Dried or prepared duck/goose products are easy to misclassify between Chapter 02 and Chapter 16. An incorrect description of processing can lead to the wrong HS code, duty, FTA claim and specialized-control dossier. This guide maps the E2E workflow from product identification → HS → quarantine/food safety → declaration/labeling → customs → post-clearance.

Operational reference for import-export businesses · Updated through 10 Sep 2026.

1. QUICK SUMMARY & SCOPE

PRODUCT

Duck/goose food products

Lock species, cut/offal, recipe, processing technology, packaging and import purpose.

HS REVIEW

Review 0210.99.90 / 1602.39.00 plus special branches

0210 may fit meat that is only salted/brined/dried/smoked; 1602.39 may fit otherwise prepared/preserved duck/goose. Liver preparations require review of 1602.20.00; sausage-type goods require heading 16.01.

CONTROL

Quarantine + food-safety controls may both apply

Terrestrial animal meat products fall within veterinary control; food-safety import obligations must also be determined under Decree 15/2018 and current delegation rules.

MARKET

Self-declaration, label and nutrition

Ordinary prepacked processed food generally requires review of self-declaration, Vietnamese labeling/supplementary label and nutrition labeling.

TAX

MFN 20% / 22% · VAT depends on processing

0210.99.90 has 20% MFN; 1602.39.00 has 22% MFN. At import, livestock products only ordinarily processed such as dried or salted may be not subject to VAT; Chapter 16 products are generally 10%, potentially 8% if the temporary reduction applies.

BLOCKER

Veterinary certificate · quarantine conditions · recipe

Lock the veterinary certificate model, shipment/product quarantine requirements and actual process before shipment. Do not automatically apply Decree 15 Article 14 country/establishment food-safety conditions to processed, prepacked food.

Scope: duck/goose products for human consumption that are dried, salted, smoked, or otherwise prepared/preserved. Plain fresh/chilled/frozen meat belongs to different Chapter 02 branches.

Warning: “dried”, “cooked”, “ready-to-eat” or “vacuum packed” does not by itself determine HS or a quarantine exemption.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

Harmonized System code

The classification code drives tax treatment and links the shipment to specialized-control lists.

Animal quarantine

Veterinary control for terrestrial animals and animal products; duck/goose meat products must be screened for applicability.

Food safety

Covers product declaration where applicable, state inspection of imported food and food-safety obligations in circulation.

EST.

Country / establishment

Review these where veterinary import conditions or an applicable bilateral arrangement requires them. The country/control-system and establishment conditions in Decree 15 Article 14 do not automatically apply to processed, prepacked food.

C/O

Origin document

Evidence used to claim preferential FTA duty when origin rules are met.

ETA

Estimated Time of Arrival

Key planning date; specialized dossiers should be locked before ETA to avoid storage/DEM/DET.

Why this matters: one processed poultry shipment may be subject to veterinary, food-safety, labeling and tax controls at the same time. Data inconsistency can stop clearance.

Remember: trade names such as duck jerky, smoked goose or roast duck are only starting indicators, not legal classifications.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

First determine the true nature of the goods. At minimum collect species, meat/offal percentage, full recipe, drying/cooking/smoking steps, sauces/seasoning, packaging, production flow, label and intended use.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group / scenario	Technical signs to check	Example type / function	Supporting documents	Possible policy impact	Documents to cross-check	Application note
Only salted, brined, dried or smoked duck/goose	Processing remains within heading 02.10 preservation; no other preparation changes the character	Simple duck jerky; smoked goose meat	Flow chart, ingredient list, spec, label/photos	Quarantine, food safety, labeling	Spec + process + certificate + invoice	Review 0210.99.90; do not lock if deeper preparation exists.
Otherwise cooked/prepared/preserved duck/goose	Cooking, roasting, saucing or other preparation beyond 02.10	Roast duck slices; seasoned cooked duck	Recipe, process, heat treatment, product spec	Quarantine, food safety, self-declaration, labeling	Recipe + process + health/vet docs	Review 1602.39.00 for other poultry of heading 01.05.
Duck/goose liver preparations	The characteristic ingredient is liver; may be ground, cooked, seasoned or preserved	Duck/goose liver preparation or spread	Recipe/BOM, spec, process, label	Quarantine, food safety, self-declaration, labeling; separate HS branch	Quantified recipe + process + veterinary/health documents where applicable	Review 1602.20.00 “of liver of any animal”; do not merge into 1602.39.00.
Sausage or similar product	Casing, emulsification or sausage-like form	Duck sausage; goose sausage	Recipe, casing, process, label	Quarantine, food safety, labeling	Spec + process + ingredient breakdown	Review 1601.00; do not transfer the 1602 duty rate.
Mixed meat preparation	Duck/goose mixed with pork/chicken/beef or other animal material	Mixed-meat snack or prepared product	Quantified BOM/recipe	Quarantine, food safety, competing HS branches	Recipe + process	Reclassify under Chapter 16 notes; do not assume 1602.39.
Composite food with low meat/offal content	Meat/offal proportion may not satisfy Chapter 16 Note 2, or the product has the character of another heading	Soup, filling, sauce or meal containing duck/goose	Quantified BOM, recipe, function, process	Non-Chapter-16 HS may compete; food-safety/label rules follow actual product	Recipe %, spec, label	Do not assume Chapter 16 merely because “duck/goose” appears in the trade name; review Chapter 16 Note 2 and competing headings.
Plain frozen duck/goose meat	No drying/salting/smoking/preparation	Frozen duck/goose cuts	Spec, temperature state, packing	Quarantine, food safety	Invoice + packing + vet docs	Outside this article scope; review specific Chapter 02 poultry codes.

