Circular No. 28/2026/TT-BCT Issuing the List of Import Commodities (accompanied by HS Codes) Subject to State Inspection for Food Safety under the Management Responsibility of the Ministry of Industry and Trade

✦ Tóm lược thông minh

This list includes food and beverage items such as bread, cookies, pastries, dried fruits, jams, fruit juices, milk, cream, cheese, processed meat, canned fish, canned vegetables, carbonated and non-carbonated soft drinks, wine, whisky, gin, beer, and many other food items. Each item is classified according to the Harmonized System (HS) code ranging from 4 to 8 digits.

Đối tượng áp dụng

This list applies to determining the commodities eligible for tax exemption or preferential tax rates upon importation into Vietnam.

Các điểm cốt lõi

Bread, cookies, pastries
Dried fruits and jams
Fruit juices
Milk, cream, cheese
Processed meat, canned fish
Canned vegetables
Carbonated and non-carbonated soft drinks
Wine, whisky, gin, beer

🌐 Tác động xã hội từ văn bản này

Support the development of the domestic food and beverage industry
Facilitate the import of high-quality food items to serve consumers
Improve revenue from taxes on certain items

❓ Câu hỏi thường gặp

What is the principle for applying HS codes in this list?

1. In cases where only the 4-digit HS code is listed, all 8-digit HS codes within that 4-digit HS group shall be applied. 2. In cases where only the 6-digit HS code is listed, all 8-digit HS codes within that 6-digit HS sub-group shall be applied. 3. In cases where the HS code is detailed up to 8 digits, only that specific 8-digit HS code shall be applied.

Does this list include alcohol such as wine, whisky, gin, and beer?

Yes, this list includes types of alcohol such as wine, whisky, gin, and beer.

Toàn văn

MINISTRY OF INDUSTRY AND TRADE	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness
Decision No.: 28/2026/TT-BCT	Hanoi, June 1, 2026

CIRCULAR

Issuing the List of Imported Goods (with HS Codes) Subject to State Inspection for Food Safety under the Management of the Ministry of Industry and Trade

Pursuant to the Law on Food Safety No. 55/2010/QH12 amended and supplemented by the Law Amending and Supplementing Certain Provisions of 11 Laws Related to Planning No. 28/2018/QH14;

Pursuant to the Law on Customs No. 54/2014/QH13;

Pursuant to Decree No. 15/2018/NĐ-CP detailing and guiding implementation of certain provisions of the Law on Food Safety;

Pursuant to Decree No. 08/2015/NĐ-CP detailing and guiding implementation of the Law on Customs regarding customs procedures, inspection, supervision, and control, amended and supplemented by Decree No. 167/2025/NĐ-CP;

Pursuant to Decree No. 85/2019/NĐ-CP on implementing administrative procedures under the National Single Window mechanism, ASEAN Single Window mechanism, and specialized inspection for export and import goods;

Pursuant to Decree No. 09/2016/NĐ-CP on enhancing micronutrients in food;

Pursuant to Decree No. 40/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade, amended and supplemented by Decrees No. 109/2025/NĐ-CP and No. 193/2025/NĐ-CP;

Pursuant to Decree No. 146/2025/NĐ-CP on decentralization and delegation of authority in the industrial and trade sectors;

At the proposal of the Director of the Department of Industry;

The Minister of Industry and Trade issues this Circular on the List of Imported Goods (with HS Codes) Subject to State Inspection for Food Safety under the Management of the Ministry of Industry and Trade.

Article 1. Attached herewith is The List of Imported Goods (with HS Codes) Subject to State Inspection for Food Safety under the Management of the Ministry of Industry and Trade (the List) as stipulated in Clause 2, Article 64 of the Law on Food Safety No. 55/2010/QH12 and Clause 3, Article 39 of Decree No. 15/2018/NĐ-CP (excluding food packaging materials and containers). Detailed in the attached Appendix.

Article 2. Determination of Commodity Codes

The List prescribed in Article 1 of this Circular shall be determined according to The List of Exported and Imported Goods of Vietnam issued together with Circular No. 31/2022/TT-BTC June 8, 2022 of the Minister of Finance issuing the List of Exported and Imported Goods of Vietnam.

Article 3. Principles of Application

1. In case there is inconsistency in determining commodity codes for goods listed in the List issued together with this Circular, classification and determination of commodity codes shall be carried out in accordance with the regulations of the Law on Customs.

For goods not listed and determined commodity codes in the List issued together with this Circular, determination of commodity codes shall be carried out in accordance with the regulations of the Law on Customs.

After clearance, organizations and individuals exporting and importing goods shall submit documents to the Ministry of Industry and Trade as a basis for coordination with the Ministry of Finance to examine, unify, update, and issue supplementary Lists.

2. State inspection for food safety of imported food under the management of the Ministry of Industry and Trade as stipulated in Clause 3, Article 39 of Decree No. 15/2018/NĐ-CP shall be implemented in accordance with Article 40 of the Law on Food Safety and Article 16 of Decree No. 15/2018/NĐ-CP.

3. Imported food under the management of the Ministry of Industry and Trade as provided for in the provision of Clause 3, Article 39 of Decree No. 15/2018/NĐ-CP but falling within one of the cases specified in Article 13 of Decree No. 15/2018/NĐ-CP (except for the cases specified in Clause 3, Article 17 of Decree No. 15/2018/NĐ-CP) shall be exempt from state inspection for food safety.

