Difficulties in determining samples for testing

VCN – Customs face challenges in determining whether imported food samples for testing are exempt from state inspection for food safety, as well as in identifying which products require registration for announcement purposes.
China eases Covid-19 testing on frozen exports from Vietnam China eases Covid-19 testing on frozen exports from Vietnam
Facing with five difficulties, the agricultural sector wants to socialise testing Covid-19 and vaccination Facing with five difficulties, the agricultural sector wants to socialise testing Covid-19 and vaccination
Inheriting the reform of food safety inspection in the draft new Decree Inheriting the reform of food safety inspection in the draft new Decree
Customs officers of Saigon port area 1 border gate inspect imported goods. Photo: T.H
Customs officers of Saigon port area 1 border gate inspect imported goods. Photo: T.H

Behn Meyer Vietnam Co., Ltd. regularly imports sample shipments from foreign suppliers for testing to develop products and announce new products, but the firm is facing problems related to the exemption from state inspection of imported food safety.

Ho Chi Minh City Vinacontrol Inspection Co., Ltd said that imported goods which are used as test samples for self-declaration of products, but not for trading on the market are exempt from State inspection of food safety.

In this regard, Clause 5, Article 13 of the Government's Decree No. 15/2018/ND-CP issued on February 2, 2018, stipulates that "Test samples whose quantities are suitable for the testing purposes and confirmed by organizations or individuals” are exempt from state inspection of food safety. According to the General Department of Customs, the above regulation still has many unclear interpretations, leading to some difficulties in implementation.

An instance of ambiguity arises regarding the term "organizations and individuals" when determining the quantity that is exempt from state inspection for food safety. It remains unclear whether this phrase refers solely to the importer or includes others as well. A similar question arises with respect to whether imported samples from Behn Meyer Vietnam Co., Ltd. are exempt from state inspection for food safety.

Customs authorities are facing multiple challenges in their procedures, including the determination of policies for yogurt products, as well as the handling of sample goods for consideration of exemption from food safety inspection. One specific challenge is related to the importation of a product containing fermented milk (82.41% full-cream milk), high-fructose corn syrup, oligosaccharide, milk cream, mixed probiotic powder (0.002%), white sugar, potato starch, food fiber from acacia, freeze-dried banana powder (0.8%), synthetic flavoring (banana flavor) (0.4%), and freeze-dried probiotic (0.12%). This product is intended for 6-month-old babies and babies from the period of teething. Customs authorities have classified the product under HS code 19.01.10.20, subheading 19.01.10, which pertains to food preparations for infant use and is intended for retail sale.

When doing customs procedures, the enterprise does not have a certificate of receipt for registration of the product announcement but only presents the results of state inspection of food safety as the Notice of results certifying that the food meets the import requirements, issued by Technical Center 1 under the Directorate of Standards, Metrology and Quality.

This notice confirms that the enterprise's products meet the import requirements but does not represent the criteria to confirm the products for infant use.

In this case, the Customs office has difficulty determining the policy for the above-mentioned yogurt products for customs clearance.

According to the provisions of Article 6 of Decree No. 15/2018/ND-CP, the food suppliers must register the declarations of the following products: dietary supplements, medical foods, food for special dietary use; dietary products for children up to 36 months; Mixed food additives with new uses, food additives that are not on the list of permitted food additives or not used for intended foods as prescribed by the Ministry of Health (hereinafter referred to as “unregistered food additives”).

Circular No. 28/2021/TT-BYT dated December 20, 2021 of the Ministry of Health, does not specify foods according to Article 6 of Decree No. 15/2018/ND-CP, but only has general provisions on supplementary products.

Based on prevailing regulations and import dossiers, the Customs authorities do not have enough grounds to determine whether the above-mentioned yogurt products are dietary products for children up to 36 months old or cases that food suppliers must register the product announcement mentioned in Article 6 of Decree 15/2018/ND-CP.

