IMPORT PROCEDURES FOR HAM, BACON AND CURED MEAT INTO VIETNAM
Ham, bacon and cured meat may all be marketed as processed meat, but trade names cannot determine HS classification or regulatory treatment. Salting/brining/drying/smoking versus further preparation can shift a product between Chapter 02 and Chapter 16.
The real stop points are animal species – processing method – exporting country – veterinary certificate – establishment/product-scope conditions where the applicable specialized regime requires them – food safety – cold chain. This E2E map is designed to lock those data before ETA rather than discovering missing eligibility only after arrival.
Operational reference for importers · Updated through 10 September 2026.
1. QUICK SUMMARY & SCOPE
Focus: ham, bacon and cured meat. Always separate pork, beef, poultry and other species.
Review 02.10 when only salted/brined/dried/smoked; 16.02 when otherwise prepared/preserved. Sausage-type products may fall under 16.01.
Annex I of Consolidated Document 67/VBHN-BNNMT expressly includes ham and processed/pre-processed meat products in the quarantine list.
Processed prepackaged food for commercial circulation generally needs the applicable self-declaration review under Decree 15/2018 and compliant Vietnamese labeling.
The listed pork lines under 02.10 have reference MFN 10%; common listed pork lines under 16.02 have MFN 22%. 2026 VAT should be checked at 8%/10%.
Lock the exporting country, species, product category and VHC, plus establishment/product-scope conditions where the actual shipment is subject to such specialized approval.
2. KEY TERMS & WHY THE PROCEDURE MATTERS
Classification follows product nature and process. The major branch here is 02.10 ↔ 16.02.
Veterinary control of documents, physical condition and risk-based testing before issuance of the import quarantine certificate.
Official certificate from the exporting-country competent authority; shipment, establishment, species and product must match.
Layer covering self-declaration, state import food-safety inspection, circulation conditions and handling of non-compliant lots.
The key planning date for quarantine, food-safety file, cold storage and sampling arrangements.
Supports origin and preferential FTA duty when the final HS code and product-specific rule are met.
3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION
Before HS or permits, lock: species – cut – bone status – meat percentage – ingredients – process – packaging – storage – exporting country – establishment – import purpose.
DETAILED PRODUCT CLASSIFICATION TABLE
| Product/situation | What to verify | Example | Evidence | Potential policy | Files to cross-check | Application note |
|---|---|---|---|---|---|---|
| Pork ham/bacon only salted, brined, dried or smoked | Bone status, cut, whether processing remains within Chapter 02 | Bone-in ham, boneless ham, streaky bacon | Spec, flow chart, ingredients, label, product photos | HS 02.10; quarantine; food safety; labeling | Spec + process + VHC + establishment/scope data where veterinary procedure requires it + commercial documents | Do not automatically map every bacon product to 0210.19.30. |
| Ham otherwise prepared/preserved | Cooking, forming, mixing, sterilization or processing beyond Chapter 02 | Cooked ham, airtight/canned ham, formed ham | Flow chart, formula, heat parameters | HS 16.02; quarantine; food safety; labeling | Process validation, ingredient list, package type | May branch to 1602.41 or 1602.49. |
| Cured beef/poultry/other species | Species, cut, processing, mixed-species content | Cured beef, smoked poultry | Species statement, composition, veterinary file | Different HS branch; different quarantine indicators; source-specific veterinary conditions | VHC, establishment/scope evidence where applicable, spec, label | Do not reuse pork tax/quarantine assumptions. |
| Sausage-form product | Minced/emulsified meat in casing | Salami/sausage | Formula, casing, process | Potential HS 16.01 | Full technical file | Separate branch/article recommended. |
| Chilled/frozen/shelf-stable | Label storage temperature, heat treatment, shelf life | Chilled ham, frozen bacon, shelf-stable cured meat | Label, cold-chain spec, temperature record | Storage/sampling and logistics risk | Temperature spec + booking + warehouse plan | Follow product specification, not trade name. |
4. HS CODE – DUTY – C/O
HS control rule: commercial name is only a starting data point. Customs classification must use composition, cut, bone status, processing and packing. The figures below are review branches, not a binding ruling.
02.10 for salted/brined/dried/smoked meat; 16.02 for otherwise prepared/preserved meat; review 16.01 for sausage.
Flow chart, formula, cut, bone status, package and storage are more important than the commercial name.
Listed 0210.11/.12/.19 lines: 10%; listed 1602.41/.49 lines: 22%.