Article 4. Implementation Provisions

1. This Circular shall take effect from January 1, 2026.

2. Clause 1 of Article 2 and Appendix 2 promulgated together with Decision No. 1182/QĐ-BCT dated April 6, 2021 of the Minister of Industry and Trade on the issuance of the List of imported goods (accompanied by HS codes) subject to specialized inspection under the management responsibility of the Ministry of Industry and Trade shall cease to be effective from the date this Circular takes effect.

3. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be applied according to the new legal normative documents that remain valid.

Article 5. Transitional Provisions

Goods consignors who have submitted applications for state inspection of food safety for imported food before the date this Circular takes effect shall continue to implement according to the provisions at the time of application submission, except in cases where organizations or individuals voluntarily comply with the provisions of this Circular.

Article 6. Responsibility for Implementation

1. The Ministry of Industry and Trade shall be responsible for:

a) Taking the lead and coordinating with relevant agencies and units to review and update the announcement of the list of goods (accompanied by HS codes) subject to state inspection under the management responsibility of the Ministry of Industry and Trade in accordance with the requirements of state administration during each period;

b) Promptly guiding and answering any difficulties or issues arising (if any) in the implementation of state inspection according to the List issued together with this Circular.

2. During the implementation process, if any difficulties arise, the agencies, organizations, or individuals concerned shall report to the Ministry of Industry and Trade to supplement or amend when necessary.

3. The Director of the Industry Department, Heads of units under the Ministry of Industry and Trade, and related agencies, organizations, and individuals shall be responsible for implementing this Circular.

To be sent to:

- The Prime Minister;

- Deputy Prime Ministers;

- National Assembly Office;

- President's Office;

- Government Office (Press Department;

- Government Portal, Department of Industry, Legal Affairs and International Integration);
- Ministries, ministerial-level agencies, and agencies directly under the Government;

- Supreme People's Court;

- Supreme People's Procuracy;

- State Audit Agency;

- Central Committee of the Vietnam Fatherland Front;

- Ministry of Industry and Trade: Minister, Deputy Ministers, and units under the Ministry;

- Provincial People's Committees;

- Departments of Industry and Trade, Food Safety Departments of provinces and cities;

- Department of Legal Affairs and Organization of Law Enforcement, Ministry of Justice;
- Ministry of Industry and Trade Portal;

- To be filed: VT, CN.

DEPUTY MINISTER
DEPUTY MINISTER

Truong Thanh Hoai

ANNEX

List of imported goods (accompanied by HS codes) subject to state inspection of food safety under the management responsibility of the Ministry of Industry and Trade

(issued together with Circular No. /2026/TT-BCT dated month day year 2026 of the Ministry of Industry and Trade)

1. Beverage products, soft drinks, wine, beer, food alcohol (as specified in Section I, Section II, Section III of Annex IV issued together with Decree No. 15/2018/NĐ-CP)

