“Fruit juice” may mean 100% juice, concentrate, mixed juice, nectar or a diluted fruit drink. Classifying only from the commercial name can lead to the wrong HS code, duty and food-safety treatment.

This guide follows the E2E path: product identification → 20.09/22.02 branching → duty/C/O → self-declaration & import food-safety inspection → labeling → customs → post-clearance.

Operational reference for import-export businesses · Updated through 11 Sep 2026.

1. QUICK SUMMARY & SCOPE

PRODUCT

Fruit/vegetable non-alcoholic beverage

Lock fruit type, juice %, Brix, concentrate/NFC status, added water, sugar/sweetener and ready-to-drink/dilution status.

HS REVIEW

Heading 20.09 or competing 22.02

Juice retaining fruit/vegetable-juice character may remain in 20.09; diluted nectar/fruit drinks may move to 22.02.

CONTROL

Import food-safety inspection under MOIT scope

Circular 28/2026/TT-BCT, effective 17 Jul 2026, lists heading 20.09 and related beverage HS lines for state food-safety inspection.

MARKET

Self-declaration + label + nutrition

Ordinary prepacked juice must be screened for self-declaration under Decree 15/2018 and comply with goods/nutrition labeling rules where applicable.

TAX

MFN varies by fruit/Brix/HS branch

Example: 2009.12.00 MFN 30%; many 2009.89/2009.90 lines 25%; 2202.99.50 30%, 2202.99.90 20%.

BLOCKER

Brix · juice % · dilution · label

These data often decide 2009 vs 2202 and affect declaration, testing and C/O.

Scope: fruit/vegetable juices and non-alcoholic fruit-based beverages. Alcoholic drinks, health supplements, syrups/bases and fresh fruit are outside this guide.

Warning: “juice”, “100%”, “nectar” or “fruit drink” on the front label does not determine HS by itself; review recipe, Brix and reconstitution.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS code

Heading 20.09 separates orange, grapefruit, other citrus, pineapple, tomato, grape, apple, other fruit/nut/vegetable juice and mixtures.

BRIX

Brix value

Several 20.09 subheadings use Brix directly; without it the HS position may not be defensible.

NFC/FC

Not From Concentrate / From Concentrate

NFC is direct juice; FC is reconstituted from concentrate. Either may remain in 20.09 if juice character is retained.

NECTAR

Fruit nectar

Usually includes added water and may include sugar/sweetener; depending on final character it may compete with 22.02.

SELF

Self-declaration

The normal food self-declaration mechanism under Decree 15/2018, supported by an appropriate test report and retained records.

FSI

Import food-safety inspection

Decree 15 provides reduced, ordinary and strict methods; Circular 28/2026 locks the MOIT beverage HS list.

Why this matters: two products both called mango juice may differ legally when one is 100%/reconstituted and the other is a diluted nectar.

Remember: obtain Brix, juice %, added-water %, sugar/sweetener, dilution instructions and process flow before shipment.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

Determine the true nature of the goods before calculating duty or filing food-safety documents.

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
100% single-fruit juice	Identify fruit, Brix and reconstitution	Orange/apple/pineapple juice	Spec, Brix, ingredients, flow chart, label	20.09, food safety, self-declaration, label	Spec + test + commercial docs	Use the specific fruit/Brix branch where available.
Concentrated juice	High Brix; raw-material or RTD use	Concentrated mango juice	COA, Brix, concentration ratio, use	20.09 or another branch by nature	COA + process + intended use	Separate ingredient concentrate from RTD beverage.
Mixed juice	Two or more juices but still juice	Apple-grape blend	Recipe %, Brix, process	2009.90, food safety, self-declaration	Recipe + label + test	Review 2009.90.91 if ready-to-drink.
Nectar / diluted fruit drink	Significant added water; lower juice %	Mango nectar 25%, peach drink	Recipe %, Brix, water %, label	May move to 22.02	Recipe + spec + process	Do not assume 2009 because fruit juice is an ingredient.
Coconut water	Distinguish 100% coconut water from coconut beverage	100% coconut water vs coconut drink	Brix, recipe, process	2009.89 or 2202.99.30	Spec + recipe + label	Common 2009 ↔ 2202 competition.
Fruit syrup/base	Not RTD; high Brix; dilution instruction	Fruit syrup/base	Dilution ratio, Brix, recipe	May be outside 2009/2202	Spec + usage	Reclassify from actual nature.

