
1. Product and Import Policy for General Chemicals
1.1. What Are General Chemicals?
General chemicals is a commonly used term referring to chemicals used in manufacturing, trading, or industrial activities that are not automatically classified as prohibited chemicals or chemicals subject to special control.
Imported chemicals may take the form of individual substances, compounds, solutions, mixtures, or chemical preparations. Depending on their composition, concentration, properties, and intended use, different products may be subject to different management requirements.
Therefore, businesses should not classify a product as a general chemical based solely on its trade name. They should check its chemical name, composition, CAS number where available, concentration, and Safety Data Sheet (SDS) to determine the applicable import policy.
1.2. Import Policy for General Chemicals
Chemical import activities in Vietnam are governed by the Law on Chemicals No. 69/2025/QH15, which took effect on January 1, 2026, together with its implementing regulations.
Important legal documents include Decree No. 24/2026/ND-CP on lists of chemicals falling within the scope of the Law on Chemicals, Decree No. 25/2026/ND-CP on the development of the chemical industry and chemical safety and security, Decree No. 26/2026/ND-CP on the management of chemical activities and hazardous chemicals in products and goods, as well as relevant implementing circulars.
When importing chemicals, businesses should check the following:
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Whether the chemical is included in a list of prohibited imports or chemicals subject to control.
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Whether the chemical is subject to mandatory import chemical declaration.
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Whether the product requires a license or must satisfy specific import or business conditions.
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The applicable HS code and corresponding tax policies.
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Requirements for Safety Data Sheets, product labeling, and technical documentation.
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Other specialized regulations if the chemical is intended for use in food, pharmaceuticals, agriculture, or other regulated sectors.
Not all general chemicals require a separate import license. However, businesses must verify the applicable lists and legal requirements before submitting a customs declaration.
1.3. Import Chemical Declaration
Under the administrative procedures currently published by the Ministry of Industry and Trade, organizations and individuals importing chemicals classified under Chapters 28 and 29 of Vietnam's Nomenclature of Export and Import Goods must declare the imported chemicals before customs clearance through the National Single Window, except where an exemption applies under the regulations.
The declaration dossier under the relevant procedure may include importer information, chemical details, a commercial invoice, and a Safety Data Sheet. For non-commercial shipments without a commercial invoice, an arrival notice may be used as a substitute where permitted under the applicable regulations.
For chemicals classified under other HS chapters, businesses must still review the corresponding product lists and specialized management policies. They should not assume that chemicals outside Chapters 28 and 29 are exempt from all specialized procedures.
2. HS Codes for General Chemicals
The HS code is an important basis for determining import duties, VAT, and management policies applicable to chemicals.
There is no single HS code that applies to all general chemicals. The appropriate HS code must be determined based on the chemical nature, composition, concentration, purity, product form, and intended use, in accordance with the applicable classification rules.
2.1. Reference HS Chapters for Chemicals
Some commonly encountered chapters when classifying chemicals include:
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Chapter 28: Inorganic chemicals; compounds of precious metals, rare-earth metals, radioactive elements, or isotopes, within the scope of the chapter.
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Chapter 29: Organic chemicals.
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Chapter 32: Certain coloring matter, dyes, and related preparations.
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Chapter 34: Certain surface-active agents, washing preparations, lubricants, and related products.
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Chapter 35: Certain protein-based products, enzymes, and preparations covered by the chapter.
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Chapter 38: Miscellaneous chemical products covered by the chapter.
These chapters are provided for general reference only. A specific chemical may fall under a different heading or subheading depending on its composition and characteristics. Businesses must determine the detailed HS code under Vietnam's Nomenclature of Export and Import Goods in force at the time of importation.
2.2. Basis for Determining the HS Code for Chemicals
To determine the appropriate HS code, businesses should check the following information:
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Chemical name and trade name.
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Chemical composition and percentage of each component.
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CAS number, where available.
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Concentration and purity.
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Physical state, such as solid, liquid, or gas.
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Whether the product is a single chemical substance, mixture, or preparation.
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Function and intended use.
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Manufacturing process, where necessary to clarify the nature of the goods.
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Safety Data Sheet (SDS).
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Technical documentation, Certificate of Analysis (COA), and manufacturer information.
The HS code should not be determined solely based on the product name shown on the invoice. For products with complex compositions or potential classification under multiple headings, businesses should consider applying for an advance ruling on tariff classification in accordance with the regulations.
3. Import Duties and VAT on General Chemicals
Import duties on chemicals depend on the detailed HS code, country of origin, applicable tariff schedule, and eligibility for preferential tariff treatment. Since no specific chemical name or composition has been provided, it is not possible to determine a single tax rate for this entire category.
3.1. Import Duties on Chemicals
When importing chemicals, businesses should check three commonly applicable types of import duty:
Preferential import duty applies under Vietnam's preferential import tariff schedule to goods that satisfy the relevant conditions.
Special preferential import duty may apply if the goods meet the rules of origin and other requirements under a trade agreement to which Vietnam is a party.