4. HS CODE – DUTY – C/O

The codes below are reference branches. Final classification must follow the technical dossier, processing flow, Chapter 02/16 notes and the current tariff nomenclature.

HS BRANCH

0210.99.90 / 1602.39.00 + 1602.20.00 special branch

Core branches cover simple dried/smoked meat versus otherwise prepared/preserved poultry; liver preparations are separately reviewed under 1602.20.00 and sausage-type products under heading 16.01.

BASIS

Degree of processing

Distinguish 02.10 preservation from other preparation/preservation in 16.02; sausage-type products belong under 16.01 review.

MFN

20% / 22%

0210.99.90: 20% MFN. 1602.39.00: 22% MFN.

ORDINARY

30% / 33%

Reference ordinary rates for these two lines when ordinary duty treatment applies.

VAT

0210 may be non-VAT · Chapter 16 generally 10%/8%

If a 0210 product is truly only ordinarily processed (e.g. dried or salted) and meets Article 4 of Decree 181, it may be outside VAT at import. Goods processed into another product under Chapter 16 are generally 10%, potentially 8% through 31 Dec 2026 if eligible under Decree 174.

FTA

Lock HS before FTA

ATIGA 2026 reference: 0210.99.90 = 0%; 1602.39.00 = 5% when origin conditions are met.

PROPOSED HS – DUTY – C/O TABLE

Reference HS	Suitable description/group	Classification basis	Conditions	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Documents to cross-check
0210.99.90	Other meat/offal salted, brined, dried or smoked	Heading 02.10 wording	Duck/goose product not otherwise prepared/preserved into Chapter 16	30% reference	20%	May be not subject to VAT if only ordinarily processed under Article 4 of Decree 181 (e.g. dried, salted); smoked/other processes require separate assessment.	ATIGA and origin-route FTAs	Recipe, flow chart, spec, label, C/O
1602.39.00	Other prepared/preserved poultry of heading 01.05	Subheading 1602.39 wording	Prepared/preserved duck/goose, not sausage and not another specific branch	33%	22%	10%; potentially 8% through 31 Dec 2026 if within the reduction scope and not excluded.	ATIGA and origin-route FTAs	Recipe, heat treatment, process, spec, C/O
1602.20.00	Preparations of liver of any animal, including duck/goose where the description fits	Subheading 1602.20 wording	The product has the character of a liver preparation rather than ordinary duck/goose meat	45%	30%	10%; potentially 8% if eligible	ATIGA 2026 reference 0%; review other FTAs by origin	Recipe/BOM, process, spec, label, C/O
Heading 16.01 (review current detailed line)	Sausages and similar products	Heading 16.01 wording	Only when the actual product is sausage or similar	Review final line	Review final line	Review current VAT policy	FTA by final line	Casing, recipe, process, label

SPECIAL FTA / C/O TABLE BY IMPORT ROUTE

Origin route	FTA/agreement	C/O/origin proof	Special preferential duty where sufficiently verified	Conditions	Documents to cross-check	Application note
ASEAN	ATIGA	Form D/e-C/O as applicable	0210.99.90: 0%; 1602.39.00: 5% (2026)	Correct HS and ATIGA origin rules	C/O, invoice, B/L, packing list	Cross-check HS and description.
China	ACFTA / RCEP	Form E or RCEP proof	Review 2026 schedule by final HS	Meet PSR and transport conditions	Origin proof, invoice, transport docs	Never use a 1602 rate for goods finally classified in 0210.
Korea	VKFTA / AKFTA / RCEP	Applicable origin proof	Review final HS	Select agreement whose rules are met	Origin proof, BOM if needed	Compare PSR before claiming.
Japan	VJEPA / AJCEP / RCEP	Applicable origin proof	Review final HS	Meet PSR and documentary rules	Origin proof, invoice, transport docs	Check tariff period where schedules use fiscal-year dates.
EU/UK	EVFTA / UKVFTA	Origin statement/C/O as applicable	Review final HS	Meet preferential origin requirements	Origin proof, invoice	Do not assume 0% without correct HS crosswalk.