HS Code	Description of Goods
20.09	Various fruit juices or nut juices (including grape pomace and coconut water) and vegetable juices, not fermented and not mixed with spirits, whether or not sweetened
	- Orange juice:
2009.11.00	- - Frozen
2009.12.00	- - Not frozen, with a Brix value not exceeding 20
2009.19.00	- - Other
	- Pomelo juice; grapefruit juice:
2009.21.00	- - With a Brix value not exceeding 20
2009.29.00	- - Other
	- Juice from other citrus fruits:
2009.31.00	- - With a Brix value not exceeding 20
2009.39.00	- - Other
	- Pineapple juice:
2009.41.00	- - With a Brix value not exceeding 20
2009.49.00	- - Other
2009.50.00	- Tomato juice
	- Grape juice (including grape pomace):
2009.61.00	- - With a Brix value not exceeding 30
2009.69.00	- - Other
	- Apple juice:
2009.71.00	- - With a Brix value not exceeding 20
2009.79.00	- - Other
	- Juice from other single fruits, nuts, or vegetables:
2009.81	- - Cranberry juice (Vaccinium macrocarpon, Vaccinium oxycoccos);lingonberry juice (Vaccinium Vitis-idaea)- - Suitable for infants or young children- - Other):
2009.81.10	- - Other:
2009.81.90	- - - Black currant juice
2009.89	- - - Coconut water (SEN)
2009.89.10	- - - Concentrated coconut water (SEN)
2009.89.20	- - - Concentrated mango juice
2009.89.30	- - - Other:
2009.89.40	- - - - Suitable for infants or young children
	- - - - Other
2009.89.91	- Mixed fruit juice:
2009.89.99	- - Suitable for infants or young children
2009.90	- - Other:
2009.90.10	- - - Ready-to-drink
	- - - Other
2009.90.91	Water, including natural or artificial mineral water and carbonated water, not sweetened or flavored; ice and snow
2009.90.99	- Mineral water and carbonated water:
22.01	- - Carbonated water
2201.10	Water, including mineral water and carbonated water, sweetened or flavored; non-alcoholic beverages other than fruit juices, nut juices, or vegetable juices in heading 20.09
2201.10.20	- Water, including mineral water and carbonated water, sweetened or flavored:
22.02	- - Flavored mineral water or carbonated water, other than type A
2202.10	- - Other
2202.10.30	- Other:
2202.10.90	- - Non-alcoholic beer
	- - Other:
2202.91.00	- - - Flavored milk-based drink
2202.99	- - - Soy milk drink
2202.99.10	- - - Coconut water-based drink
2202.99.20	- - - Coffee-containing drink or coffee-flavored drink
2202.99.30	- - - Other non-carbonated ready-to-drink beverage
2202.99.40	- - - Other
2202.99.50	Beer made from malt
2202.99.90	- Dark or brown beer:
22.03	- - With an alcohol content not exceeding 5.8% by volume (SEN)
	- - Other (SEN)
2203.00.11	- Other, including ale:
2203.00.19	- - With an alcohol content not exceeding 5.8% by volume
	- - Other
2203.00.91	Wine made from fresh grapes, including fortified wines; grape pomace excluding those in heading 20.09
2203.00.99	- Sparkling wine
22.04	- Other wine; grape pomace mixed with alcohol to prevent or stop fermentation:
2204.10.00	- - Contained in containers not exceeding 2 liters:
	- - - Wine:
2204.21	- - - - With an alcohol content not exceeding 15% by volume
	- - - - With an alcohol content above 15% but not exceeding 23% by volume
2204.21.11	- - - - With an alcohol content above 23% by volume
2204.21.13	- - - Grape pomace mixed with alcohol to prevent or stop fermentation:
2204.21.14	- - - - With an alcohol content not exceeding 15% by volume
	- - - - With an alcohol content above 15% by volume
2204.21.21	- - Contained in containers over 2 liters but not exceeding 10 liters:
2204.21.22	- - - Wine:
2204.22	- - - - With an alcohol content not exceeding 15% by volume
	- - - - With an alcohol content above 15% but not exceeding 23% by volume
2204.22.11	- - - - With an alcohol content above 23% by volume
2204.22.12	- - - Grape pomace mixed with alcohol to prevent or stop fermentation:
2204.22.13	- - - Having an alcohol concentration of over 23% by volume
	- - - Grape wine mixed with alcohol to prevent or hinder fermentation:
2204.22.21	- - - - Having an alcohol content not exceeding 15% by volume
2204.22.22	- - - - Having an alcohol content above 15% by volume
2204.29	- Other types:
	- - Wine:
2204.29.11	- - - Having an alcohol content not exceeding 15% by volume
2204.29.12	- - - Having an alcohol content above 15% by volume
	- - Grape must with added alcohol for preventing or retarding fermentation:
2204.29.21	- - - Having an alcohol content not exceeding 15% by volume
2204.29.22	- - - Having an alcohol content above 15% by volume
2204.30	- Other grape musts:
2204.30.10	- - Having an alcohol content not exceeding 15% by volume
2204.30.20	- - Having an alcohol content above 15% by volume
22.05	Vermouth and other wines made from fresh grapes with added flavorings from herbs or spices
2205.10	- Type in containers not exceeding 2 liters:
2205.10.10	- - Having an alcohol content not exceeding 15% by volume
2205.10.20	- - Having an alcohol content above 15% by volume
2205.90	- Other types:
2205.90.10	- - Having an alcohol content not exceeding 15% by volume
2205.90.20	- - Having an alcohol content above 15% by volume
22.06	Other fermented beverages (for example, apple wine, pear wine, honey wine, sacha inchi wine); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not otherwise specified or mentioned elsewhere
2206.00.10	- Apple wine or pear wine
2206.00.20	- Sacha inchi wine (SEN)
	- Toddy from coconut palm sap:
2206.00.31	- - Type in containers not exceeding 2 liters (SEN)
2206.00.39	- - Other types (SEN)
	- Shandy:
2206.00.41	- - Having an alcohol content not exceeding 1.14% by volume (SEN)
2206.00.49	- - Other types (SEN)
2206.00.50	- Honey wine
2206.00.60	- Spirits obtained from fermenting vegetable or fruit juices, except fresh grape juice (SEN)
	- Other types:
2206.00.91	- - Other rice spirits (SEN)
2206.00.99	- - Other types
22.07	Ethyl alcohol not denatured having an alcohol content of 80% or more by volume; ethyl alcohol and other spirits, denatured, at all concentrations
2207.10.00	- Ethyl alcohol not denatured having an alcohol content of 80% or more by volume
22.08	Ethyl alcohol not denatured having an alcohol content below 80% by volume; strong spirits, liqueurs and other alcoholic beverages
2208.20	- Strong spirits obtained from distilling wine or grape pomace:
2208.20.50	- - Brandy
2208.20.90	- - Other types
2208.30	- Whisky:
2208.30.10	- - Contained in receptacles over 5 liters
2208.30.90	- - Other types
2208.40.00	- Rum and other spirits distilled from fermented sugar cane products
2208.50.00	- Gin and Geneva
2208.60.00	- Vodka
2208.70	- Liqueurs:
2208.70.10	- - Having an alcohol content not exceeding 57% by volume
2208.70.90	- - Other types
2208.90	- Other types:
2208.90.30	- - Other sam-sus having an alcohol content not exceeding 40% by volume (SEN)
2208.90.40	- - Other sam-sus having an alcohol content above 40% by volume (SEN)
2208.90.50	- - Arrack or pineapple spirit having an alcohol content not exceeding 40% by volume
2208.90.60	- - Arrack or pineapple spirit having an alcohol content above 40% by volume
2208.90.70	- - Bitters and similar beverages having an alcohol content not exceeding 57% by volume
2208.90.80	- - Bitters and similar beverages having an alcohol content above 57% by volume
	- - Other types:
2208.90.91	- - - Having an alcohol content not exceeding 1.14% by volume
2208.90.99	- - - Other types

(SEN): Refer to the Supplementary Explanatory Notes (SEN) of the Harmonized System of Tariff Classification of the Association of Southeast Asian Nations (ASEAN AHTN) 2022.