4. HS CODE – DUTY – C/O

There is no single fruit-juice code. Heading 20.09 varies by fruit, Brix and form; products with the character of another prepared beverage must be screened against 22.02.

HS BRANCH

20.09 ↔ 22.02

20.09 covers qualifying fruit/nut/vegetable juices; 22.02 covers other non-alcoholic beverages.

BASIS

Fruit + Brix + dilution

Cross-check subheading wording, ingredients, Brix, reconstitution and added water.

MFN

Reference range 20%–35%

Frozen orange 20%; orange Brix≤20 is 30%; many other juice/mixture lines 25%; 2202.99.50 30%, 2202.99.90 20%.

ORDINARY

Review the ordinary tariff after final HS

Do not use one ordinary rate for the whole product family.

VAT

Standard 10%; potentially 8%

Decree 174/2025 provides a 2% reduction through 31 Dec 2026 for eligible non-excluded goods.

FTA

FTA only after HS is locked

Review ATIGA, ACFTA/RCEP, VKFTA/AKFTA, VJEPA/AJCEP/RCEP, EVFTA/UKVFTA by final HS and PSR.

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
2009.12.00	Orange juice, not frozen, Brix≤20	Specific orange subheading	Correct fruit/form/Brix	Review current tariff	30%	10%; potentially 8%	FTA by origin	Brix, spec, recipe, process, C/O
2009.41.00 / 2009.49.00	Pineapple juice, Brix≤20 / other	Pineapple subheadings	Confirm Brix	Review current tariff	Review current line	10%; potentially 8%	FTA by origin	Brix, COA, spec, C/O
2009.71.00 / 2009.79.00	Apple juice, Brix≤20 / other	Apple subheadings	Confirm Brix	Review current tariff	Review current line	10%; potentially 8%	FTA by origin	Brix, spec, C/O
2009.89.99	Other single fruit/nut/vegetable juice	Other single-juice branch	No more specific branch	Review current tariff	25%	10%; potentially 8%	FTA by origin	Recipe, Brix, label, C/O
2009.90.91	Mixed juices, ready-to-drink	Mixture branch	Still has juice character	Review current tariff	25%	10%; potentially 8%	FTA by origin	Recipe %, Brix, label, C/O
2202.99.50 / 2202.99.90	Other non-alcoholic beverage outside 20.09	Competing fruit-drink/nectar branch	Dilution/preparation changes character	Review current tariff	30% / 20%	10%; potentially 8%	FTA by origin	Recipe %, dilution, label, usage

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	Review 2026 schedule by final HS	Meet PSR	C/O, invoice, B/L, PL	Do not use a 2009 rate for goods finally in 2202.
China	ACFTA/RCEP	Form E/RCEP proof	Review 2026 schedule	Meet PSR/transport rules	Origin proof, invoice, transport docs	Cross-check HS and description.
Korea	VKFTA/AKFTA/RCEP	Applicable proof	Review 2026 schedule	Meet PSR	Origin proof, BOM/recipe if needed	Do not assume 0%.
Japan	VJEPA/AJCEP/RCEP	Applicable proof	Review HS/tariff period	Meet PSR	Origin proof, invoice, transport docs	Check tariff period where relevant.
EU/UK	EVFTA/UKVFTA	Statement/C/O	Review final HS	Meet preferential origin rules	Origin proof, invoice	Do not market 0% before HS/PSR are locked.

C/O checklist: proof type; WO/RVC/CTH/CTSH or 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: Brix, juice %, recipe and product name must match across specs, self-declaration, label, food-safety inspection, C/O and customs.

Commercial dossier

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

Technical/specialized dossier

Spec, ingredients/recipe %, Brix/COA, flow chart, label, test report, concentrate/RTD evidence.

Registration & cross-check set

Self-declaration, import food-safety dossier and master data for customs/origin review.