C/O checklist: form/proof; WO/RVC/CTH/CTSH or applicable PSR; third-party invoice; transport; description; HS; quantity/weight; origin; authentication; issue date and validity.

5. DOSSIER & PREPARATION METHOD

Use a single-source-of-truth approach: species, recipe, process, manufacturer and shipment data must match across quarantine, food-safety, declaration, C/O and customs dossiers.

Commercial dossier

Invoice, Packing List, contract/PO, B/L or AWB, and C/O where preferential duty is claimed.

Technical/specialized dossier

Spec, ingredients/BOM, flow chart, heat treatment, labels, veterinary/health certificate, country/establishment evidence where applicable.

Registration & cross-check set

Quarantine, import food-safety inspection, self-declaration/test results where applicable and customs data set.

Dossier principle: lock product name, species, recipe, net weight, manufacturer, origin and HS in one master data sheet before ETA.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Typical preparer	Common error	Pre-ETA check
Commercial	Invoice, Packing List, contract/PO, B/L/AWB	Customs, C/O, shipment matching	Importer + supplier + forwarder	Name/weight/packing mismatch	Cross-check every field against master data.
Classification	Spec, quantified recipe, flow chart, label/photos	Lock 0210/1602/1601 branch	Supplier + importer	Generic catalogue only; no recipe/process	Obtain formal signed/stamped technical data.
Veterinary	Veterinary/health certificate; country/establishment evidence where applicable	Quarantine	Supplier + authority + importer	Wrong certificate form/product scope	Verify certificate model and establishment before shipment.
Food safety	Inspection registration and product dossier as applicable	Import food-safety control	Importer	Wrong exemption/inspection method	Review Decree 15 and current delegation.
Market circulation	Self-declaration, test report, label/supplementary label	Market placement	Importer/brand owner	Label differs from recipe	Freeze artwork after recipe/spec are locked.
Origin	C/O/origin proof	FTA duty	Exporter + importer	HS/description mismatch	Cross-check C/O against invoice, B/L and final HS.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

TABLE 1 – LEGAL BASIS TO REVIEW

Legal group	Instrument	Issuer	Status/application time	Role	Key article/annex if relevant	Review note
HS & MFN	Decree 26/2023/ND-CP	Government	Current; check amendments at declaration date	MFN schedule and nomenclature	Chapters 02 and 16	Lock rate only after final HS.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Effective 15 Jul 2023	Ordinary import tariff	Relevant tariff line	Only where ordinary-duty treatment applies.
ATIGA	Decree 126/2022/ND-CP	Government	2022–2027 schedule	ASEAN special preferential duty	0210.99.90; 1602.39.00	2026 reference: 0% and 5% respectively.
Quarantine	Consolidated Document 67/VBHN-BNNMT dated 12 Jun 2026	Ministry of Agriculture and Environment	Current at update date	Terrestrial animal/product quarantine	Annex I; import procedure for animal products	Meat and meat products are within the scope requiring screening.
Food safety	Decree 15/2018/ND-CP + Resolution 15/2026/NQ-CP	Government	Decree 15 continues while Decree 46/2026 and Resolution 66.13/2026 are suspended	Self-declaration and import food-safety inspection	Articles 4–5, 13–19; note the Article 14 exception for processed, prepacked food	Do not confuse Article 14 country/establishment food-safety conditions with veterinary quarantine/certificate requirements.
Food-safety delegation	Circular 22/2026/TT-BNNMT + Decision 1908/QD-BNNMT dated 25 May 2026	Ministry of Agriculture and Environment	Relevant provincial-delegation procedures apply from 01 Sep 2026	Ordinary/strict import food-safety inspection	Procedures 1.003814 and 2.001604	Ordinary: 03 working days; strict: 07 working days from receipt of dossier under the published procedure.
Labeling	Decree 43/2017/ND-CP as amended by Decree 111/2021/ND-CP	Government	Current	Imported-goods labeling	Mandatory contents/supplementary labels	Review artwork before circulation.
Nutrition	Circular 30/2026/TT-BYT	Ministry of Health	Effective 10 Jul 2026	Nutrition composition/value labeling	Scope/exemptions and declaration method	Review for actual product type.
VAT	VAT Law 48/2024/QH15 as amended by Law 149/2025/QH15; Decree 181/2025 as amended by Decrees 359/2025 and 144/2026; Decree 174/2025	National Assembly / Government	Apply by product state and import date; 8% reduction runs through 31 Dec 2026 where eligible	Distinguishes livestock products only ordinarily processed from goods processed into another product	Article 4 of Decree 181; reduction scope/exclusions under Decree 174	Do not apply one VAT rate to both the 0210 branch and Chapter 16.

