Salted eggs and century eggs should not be treated as ordinary packaged food. An incorrect determination of shell status, poultry species, processing level, or a confusion between domestic quarantine exemption and import exemption can change the HS branch, tariff-rate quota, veterinary quarantine and food-safety dossier.

This E2E map covers product identification → HS/tax/C/O → veterinary quarantine → self-declaration/import food-safety control under Decree 15/2018/ND-CP, which continues to apply → customs → post-clearance circulation, updated to 10 Sep 2026.

Operational reference for import-export enterprises · Updated 10 September 2026.

1. QUICK SUMMARY & SCOPE

PRODUCT

Processed/preserved poultry eggs

Salted/century eggs in shell are terrestrial animal products for food; separated yolks or peeled eggs require another HS branch.

HS REFERENCE

04.07 and 04.08 branches

In-shell preserved/cooked eggs generally require review under 0407.90.10/.20/.90; peeled eggs/yolks under 04.08.

SPECIALIZED

Quarantine + food safety

Commercial imports require animal-product quarantine review and, where applicable, product self-declaration plus state import food-safety inspection under Decree 15/2018/ND-CP.

MARKET

Label + self-declaration dossier

Products circulated in Vietnam require the applicable self-declaration/registration dossier under Decree 15/2018/ND-CP and compliant labeling; material changes trigger re-review.

TAX

Conditional 2026 TRQ

Circular 03/2026 lists 0407.90.10/.20/.90 within a 75,809-dozen quota, but allocation is limited to traders directly using poultry eggs as production inputs.

BLOCKER

Species + shell + certificate

Lock species, shell/peeled status, process and the veterinary/health certificate format available for the shipment.

Scope: commercial imports for sale/consumption in Vietnam; not automatically applicable to hatching eggs, egg powder, mayonnaise, egg-filled foods or personal samples.

Warning: Consolidated Document 67/VBHN-BNNMT lists salted eggs and century eggs in Appendix II under the exemption for inter-provincial domestic movement; this does not mean a commercial import-quarantine exemption. Appendix I still lists eggs and egg products of terrestrial animals as quarantine goods.

2. TERMS & WHY THE PROCEDURE MATTERS

Veterinary quarantine

Veterinary-sanitary control for animals/animal products. Eggs and egg products from terrestrial animals are in the import quarantine list.

Food safety

Import food-safety control is separate from veterinary quarantine and may apply to the same shipment.

SELF

Product self-declaration

Under Decree 15/2018/ND-CP, ordinary processed prepacked foods are generally self-declared unless they fall under product-registration or exemption rules. Decree 46/2026 and Resolution 66.13/2026 are currently suspended by Resolution 15/2026.

TRQ

Tariff-rate quota

A licensed/allocated quantity under the in-quota mechanism. For 2026 poultry eggs, not every importer is an eligible quota recipient.

C/O

Certificate of Origin

Origin proof for FTA preference; it does not replace TRQ licensing or quarantine.

ETA

Estimated Time of Arrival

Specialized dossiers should be locked before ETA to reduce storage/demurrage/detention risk.

Why this matters: one shipment can face HS classification, TRQ, veterinary quarantine and food-safety control simultaneously.

Remember: “cooked”, “salted”, “preserved” or “prepacked” is not an automatic import-quarantine exemption.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

Identify the product by species, shell status, process, ingredients, packing and import purpose before legal conclusions.

Product/situation	Check	Example	Evidence	Possible policy	Dossier	Application note
Salted egg in shell	Species; shell; salting process; non-embryonated	Whole salted duck egg	Spec, ingredients, process, label, photos	04.07; TRQ; VQ; FS	Commercial docs + certificates	Duck/Muscovy commonly requires review under 0407.90.20.
Century egg in shell	Species; shell; preservation process	Preserved duck century egg	Spec, process, label, manufacturer	04.07; TRQ; VQ; FS	Commercial + specialized dossier	Trade name alone does not determine HS.
Separated salted yolk	No shell; yolk only; dried/other	Salted egg yolk	Composition, state/moisture, process	04.08; VQ; FS	Technical + certificates	Review 0408.11/0408.19 depending on state.
Peeled whole egg	Shell removed; seasoning/mixing	Peeled preserved egg	Process, composition, packing	04.08 or competing prepared-food heading	Technical dossier	If mixed into a food preparation, review headings outside Chapter 04.
Personal/sample case	Purpose, weight, packing	Personal-use sample	Purpose evidence	Limited exemptions may apply	Purpose/weight docs	Do not extend personal exemption to commercial cargo.

