IMPORTING MOON CAKES

IMPORTING MOON CAKES

1. LEGAL BASIS Importing moon cakes is governed by the Food Safety Law – Law No. 55/2010/QH12.
   Based on Decree No. 15/2018/ND-CP issued by the Government: Detailed regulations on implementing certain provisions of the Food Safety Law.
   Circular No. 52/2015/TT-BYT issued by the Ministry of Health: Regulations on state inspection of food safety for imported food and procedures for issuing certificates for exported food under the management of the Ministry of Health.

   ⇒ Businesses do not need to apply for an import license for moon cakes.
   ⇒ Businesses must register to declare the quality of moon cakes for market consumption.

2. HS CODE AND IMPORT TAX 2.1 HS CODE FOR MOON CAKES
   Moon cakes fall under the HS code section for processed foods; beverages, spirits, and vinegar; tobacco and substitutes; nicotine-containing or non-nicotine products for smoking; other nicotine products.
   Chapter 19: Preparations from cereals, flour, starch, or milk; various types of cakes
   Group 1905: Bread, pastry, cakes, cookies, and similar products, with or without cocoa; wafers, tablets, and similar products.

   • 190590 – Other

   • 19059040 – – – Pastries

   2.2 IMPORT TAXES

   Value-Added Tax (VAT): 8%

   Normal import duty: 45%

   Preferential import duty: 30%

   If there is a Certificate of Origin (C/O) form E, ASEAN-China Free Trade Area (ACFTA) preferential import duty: 0%

3. IMPORT PROCEDURES 3.1 SELF-DECLARATION OF PRODUCT QUALITY
   According to Decree 15/2018/ND-CP, businesses must meet food safety requirements. Therefore, when importing moon cakes, businesses must complete the self-declaration procedure and product testing.

   Required documents for self-declaration of food products:

   • Business registration certificate

   • Self-declaration form (Form No. 01, Appendix I, issued with this Decree)

   • Food safety test results issued within 12 months before the application date by a designated or ISO 17025-accredited laboratory, including safety indicators issued by the Ministry of Health or international standards if no Ministry regulation exists (original or notarized copy)

   • Product label sample or image of the product label

   Self-declaration process for imported moon cakes:

   • Step 1: Consult with the business on appropriate food declaration procedures

   • Step 2: Complete the declaration documents for registration with the relevant government authority

   • Step 3: Submit and finalize fees at the Food Safety Department and the Food Safety Bureau under the Ministry of Health of Vietnam

   • Step 4: Monitor the review process, receive the certificate, and finalized documents

   3.2 CUSTOMS DOCUMENTS
   The import dossier for moon cakes includes the following documents:

   • Customs declaration form

   • Commercial invoice

   • Bill of lading

   • Packing list

   • Sale contract

   • Quality inspection registration documents

   • Certificate of Origin (C/O) if available

   • Catalog (if available)

   3.3 IMPORT PROCESS INTO VIETNAM

   • Step 1: Submit the customs declaration form Once all documents and information are complete, including HS code, the registration information is submitted to the customs system electronically.

   • Step 2: Open customs declaration After submission, the customs system will return the declaration result. Based on the result, print the declaration form and take the import documents to the customs office for processing, following the green, yellow, or red lane procedures as appropriate.

   • Step 3: Customs clearance After reviewing the documents and finding no issues, customs officers will approve the clearance of the moon cake import declaration.

   • Step 4: Deliver goods to storage After clearance, complete the final procedures and transport the goods to your warehouse.

   3.4 FOOD SAFETY INSPECTION PROCEDURE
   Location for food safety inspection of imported moon cakes: State Inspection Department for Imported Food or specialized inspection points at the Institute.
   Required documents for food safety inspection:

   • 04 copies of the import food inspection registration form (Form No. 04, Appendix I, issued with Decree 15/2018/ND-CP)

   • Self-declaration form

   • 03 consecutive notifications of product compliance for import, converting from strict to normal inspection (original)

   • Copy of product list (Packing list); Bill of Lading; Invoice

   • Authorization documents for the trader responsible for the product’s quality if applicable

   Additionally, customers may provide: Import contract, manufacturer’s Certificate of Analysis (CA), Free Sales Certificate, or Health Certificate.

   Processing time:
   For strict inspection cases: 3 – 7 working days from receipt of complete documents, sampling, and testing.

   3.5 LABELING REQUIREMENTS FOR IMPORTED MOON CAKES
   Imported moon cakes must have labels according to current regulations:

   • Name and origin of the product

   • Production date and expiration date

   • Name and address of the responsible organization or individual

   • Product composition and structure

   • Food safety information

   • Storage and usage instructions

   • Other contents depending on the nature of each type of goods