Milk and dairy products are essential products. Therefore, the demand for milk as well as the growth rate of the market has always remained at 2. However, domestic production capacity has not yet met domestic demand. Especially at a time when the average income of Vietnam is increasing, consumers’ interest in healthy products such as milk is always high.
There are many types of imported milk on the market: fresh milk, whole milk powder, condensed milk, yogurt, formula milk, etc.
MILK MILK AND MILK PRODUCTS
Milk and dairy products are quite diverse. For each type, there will be a separate HS code classification. Include:
– Raw milk: HS 0401.10.10; 0401.10.90; 0401.20.10; 0401.20.90; 0401.40.10; 0401.40.20; 0401.40.90; 0401.50.10; 0401.50.90
– Instant milk: under subheading 1901, specifically HS 19011010; 19011020;19011030; 19011091; 19011092; 19011099
– Milk powder: HS 0402.10.41; 0402.10.49; 0402.10.91; 0402.10.99
MILK AND MILK PRODUCTS IMPORT TAX
When importing Raw Milk Enterprises need to pay the following taxes:
VAT 10%
Normal import tax 5%
Preferential import tax rate of 15%
When importing powdered milk, enterprises need to pay the following taxes:
VAT 10%
Normal import tax 3-7.5%
Preferential import tax rate 2-5%
When importing Instant Milk, Enterprises need to pay the following taxes:
VAT 10%
Normal import tax 5-27%
Preferential import tax rate 7-18%
NECESSARY PROCEDURES FOR IMPORTING MILK AND DAIRY PRODUCTS INTO VIETNAM
According to regulations, dairy products are not on the list of goods banned from import and export. However, in order to import this item, enterprises need to follow the prescribed procedures:
– Self-declaration of products or Product announcements
– Do animal quarantine (applicable to self-declared items)
– Register for Food Safety
Detailed instructions on procedures for importing dairy products are as follows:
PRODUCT DISCLOSURE AND SELF-DISCLOSURE
This is an important step that must be done before shipping. Enterprises need to import samples first to make announcement or self-announce products. The time to make publication and self-publish is usually 10-15 working days.
For foreign dairy products, it will be divided into 2 cases as follows:
– For powdered milk products/instant milk: the goods must make a declaration before being imported into Vietnam. When the goods arrive in Vietnam, they do normal customs, not having to do quarantine and food safety inspection
– For other dairy products: enterprises make self-declaration before importing. However, when the goods arrive, you have to do the following 2 steps: Quarantine and Food Safety Inspection
ANIMAL TESTING REGISTRATION – Applying for a MILK IMPORT PERMIT
According to Circular 11/2021/TT-BNNPTNT, there is a list of goods subject to animal quarantine upon importation, including some dairy products. Enterprises are required to apply for a license or register for quarantine for powdered milk before delivering the goods. There are some notes at the quarantine registration step:
– Method of submission: online through the National Single Window System
– Documents to be prepared:
(1) Application for import quarantine according to form 19, Law on Veterinary Medicine: 01 scanned copy
(2) Health certificate of exporting country: 01 scanned copy
(3) Health commitment letter: 01 scanned copy
(4) In addition, the Department of Animal Health may request to provide the factory code (certificate of registration).
– Time: after 2-3 days, the Quarantine Department will issue a Quarantine Instruction Dispatch
CHECKLIST DECLARATION ONLY
After the Department of Animal Health has a written consent for Quarantine and appoints an agency to quarantine the consignment, the enterprise shall make a quarantine declaration according to the instructions and receive a quarantine certificate/quarantine certificate. At this step, businesses need to declare in both forms: online and paper documents.