Ordinary import duty applies when the goods do not qualify for preferential tariff treatment under the applicable regulations.
For each chemical, businesses must check the correct HS code, country of origin, and tariff schedule effective on the date of customs declaration. If a Certificate of Origin (C/O) is used to claim special preferential treatment, its validity and compliance with the relevant rules of origin must be verified.
3.2. Value Added Tax (VAT)
VAT on chemicals must be determined based on the product's classification and the VAT regulations in force at the time of importation.
Businesses should not assume that all chemicals are subject to the same VAT rate. The applicable rate may vary depending on the product and the relevant tax policy.
In principle, for imported goods subject to VAT, the taxable value is generally determined based on the import taxable value plus import duty and other applicable taxes included in the VAT tax base under the regulations.
Reference formula:
VAT Payable = VAT Taxable Value × VAT Rate
The VAT taxable value must be determined in accordance with the VAT legislation in force on the date of customs declaration.
3.3. Costs to Consider When Importing Chemicals
In addition to import duty and VAT, businesses should estimate other related costs, including:
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International freight.
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Documentation fees and transportation surcharges.
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Customs declaration fees.
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Container storage, port storage, and handling charges.
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Chemical declaration or specialized procedure fees, where applicable.
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Testing or product analysis costs, if required.
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Inland transportation costs.
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Packaging, storage, and handling costs associated with applicable safety requirements.
A comprehensive cost estimate helps businesses determine the landed cost of imported chemicals and minimize unexpected expenses.
** See more Procedures for importing all kinds of bath soaps
4. Import Documentation for General Chemicals
The import dossier for chemicals should be prepared according to the type of goods, mode of transportation, and applicable management policies.
4.1. Basic Customs Documentation
A standard import dossier may include:
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Import customs declaration.
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Commercial Invoice.
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Packing List, where applicable.
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Sales Contract, where applicable.
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Bill of Lading or Air Waybill.
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Certificate of Origin (C/O), if available and required to claim preferential tariff treatment.
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Other documents required by the customs authorities.
The documentation should ensure consistency in product name, composition, quantity, weight, country of origin, and customs value.
4.2. Technical and Chemical Safety Documentation
Depending on the product and applicable management requirements, businesses should prepare:
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Safety Data Sheet (SDS).
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Technical documentation or product specifications.
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Certificate of Analysis (COA), where available.
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Documents identifying the composition and concentration.
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Documents specifying the intended use.
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Chemical import declaration records, where mandatory.
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Licenses or specialized documents if the product is subject to separate management requirements.
For chemicals subject to declaration through the National Single Window, businesses must prepare the correct documents under the applicable administrative procedure rather than relying solely on the standard customs dossier.
5. Import Procedures for General Chemicals
Step 1: Identify the Product Information
Collect the chemical name, composition, CAS number where available, concentration, physical state, intended use, and manufacturer information. Request an SDS and technical documentation from the supplier that accurately reflect the actual product.
Step 2: Check the Import Policy
Compare the chemical against the relevant lists under current regulations to determine whether it is prohibited, subject to special control, subject to conditional business requirements, or subject to other specialized import conditions.
Step 3: Determine Whether Chemical Declaration Is Required
Check the HS code and applicable declaration requirements. For chemicals classified under Chapters 28 and 29, determine whether an import chemical declaration must be submitted through the National Single Window before customs clearance and whether any exemption applies.
Step 4: Determine the HS Code
Determine the detailed HS code based on the composition, concentration, purity, physical state, intended use, and technical documentation.
Step 5: Check Duties and Country of Origin
Check import duty and VAT based on the HS code, country of origin, and applicable tax policies. If special preferential treatment is intended, verify the origin requirements and prepare the appropriate supporting documents.
Step 6: Prepare the Documentation
Complete the Commercial Invoice, Packing List, Bill of Lading, Sales Contract where applicable, C/O where relevant, SDS, and other specialized documents.
Step 7: Complete the Chemical Declaration if Required
Prepare the necessary information and documents under the current administrative procedure. Submit the chemical declaration before customs clearance where required and obtain the relevant result in accordance with the prescribed process.
Step 8: Submit the Customs Declaration
Submit the electronic customs declaration with accurate information on the product name, HS code, quantity, customs value, country of origin, and other relevant details.
Step 9: Customs Document Review and Goods Inspection
Cooperate with the customs authorities if they request additional documents, clarification of the HS classification, or a physical inspection of the goods. Provide appropriate technical documentation to clarify the nature of the product when necessary.
Step 10: Pay Taxes and Complete Customs Clearance
Fulfill tax obligations and complete all applicable management requirements. Once the conditions for customs clearance have been satisfied, arrange for the goods to be collected and transported to an appropriate storage location.
6. Important Considerations When Importing General Chemicals
6.1. Do Not Determine Import Policies Based Solely on the Trade Name
A trade name may not fully reflect a product's composition or hazard level. Businesses should check the chemical name, CAS number, concentration, and SDS to accurately determine the applicable import policy.