4. HS CODE – TAX – C/O

Chapter 04 classification starts with 04.07 for eggs in shell and 04.08 for peeled eggs/yolks. References below are not final classification rulings.

04.07 ↔ 04.08

First lock shell status, then species and dried/other state.

BASIS

Species + condition

Chicken, duck/Muscovy or other; in-shell/peeled; dried/other.

MFN

40% / 20% reference

0407.90.* currently reference 40% MFN; 0408.11/.19/.91/.99 reference 20%, subject to final current tariff verification.

VAT

Verify processing level

Do not lock VAT from the trade name alone.

FTA

By origin route

ACFTA/RCEP, ATIGA, AKFTA/VKFTA, CPTPP etc. only with final HS and valid origin rules.

LOCK

04.07 TRQ

For non-embryonated commercial eggs in 0407.90.*, verify quota-recipient eligibility, the actual allocation start/notice and the license before using in-quota tax assumptions.

HS reference	Suitable description	Classification basis	Condition	Ordinary import tax	MFN	VAT	C/O/FTA	Evidence
0407.90.10	Other in-shell eggs – chicken	In shell, preserved/cooked	Confirm chicken species	Verify current schedule and TRQ rules	40% reference	Verify by processing	FTA by origin	Spec/process/label/species/TRQ docs
0407.90.20	Other in-shell eggs – duck/Muscovy	In shell, preserved/cooked	Common branch for whole salted/century duck eggs if proven	Verify current schedule; outside-quota regime applies	40% reference	Verify	FTA by origin	Spec/process/label/species/TRQ docs
0407.90.90	Other in-shell eggs – other species	In shell	Confirm species	Verify	40% reference	Verify	FTA	Species/product dossier
0408.11.00 / 0408.19.00	Egg yolks	Peeled yolk; dried/other	Separated yolk	Verify	20% reference	Verify	FTA	Composition/process/state
0408.91.00 / 0408.99.00	Other peeled eggs	No shell; dried/other	Not yolk-only	Verify	20% reference	Verify	FTA	Spec/process/photos

Origin route	FTA	Origin document	Preferential rate	Condition	Evidence	Note
China	ACFTA/RCEP	Form E or RCEP origin document	Verify under final HS	Meet origin rule and documentary conditions	C/O, invoice, B/L, PL, HS	FTA does not replace TRQ obligations.
ASEAN	ATIGA	Form D / permitted proof	Verify	Meet origin rule	C/O + commercial docs	Check third-party invoicing.
Korea	AKFTA/VKFTA/RCEP	Applicable form/proof	Verify	Per agreement	C/O + transport docs	Select agreement based on full conditions.
Japan/Australia/NZ	CPTPP/RCEP/other applicable FTA	Agreement proof	Verify	Meet origin rule	Origin proof	Use 2026 tariff schedule.

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

2026 TRQ: Circular 03/2026/TT-BCT includes 0407.90.10/.20/.90 in the non-embryonated poultry-egg quota, total 75,809 dozen. Under Article 3(2), allocation is for traders directly using poultry eggs as production inputs; under Article 4(2), MOIT determines the allocation start after consultation with the Ministry of Agriculture and Environment. A retail importer should not assume in-quota eligibility.

5. DOSSIER & PREPARATION METHOD

Commercial dossier

Invoice, Packing List, B/L/AWB, Contract/PO, C/O if claiming preference.

Technical/specialized dossier

Spec, ingredients, process, original label, COA if available, veterinary/health certificate, manufacturer/establishment data.

Registration & cross-check dossier

Self-declaration/product-registration dossier if applicable; import food-safety inspection dossier; quarantine registration/declaration; TRQ license only where eligible and applicable.

Preparation principle: maintain one master dataset for product name, species, manufacturer, origin, lot, dates and packing across all documents.