2. Processed milk (as provided for in Section IV of Annex IV issued together with Decree No. 15/2018/NĐ-CP; excluding raw milk products managed by the Ministry of Agriculture and Environment)

HS Code	Description of Goods
04.01	Milk and cream, not concentrated nor sweetened
0401.10	- Having a fat content not exceeding 1% by weight:
0401.10.10	- - Liquid form
0401.10.90	- - Other types
0401.20	- Having a fat content above 1% but not exceeding 6% by weight:
0401.20.10	- - Liquid form
0401.20.90	- - Other types
0401.40	- Having a fat content above 6% but not exceeding 10% by weight:
0401.40.10	- - Liquid milk
0401.40.20	- - Frozen milk
0401.40.90	- - Other types
0401.50	- Having a fat content above 10% by weight:
0401.50.10	- - Liquid form
0401.50.90	- - Other types
04.02	Milk and cream, concentrated or sweetened
0402.10	- Powder, granules or other solid forms, having a fat content not exceeding 1.5% by weight:
	- - Not sweetened:
0402.10.41	- - - Packaged with net weight of 20 kg or more
0402.10.42	- - - Packaged with net weight of 2 kg or less
0402.10.49	- - - Other types
	- - Other types:
0402.10.91	- - - Packaged with net weight of 20 kg or more
0402.10.92	- - - Packaged with net weight of 2 kg or less
0402.10.99	- - - Other types
	- Powder, granules or other solid forms, having a fat content above 1.5% by weight:
0402.21	- - Not sweetened:
0402.21.20	- - - Packaged with net weight of 20 kg or more
0402.21.30	- - - Packaged with net weight of 2 kg or less
0402.21.90	- - - Other types
0402.29	- - Other types:
0402.29.20	- - - Packaged with net weight of 20 kg or more
0402.29.30	- - - Packaged with net weight of 2 kg or less
0402.29.90	- - - Other types
	- Other types:
0402.91.00	- - Not sweetened
0402.99.00	- - Other types
04.03	Yogurt; buttermilk, sour milk and sour cream, kefir and other fermented or acidified milk or cream, whether or not concentrated or sweetened or flavored or fortified with fruits, nuts or cocoa
0403.20	- Yogurt:
	- - Liquid form, whether or not concentrated:
0403.20.11	- - - Flavored or fortified with fruits (including fruit pulp and preserves), nuts or cocoa
0403.20.19	- - - Other types
	- - Other types:
0403.20.91	- - - Flavored or fortified with fruits (including fruit pulp and preserves), nuts or cocoa
0403.20.99	- - - Other types
0403.90	- Other types:
0403.90.10	- - Buttermilk
0403.90.90	- - Other types
04.04	Whey, whether or not concentrated or sweetened; products containing natural constituents of milk, whether or not sweetened, not elsewhere specified or included
0404.10	- Whey and modified whey, whether or not concentrated or sweetened:
	- - Powder form:
0404.10.11	- - - Suitable for human consumption (SEN)
0404.10.19	- - - Other types
	- - Other types:
0404.10.91	- - - Suitable for human consumption (SEN)
0404.10.99	- - - Other types
0404.90.00	- Other types
04.05	Butter and other fats and oils derived from milk; dairy spreads
0405.10.00	- Butter
0405.20.00	- Dairy spreads
0405.90	- Other types:
0405.90.10	- - Anhydrous butterfat
0405.90.20	- - Butter oil
0405.90.30	- - Ghee
0405.90.90	- - Other types
04.06	Cheese and curd
0406.10	- Fresh cheese (unripened or unprocessed), including whey cheese, and curd:
0406.10.10	- - Fresh cheese (unripened or unprocessed), including whey cheese
0406.10.20	- - Curd
0406.20	- Processed cheese, grated or powdered, of all kinds:
0406.20.10	- - Packaged with gross weight of 20 kg or more
0406.20.90	- - Other types
0406.30.00	- Processed cheese, not grated or powdered
0406.40.00	- Blue cheese and other cheeses with blue veins produced by mold - Penicillium roqueforti
0406.90.00	- Other types of cheese
19.01	Food preparations from products belonging to groups 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of fully defatted cocoa, not otherwise specified or provided for
1901.10	- Preparations suitable for infants or young children, packed for retail sale;
1901.10.20	-- From products belonging to groups from 04.01 to 04.04
1901.90	- Other:
1901.90.31	- - - Containing milk (SEN)
2105.00.00	Frozen cream and other edible products similar thereto, with or without cocoa

(SEN): See Additional Explanatory Notes (SEN) of the Harmonized System of Tariff Nomenclature of the Association of Southeast Asian Nations (ASEAN-HS) 2022.

3. Vegetable oils (as stipulated in Section V of Appendix IV promulgated together with Decree No. 15/2018/NĐ-CP and as stipulated in Point a Clause 2 Article 7 of Decree No. 09/2016/NĐ-CP)