If an enterprise submits the Notice of results from the Technical Center 1 under the Directorate of Standards, Metrology and Quality, which certifies that the imported food meets the import requirements for state inspection of food safety, is this sufficient for Customs to proceed with customs clearance?

Focus on meeting requirements for verification, classification and analysis Focus on meeting requirements for verification, classification and analysis

To have a basis to guide local customs units and businesses when carrying out customs clearance procedures, the General Department of Customs has requested the Ministry of Health to provide guidance on handling the above case.

By Ngoc Linh/ Huyen Trang

Related News

Customs responds to action month for food safety in 2024

Customs responds to action month for food safety in 2024

VCN - The General Department of Customs requires units to deploy and proactively organize food safety month with the theme "Continuing to ensure food security and safety in the new situation" in accordance with the conditions, functions, tasks and characteristics of the unit's actual operations.
Ho Chi Minh City Customs proactively applies IT in customs supervision

Ho Chi Minh City Customs proactively applies IT in customs supervision

VCN - To effectively monitor goods entering and exiting the warehouse, yard and port system in the management area, Ho Chi Minh City Customs Department has proactively applied surveillance using a camera system, increasing the screening rate.
Effective inspection and supervision - a key factor for a transparent stock market

Effective inspection and supervision - a key factor for a transparent stock market

VCN - Since 2019, Securities Law officially took effect, the average annual number of penalty decisions has more than doubled compared to the period 2015-2020. This shows that the strictness of the law is being enforced effectively.
Reduce the number of licenses and inspection volume by 90 percent and 95 percent, respectively, thanks to the Decree No. 15

Reduce the number of licenses and inspection volume by 90 percent and 95 percent, respectively, thanks to the Decree No. 15

VCN - A survey of the Central Institute for Economic Management (CIEM) shows that, thanks to the Decree No. 15, enterprises can significantly reduce time, costs and risks; have more opportunities to diversify production and business activities.

Latest News

Procedures for import tax incentives for non-domestically produced raw materials and components

Procedures for import tax incentives for non-domestically produced raw materials and components

VCN - The General Department of Vietnam Customs (GDVC) has just responded and instructed Kim Long Motors Hue Joint Stock Company to carry out procedures to enjoy import tax incentives for non-domestically produced raw materials and components.
E-commerce frauds require utmost in attention from regulators

E-commerce frauds require utmost in attention from regulators

Great efforts have been made to combat counterfeit goods and trade fraud products on e-commerce channels as online shopping has become increasingly popular for many people amid booming e-commerce activities.
Is animal feed containing Formic Acid precursors "helpless" in management?

Is animal feed containing Formic Acid precursors "helpless" in management?

VCN - According to regulations, import activities of precursors must be controlled from raw materials to final products. However, there are some items containing precursors that have management inadequacies and it is not clear which sector is responsible for?
Businesses and people expect VAT cut extension to be approved

Businesses and people expect VAT cut extension to be approved

People and businesses are looking forward to the Government's proposal on extending VAT reduction in the last six months being considered and approved by the National Assembly.

More News

Proposal to continue reducing VAT by 2% to support people and businesses

Proposal to continue reducing VAT by 2% to support people and businesses

In the first 4 months of 2024, Vietnam's economy achieved a higher growth rate than the same period of 2020-2023. However, the difficulties of the economy are still great, the recovery of the business community is still slow. Therefore, the Government has just submitted a proposal to the National Assembly for consideration, allowing to the continued implementation of the policy of reducing the value-added tax (VAT) rate by 2% for a number of groups of goods and services that are being subjected to VAT rate of 10% in the last 6 months of 2024. This is a support policy that is bringing many practical effects to people and businesses.
Research and correct customs supervision processes at international airports

Research and correct customs supervision processes at international airports

VCN - To continue to improve professional processes related to customs inspection and supervision, General Department of Vietnam Customs has drafted a decision to amend Decision No. 3280/QD-TCHQ dated September 30, 2016 on the inspection and supervision process for luggage of people on exit and entry; customs supervision activities at international airports.
Small, low-value items imported on e-commerce platforms should be taxed