Dossier group	Documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, PL, B/L/AWB, Contract	Customs/cross-check	Importer + supplier/forwarder	Generic product name; mismatched quantity	100% cross-check
Product ID	Spec, ingredients, process, label, photos	HS/FS/declaration	Supplier + compliance	No proof of shell/species	Lock controlled final versions
Quarantine	Application/declaration + export-country certificate	Import quarantine	Supplier + importer	Certificate mismatch	Match lot/species/weight/establishment
Food safety	Product self-declaration + import FS inspection dossier (if applicable)	State FS control	Importer/compliance	Using suspended Decree46/Resolution66.13 regime	Check Resolution15/2026 + Decree15/2018 as of filing date
TRQ/C/O	TRQ license + origin proof	Tax/preference	Importer + exporter	C/O used as TRQ substitute	Review independently
Label	Original + Vietnamese supplementary-label draft	Circulation	Brand/importer	Missing mandatory data	QA artwork before printing

6. LEGAL BASIS – SPECIALIZED-POLICY MATRIX

Review veterinary, food-safety, foreign-trade/TRQ, customs/tax and labeling rules together.

Legal group	Instrument	Issuer	Effect	Role	Key point	Review note
Veterinary	Law on Veterinary Medicine 79/2015 and current amendments	National Assembly	Current as amended	Veterinary/quarantine framework	Import/export quarantine rules	Use current consolidated/amended text.
Quarantine	67/VBHN-BNNMT dated 12 Jun 2026 (consolidating Circular 01/2026 as amended by Circular 22/2026)	Ministry of Agriculture & Environment	Current consolidated text at review date	Lists, procedures and quarantine testing	Appendices I, II, XII	Eggs/egg products are quarantine goods; domestic exemption does not equal import exemption.
Food safety – current framework	Decree 15/2018/ND-CP	Government	Continues to apply during the suspension of Decree46/2026 and Resolution66.13/2026	Self-declaration and state import food-safety inspection	Art. 4 and Arts. 13–19 as applicable	The National Public Service Portal currently lists import FS procedures under Decree15/2018.
2026 suspension	Resolution 15/2026/NQ-CP	Government	Effective 6 Apr 2026	Suspends Decree46/2026 and Resolution66.13/2026 until the amended Food Safety Law and implementing decree take effect	Arts. 1, 2 and 5	During suspension, Decree15/2018 and its implementing guidance continue; Resolution15 replaced Resolution09/2026.
Suspended instruments	Decree46/2026/ND-CP; Resolution66.13/2026/NQ-CP	Government	Application suspended by Resolution15/2026	Not the operative basis as of 10 Sep 2026	Resolution15/2026	Monitor only for future transition if the suspension ends.
TRQ	Circular 03/2026/TT-BCT	MOIT	15 Mar–31 Dec 2026	2026 poultry-egg tariff-rate quota	Arts. 1–5	0407.90.10/.20/.90 included; 75,809 dozen; Art.3(2) restricts recipients; Art.4(2) governs allocation start.
Foreign trade	Decree69/2018/ND-CP; Circular12/2018/TT-BCT and current amendments	Government / MOIT	Verify current status	Quota allocation/import licensing method	TRQ licensing provisions	Apply only to an eligible trader with an actual allocation.
Tax	Decree26/2023/ND-CP and relevant amendments	Government	Verify tariff on declaration date	MFN/out-of-quota tariff	Relevant tariff appendices	0407.90.* MFN reference 40%; 0408.11/.19/.91/.99 MFN reference 20%; re-check current schedule.
Labeling	Decree43/2017; Decree111/2021; Decree15/2018 and related rules	Government	Current as applicable	Imported-food labeling	Mandatory information / supplementary label	Align product name, ingredients, origin and responsible entity with product dossier.