Commodity code	Description of goods
15.07	Soybean oil and fractions thereof, whether or not refined but not chemically altered
1507.10.00	- Crude, whether or not degummed
1507.90	- Other:
1507.90.10	- - Unrefined fractions of soybean oil
1507.90.20	- - Refined, bleached, and deodorized soybean oil (RBD)
1507.90.90	- - Other
15.08	Peanut oil and fractions thereof, whether or not refined but not chemically altered
1508.10.00	- Crude
1508.90.00	- Other
15.09	Olive oil and fractions thereof, whether or not refined but not chemically altered
1509.20	- Extra virgin olive oil (1):
1509.20.10	- - Packaged in net weight not exceeding 30 kg
1509.20.90	- - Other
1509.30.00	- Virgin olive oil (1)
1509.40.00	- Other virgin olive oil
1509.90	- Other:
	- - Unrefined fractions:
1509.90.11	- - - Packaged in net weight not exceeding 30 kg
1509.90.19	- - - Other
	- - Other:
1509.90.91	- - - Packaged in net weight not exceeding 30 kg
1509.90.99	- - - Other
15.10	Other vegetable oils and fractions thereof obtained solely from olives, whether or not refined but not chemically altered, including mixtures of such oils or fractions thereof with oils or fractions of oils of heading 15.09
1510.10.00	- Crude olive pomace oil (1)
1510.90	- Other:
1510.90.10	- - Crude
1510.90.20	- - Unrefined fractions
1510.90.90	- - Other
15.11	Palm oil and fractions thereof, whether or not refined but not chemically altered (SEN)
1511.10.00	- Crude
1511.90	- Other:
1511.90.20	- - Refined
	- - Fractions of refined:
	- - - Solid fractions:
1511.90.31	- - - - With iodine value of 30 or more but less than 40
1511.90.32	- - - - Other
	- - - Liquid fractions:
1511.90.36	- - - - Packaged in net weight not exceeding 25 kg
1511.90.37	- - - - Other, with iodine value of 55 or more but less than 60
1511.90.39	- - - - Other
	- - Unrefined fractions:
1511.90.41	- - - Solid fractions (SEN)
1511.90.42	- - - Other, packaged in net weight not exceeding 25 kg (SEN)
1511.90.49	- - - Other (SEN)
15.12	Sunflower seed oil, rape seed oil, or cottonseed oil and fractions thereof, whether or not refined but not chemically altered
	- Sunflower seed oil or rape seed oil and fractions thereof:
1512.11.00	- - Crude
1512.19	- - Other:
1512.19.10	- - - Unrefined fractions of sunflower seed oil or rape seed oil
1512.19.20	- - - Refined
1512.19.90	- - - Other
	- Cottonseed oil and fractions thereof:
1512.21.00	- - Crude, whether or not de-gossypolized
1512.29	- - Other:
1512.29.10	- - - Unrefined fractions of cottonseed oil
1512.29.90	- - - Other
15.13	Coconut oil (copra), palm kernel oil, or babassu oil and fractions thereof, whether or not refined but not chemically altered
	- Coconut oil (copra) and fractions of coconut oil:
1513.11	- - Crude:
1513.11.10	- - - Pure coconut oil (SEN)
1513.11.90	- - - Other
1513.19	- - Other:
1513.19.10	- - - Unrefined fractions of coconut oil
1513.19.90	- - - Other
	- Palm kernel oil or babassu oil and fractions thereof:
1513.21	- - Crude:
1513.21.10	- - - Palm kernel oil (SEN)
1513.21.90	- - - Other
1513.29	- - Other:
	- - - Unrefined fractions of palm kernel oil or babassu oil:
1513.29.11	- - - - Solid fractions of unrefined palm kernel oil (SEN)
1513.29.12	- - - - Solid fractions of unrefined babassu oil
1513.29.13	- - - - Other, of unrefined palm kernel oil (olein palm kernel) (SEN)
1513.29.14	- - - - Other, of unrefined babassu oil
	- - - Other:
1513.29.91	- - - - Solid fractions of palm kernel oil (SEN)
1513.29.92	- - - - Solid fractions of babassu oil
1513.29.94	- - - - Refined, bleached, and deodorized palm kernel oil (RBD)
1513.29.95	- - - - Refined, bleached, and deodorized babassu oil (SEN)
1513.29.96	- - - - Other, of palm kernel oil (SEN)
1513.29.97	- - - - Other, of babassu oil
15.14	Rape seed oil (colza oil) or mustard seed oil and fractions thereof, whether or not refined but not chemically altered
	- Low erucic acid rape seed oil and fractions thereof:
1514.11.00	- - Crude
1514.19	- - Other:
1514.19.10	- - - Unrefined fractions
1514.19.20	- - - Refined
1514.19.90	- - - Other
	- Other:
1514.91.00	- - Crude
1514.99	- - Other:
1514.99.10	- - - Unrefined fractions
1514.99.90	- - - Other
15.15	Other non-volatile vegetable fats and oils and fractions thereof, whether or not refined but not chemically altered
	- Flaxseed oil and fractions thereof:
1515.11.00	- - Crude
1515.19.00	- - Other
	- Corn oil and fractions thereof:
1515.21.00	- - Crude
1515.29	- - Other:
	- - - Unrefined fractions:
1515.29.11	- - - - Solid fractions
1515.29.19	- - - - Other
	- - Other:
1515.29.91	- - - Solid fractions
1515.29.99	- - - Other
1515.30	- Safflower oil and fractions thereof:
1515.30.10	- - Crude
1515.30.90	- - Other
1515.50	- Sesame seed oil and fractions thereof:
