Circular No. 40/2016/TT-BYT promulgates the Circular on the List of food products, food additives, food processing aids, and packaging tools and materials for food storage according to HS codes in the Export Tax Schedule and Import Tax Schedule under the specialized management of the Ministry of Health.

Circular No. 40/2016/TT-BYT promulgates the List of food products, food additives, food processing aids, and packaging tools and materials for food storage according to HS codes in the Export Tax Schedule and Import Tax Schedule under the management of the Ministry of Health. This document provides detailed regulations on determining HS codes for food-related products upon importation.

Document No.40/2016/TT-BYT
Document typeCircular
Issuing authorityMinistry of Health
Signed byNguyễn Thanh Long — Thứ trưởng
Updated17/06/2026
SectorHealth
Issued date04/11/2016
Effective date21/12/2016
Expiry date21/05/2018
StatusExpired
✦ Smart summary

Circular No. 40/2016/TT-BYT promulgates the List of food products, food additives, food processing aids, and packaging tools and materials for food storage according to HS codes in the Export Tax Schedule and Import Tax Schedule under the management of the Ministry of Health. This document provides detailed regulations on determining HS codes for food-related products upon importation.

Scope of application

Food import enterprises and food additive import enterprises; customs authorities; National Food Safety Authority (Ministry of Health); General Department of Customs (Ministry of Finance).

Key points

  • When importing products not listed in the List with HS codes, enterprises must provide full information about the goods to the customs authority (Article 2.1).
  • In case of disputes regarding HS codes, the National Food Safety Authority will take the lead in coordinating with the General Department of Customs to examine and decide on the HS code (Article 2.2).
  • This Circular takes effect from December 21, 2016.
  • Relevant agencies and organizations must implement this Circular and report any difficulties or obstacles to the National Food Safety Authority for consideration and resolution.

🌐 Social impact of this document

  • To assist food import enterprises in complying with legal provisions on HS codes.
  • To strengthen state management over food import activities and ensure food safety.

❓ Frequently asked questions

What should enterprises do when importing products that do not have HS codes in the List?

They must provide full information about the goods to the customs authority.

Who will examine and decide on the HS code in case of disputes?

The National Food Safety Authority will take the lead in coordinating with the General Department of Customs to examine and decide.

Full text

MINISTRY OF HEALTH

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 40/2016/TT-BYT
HA NOI, November 4, 2016

CIRCULAR

ISSUING THE LIST OF FOODS, FOOD ADDITIVES, SUBSTANCES ASSISTING FOOD PROCESSING AND CONTAINERS, MATERIALS FOR PACKAGING AND STORING FOODS ACCORDING TO HS CODES IN THE EXPORT DUTY AND IMPORT DUTY TARIFF UNDER THE SPECIAL MANAGEMENT OF THE MINISTRY OF HEALTH

PURSUANT/NĐ-CP dated April 6, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Telecommunications; Decree No. 81/2016/NĐ-CP dated July 1, 2016 amending and supplementing some articles of Decree No. 25/2011 DECREE NO. 63/2012/NĐ-CP dated August 31, 2012 of the GovernmentPrime Minister's regulations on the functions, tasks, powers, and organizational structure Circular No. 30/2018/TT-BYT dated October 30, 2018 issued by the Minister of Health on the List and ratio, conditions for payment regarding chemical drugs, biological products, radioactive drugs, and labeled substances within the scope;

BASED ON Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government the Government detailing certain provisionsGovernment providing detailed regulations for implementation of the Law on Trade regarding international trade activities and related agency buying, selling, and brokerage activitiesand processing of goodsand beyondwith d) Other enforcement actions that require opinions and directives.

BASED ON Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Governmentproviding detailed regulations and measures to implement the Law on Customs Procedures, Inspection, Supervision, and Control regulationof CustomsPROCEDURES, INSPECTION, SUPERVISION, AND CONTROL of Customs;DIRECTOR GENERAL OF FOOD SAFETYThe Minister of Health issues this Circular to promulgate the List of foods, food additives, substances assisting food processing, and containers, materials for packaging and storing foods according to HS codes in the Export Duty and Import Duty Tariff under the special management of the Ministry of Health.foods,food additives,

3. Supplement Appendix 35 Guidelines for diagnosing and assessing occupational COVID-19 disease attached hereto.substances;

assistingfood processing and containers, materials for packaging, storing foods according to HScodes in theExport Duty and and Individuals in Handling Errors, Losses, Misplacements, or Damage to Files and Results, and in Delayed Result DeliveryImport Duty number Tariffbelonging to thespecialized management of the Ministry of Health.ANNEXED TO THIS Circular is the List of foods, food additives, substances assisting food processing, and containers, materials for packaging and storing foods according to HS codes in the Export Duty and Import Duty Tariff under the special management of the Ministry of Health. 1. Products and goods specified in the above List but not listed with HS codes or only listed with 4-digit or 6-digit codes shall provide full information about imported goods (ingredients, construction, function, technical documentation (if any), and commitment to be responsible for the declared content and proper use of imported goods) to customs authorities when importing.2. In case disputes arise concerning HS codes in the List annexed to this Circular, the Food Safety Administration (Ministry of Health) will take the lead in coordinating with the General Department of Customs (Ministry of Finance) to review and decide on the HS code. 1. This Circular takes effect from December 21, 2016.- - Cooling capacity not exceeding 21.10 kW 2. The Director of the Food Safety Administration, Heads of units under and affiliated to the Ministry of Health; Directors of Provincial Health Services under central cities and relevant agencies, organizations, and individuals are responsible for implementing this Circular. During the implementation process, if there are difficulties or obstacles, please report them to the Food Safety Administration (Ministry of Health) for consideration and resolution.

Article 1. Issuing the List

During the implementation process, if there are difficulties or obstacles, please report them to the Food Safety Administration (Ministry of Health) for consideration and resolution./.

Article 2. Principles of Application

1. For products and goods specified in the List but not listed with a code number or only listed with a 4-digit or 6-digit code, when importing, enterprises must provide customs authorities with full information about the imported goods (components, structure, function, technical documentation if available) and commit to being responsible for the declared content and the proper use of the imported goods.

2. In cases where disputes arise regarding the HS code in the List issued together with this Circular, the Food Safety Administration (Ministry of Health) will take the lead in coordinating with the General Department of Customs (Ministry of Finance) to review and unify the decision on the code.

Article 3. Effectiveness and Responsibility for Implementation

1. This Circular takes effect from December 21, 2016.

2. The Director of the Food Safety Administration, heads of units under and affiliated with the Ministry of Health; Directors of Provincial Health Services under central cities and relevant agencies, organizations, and individuals are responsible for implementing this Circular. During the implementation process, if there are difficulties or obstacles, it is recommended that agencies, organizations, and individuals report them to the Food Safety Administration (Ministry of Health) for consideration and resolution.

During the implementation process, if there are difficulties or obstacles, it is recommended that agencies, organizations, and individuals report them to the Food Safety Administration (Ministry of Health) for consideration and resolution./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Nguyen Thanh Long

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