Corresponding reference ordinary rates under Decision 15/2023; recheck by final HS at declaration date.
Resolution 204/2025 and Decree 174/2025 provide the 2% reduction through 31 Dec 2026 for eligible goods.
Preferential duty depends on final HS, origin, PSR and valid origin proof; never transfer one branch’s rate to another.
PROPOSED HS – DUTY – C/O REVIEW TABLE
| Reference HS | Matching goods | Basis | Condition | Ordinary duty | MFN duty | VAT | FTA to review | Evidence |
|---|---|---|---|---|---|---|---|---|
| 0210.11.00 | Pork hams/shoulders and cuts, bone-in | Heading 02.10 | Only salted/brined/dried/smoked; bone-in | 15% ref. | 10% | 8%/10% subject to 2026 conditions | By actual origin | Process, cut, bone evidence, C/O |
| 0210.12.00 | Pork bellies and cuts | Heading 02.10 | Belly/streaky cut; Chapter 02 processing only | 15% ref. | 10% | 8%/10% | By actual origin | Cut spec, process, label, C/O |
| 0210.19.30 | Pork bacon; boneless ham | Heading 02.10 | Boneless ham/bacon not beyond Chapter 02 | 15% ref. | 10% | 8%/10% | By actual origin | Flow chart, ingredients, label |
| 0210.19.90 | Other pork within 02.10 | Heading 02.10 | No more specific subheading applies | 15% ref. | 10% | 8%/10% | By actual origin | Full technical file |
| 1602.41.10 / 1602.41.90 | Pork hams/cuts otherwise prepared/preserved | Heading 16.02 | Distinguish airtight retail packing vs other | 33% ref. | 22% | 8%/10% | By final HS/origin | Formula, process, packing, label |
| 1602.42.10 / 1602.42.90 | Prepared/preserved swine shoulders and cuts thereof | Heading 16.02 | Distinguish airtight retail packing/other | 33% reference | 22% | 8%/10% | FTA by final code | Shoulder/cut spec, formula, process, packing, label |
| 1602.49.11 / 1602.49.19 | Processed pork “cold cuts” branch | Heading 16.02 | Product must fit the national tariff description; retail airtight vs other | 33% ref. | 22% | 8%/10% | By final HS/origin | Composition, process, packaging |
| 1602.49.91 / 1602.49.99 | Other prepared/preserved swine meat, not the specific “cold cuts” branch | Heading 16.02 | Use only when 1602.41/1602.42 or a more specific subheading does not apply | 33% reference | 22% | 8%/10% | FTA by final code | Composition, process, cut, packaging, label |
SPECIAL PREFERENTIAL C/O/FTA TABLE
| Origin lane | FTA | C/O/origin proof | 2026 preferential rate | Conditions | Evidence | Note |
|---|---|---|---|---|---|---|
| ASEAN | ATIGA | Form D / applicable proof | Check 2026 schedule by final HS | Meet PSR/origin/transport rules | C/O, invoice, B/L, packing | Do not infer from another subheading. |
| China | ACFTA / RCEP | Form E / RCEP proof | Check 2026 schedule by final HS | Meet PSR | C/O + commercial docs | C/O is only the origin/tariff layer; separately lock quarantine/VHC and establishment/product-scope conditions where the actual shipment is subject to them. |
| Korea | VKFTA / AKFTA / RCEP | VK / AK / RCEP | Compare eligible 2026 schedules | Meet selected agreement PSR | C/O + commercial docs | Choose only a properly supported preference route. |
| Japan | VJEPA / AJCEP / CPTPP / RCEP | Applicable proof | Check 2026 schedule by final HS | Meet PSR | Origin + transport docs | Compare after HS lock. |
| EU | EVFTA | EUR.1 or permitted origin statement | Check EVFTA 2026 schedule | Meet PSR, including meat-input rule where relevant | Origin proof + commercial docs | Chapter 16 PSR differs from Chapter 02. |
| Australia/NZ | AANZFTA / CPTPP / RCEP | Applicable proof | Check 2026 schedule | Meet PSR | Origin + commercial docs | Pick the agreement supported by actual origin. |
5. DOCUMENT SET & PREPARATION
Invoice, Packing List, Contract/PO if any, B/L/AWB, C/O when claiming preference; product name, quantity and origin must align.
Spec, ingredients, process flow, storage and original label; Veterinary/Health Certificate; establishment/product-scope data where applicable; quarantine and food-safety documents.
Manufacturer/establishment identification and product scope where specialized procedure requires it; self-declaration where applicable; import food-safety/quarantine registration file.
DOCUMENT CHECKLIST BY OPERATION
| Document group | Required documents | Used for | Typical owner | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Product ID | Spec, ingredients, flow chart, label, photos, storage | HS + policy | Supplier/Importer | Marketing sheet only; no process data | Freeze document version and SKU identity. |
| Veterinary | VHC/quarantine certificate and quarantine registration/declaration; establishment/product-scope data where the actual source/product must be checked | Import quarantine | Supplier + foreign authority + importer | Assuming every SKU is subject to the same “approved establishment” rule; VHC or product scope does not match the shipment | Cross-check 67/VBHN-BNNMT, source country, VHC, and establishment/list approval only where applicable; freeze shipment details before booking. |
| Food safety | Self-declaration if applicable; inspection file; packing list | State inspection/circulation | Importer | Using another SKU declaration | Match product, ingredients, manufacturer, origin and pack. |
| Commercial | Invoice, PL, B/L/AWB, Contract/PO | Customs | Supplier/Importer/Forwarder | Description only says “ham” | Use species + cut + process + state + packing. |
| Origin | C/O/origin proof | FTA duty | Exporter/Importer | C/O HS inconsistent with locked branch | Review after HS lock. |
| Label | Original + Vietnamese supplementary label plan | Post-clearance circulation | Importer/Brand owner | Missing storage/manufacturer/origin data | Cross-check labeling decree and product file. |
6. LEGAL BASIS – SPECIALIZED POLICY MATRIX
Animal-origin F&B requires two independent regulatory layers: veterinary quarantine and food-safety/circulation. A processed/prepacked status in one layer does not automatically waive the other.
LEGAL BASIS TO REVIEW
| Document group | Instrument | Issuer | Status/date | Role | Key provisions | Review note |
|---|---|---|---|---|---|---|
| Veterinary law | Law on Veterinary Medicine 79/2015/QH13; relevant amendments under Law 146/2025/QH15 | National Assembly | Law 146/2025/QH15 effective 1 Jan 2026 | Quarantine/risk-analysis framework | Article 43/import quarantine framework; review the relevant amendment in Article 12 of Law 146/2025/QH15 | Consolidated Document 67 reflects the current post-amendment procedural framework. |
| Consolidated circular | 67/VBHN-BNNMT dated 12 Jun 2026 | Ministry of Agriculture and Environment | Current review source on 10 Sep 2026 | Quarantine list, import file/process, risk categories | Arts. 3, 10, 12; Annexes I, IV, V, XII | Annex I names ham; Annex XII separates risk classes. |
| Food safety | Decree 15/2018/NĐ-CP | Government | Operational regime during suspension of Decree 46/2026 | Self-declaration and state import food inspection | Arts. 4–5; 13–19; Article 14(1); Art. 22 as applicable | Article 14(1) excludes processed prepackaged foods from the country/establishment food-safety conditions in that paragraph; this does not waive veterinary quarantine. |
| Food-safety transition | Resolution 15/2026/NQ-CP | Government | Effective 6 Apr 2026 | Suspends Decree 46/2026 and Resolution 66.13/2026 until amended law + implementing decree take effect | Suspension/transitional provisions | Amended Food Safety Law remained under legislative process at review date. |
| MFN tariff | Decree 26/2023/NĐ-CP, amended by Decrees 108/2025/NĐ-CP and 199/2025/NĐ-CP | Government | Decree 26 effective 15 Jul 2023; Decree 108 effective 19 May 2025; Decree 199 effective 8 Jul 2025 | MFN tariff schedule | Annex II by HS code | Recheck all amendments at declaration date. |
| Ordinary tariff | Decision 15/2023/QĐ-TTg | Prime Minister | Effective 15 Jul 2023 | Ordinary duty | Applicable schedule/rules | Table rates are reference by listed HS. |
| VAT | Resolution 204/2025/QH15 & Decree 174/2025/NĐ-CP | National Assembly/Government | 2% reduction 1 Jul 2025–31 Dec 2026 | Determine 8% when eligible | Scope/exclusions | Otherwise apply current VAT law. |
| Customs | Decree 08/2015 as amended by Decree 167/2025 | Government | Decree 167 effective 15 Aug 2025 | Customs procedure/control | Case-specific | Does not replace veterinary/food-safety rules. |
| Labeling | Decree 43/2017; Decree 111/2021 | Government | Decree 111 effective 15 Feb 2022 | Imported-goods labels/circulation | Mandatory particulars/origin/responsible party | Also cross-check food-specific label data. |