Dossier principle: lock product name, fruit, juice %, Brix, sweetener, concentrate status, dilution, manufacturer, origin and HS before ETA.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Typical preparer	Common error	Pre-ETA check
Commercial	Invoice, PL, contract/PO, B/L/AWB	Customs/C/O	Importer + supplier + forwarder	Generic “juice” description	Compare with master product sheet.
Classification	Spec, recipe %, Brix, COA, flow chart, label	Lock 2009/2202	Supplier + importer	Missing Brix/added-water data	Obtain formal spec/COA.
Self-declaration	Self-declaration + suitable test report	Market/inspection	Importer/brand owner	Expired/inadequate test	Check validity/indicators.
Food safety	Reduced/ordinary/strict inspection dossier	Clearance	Importer	Wrong exemption/method	Review Decree 15 Arts. 13–19 + Circular 28/2026.
Label	Original + Vietnamese supplementary + nutrition label	Market	Importer/brand owner	Juice %/ingredients mismatch	Freeze artwork after recipe.
Origin	C/O/origin proof	FTA	Exporter + importer	HS/description mismatch	Cross-check final HS and PSR.

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, amended by 108/2025/ND-CP	Government	Current; recheck at declaration	Nomenclature and MFN	Chapters 20, 22	Lock rate by current HS line.
MOIT food-safety list	Circular 28/2026/TT-BCT	MOIT	Effective 17 Jul 2026	Import food-safety HS list	Heading 20.09 and related beverages	Key current specialized instrument for juice.
Food-safety mechanism	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, exemptions, inspection methods	Articles 4–5, 13–19	Do not present Decree 46/2026 as current operating basis.
Beverage technical regulation	QCVN 6-2:2010/BYT under Circular 35/2010/TT-BYT	MOH	Review scope	Safety indicators for non-alcoholic beverages	Scope/limits	Use for testing where applicable.
Goods labeling	Decrees 43/2017 and 111/2021	Government	Current	Original/supplementary label	Mandatory content	Keep label and declaration aligned.
Nutrition labeling	Circular 29/2023/TT-BYT	MOH	Effective 15 Feb 2024; covered new labels must comply from 01 Jan 2026	Nutrition facts	Scope/roadmap	Added-sugar beverages require sugar review.
VAT	Decree 174/2025/ND-CP	Government	2% reduction through 31 Dec 2026 if eligible	VAT	Scope/exclusions	Do not automatically use 8%.

TABLE 2 – POLICY MATRIX BY SCENARIO

Goods scenario	Legal basis to cross-check	Potential policy	Authority at high level	Trigger
Juice HS 20.09	Circular 28/2026 + Decree 15/2018	Import food-safety inspection + self-declaration	MOIT-scope food-safety authority	Not exempt under Art. 13; determine method.
Fruit drink/nectar HS 22.02	Circular 28/2026 + Decree 15/2018	Beverage food-safety inspection + self-declaration	Authority under MOIT scope	Actual product is no longer 20.09.
Ordinary prepacked food	Decree 15 Arts. 4–5	Self-declaration	Authority under delegation	Not a registered-declaration product.
Reduced inspection	Decree 15 Arts. 16–17	Reduced inspection	Customs/relevant authority	Meets history/system/recognition conditions.
Recipe/juice %/Brix change	HS + food safety + declaration + label	Re-screen dossiers	Importer + authority where needed	Change alters nature/data.

7. PROCESSING TIME, FEES & RISK COSTS

Actual lead time depends on inspection method, dossier supplementation and customs channel.

OPERATIONAL TIMELINE

Stage	Main activity	Reference timing	Fees/costs	Delay risk
Preparation	Lock HS, Brix, recipe, declaration, label	Depends on readiness	Testing/advisory if any	Shipment delay.
Registration/receipt	Register food-safety inspection if required	Before/when goods arrive	As applicable	Cargo arrives before dossier.
Ordinary inspection	Document review	03 working days from dossier receipt	Applicable fees	Supplement request delays.
Strict inspection	Documents + sampling + testing	07 working days from dossier receipt	Sampling/testing	Storage/DEM/DET.
Result	Pass/fail notification	By method	Case-specific	No pass result blocks clearance.
Customs	Declaration, channel, duty, clearance	Green/Yellow/Red	Import duty, VAT, logistics	Wrong HS/C/O triggers amendment.
Post-clearance	Label, records, post-audit	Ongoing	Internal compliance	Penalty/recall risk.