TABLE 2 – POLICY MATRIX BY SCENARIO

Goods scenario	Legal basis to cross-check	Potential policy	Authority at high level	Trigger
Dried/prepared duck/goose meat product	67/VBHN-BNNMT	Terrestrial animal-product quarantine	Veterinary authority / assigned body	Falls within quarantine list and no exemption applies.
Imported food under MAE management	Decree 15/2018; Circular 22/2026/TT-BNNMT; Decision 1908/QD-BNNMT	State food-safety inspection	Local assigned/designated authority	Not exempt under Article 13; determine inspection method from the dossier. For processed, prepacked food, Article 14 country/establishment conditions do not automatically apply.
Prepacked processed food for circulation	Decree 15/2018	Self-declaration or corresponding declaration regime	Receiving authority under delegation	Ordinary food not in registered-declaration or exemption category.
FTA claim	FTA tariff + origin rules	Special preferential duty	Customs	Valid origin proof and PSR met.
Supplier/recipe/process change	HS, quarantine, food safety, declaration, labeling	Re-screen all triggers	Importer + specialized authorities where needed	Change affects product nature or dossier scope.

7. PROCESSING TIME, FEES & RISK COSTS

Actual lead time depends on quarantine documentation, sampling/testing, food-safety inspection method and customs channel. Avoid applying one fixed timeline to every shipment.

OPERATIONAL TIMELINE

Stage	Main activity	Reference timing	Fees/costs	Delay risk
Preparation	Lock HS, country/establishment, certificate model, recipe/process	Depends on dossier readiness	Advisory/testing costs if any	Shipment may need to be postponed.
Registration/receipt	Quarantine and food-safety filings as applicable	Depends on authority and dossier	Official fees under current schedule	Cargo arrives before filing can be opened.
Review/inspection	Document review, physical inspection or sampling if required	Import animal-product quarantine: if dossier and results meet requirements, the import quarantine certificate is issued within 05 working days from conducting quarantine. Food safety under Decision 1908: ordinary 03 working days; strict 07 working days from dossier receipt.	Testing/inspection cost if applicable	Cold-storage cost may accrue.
Supplement/sampling	Additional documents or test result	Variable	Sampling/testing fees	Storage, reefer power, DEM/DET.
Result	Specialized-control result	Case-specific	Official fee schedule	No result may block clearance.
Customs	Declaration, channel, taxes, clearance	Depends on Green/Yellow/Red channel	Import duty, VAT, handling	Wrong HS/C/O can require amendment and reassessment.
Post-clearance	Supplementary label, circulation, record retention	Ongoing	Internal compliance costs	Recall/penalty risk if records differ from actual goods.

Cost buckets: separate (1) official fees, (2) testing/inspection/certification costs, and (3) logistics costs from delays such as storage, reefer power and DEM/DET.

8. PRACTICAL E2E WORKFLOW

STEP 01

Review product and identification data

Lock species, recipe %, drying/cooking/smoking flow, packaging, label and import purpose.

STEP 02

Lock HS branch / duty / C/O

Compare 0210.99.90 vs 1602.39.00/1601; calculate duty and FTA only after locking the branch.

STEP 03

Review policy and prepare specialized dossiers

Quarantine: lock veterinary certificate and applicable import conditions. Food safety: determine exemption and inspection method; do not automatically apply Article 14 country/establishment conditions to processed, prepacked food.

STEP 04

Complete product dossier / required registration

Self-declaration/test result, label artwork and technical data as applicable.

STEP 05

Freeze documents before ETA

Cross-check Invoice, PL, B/L/AWB, C/O, certificate, spec, label and specialized dossiers.

STEP 06

Customs declaration & Green/Yellow/Red channel

Green mainly system-based; Yellow checks documents; Red may include physical inspection. Specialized results are still required where applicable.