DECLARATION ONLINE ON COUNTRY ONE STORE SYSTEM
Enterprises shall declare information according to the form on the national single-window system. Also attach the necessary documents:
– Bill, IV of the shipment (scanned copy)
– Health certificate (scanned copy)
– Certificate of factory code,… (scan attached online)
SUBMISSION OF PAPER DOCUMENTS AT ANIMAL CHECKLIST DEPARTMENT
After registering on the one-stop system, businesses need to prepare a full set of paper documents to be submitted to the Sub-Department of Animal Quarantine:
– Print the declaration form from the 1-door system, sign and seal
– Bill of Lading, Commercial Invoice: 1 photocopy
– Health certificate: original
– Written consent to quarantine of the Department of Animal Health: printed from the one-stop system
– Notice of arrival of goods
SAMPLE SERVICES AND ISSUANCE OF PHARMACOLOGY
After the dossier is received, the animal quarantine agency at the border gate will notify the time and place to conduct the quarantine and issue the certificate. There are a few caveats to this step:
– In case the shipment is not sampled, a quarantine certificate will be issued within 1-2 working days
– For shipments subject to sampling, the time to issue a certificate is 4-5 working days. Normally, the sampling frequency is 5 batches sampled at a time
TESTING INDICATORS FRESH MILK AND PRODUCTS FROM MILK
Sensory parameters of FRESH MILK:
Color
Taste
Status
CHEMICAL INDICATORS OF FRESH MILK:
Moisture, (mass %)
Milk protein content in milk nonfat dry matter (mass %)
Milk fat content (% mass)
Maximum limit of contaminants
Heavy metal indicator
Lead (mg/kg)
Tin (for products contained in white bags, mgkg)
Stibi (mg/kg)
Arsenic (mg/kg)
Cadmium (mg/kg)
Mercury (mg/kg)
Mycotoxin index
Aflatoxin M1(mg/kg)
Melamine (mg/kg)
MICROLOGICAL INDICATORS OF MILK PRODUCTS:
Enterobacteriaceae
Staphylococci positive for coagulase
Staphylococcus endotoxin (Staphylococcal enterotoxin)
Lmonocytogens
Salmonella
Liquid Microbial Indicators of Fresh Milk:
Enterbacteriaceae
monocytogenes
MICRO-BIOLOGICAL INDICATORS OF PHOMAT PRODUCTS FROM FRESH MILK INGREDIENTS:
Staphylococci positive for coagulase
monocytogenes
Salmonella
Staphylococcal enterotoxins from Staphylococcus
Microbial parameters of PHOMAT PRODUCTS FROM HEAT TREATED MILK:
coli
Staphylococci positive for coagulase
Staphylococcal enterotoxins from Staphylococcus
monocytogenes
Salmonella
STATE INSPECTION ON FOOD SAFETY AND HYGIENE
When there is a notice of goods, in parallel with the registration and declaration of animal quarantine, the enterprise must register for the state inspection of food safety and hygiene. Food safety inspection is usually carried out by a third party appointed by a state agency
The set of registration documents for food safety inspection includes:
– Certificate of registration of imported food safety and hygiene
– Product self-announcement: photo
– Bill of lading: photocopy
– Invoice: snapshot
– Customs declaration
Food safety inspection time is about 2-3 working days.
CUSTOMS PROCEDURES FOR IMPORTED DAIRY PRODUCTS
The order of customs clearance is as follows:
Step 1: Declare customs on the VNACSS/VCIS customs system
Step 2: Prepare customs documents. Including: Declaration of imported goods; Commercial invoice (1 copy); Bill of Lading (1 copy); Certificate of quarantine (1 copy); Certificate of food hygiene and safety (1 copy); Product announcement or Receipt of registration of self-declaration of products (1 copy); Value declaration (2 copies); Certificate of origin of goods (1 copy)
Step 3: The enterprise opens the declaration at the border gate:
– Green stream: Exemption from inspection of paper records and exemption from physical inspection of goods. When the shipment is accepted by the customs office, the next step is to move to step .
– Golden stream: Check customs documents
– Red stream: actual inspection of goods
Step 4: The enterprise prints the customs clearance declaration to pick up the goods
TRADE INSPECTION
In commercial activities, milk, from the time it is produced to the time it is delivered to the buyer/consumer, has to go through many stages (transportation, delivery, preservation, etc.). errors, losses, etc., leading to disputes between the parties involved in the purchase/sale contract.
Some common disputes are:
Errors in quantity, volume, quality, packaging, value of goods, origin, type of goods, condition, safety, hygiene standards, and other content as required of cutomer. (inspection under commercial contract)
Loss and causes leading to loss, division of responsibility, compensation level of related parties when goods are lost; (insurance loss assessment)
Time, place of delivery, transfer of ownership, risks to the goods … To directly prevent and have a legal basis to resolve disputes that occur quickly when goods are damaged or missing. , loss, damage, etc., the contracting parties often include in the commercial contract a clause to designate an independent, neutral, competent/reputable inspection organization to conduct the inspection and issue the results of the inspection. conformity of goods quality, quantity and volume with the signed contract.
