones and coordinate customs, port/warehouse, transport and post-clearance recordkeeping.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE