Customs procedures

Procedures for importing raw sugar, refined sugar and tariff quotas

Refined sugar or pure sugar is sugar with very high purity (up to 99.9% POL – determined directly by Polarimetre sugar). They are removed from impurities to ensure food hygiene and safety requirements, but absolutely no bleaching chemicals are used. Refined sugar will be packaged immediately after production using a closed line with self-cleaning, natural and chemical-free technology. Refined sugar is often made from natural ingredients such as fruits, vegetables, milk or grains and goes through separate processing stages. Table sugar and corn syrup are two typical examples of refined sugar.


In this article, Anlita will introduce to you the process of importing refined sugar, HS code, import tax, VAT and refined sugar import policy. See the following article for details to help you understand and implement this process effectively.


1. Refined sugar import policy

Currently, the Ministry of Industry and Trade issued Circular No. 23/2019/TT-BTC regulating the non-application of tariff quotas on imports originating from ASEAN countries.

From January 1, 2020, import tariff quotas will not be applied to sugar products (HS code 1701) exported to ASEAN countries. At the same time, the amount of sugar imported from ASEAN countries is not included in the annual tariff quotas imposed by the Ministry of Industry and Trade according to the commitments of the World Trade Organization (WTO) with WTO countries.


2. HS code and import tax on raw sugar, refined sugar and other types of sugar

     HS code and import tax on raw sugar and refined sugar

  • HS code: Refined sugar with reference HS code of Group 1701: Cane or beet sugar and chemically pure sucrose, in solid form

Product code

Product description – Vietnamese


Regular import

Preferential import






Cane or beet sugar and chemically pure sucrose, in solid form








– Raw sugar not containing added flavouring or colouring matter:








– – Beet sugar



25 (NHN: 80)





– – Cane sugar specified in Subheading Note 2 to this Chapter








– – Other cane sugar



25 (NHN: 80)





– Other:








– – Containing added flavouring or colouring matter



40 (NHN: 100)





– – Other:








– – – Refined sugar



40 (NHN: 85)





– – – Other



40 (NHN: 85)




3. Procedures for importing refined sugar

3.1 Procedures for self-declaration of quality when importing refined sugar

Pursuant to Decree 15/2018/ND-CP, enterprises producing and trading refined sugar need to meet food safety requirements. Therefore, when importing refined sugar, businesses must carry out procedures for self-declaration and testing of refined sugar products.

Dossier for self-declaration of food products:

  1. Business registration certificate;
  2. Product self-declaration according to Form No. 01, Appendix I issued with this Decree;
  3. Food safety testing result sheet of the product within 12 months up to the date of submission, issued by a designated testing laboratory or a testing laboratory recognized in accordance with ISO 17025, including safety criteria. issued by the Ministry of Health according to risk management principles in accordance with international regulations or safety norms according to corresponding regulations and standards announced by organizations and individuals in case there are no regulations of the Ministry of Health (original or certified copy).
  4. Product label sample or image taken directly from the product label.

Procedure for self-declaration of imported refined sugar products:

Step 1: Advise businesses on appropriate food declaration procedures;

Step 2: Complete the publication dossier to proceed with registration at the competent State agency;

Step 3: Submit and complete fee procedures at the Food Hygiene and Safety Department and the Food Safety Department under the Ministry of Health of Vietnam;

Step 4: Monitor the process of appraising documents and issuing licenses. Receive certified certificates and documents


3.2 Customs documents for importing refined sugar

The dossier set for importing refined sugar includes the following documents:

  1. Customs declaration;
  2. Commercial invoice;
  3. Bill of lading;
  4. Packing list;
  5. Commercial contract (Sale contract);
  6. Quality inspection registration dossier;
  7. Certificate of origin (C/O) if any;
  8. Catalog (if any).

3.3 Process of importing refined sugar into Vietnam

Step 1: Fill out the customs declaration

After having all the documents and import documents as mentioned above and obtaining the HS code of the product, you can submit the registration and declaration information to the customs system via electronic software. 

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 flow, print the declaration and bring the import dossier to the customs branch to open the customs declaration. Depending on the green, yellow and red streams, perform the corresponding steps to open the declaration.

Step 3: Clear customs declaration

After checking the documents and papers if there are no problems, the customs officer will accept customs clearance for the green tea powder import customs declaration.

Step 4: Proceed to bring goods to storage warehouse

After the declaration has been cleared, the declaration will be liquidated and the necessary procedures will be carried out to bring the goods to your warehouse.


3.4. Food safety inspection procedures for imported refined sugar

Pursuant to Circular No. 52/2015/TT-BYT of the Ministry of Health: Regulating state inspection of food safety for imported foods and dossiers and certification procedures for exported foods Imports are under the management of the Ministry of Health, refined sugar must undergo food safety inspection when imported.

Where to register for food safety inspection of imported refined sugar: State Inspection Office for imported food or at specialized inspection reception points of the Institute.

Registration dossier for food safety inspection of imported refined sugar includes:

  1. 04 copies of Import Food Inspection Registration Certificate according to the form specified in form No. 04, Appendix I issued with Decree 15/2018/ND-CP dated February 2, 2018;
  2. Product self-declaration;
  3. 03 (three) Notification of results confirming that food meets the requirements for consecutive imports according to the strict inspection method for shipments and items converted from strict inspection to normal inspection (original);
  4. Copy of Packing list; Bill of Lading; Invoice (Invoice);
  5. Authorization documents of traders responsible for goods quality for organizations and individuals importing food products (if any).
  6. In addition, customers can provide additional: Import contract (Contract); Manufacturer’s Certificate of Analysis (CA), Free Sales Certificate or Health Certificate of the product.

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


4. Conclude:

Thank you for taking the time to read the article, hopefully the article will help you better understand the procedures for importing refined sugar. Besides, if you encounter any problems or difficulties during the import-export procedures, customers can choose Anlita as their companion. Our company has a team of experienced, honest and dedicated staff with each shipment, putting customer interests first.

Commit to monitoring and resolving to ensure goods arrive safely in the fastest time and at the most reasonable cost.

Please contact us immediately whenever you need to experience the best service quality.

This site is registered on as a development site.