1515.50.10	- - Crude
1515.50.20	- - Unrefined fractions
1515.50.90	- - Other
1515.90	- Other:
	- - Illipe oil:
1515.90.11	- - - Crude (SEN)
1515.90.12	- - - Unrefined fractions (SEN)
1515.90.19	- - - Other (SEN)
	- - Tung oil:
1515.90.21	- - - Crude
1515.90.22	- - - Unrefined fractions
1515.90.29	- - - Other
	- - Jojoba oil:
1515.90.31	- - - Crude
1515.90.32	- - - Unrefined fractions
1515.90.39	- - - Other
	- Other:
1515.90.91	- - Crude
1515.90.92	- - Unrefined fractions
1515.90.99	- - Other
15.16	Vegetable fats and oils and fractions thereof, hydrogenated, esterified, re-esterified, or elaidinized wholly or in part, whether or not refined but not further processed
1516.20	- Vegetable fats and oils and fractions thereof:
	- - Re-esterified, except of palm oil:
1516.20.11	- - - Of soybean
1516.20.12	- - - Of maize (corn)
1516.20.14	- - - Of coconut
1516.20.17	- - - Of soybean
1516.20.18	- - - Of flaxseed
1516.20.19	- - Other
	- - Refined, esterified, of palm kernel oil:
1516.20.21	- - - Of crude palm kernels
1516.20.22	- - - Of palm kernels, other than crude
1516.20.23	- - - Of crude palm nuts
1516.20.24	- - - Of refined, bleached, deodorized (RBD) palm nuts
1516.20.25	- - - Of crude palm olein
1516.20.26	- - - Of refined, bleached, deodorized (RBD) palm olein
1516.20.29	- - Other
	- - Hydrogenated, in flakes, fragments:
1516.20.31	- - - Of soybean; of coconut; of rapeseed
1516.20.32	- - - Of flaxseed
1516.20.33	- - - Of olive
1516.20.34	- - - Of crude palm kernels (SEN)
1516.20.35	- - - Of crude palm nuts (SEN)
1516.20.39	- - Other
	- - Hydrogenated, other forms:
1516.20.41	- - - Of tung nuts (opal wax)
1516.20.42	- - - Of coconut
1516.20.43	- - - Of soybean
1516.20.44	- - - Of flaxseed
1516.20.45	- - - Of olive
1516.20.46	- - - Of crude palm kernels (SEN)
1516.20.47	- - - Of crude palm nuts (SEN)
1516.20.48	- - - Of rapeseed
1516.20.49	- - Other
	- - Esterified, mixed:
1516.20.51	- - - Of flaxseed
1516.20.52	- - - Of olive
1516.20.53	- - - Of rapeseed
1516.20.54	- - - Of soybean, palm kernel oil, or coconut
1516.20.59	- - Other
	- - Elaidinized, palm stearin, with an iodine value not exceeding 48:
1516.20.61	- - - Crude
1516.20.62	- - - Refined, bleached, deodorized (RBD)
1516.20.69	- - - Other
	- - Elaidinized, other:
1516.20.91	- - - Palm stearin, with an iodine value over 48
1516.20.92	- - - Of flaxseed
1516.20.93	- - - Of olive
1516.20.94	- - - Of rapeseed
1516.20.96	- - - Refined, bleached, deodorized (RBD) palm stearin
1516.20.98	- - - Of soybean, palm kernel oil, or coconut
1516.20.99	- - - Other
15.17	Margarine; mixtures or edible preparations of vegetable fats or oils or fractions thereof belonging to this Chapter, excluding edible fats and oils or fractions thereof falling within heading 15.16
1517.10	- Margarine, excluding liquid margarine:
1517.10.10	- - Packaged for retail sale
1517.10.90	- - Other
1517.90	- Other:
1517.90.10	- - Imitation ghee
1517.90.20	- - Liquid margarine
1517.90.30	- - For use as release agents
	- - Imitation pork fat; shortening:
1517.90.43	- - - Shortening
1517.90.44	- - - Imitation pork fat
1517.90.50	- Other mixtures or preparations in solid form of vegetable fats or oils or fractions thereof
	- Other mixtures or preparations in liquid form of vegetable fats or oils or fractions thereof:
1517.90.61	- - Mainly composed of soybean oil
1517.90.62	- - Mainly composed of crude palm oil
1517.90.63	- - Mainly composed of other palm oil, packed in net weight not exceeding 25 kg
1517.90.64	- - Mainly composed of other palm oil, packed in net weight over 25 kg
1517.90.65	- - Mainly composed of palm nut oil
1517.90.66	- - Mainly composed of palm olein
1517.90.67	- - Mainly composed of rapeseed oil or coconut oil
1517.90.68	- - Mainly composed of illipe oil
1517.90.69	- - Other
1517.90.90	- Other
15.18	Vegetable fats and oils and fractions thereof, boiled, oxidized, dehydrated, sulfonated, dried by blowing off steam, polymerized by heating under vacuum or in inert gas, or otherwise chemically modified, excluding those falling within heading 15.16
	- Vegetable fats and oils and fractions thereof, boiled, oxidized, dehydrated, sulfonated, dried by blowing off steam, polymerized by heating under vacuum or in inert gas, or otherwise chemically modified, excluding those falling within heading 15.16:
1518.00.14	- Soybean oil, rapeseed oil, palm oil, or coconut oil
1518.00.15	- Flaxseed oil and fractions thereof
1518.00.16	- Olive oil and fractions thereof
1518.00.19	- Other
15.20	Glycerol, crude; glycerol water and alkaline glycerol solutions.
1520.00.10	- Crude glycerol
1520.00.90	- Other
15.21	Vegetable waxes (excluding triglycerides)
1521.10.00	- Vegetable waxes