Small, low-value items imported on e-commerce platforms should be taxed

Millions of packages of small, low-value items that are crossing the border into Vietnam daily should be subjected to VAT, special consumption and environmental taxes, according to industry experts and domestic e-commerce sellers.
Customs finds difficulties because there is no e-cigarette management policy

Customs finds difficulties because there is no e-cigarette management policy

VCN - E-cigarette products are invading and being used more and more commonly in our country, especially among young people, teenagers, and students. Meanwhile, there is currently no management policy for this item, making it difficult for Customs to determine violations and apply sanctions.
Are goods imported on-spot for export production eligible for tax refund?

Are goods imported on-spot for export production eligible for tax refund?

VCN - That is a problem of the Binh Duong Customs Department related to the process of handling tax refunds for goods imported to produce exported goods and exported by Thai Binh Investment Joint Stock Company.
Risk prevention solutions for export processing and production enterprises

Risk prevention solutions for export processing and production enterprises

VCN - Identifying common errors to comply with regulations, prevent risks, and limit mistakes arising in preparing final settlement reports is an issue which many export processing and production enterprises concern.
Conditions for price reduction of imported goods

Conditions for price reduction of imported goods

VCN - To meet the price reduction conditions, the documents, sales contracts, and price reduction agreements must state the reason for the price reduction.
Circular 83/2014/TT-BTC will be abolished from June 8

Circular 83/2014/TT-BTC will be abolished from June 8

VCN - On April 23, the Minister of Finance issued Circular 25/2024/TT-BTC on abolishing Circular 83/2014/TT-BTC guiding the implementation of Value Added Tax (VAT) under Vietnam's Nomenclature of imports. Accordingly, Circular 83/2014/TT-BTC will be abolished from June 8, 2024.
Proposal to continue reducing VAT by 2% in the last  6 months of 2024

Proposal to continue reducing VAT by 2% in the last 6 months of 2024

VCN - The Government has just submitted a proposal to the National Assembly to consider and allow the continued implementation of the policy of reducing Value Added Tax (VAT) by 2% for a number of groups of goods and services that are currently subject to a VAT rate of 10% in the last 6 months of 2024 (from July 1, 2024 to December 31, 2024). According to the Government's calculations, applying the policy of reducing the VAT rate by 2% for the last 6 months of 2024 reduces revenue by about 24 trillion VND.
Read More

Your care

Latest Most read
Procedures for import tax incentives for non-domestically produced raw materials and components

Procedures for import tax incentives for non-domestically produced raw materials and components

VCN - Appendix III on the List of areas eligible for investment incentives attached to Decree 31/2021/ND-CP of the Government stipulates economic zones and high-tech zones in an extremely disadvantaged area.
E-commerce frauds require utmost in attention from regulators

E-commerce frauds require utmost in attention from regulators

Great efforts have been made to combat counterfeit goods and trade fraud products on e-commerce channels as online shopping has become increasingly popular for many people amid booming e-commerce activities.
Is animal feed containing Formic Acid precursors "helpless" in management?

Is animal feed containing Formic Acid precursors "helpless" in management?

VCN - According to regulations, import activities of precursors must be controlled from raw materials to final products. However, there are some items containing precursors that have management inadequacies and it is not clear which sector is responsible
Businesses and people expect VAT cut extension to be approved

Businesses and people expect VAT cut extension to be approved

People and businesses are looking forward to the Government's proposal on extending VAT reduction in the last six months being considered and approved by the National Assembly.
Proposal to continue reducing VAT by 2% to support people and businesses

Proposal to continue reducing VAT by 2% to support people and businesses

The Government has just submitted a proposal to the National Assembly for consideration, allowing to the continued implementation of the policy of reducing the VAT rate by 2% in the last 6 months of 2024
Mobile Version