STEP 07

Complete inspection / tax / clearance / pickup

Submit or reconcile specialized results, taxes and customs documents.

STEP 08

Circulation, record retention and post-audit

Complete supplementary label, lot traceability, declarations and records; control subsequent changes.

Pre-ETA milestone: lock HS branch, veterinary certificate model, shipment/product quarantine conditions and recipe/process before cargo moves; where ordinary/strict food-safety inspection applies, prepare the dossier under the provincial-delegation mechanism effective from 01 Sep 2026.

Main blockers: wrong 0210 ↔ 1602 branch, missing/inappropriate veterinary certificate, confusing Article 14 food-safety conditions with veterinary requirements, incomplete food-safety dossier, or C/O based on the wrong HS.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. Should dried duck/goose use 0210.99.90 or 1602.39.00?

Review 0210.99.90 where the product is only salted/brined/dried/smoked. Review 1602.39.00 where it is otherwise cooked, sauced, prepared or preserved. Final classification requires recipe and process.

2. Does vacuum-packed roast duck remain in 0210?

Packaging does not control classification. Roasting indicates additional preparation, so Chapter 16 must normally be reviewed.

3. Can 1602.39.00 cover duck and goose?

It is the “other” poultry branch after the specific turkey and Gallus domesticus branches, and may cover prepared duck/goose when the description fits.

4. Is cooked or dried product automatically exempt from quarantine?

No. Current rules include meat and meat products, including processed forms; a specific exemption must be established if claimed.

5. Must the exporting country and establishment be reviewed?

Review them where veterinary import conditions or an applicable arrangement requires it. However, do not automatically apply the Decree 15 Article 14 country/control-system and establishment conditions to processed, prepacked food, because Article 14 expressly excludes that category.

6. Is a veterinary certificate required? What about samples?

For animal products subject to quarantine, the standard dossier requires review of the exporting-country quarantine certificate. Under Article 12 of Consolidated Document 67/VBHN-BNNMT, an imported animal-product shipment used as a sample and weighing under 50 kg is exempt from the exporting-country quarantine certificate and from sampling/testing.

7. Is import food-safety inspection required?

Determine this under Decree 15/2018 and current delegation, including exemptions and inspection method. Prepacking alone is not enough to assume exemption.

8. Is self-declaration required?

Ordinary prepacked processed food is generally subject to self-declaration unless it falls under another declaration regime or an exemption.

9. What matters for the test report used in self-declaration?

The laboratory, test scope, food-safety indicators and validity period should be checked against the product and the current Decree 15 framework.

10. Does 2026 nutrition labeling need to be considered?

Yes. Circular 30/2026/TT-BYT took effect on 10 Jul 2026; check its scope and exemptions for the actual product.

11. Does Form D guarantee the ATIGA rate?

No. The origin proof must be valid, PSR must be met and the HS cross-check must be correct.

12. Can the old dossier be reused after supplier or recipe changes?

Not automatically. Re-screen HS, establishment/certificate, food safety, declaration, label, C/O and specialized dossiers if the change affects declared data or scope.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product/classification file

Spec, quantified recipe, flow chart, photos/label and HS classification memo.

Shipment file

Invoice, Packing List, B/L/AWB, contract/PO and lot data.

Specialized-control file

Quarantine, veterinary/health certificate, food-safety inspection and applicable results/approvals.

Customs & tax file

Declaration, valuation documents, C/O, tax payment and explanations if any.

Label/market file

Self/registered declaration as applicable, test result, original/supplementary label and nutrition records.

CHECK

Retention & change control

Version-control supplier, recipe, process, origin, veterinary certificate/quarantine conditions and artwork; review each change before the next shipment.

Target output: one defensible file proving that actual goods ↔ HS ↔ duty/C/O ↔ specialized controls ↔ labeling/declaration all refer to the same data.

Change control: manufacturer, origin, ingredients, meat ratio, processing, package or label changes may trigger a new HS/compliance review.

11. SOLUTIONS FROM TGIMEX

TGIMEX can coordinate operational and compliance reviews so key risks are locked before cargo moves.

Pre-ETA review

Cross-check product, HS branch, veterinary certificate/quarantine conditions, food-safety inspection method and C/O before shipment; review country/establishment only under the legal layer that actually applies.

Compliance dossier control

Keep one consistent data source across technical, specialized, declaration/label and customs records.

Operations/logistics & clearance coordination

Track document cutoffs, ETA, specialized controls, customs filing and shipment-level blockers.

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