6.2. Check Chemical Declaration Requirements
This requirement should be reviewed before the goods arrive at the port. If a chemical is subject to mandatory declaration and the procedure has not been completed, customs clearance may be delayed.
It is important to note that an import chemical declaration and a customs declaration are two separate procedures, although the information in both must be consistent.
6.3. Check the SDS and Product Labels
The SDS must correspond to the actual composition and product. Information about the chemical name, manufacturer, hazard classification, storage instructions, and incident response measures should be consistent with the supplier's documentation.
Product labeling must also comply with current regulations. Depending on the product, intended use, and distribution arrangements, businesses should determine the requirements for Vietnamese-language labels and other mandatory information.
6.4. Check the HS Code and Tax Rate Before Signing the Contract
Incorrect HS classification may lead to incorrect tax declarations or the application of inappropriate management policies. Businesses should check the product specifications and tariff schedule before finalizing the purchase price to estimate costs accurately.
6.5. Ensure Appropriate Storage and Transportation Conditions
Even when a chemical is not classified as a specially controlled chemical, it may still require specific storage and transportation conditions based on its actual properties. Businesses should refer to the SDS and applicable safety requirements when selecting packaging, transportation methods, and storage facilities.
6.6. Check Specialized Regulations Based on Intended Use
Some products contain chemical substances but are imported for use in food, agriculture, pharmaceuticals, cosmetics, or other regulated sectors. In these cases, businesses must also check the relevant requirements imposed by the competent specialized authorities.
** See more Procedures for importing construction glass
7. Chemical Import Services
For businesses with limited experience in importing chemicals, reviewing import policies, classifying HS codes, and preparing specialized documentation may require coordination across several procedures.
Import and logistics service providers may assist businesses with:
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Reviewing import policies based on product information.
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Supporting preliminary HS code classification.
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Checking import duties and VAT.
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Checking chemical declaration requirements.
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Reviewing SDS documents and technical specifications.
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Preparing documents and submitting customs declarations.
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Monitoring the progress of document processing.
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Arranging international freight, domestic transportation, and delivery.
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Advising on logistics and customs clearance costs.
To minimize risks, businesses should provide complete product information from the outset, particularly the chemical composition, concentration, SDS, and intended use.
8. FAQ – Frequently Asked Questions About Importing General Chemicals
8.1. Does importing general chemicals require an import license?
Not all general chemicals require a separate import license. However, businesses must check the applicable management lists and import conditions for each chemical before importing.
8.2. Must imported chemicals be declared?
This depends on the HS code and applicable management policy. Under the current procedure, chemicals classified under Chapters 28 and 29 of Vietnam's Nomenclature of Export and Import Goods are subject to import chemical declaration before customs clearance, except where an exemption applies under the regulations.
8.3. What is the HS code for general chemicals?
There is no single HS code for all chemicals. The HS code depends on the product's composition, chemical structure, purity, concentration, physical state, and intended use.
8.4. What is the import duty on chemicals?
Import duty depends on the detailed HS code, country of origin, applicable tariff schedule, and eligibility for preferential treatment. Businesses should check the specific product rather than apply one general rate to all chemicals.
8.5. Is an SDS required when importing chemicals?
An SDS is an important document for identifying the chemical composition, properties, and safety requirements of a product. For import chemical declaration procedures within the applicable scope, the Safety Data Sheet forms part of the required documentation under the relevant procedure.
8.6. Is a C/O required when importing chemicals?
A C/O is not always mandatory for every shipment. However, if a business wants to claim special preferential import duty under a trade agreement, it must satisfy the corresponding origin and documentary requirements.
8.7. Are general chemicals subject to specialized inspection?
Specialized inspection requirements depend on the product's composition, intended use, and applicable regulations. Businesses should determine whether chemical declaration, licensing, quality management, or other specialized procedures apply before importing.
9. Conclusion
Importing general chemicals into Vietnam requires careful review of HS classification, import duties, VAT, chemical declaration requirements, and other specialized management regulations. There is no single set of procedures or HS code applicable to all chemicals because products may differ in composition, concentration, intended use, and regulatory classification.
To ensure a smooth import process, businesses should collect complete product information, check the applicable management lists, determine the correct HS code, and prepare the SDS and relevant supporting documents before submitting the customs declaration.
Businesses should pay particular attention to the new requirements under the Law on Chemicals No. 69/2025/QH15 and its implementing regulations that took effect in 2026. Reviewing the applicable policies from the outset helps minimize risks relating to taxes, documentation, and customs clearance time.
Legal references for verification:
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Law on Chemicals No. 69/2025/QH15.
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Decree No. 24/2026/ND-CP.
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Decree No. 25/2026/ND-CP.
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Decree No. 26/2026/ND-CP.
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Circular No. 01/2026/TT-BCT.
Under the administrative procedure published by the Ministry of Industry and Trade, chemicals classified under Chapters 28 and 29 are subject to import chemical declaration before customs clearance through the National Single Window, except where an exemption applies under the regulations.
If you have difficulties when clearing customs, you can choose Just In Time as a companion.
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** See more Import Procedures for Bath Soap