Situation	Basis	Possible policy	Authority level	Trigger
Commercial in-shell salted/century eggs	67/VBHN-BNNMT; Decree15/2018; Resolution15/2026; Circular03/2026	Veterinary quarantine + FS + self-declaration if applicable + 04.07 TRQ review + customs	Quarantine / FS / MOIT / Customs	In-shell commercial import; 04.07; non-embryonated commercial eggs if claiming TRQ.
Peeled eggs / separated yolks	67/VBHN-BNNMT; Decree15/2018; Resolution15/2026	Quarantine + FS + 04.08 + self-declaration if ordinary prepacked food	Quarantine / FS / Customs	No shell / separated yolk; actual processing state.
Processed prepacked food	Decree15/2018; Resolution15/2026	Self-declaration unless product registration/exemption applies; import FS inspection as applicable	FS authority	Prepacked for market; verify exact exemption/registration category.
Country/establishment conditions in FS layer	Decree15/2018; current National Public Service Portal procedure	Processed prepacked food is excluded from the listed country/recognized-establishment/certificate conditions in that ordinary-inspection procedure; veterinary quarantine still reviewed separately	FS + quarantine authorities	Only where genuinely processed and prepacked; this does not create a veterinary-quarantine exemption.
Personal ≤5 kg processed/prepacked	67/VBHN-BNNMT Appendix II	Possible veterinary-quarantine exemption	Quarantine authority	Carried by person, personal consumption, ≤5 kg and all stated conditions; not commercial cargo.
Claiming 2026 egg TRQ	Circular03/2026; Decree69/2018; Circular12/2018	Quota license/allocation if eligible	MOIT	Trader directly uses poultry eggs as production inputs and must verify actual allocation timing.

Official sources: 67/VBHN-BNNMT · Decree 15/2018 · Resolution 15/2026 · Decree 46/2026 (suspended) · Resolution 66.13/2026 (suspended) · Circular 03/2026.

7. PROCESSING TIME, FEES & RISK COSTS

Stage	Task	Timing/dependency	Cost to budget	Delay risk
Pre-shipment	Lock product/HS/supplier/certificate sample	Before cargo moves	Testing/document cost if any	Certificate/label difficult to amend
Self-declaration/FS	Complete self-declaration under Decree15/2018 and import FS inspection dossier if applicable	Current ordinary inspection procedure: 3 working days from complete dossier; other paths depend on method/dossier	Testing/assessment if any	Storage delay
Import quarantine	Register/declare; certificate; inspection/sampling if applicable	Depends on documents/sampling/test result	Veterinary/testing fees under current schedule	Certificate mismatch causes delay
TRQ	Verify recipient eligibility, actual allocation start/notice and license before using in-quota treatment	Do not assume allocation starts automatically on 15 Mar; Art.4(2) requires a separate timing determination	Tax impact in/out of quota	Ineligibility/no allocation can materially change landed cost
Customs	Declaration, channel handling, specialized results	Green/Yellow/Red + specialized status	Import tax/VAT + port costs	DEM/DET/storage
Post-clearance	Label, circulation, dossier retention	Before market release/ongoing	Label/storage/audit costs	Post-market compliance risk

No universal 3–5 day promise: actual time depends on certificate quality, sampling/testing, food-safety inspection, TRQ and customs channel.

8. PRACTICAL E2E PROCESS

STEP 01

Identify product

Lock species, shell status, process, ingredients, packing, purpose and supplier.

STEP 02

Lock HS/tax/C/O branch

Decide 04.07 vs 04.08 first; then calculate MFN/TRQ/FTA/VAT.

STEP 03

Review specialized policy

Veterinary quarantine; FS under Decree15/2018; self-declaration/product registration if applicable; TRQ only when allocation conditions are met.

STEP 04

Complete registrations

Prepare self-declaration or product-registration dossier under Decree15 where applicable; label; quarantine/FS dossier; TRQ license only if eligible.

STEP 05

Lock documents before ETA

Cross-check invoice/PL/B/L/C/O/veterinary certificate/spec/label/self-declaration/FS dossier.

STEP 06

Customs declaration & channel

Declare final HS; handle Green/Yellow/Red channel.

STEP 07

Complete controls/tax/release

Specialized results, tax, inspection/sampling and cargo release.

STEP 08

Market release & audit trail

Supplementary label, dossier retention, change control and post-clearance readiness.

Before ETA: lock HS branch, veterinary certificate sample, self-declaration/FS status and label artwork; if planning to use TRQ, verify recipient eligibility and the current allocation notice before shipment.

Main blockers: certificate mismatch, confusing a domestic exemption with an import exemption, wrong 04.07/04.08 branch, assuming every importer is TRQ-eligible, or using Decree46/Resolution66.13 as operative despite their suspension under Resolution15/2026.