Cost buckets: separate official inspection charges, testing/certification costs and logistics delay costs such as storage/DEM/DET.

8. PRACTICAL E2E WORKFLOW

STEP 01

Review product and identification data

Lock fruit, juice %, Brix, concentrate/NFC, water, sugar/sweetener and RTD/dilution status.

STEP 02

Lock HS branch / duty / C/O

Compare 20.09 fruit/Brix branches with 22.02 if the product is a prepared beverage, then calculate tax/FTA.

STEP 03

Review policy and prepare specialized dossier

Cross-check Circular 28/2026 and Decree 15; determine exemption and inspection method.

STEP 04

Complete product dossier / registration

Self-declaration, test report, label/nutrition and technical data.

STEP 05

Freeze documents before ETA

Cross-check Invoice, PL, B/L/AWB, C/O, spec, recipe, Brix, declaration and artwork.

STEP 06

Customs declaration & Green/Yellow/Red channel

Green is mainly system-based; Yellow checks documents; Red may include physical inspection. Food-safety controls still apply.

STEP 07

Complete inspection / tax / clearance / pickup

Reconcile food-safety result, tax and customs documents.

STEP 08

Circulation, retention and post-audit

Complete supplementary label, retain records and control changes.

Pre-ETA milestone: lock Brix + juice % + 2009/2202 + self-declaration + artwork before cargo moves.

Main blockers: trade name says juice but recipe is nectar; missing Brix; wrong HS on C/O; test/label mismatch; inspection method not determined.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. Is fruit juice always in 2009?

No. 20.09 covers qualifying juice; diluted nectar/fruit drinks may require 22.02.

2. Which code applies to orange juice?

Separate frozen/non-frozen and Brix. 2009.12.00 only covers non-frozen orange juice with Brix≤20.

3. How is mixed juice classified?

If it remains a mixture of juices, review 2009.90; otherwise review 22.02.

4. Is coconut water 2009 or 2202?

100% coconut water has 2009.89 branches; prepared coconut beverages may fall under 2202.99.30.

5. Is nectar automatically 2202?

Not from the word alone; review juice %, water, Brix and product standard.

6. Is imported juice subject to food-safety inspection?

Heading 20.09 is listed in Circular 28/2026; each shipment still needs exemption/method screening under Decree 15.

7. Is self-declaration required?

Ordinary prepacked juice is generally under the self-declaration mechanism unless another regime applies.

8. What matters for the test report?

Check indicators, lab competence, validity and product match.

9. How long does ordinary inspection take?

Decree 15 provides 03 working days; strict inspection is 07 working days from dossier receipt.

10. Are nutrition labels mandatory from 2026?

For products within Circular 29/2023, new labels imported/produced/printed from 01 Jan 2026 must comply.

11. Does a C/O guarantee preferential duty?

No. Final HS, valid proof and PSR must all match.

12. Should recipe or juice-% changes trigger review?

Yes. They may change 2009 vs 2202, declaration, label and C/O treatment.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product/classification file

Spec, recipe %, Brix/COA, process, label and HS memo.

Shipment file

Invoice, PL, B/L/AWB, contract/PO, lot data.

Specialized-control file

Self-declaration, test report, food-safety dossier/result.

Customs & tax file

Declaration, valuation, import duty/VAT, C/O and explanations.

Label/market file

Original/supplementary label, nutrition facts, artwork control.

CHECK

Retention & change control

Version-control supplier, origin, recipe, Brix, juice %, packaging and label.

Target output: actual goods ↔ Brix/recipe ↔ HS ↔ duty/C/O ↔ self-declaration/inspection ↔ label all match.

Change control: fruit, blend ratio, juice %, concentration, water, sweetener, supplier or artwork changes can trigger re-review.

11. SOLUTIONS FROM TGIMEX

TGIMEX can coordinate compliance and operations before cargo moves.

Pre-ETA review

Cross-check recipe, Brix, HS, Circular 28/2026, self-declaration, food-safety inspection and C/O.

Compliance dossier control

Keep technical data, test report, declaration, label, commercial and customs data consistent.

Operations/logistics & clearance coordination

Track ETA, food-safety inspection, customs filing, C/O and shipment blockers.

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