SPECIALIZED POLICY MATRIX
| Goods situation | Basis | Possible policy | Authority level | Trigger |
|---|---|---|---|---|
| Ham/bacon/cured terrestrial meat | 67/VBHN-BNNMT Annex I, Arts. 10, 12 | Import animal quarantine; VHC; inspection/testing as applicable | DAH + border animal quarantine | Product is in quarantine list. |
| Processed pork meat – low-risk veterinary class | 67/VBHN-BNNMT Annex XII | FMD + African swine fever testing; low-risk sampling frequency | Border animal quarantine | Actual product must qualify as processed; do not infer from HS/name only. |
| Fresh/chilled/frozen/pre-processed meat | Art. 2 + Annex IV/XII | Potential high-risk treatment and, in specified cases, prior risk analysis | DAH | Actual state, first-time country/territory or re-entry cases under Annex IV. |
| Processed prepackaged food for sale | Decree 15/2018 + Resolution 15/2026 | Self-declaration; state import food-safety inspection unless exempt | Food-safety authority by assignment | Product type, inspection method and exemption status. |
| Foreign source/establishment potentially subject to specialized approval | 67/VBHN-BNNMT; Article 14 of Decree 15/2018; current veterinary approvals/files | Verify country/establishment/product scope when the actual case triggers that requirement; do not apply it mechanically to every processed prepackaged food | DAH | Depends on product state, source, veterinary file and the Article 14(1) exception under Decree 15/2018. |
| Sample lot <50 kg | Art. 12(3)(c), 67/VBHN-BNNMT | Exemption from export-country VHC and quarantine sampling/testing | Border quarantine authority | True sample purpose + weight under 50 kg; other obligations still reviewed. |
7. PROCESSING TIME, FEES & DELAY COSTS
REFERENCE TIMELINE — statutory times only where supported; actual timing varies by file and testing.
| Stage | Action | Time/basis | Fees/costs | Delay risk |
|---|---|---|---|---|
| Pre-booking | Lock species/process/HS branch; review source-country veterinary conditions, VHC and establishment/product scope where applicable | Before supplier dispatch | Professional review if outsourced | The source/establishment may need to change or shipment may have to stop if specialized eligibility is not met. |
| Import quarantine registration | Art. 10 file; authority acts through Art. 11 cross-reference | Up to 04 working days for approval/guidance when complete | State fee per current tariff | No approval/guidance before ETA. |
| Pre-arrival declaration | Declaration + VHC under Art. 10(3) | Before cargo reaches entry point | Current statutory fees | Incorrect VHC or establishment/scope data (where applicable) can delay quarantine. |
| Ordinary import quarantine | Physical check; sampling when due | Under Article 12(3)(d) of 67/VBHN-BNNMT, if the file and veterinary requirements are satisfied, the import quarantine certificate is issued within 05 working days from commencement of quarantine | Testing + storage as incurred | Reefer/storage delay. |
| Low-risk group – lot not selected for sampling | Document/physical review; apply Annex XII sampling frequency | Annex XII provides one randomly sampled lot out of every five lots, but it does not create a separate 1-working-day certificate deadline for an ordinary commercial import lot not selected for sampling; Article 12(3)(d) remains the controlling time rule. | Current fee schedule | Document mismatch still delays release. |
| Import food-safety inspection | Applicable inspection method; self-declaration where required | Normal method under Decree 15 typically 03 working days; strict method may take longer | Testing/inspection if any | DEM/DET/storage/cold chain. |
| Customs/release | Declaration, channel, tax, specialized results | Depends on channel/files | Import duty + VAT + logistics | Yellow/Red channel or missing specialized result. |
| Post-clearance | Supplementary label, lot records, change control | Before circulation and during retention period | Label/QA/storage | Post-clearance nonconformity. |
8. PRACTICAL E2E PROCESS
Lock species, cut, ingredients, cure/smoke/cook process, packing, temperature and purpose.
Branch 02.10/16.02 (or 16.01 if sausage), then calculate MFN/VAT/FTA.
Review Annexes I/IV/XII of 67/VBHN-BNNMT, food safety and labeling; verify VHC and country/establishment/product-scope conditions where the actual case requires them.
Prepare self-declaration if applicable, quarantine registration and food-safety data.
Cross-check Invoice, Packing, B/L/AWB, VHC, C/O, label, spec and establishment/scope data where applicable; product description must be consistent across files.
Use correct description/HS/origin; Yellow reviews documents, Red may inspect physical cargo.
Coordinate quarantine, food safety, sampling, tax payment and reefer/cold-store release.
Complete Vietnamese supplementary labeling before circulation; retain the lot file; control supplier, manufacturer, formula, packaging and origin changes.
9. FAQ – FREQUENTLY ASKED QUESTIONS
Not automatically. Both may be in 02.10 when only salted/brined/dried/smoked, but the subheading depends on cut and bone status; further-prepared ham may move to 16.02.
2. Does cooked ham remain in 02.10?
Do not decide from “cooked” alone. Review the full process and Chapter 16 notes; processing beyond Chapter 02 may move the product to 16.02.
3. Is ham/bacon subject to animal quarantine?
Yes, there is direct regulatory support: Annex I of 67/VBHN-BNNMT lists meat/meat products and ham among products subject to quarantine. The shipment file still controls execution.
4. Is processed pork sampled every shipment?
If genuinely classified as low-risk under Annex XII, one random lot is sampled per five lots; after a violation, three consecutive lots are sampled. Risk class must follow actual processing.
5. Which disease agents are listed for processed pork meat?
Annex XII lists foot-and-mouth disease and African swine fever. A disease-free-country/territory mechanism can affect sampling for the corresponding agent.
6. Is a sample lot under 50 kg fully exempt?
No. Art. 12(3)(c) only exempts the export-country VHC and quarantine sampling/testing for true sample-purpose animal-product lots under 50 kg; other obligations must still be reviewed.
7. Must processed prepackaged ham be self-declared?
Under Decree 15/2018 currently used during the suspension period, processed prepackaged foods generally fall under self-declaration unless an exclusion or product-registration category applies.
8. Is state food-safety inspection still required?
Review Chapter VI of Decree 15/2018 and the applicable inspection method. Veterinary quarantine does not by itself waive food-safety inspection.
9. Is Form E enough for China-origin ham/bacon?
No. C/O addresses origin/tariff treatment only. As of 10 September 2026, China was not displayed on the public terrestrial meat/meat-products establishment page reviewed from the veterinary authority; however, this does not by itself prove that every processed prepackaged ham/bacon product is prohibited. Article 14(1) of Decree 15/2018 and veterinary quarantine under 67/VBHN-BNNMT are separate layers, and the exact product must be verified before shipment.
10. What VAT applies in 2026?
Check eligibility under Resolution 204/2025 and Decree 174/2025. Eligible 10%-rate goods are reduced to 8% through 31 Dec 2026; excluded/other cases follow the current VAT law.
11. When should the Vietnamese supplementary label be prepared?
Prepare it before ETA and complete it in accordance with labeling law before the product is circulated in Vietnam.
12. Can the old file be reused after changing supplier?
Do not reuse it automatically. A supplier/manufacturer change can alter the VHC, specialized approval scope where applicable, origin/C/O, self-declaration file and labeling. Run change control before the next lot.
10. OUTPUTS & POST-CLEARANCE OBLIGATIONS
Spec + process + ingredients + cut/bone/pack + conditional HS-branch rationale.
Invoice, Packing, Bill/AWB, contract/PO if any, lot and storage data aligned.
Quarantine approval/guidance, declaration, VHC, import quarantine certificate and applicable food-safety file.
Declaration, valuation, HS, import duty, VAT, C/O if claimed, specialized results.
Original/supplementary label, self-declaration where applicable, storage/shelf-life and traceability.
Keep an audit trail by lot; changes to supplier, manufacturer, species, formula, process, packaging or origin must trigger a fresh specialized-file review.
11. TGIMEX SOLUTIONS
Branch HS 02.10/16.02; review source-country veterinary conditions, VHC and establishment/product scope where applicable; lock quarantine, food-safety, labeling and pre-arrival milestones.
Cross-check one data source across Invoice/PL/Bill, VHC, C/O, spec/process, label, food-safety file and customs declaration.
Link specialized-process timing with booking, reefer/cold storage, ETA, sampling, customs and delivery planning.
For ham, bacon and cured meat, reliable execution starts by locking specialized conditions before shipment, not by fixing documents one by one after cargo arrives.
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