(1): Refer to TCVN 6312:2020 and TCVN 7597:2018;

(SEN): Refer to the Supplementary Note (SEN) of the Harmonized System of Tariff Nomenclature (AHTN) 2022.

4. Starches, flours (according to the provisions of Appendix IV, Article VI promulgated together with Decree No. 15/2018/NĐ-CP and the provisions of Point a, Clause 2, Article 7 of Decree No. 09/2016/NĐ-CP)

HS Code	Description of Goods
11.01	Wheat flour or meslin flour
	- Wheat flour:
1101.00.11	- - Fortified with nutrients (SEN)
1101.00.19	- - Other
1101.00.20	- Meslin flour
11.02	Cereal flours, other than wheat flour or meslin flour
1102.20.00	- Corn flour
1102.90	- Other:
1102.90.10	- - Rice flour
1102.90.20	- - Black barley flour
1102.90.90	- - Other
11.03	Cereal flakes, meal, granules, and pellets
11.05	Potato flour, meal, fine meal, flakes, granules, and pellets
1105.10.00	- Flour, meal, and fine meal
11.07	Malt, roasted or unroasted.
1107.10.00	- Unroasted
1107.20.00	- Roasted
11.08	Starch; inulin.
	- Starch:
1108.11.00	- - Wheat starch
1108.12.00	- - Corn starch
1108.13.00	- - Potato starch
1108.14.00	- - Cassava starch
1108.19	- - Other starch:
1108.19.90	- - - Other
1108.20.00	- Inulin
1109.00.00	Wheat gluten, dried or undried.
19.01	Malt extract; food preparations from flour, flakes, meal, starch, or malt extract, not containing cocoa or containing less than 40% by weight of cocoa butter removed entirely of its fat, not elsewhere specified or included; food preparations from products of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa butter removed entirely of its fat, not elsewhere specified or included
1901.10	- Preparations suitable for infants or young children, packaged for retail sale:
	- - Other:
1901.10.99	- - - Other:
1901.90	- Other:
	- - Other:
1901.90.99	- - - Other
19.02	Products of dough (pasta), whether or not cooked or filled (meat or other ingredients) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
	- Uncooked products of dough, unfilled, and otherwise unprepared:
1902.11.00	- - Containing eggs
1902.19	- - Other:
1902.19.20	- - - Rice noodles, vermicelli (including bee hoon)
1902.19.30	- - - Vermicelli
1902.19.40	- - - Other noodles
1902.19.90	- - - Other
1902.20	- Filled products of dough, whether or not cooked or otherwise prepared:
1902.20.10	- - Filled with meat or meat offal
1902.20.30	- - Filled with fish, crustaceans, or molluscs
1902.20.90	- - Other
1902.30	- Other products of dough:
1902.30.20	- - Rice noodles, vermicelli (including bee hoon)
1902.30.30	- - Vermicelli
1902.30.40	- Other instant noodles
1902.30.90	- - Other
1902.40.00	- Couscous
1903.00.00	Products of cassava starch and similar products prepared from starch, in flakes, granules, ground powder, sieved powder, or similar forms.

(SEN): Refer to the Supplementary Note (SEN) of the Harmonized System of Tariff Nomenclature (AHTN) 2022.

5. Confectionery, sweets, and chocolate products (according to the provisions of Appendix IV, Article VII promulgated together with Decree No. 15/2018/NĐ-CP)

HS Code	Description of Goods
17.04	Sugary confectionery (including white chocolate), without cocoa
1704.10.00	- Chewing gum, whether or not coated with sugar
1704.90	- Other:
1704.90.10	- - Candies and lozenges
1704.90.20	- - White chocolate
	- - Other:
1704.90.91	- - - Gelatin-based (SEN)
1704.90.99	- - - Other
18.06	Chocolate and other food preparations containing cocoa. containing cocoa.
1806.20	- Other preparations, in solid form, block, piece or stick form with a weight exceeding 2 kg, or in liquid, paste, fine powder, seed or other loose form packed in pre-packaged containers with a weight exceeding 2 kg:
1806.20.10	- - Chocolate in solid form, block, piece or stick
1806.20.90	- - Other
	- Other, in solid form, block, piece or stick:
1806.31.00	- - With filling
1806.32.00	- - Without filling
1806.90	- Other:
1806.90.10	- - Chocolate in tablet or lozenge form
1806.90.90	- - Other
19.05	Bread, pastry, cakes, biscuits and other baked or cooked cereal制品，含或不含可可；圣餐饼，药用胶囊壳，密封瓦片，米纸和其他类似产品。
1905.10.00	- Crisp bread
1905.20.00	- Gingerbread and similar products
	- Sweet biscuits; waffles and crisp wafers:
1905.31	- - Sweet biscuits:
1905.31.10	- - - Not containing cocoa
1905.31.20	- - - Containing cocoa
1905.32	- - Waffles and crisp wafers:
1905.32.10	- - - Waffles (SEN)
1905.32.20	- - - Crisp wafers (SEN)
1905.40	- Rusks, toasted bread and similar toasted products:
1905.40.10	- - Without added sugar, honey, eggs, fat, cheese or fruit
1905.40.90	- - Other
1905.90	- Other:
1905.90.10	- - Tooth-developing or tooth-replacing biscuits not sweet
1905.90.20	- - Other unsweetened biscuits
1905.90.30	- - Cakes
1905.90.40	- - Pastry
1905.90.50	- - Other non-cereal products
1905.90.70	- - Communion wafers, sealing wafers, rice paper and similar products
1905.90.80	- - Other crispy food products with flavorings
1905.90.90	- - Other
2006.00.00	Vegetables, fruits, nuts, shells and other parts of plants preserved in sugar (dried with sugar coating, immersed in syrup or coated with sugar)
20.07	Jams, fruit jellies, jams from citrus fruits, fruits or nuts in pulp or paste form obtained from cooking processes, with or without added sugar or other sweeteners.
2007.10.00	- Homogeneous preparations
	- Other:
2007.91.00	- - From citrus fruits
2007.99	- - Other:
2007.99.10	- - - Fruit pulp, except mango, pineapple or strawberry pulp
2007.99.20	- - - Fruit jams and jellies
2007.99.30	- - - Mango pulp (Mango purée) (SEN)
2007.99.90	- - - Other
20.08	Fruits, nuts and other edible parts of plants processed or preserved otherwise, with or without added sugar or other sweeteners or alcohol, not specified elsewhere
	- Nuts, peanuts and other seeds, mixed or unmixed:
2008.11	- - Peanuts:
2008.11.10	- - - Roasted
2008.11.20	- - - Peanut butter
2008.11.90	- - - Other
2008.19	- - Other, including mixtures:
2008.19.10	- - - Cashew nuts
	- - - Other:
2008.19.91	- - - - Roasted
2008.19.99	- - - - Other
2008.20	- Pineapple:
2008.20.10	- - Vacuum-packed for retail sale
2008.20.90	- - Other
2008.30	- Citrus fruits:
2008.30.10	- - With added sugar or other sweeteners or alcohol
2008.30.90	- - Other
2008.40.00	- Pears
2008.50.00	- Plums
2008.60	- Cherries:
2008.60.10	- - With added sugar or other sweeteners or alcohol
2008.60.90	- - Other
2008.70	- Peaches, including spring peaches:
2008.70.10	- - With added sugar or other sweeteners or alcohol
2008.70.90	- - Other
2008.80.00	- Strawberries
	- Other, including mixtures, except those belonging to subheading 2008.19:
2008.91.00	- - Coconut husk
2008.93	- - Blueberries (Vaccinium macrocarpon, Vaccinium oxycoccos)Vaccinium macrocarpon, Vaccinium oxycoccosLingonberries (Vaccinium Vitis-idaea)- - - With added sugar or other sweeteners or alcohol:
2008.93.10	- - - Other
2008.93.90	- - Mixtures:
2008.97	- - - From stems, roots and other edible parts of plants, excluding fruits or nuts with or without added sugar or other sweeteners or alcohol
2008.97.10	- - - Other, with added sugar or other sweeteners or alcohol
2008.97.20	- - - Other
2008.97.90	- - Other:
2008.99	- - - Lychees
2008.99.10	- - - Longans
2008.99.20	- - - From stems, roots and other edible parts of plants, excluding fruits or nuts with or without added sugar or other sweeteners or alcohol
2008.99.30	- - - Other, with added sugar or other sweeteners or alcohol
2008.99.40	- - - Other
2008.99.90	- - - Other