9. FAQ

1. Are commercial salted/century eggs subject to quarantine?

Commercial imports must be reviewed under terrestrial-animal-product quarantine rules. 67/VBHN-BNNMT, Appendix I lists eggs and egg products of terrestrial animals as quarantine goods. The appearance of salted/century eggs in Appendix II under the exemption for inter-provincial domestic movement is not an import exemption.

2. What HS is commonly reviewed for a whole century duck egg?

If still in shell and preserved/cooked, 0407.90.20 is a common reference for duck/Muscovy, subject to actual evidence.

3. Can separated salted yolk use 0407.90.20?

Do not assume so. A separated yolk normally requires review under 04.08, with dried/other sub-branches.

4. Are 0407.90 eggs under a 2026 quota?

Yes, Circular03/2026 lists 0407.90.10/.20/.90 within a 75,809-dozen non-embryonated poultry-egg quota. However, quota allocation is limited to traders directly using poultry eggs as production inputs, and the actual allocation start should be checked under Article4(2) and current MOIT implementation.

5. Does Form E replace the TRQ license?

No. Origin preference and TRQ licensing are separate compliance layers.

6. Does processed prepacked egg food require self-declaration?

Under the regime operating as of 10 Sep 2026, Decree15/2018 continues to apply. Ordinary processed prepacked food is generally self-declared unless it belongs to a product-registration category or an exemption; classify the actual product before filing.

7. Which food-safety framework applies in 2026: Decree15 or Decree46?

Decree15/2018 continues to apply. Resolution15/2026, effective 6 Apr 2026, suspends Decree46/2026 and Resolution66.13/2026 until the amended Food Safety Law and its implementing decree take effect. As of 28 Jul 2026 the amended Law was still a draft open for comments.

8. Do processed prepacked foods need the country/establishment conditions under the current Decree15 procedure?

The current National Public Service Portal procedure excludes processed prepacked food from the listed country/recognized-establishment/export-certificate conditions for that FS procedure. This is a food-safety point only; veterinary quarantine remains a separate review under 67/VBHN-BNNMT.

9. Is a small sample automatically exempt from quarantine?

No. The personal-use ≤5kg exception has specific conditions and should not be extended to commercial samples.

10. What pathogen is relevant to processed egg quarantine testing?

If the shipment is classified as processed eggs/egg products in the low-risk group, Appendix XII of 67/VBHN-BNNMT specifies Salmonella spp.. The ordinary sampling frequency is 1 random shipment out of every 5 shipments; after one violation, 3 consecutive shipments are sampled. Where a shipment is not due for sampling and the dossier is satisfactory, the import quarantine certificate is issued within 1 working day.

11. What if the manufacturer changes?

Re-check the manufacturer data in self-declaration/label, veterinary certificate, quarantine records and test-result scope. Do not assume supplier A’s dossier covers supplier B.

12. What should be collected before booking?

Spec, ingredients, process flow, label/photos, manufacturer/establishment, origin, available veterinary/health certificate sample, COA if any, C/O data and shell-status confirmation.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Classification/product dossier

Documented species, shell status, process, ingredients, packing, HS branch and basis.

Shipment dossier

Invoice, PL, B/L/AWB, C/O and lot/origin data fully aligned.

Specialized dossier

Quarantine/certificate; self-declaration/product registration if applicable; import FS dossier and sampling results if any.

Customs & tax dossier

Final HS, TRQ license if applicable, tax/origin basis and declaration files.

Label & circulation

Original/supplementary label aligned with product dossier and responsible entities.

CHECK

Retention & change control

Audit-trail folder by SKU/lot and re-review triggers for supplier/formula/packing/origin changes.

Target state: not merely customs-cleared, but fully evidenced for classification, quarantine, food safety, tax, origin and market circulation.

Change control: species, shell status, supplier/establishment, formula, process, origin or packing changes trigger re-review.

11. TGIMEX SOLUTIONS

For animal-origin food, strong logistics execution starts by locking compliance data before ETA, not merely transmitting the customs declaration.

Pre-ETA review

Review product scope, HS, TRQ eligibility, C/O, quarantine, FS under Decree15/2018, self-declaration and labeling.

Compliance-document control

Cross-check commercial, technical, label, certificate, self-declaration and FS records on one master dataset.

Operations/customs coordination

Track specialized registrations/results, customs channel, sampling, tax, release and delivery; flag storage/DEM/DET risk early.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE