Procedures for importing confectionery

Posted on: 08/01/2025

Confectionery is a food consumed daily in life. To be able to import this item, the importer must have knowledge of foreign trade and understanding of customs law. In this article, Just In Time would like to share the procedures for importing confectionery, how to determine HS code, import tax, and declaration process.

1. Confectionery import policy

Confectionery import procedures are stipulated in the following legal documents:

According to the above legal documents, confectionery is not on the list of prohibited import goods. However, when importing this item, you need to pay attention to the following points:

When importing confectionery, you must undergo food safety inspection;
When importing confectionery, you must label the goods according to 43/2017/ND-CP;
Determine the correct HS code to determine the correct tax and avoid being fined.

The above are legal documents regulating the procedures for importing confectionery. If you do not fully understand the above content, please contact the hotline or hotmail for advice.

2. Determine the HS code to import confectionery

Determining the HS code is the most important step when doing procedures for importing confectionery. Determining the HS code will determine import tax, VAT and import policy. To determine the correct HS code for confectionery, you need to understand the characteristics of the goods: Material, ingredients and product packaging.

2.1. HS code for confectionery

HS code (Harmonized System) is a series of codes used for all goods worldwide. Between different countries in the world, only the tail number is different. Therefore, the first 6 numbers of the HS code worldwide for an item are the same. Below, Just In Time would like to share with you the HS code table for confectionery.

HS Code	Description
	Sugar confectionery (including white chocolate), cocoa-free
17041000	HS code for chewing gum
17049010	HS code for candy, cough lozenges
17049020	HS code white chocolate
17049091	HS code for gummy candy, containing gelatin
17049099	HS codes for other types of candy
	Chocolate and other food preparations containing cocoa
18062010	HS code of chocolate candy in block, square or bar form, weighing more than 2kgs
18063100	HS code for chocolate candy in block, square shape with filling
18063200	HS code for block and square chocolate candy without filling
18069010	HS Code of Chocolate Candy in the form of tablets or lozenges
18069090	HS code for other chocolate candy
	Cakes
19051000	HS code for crispy bread
19052000	HS code of gingerbread or similar
19053110	HS code for sweet biscuits not containing cocoa
19053120	HS code sweet biscuits containing cocoa
19053210	HS code for waffles and wafers, not airtight
19053220	HS code for waffles and wafers, airtight packaged
19054010	HS Codes of rusks, toasted bread not containing added sugar, honey, fat, eggs, cheese or fruit
19054090	HS Codes of rusks, other toasted bread
19059010	HS code for unsweetened biscuits for teething or tooth replacement
19059020	HS code for other non-sweet biscuits
19059030	HS code for cake
19059040	HS code for dough
19059070	HS Codes for communion wafers, sealing wafers, rice paper and similar products

2.2. Risks of applying the wrong HS code

Determining the correct HS code is very important when carrying out procedures for importing confectionery. Determining the wrong HS code will bring certain risks to you such as:

Delay in customs procedures: Declaring the wrong HS code can lead to delays in customs procedures, due to the time needed to check and verify accurate information about the type of goods.
In case of import tax, you will face a fine of at least VND 2,000,000 and a maximum fine of 3 times the tax amount.
Subject to fines for declaring the wrong HS code according to Decree 128/2020/ND-CP;
Delayed delivery: If the goods are found to have declared the wrong HS code, the customs authority may request correction or clarification of information. This can lead to delays in the delivery process and affect the production and business cycle of the enterprise.

To determine the exact HS code for a specific type of confectionery. Please contact the hotline or hotmail for advice.

3. Import tax on confectionery

Import tax is an obligation that the importer must fulfill when carrying out procedures for importing confectionery. Tax obligations are mandatory and goods are only cleared when tax obligations have been fulfilled. There are two types of import tax: VAT and import tax. Import tax depends on the HS code of the selected goods. How to calculate import tax is as follows:

3.1. How to calculate import tax on confectionery

Import tax on confectionery is calculated according to the same formula as other items. Import tax on this item has two types: import tax and import VAT.

Import tax determined by HS code Import tax is calculated according to the formula:
Import tax = CIF value x % tax rate

Import VAT is determined according to the formula:
Value added tax = (CIF value + Import tax) x % VAT.

CIF value is determined by the factory value of the goods plus all costs to bring the goods to the first border gate of the importing country. Import tax is the cost calculated into the cost of goods sold of the order. Therefore, you must check the correct HS code to apply the best import tax code.

3.2. Notes when determining import tax on confectionery

When determining import tax on confectionery, you need to pay attention to the following points:

For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, Korea, Japan, ASEAN countries. It is necessary to note that the special preferential tax rate is usually 0%.
To enjoy preferential tax rates, a certificate of origin is required;
The taxable value is the CIF value. For orders purchased under other conditions. When calculating import tax, the value must be converted to the CIF value to calculate import tax.
Import tax will also be subject to VAT.

These are notes when calculating import tax in the process of importing confectionery. If you do not understand how to calculate tax and the above notes. Please contact the hotline or hotmail for advice.

4. Documents for importing confectionery

Documents for importing confectionery in particular, and other items in general. Stipulated in Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018. The set of documents for importing confectionery includes the following documents:

Customs declaration
Sales contract
Commercial invoice
Packing list
Bill of lading
Food safety declaration and food safety inspection
Certificate of origin (C/O) if any
Catalog (if any)

In the above import set, the most important documents are: Customs declaration, commercial invoice, bill of lading, certificate of origin and food safety declaration. These are the most important documents, while other documents must be provided if requested by Customs. For confectionery import procedures, the food safety declaration is the most important.

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5. Procedures for importing confectionery

Self-declaration can be carried out in parallel with the import procedures for confectionery. Especially the step of checking the quality of imported food safety for confectionery. Customs will base on the results of the quality inspection to proceed with customs clearance of goods. The procedure for importing confectionery is carried out in the following steps:

Step 1: Declare customs declaration
After having complete import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notice of arrival of goods and determining the HS code of confectionery. Then you can enter the declaration information into the customs system via software.

Declare customs declaration on customs software. Requires importers to have knowledge about entering data into the software. Do not declare customs declarations on your own when you do not understand this work clearly. Declare on your own can easily cause points that cannot be corrected on the customs declaration. At that time, it will take a lot of money and time to fix.

Within 30 days from the date the goods arrive at the port, the customs declarant must declare the customs declaration. If this deadline is exceeded, the importer will face a penalty fee from the customs.

This is the most important step in the process of importing confectionery. All declaration contents will be pushed to the customs system. If there are errors affecting the tax or origin of the goods. The importer may face penalties according to customs law. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, product name, origin.

Step 2: Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration classification, print the declaration and bring the import documents to the customs branch to open the declaration. Depending on the green, yellow, or red classification, perform the steps to open the declaration. At this time, you will register for food safety inspection to collect samples and check the actual quality. Registration documents and procedures Please contact Door to Door Viet for advice.

The declaration must be opened as soon as possible, no later than 15 days from the date of declaration. The declarant must bring the documents to the customs branch to open the customs declaration. After 15 days, the declaration will be canceled and you will face a penalty fee from the customs.

Note: After having the official declaration, you need to contact the customs branch to carry out the procedures for importing confectionery. Do not leave the declaration for a long time before bringing it down to do import procedures.

Step 3: Food safety inspection for confectionery
Confectionery must be inspected for food safety when imported. Inspection for this item is managed by HS code to distinguish whether the goods will be managed by the Ministry of Industry and Trade, the Ministry of Health or the Ministry of Agriculture. Each ministry will have its own units in charge of making food safety declarations for confectionery. The food safety inspection file will be implemented according to Decree 15/2018/ND-CP. After having the results of the food safety inspection, the imported goods can be cleared.

Step 4. Clearing the customs declaration
After checking the file, if there are no questions, the customs officer will accept the declaration. You can now pay the import tax on the boiler for the customs declaration to clear the goods.

In some cases, the declaration will be released to bring the goods to the warehouse for storage first. After completing the documents, the customs will proceed to clear the customs declaration. When the declaration has not been cleared, it is necessary to carry out the procedures for the declaration to be cleared. If it is overdue, you will face a penalty fee and it will take a lot of time.

Step 5. Bring the goods to the warehouse for storage and use
The customs declaration will proceed to the declaration liquidation step and do the necessary procedures to bring the goods to the warehouse. To be able to bring the goods to the warehouse, you need to prepare in advance the delivery order, the port pick-up form and arrange the means to pick up the goods. Avoid the situation where the declaration is completed but there is an order from the shipping line to take the goods out of the port.

Above are the basic steps to carry out the procedures for importing confectionery. In the import procedure, the most difficult step is making a food safety declaration. Please contact our hotline or hotmail for advice and service quotes.

6. Self-declaration of food safety for imported confectionery

According to Article 6 of Decree No. 15/2018/ND-CP dated February 2, 2018, food safety declaration is one of the indispensable steps in the process of importing confectionery. The process of making food safety declaration for confectionery requires you to do the following steps:

Step 1: Prepare documents
The food safety declaration dossier for confectionery products is stipulated in Article 7 of Decree No. 15/2018/ND-CP. The dossier for registering food safety declaration for confectionery will include:

Product self-declaration
Certificate of Free Sale or Certificate of Exportation or Health Certificate.
Food safety test results. Enterprises must self-register and test samples with competent agencies and centers of the Ministry of Health.
Certificate of food safety qualified facility.
Product catalog if available.
Note: All of the above must be in Vietnamese, if in English, it must be notarized.

Step 2: Self-declaration of food safety
Declaration of food safety for confectionery products is made on the business website. Or on the website of the local food safety management agency where the business is registered.

Step 3. Wait for feedback and supplement the dossier if required
The time to receive results for declaring food safety for confectionery is 7 working days. There will be a response within 7 days. At this time, according to the request, supplement the dossier as required.

Step 4. Receive self-declaration results

The above are 4 basic steps for food safety declaration procedures in the process of importing confectionery. Food safety declaration procedures for confectionery must be carried out before importing goods. Because the time for food safety declaration is very long, even lasting 30 days. If you cannot complete the food safety declaration registration for confectionery products. Please contact our hotline or hotmail for advice and service quotes.

Note: Self-declaration documents should be completed before the goods are imported to Vietnam. You should not wait for the goods to arrive before completing the self-declaration documents because it will prolong the storage time, causing damage and incurring costs for the business.

7. Notes when completing procedures for importing confectionery

When completing procedures for importing confectionery, you need to note the following:

Goods are only cleared through customs when completing tax obligations to the state.
Food safety declaration must be done before importing confectionery.
Product quality testing should be done before importing. Avoid the situation where the goods arrive at the port and then do the food safety declaration procedure. This will cause storage costs and damage to the goods.
Accurately determine the HS code for the imported goods to avoid fines and tax;
Food safety inspection will be carried out in parallel with customs procedures. The inspection results will be compared with the food safety declaration.

If you have difficulty with customs procedures, you can choose Just In Time as your companion.

Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.