(SEN): Refer to the Additional Notes (SEN) of the Harmonized Tariff System of the Association of Southeast Asian Nations (ASEAN AHTN) 2022.

* Note:

The application of HS codes in the list is as follows:

1. In cases where only the first four digits of the HS code are listed, all eight-digit HS codes within this four-digit HS group shall be applicable.

2. In cases where only the first six digits of the HS code are listed, all eight-digit HS codes within this six-digit HS subgroup shall be applicable.

3. In cases where the HS code is detailed to the eight-digit level, only that specific eight-digit HS code shall be applicable../.

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40/2025/NĐ-CP Nghị định số 40/2025/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Công Thương Còn hiệu lực 08/2015/NĐ-CP Nghị định số 08/2015/NĐ-CP Quy định chi tiết và biện pháp thi hành Luật Hải quan về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan Còn hiệu lực 55/2010/QH12 Luật An toàn thực phẩm số 55/2010/QH12 Còn hiệu lực 85/2019/NĐ-CP Nghị định số 85/2019/NĐ-CP Quy định thực hiện thủ tục hành chính theo cơ chế một cửa quốc gia, cơ chế một cửa ASEAN và kiểm tra chuyên ngành đối với hàng hóa xuất khẩu, nhập khẩu Còn hiệu lực 15/2018/NĐ-CP Nghị định số 15/2018/NĐ-CP quy định chi tiết thi hành một số điều của Luật an toàn thực phẩm Còn hiệu lực 09/2016/NĐ-CP Nghị định số 09/2016/NĐ-CP Quy định về tăng cường vi chất dinh dưỡng vào thực phẩm Còn hiệu lực 146/2025/NĐ-CP Nghị định số 146/2025/NĐ-CP quy định về phân quyền, phân cấp trong lĩnh vực công nghiệp và thương mại Còn hiệu lực 54/2014/QH13 LUẬT HẢI QUAN SỐ 54/2014/QH13 Còn hiệu lực

28/2026/TT-BCT

Circular No. 28/2026/TT-BCT Issuing the List of Import Commodities (accompanied by HS Codes) Subject to State Inspection for Food Safety under the Management Responsibility of the Ministry of Industry and Trade

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Tiếng Việt Thông tư số 28/2026/TT-BCT Ban hành Danh mục các mặt hàng nhập khẩu (kèm theo mã số HS) thực hiện kiểm tra nhà nước về an toàn thực phẩm thuộc trách nhiệm quản lý nhà nước của Bộ Công Thương 한국어 통지 제 28/2026/TT-BCT 음식안전검사 대상 수입품목 목록(HS 코드 포함) 공고 (공 thương부 관리) 中文 2026年第28号商务部令进口商品目录（附海关编码）涉及食品安全国家检查的管理职责由商务部承担

Circular No. 28/2026/TT-BCT Issuing the List of Import Commodities (accompanied by HS Codes) Subject to State Inspection for Food Safety under the Management Responsibility of the Ministry of Industry and Trade

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