TL;DR · 核心要点
本文并非越南政府发布的税务法规文件，而是VnExpress报道的一则商业新闻，介绍新加坡烘焙企业Sunshine Bakeries在新加坡本地推出榴莲面包产品，并未涉及越南市场准入、进口、销售或税务安排。因此，该内容不触发越南任何新增税务义务、申报要求或许可变更。关键合规提示：若企业拟将同类产品出口至越南，须遵守越南财政部第123/2023/ND-CP号法令关于进口食品增值税（VAT 10%）、特别消费税（如适用）、进口关税（HS Code 1905.90 – 其他烘焙食品，最惠国税率7–15%）及越南卫生部（MOH）第19/2023/TT-BYT食品标签与检验规定。实际影响：尚未进入越南市场的企业无需立即行动；但计划出口者须提前完成越南食品进口商注册、产品通报（via VFFS Portal）及越南语标签备案。
✅ 合规行动清单 · Compliance Checklist
- ›确认产品HS编码（建议归入1905.90），向越南海关总署（GDT）查询最新最惠国税率
- ›委托越南持牌食品进口商或注册本地授权代表，通过VFFS门户提交产品通报（需15个工作日内完成）
- ›按MOH第19/2023/TT-BYT号通知制作越南语标签，含成分、过敏原、保质期及进口商信息
- ›Classify product under HS 1905.90 and verify current MFN import duty rate with Vietnam General Department of Vietnam Customs (GDT)
- ›Appoint a licensed Vietnamese food importer or register a local authorized representative to file product notification via the Vietnam Food Safety Authority (VFFS) portal
- ›Prepare Vietnamese-language labels compliant with MOH Circular 19/2023/TT-BYT — including ingredients, allergens, expiry date, and importer details
English Summary
This is a commercial news article from VnExpress International reporting on Singapore-based Sunshine Bakeries launching a durian milk bun in Singapore — not Vietnam. No Vietnamese tax, customs, or licensing requirements are introduced or triggered by this announcement. However, foreign food manufacturers planning to export similar products to Vietnam must comply with: (1) 10% VAT on import; (2) applicable import duties (e.g., HS 1905.90: 7–15% MFN rate); (3) mandatory pre-market notification via Vietnam’s Food Safety Authority (VFFS Portal); (4) MOH Decree 19/2023/TT-BYT for labeling (Vietnamese language, ingredient list, expiry date); and (5) registration of local authorized representative. Affected entities include Singaporean F&B exporters, distributors, and e-commerce platforms selling into Vietnam. No deadline applies to this news item, but market entry requires 15–30 days for product notification and label approval. Practical implication: Proactive compliance prevents shipment rejection at Vietnamese ports.
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立即咨询 →常见问题解答
我们是新加坡烘焙公司，想把榴莲面包卖到越南，要交多少税？+
需缴纳进口关税（HS 1905.90，最惠国税率7–15%）、10%进口环节增值税（VAT）；若含酒精或特殊添加成分，可能适用特别消费税。不含税成本基础上综合税负约18–28%。具体税率须依完整配方和包装规格由越南海关核定。
越南是否要求进口食品必须有本地代理商？+
是的。根据越南《食品安全法》第13条，所有进口预包装食品必须由越南境内注册的法人实体作为‘责任进口商’或‘授权代表’，承担产品合规、召回及标签法律责任。境外企业不可直接申报进口。
产品通报VFFS需要多长时间？能否加急？+
标准处理周期为15个工作日。目前VFFS不提供官方加急通道，但材料齐全、标签无误时通常10–12天可获批。建议提前准备越南语标签样稿及自由销售证明（FSF）公证件。
面包类食品在越南要办生产许可证吗？+
不需要。进口食品仅需完成VFFS产品通报（Notification），而非生产许可（License）。但若在越南设厂分装或再加工，则须另行申请MOH工厂认证及GMP符合性声明。
越南标签必须全用越南语吗？英文成分表可以保留吗？+
必须全部使用越南语。根据MOH第19/2023/TT-BYT号通知，所有强制标示内容（含成分、过敏原、营养信息、生产商地址）均须以规范越南语呈现；英文仅可作为补充，不得替代越文，且字体不得大于越文。
相关关键词
Vietnam food import taxSingapore exporter VietnamVAT Vietnam foodMOH Vietnam labelingVFFS portal
📄 官方原文参考（英文）点击展开
Singapore bread maker Sunshine Bakeries to offer Musang King durian milk bun - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Three zodiac signs destined for a comfortable old age with caring children and ample wealth 2. Vietnam has 8 billionaires in Forbes’s annual list 3. Chinese mathematician Wan Daqing leaves US after 30 years to join Chongqing University 4. Phu Quoc surpasses Maldives to be named Asia's second best island in DestinAsian ranking 5. Singaporeans keep shopping in Malaysia despite stronger ringgit 6. Son criticizes father for saving $76,000 instead of giving early inheritance 7. Vietnam's airline costs jump 60-70% as Middle East conflict triples jet fuel prices 8. Vietnam Airlines to launch direct flights from HCMC to Thailand resort island 9. Who are the 5 youngest billionaires globally in 2026? 10. World's most expensive passport revealed and it's not Singapore Singapore bread maker Sunshine Bakeries to offer Musang King durian milk bun By Dat Nguyen  March 11, 2026 | 01:44 am PT Singapore bread manufacturer Sunshine Bakeries is set to start selling its Musang King durian milk buns on March 20, ahead of the durian season. The new snack will be released across major supermarkets and convenience stores in Singapore. It features real Musang King durian filling sourced from the rare early-March harvest, paired with Sunshine Bakeries’ signature Hokkaido Milk bun, Channel News Asia reported. Musang King durian milk bun made by Sunshine Bakeries. Photo courtesy of the company The bun will retail for SGD2.50 (US$1.97) and will be produced in limited quantities each day, "given the nature of early-season yields," the company said."Durian lovers crave the fruit all year round and with the Musang King Durian Milk Bun, we wanted to bring them a taste of the season’s first harvest," said Michelle Ang, chief marketing officer at Sunshine Bakeries.The company said its bun delivers the gold standard of durian indulgence: rich, custard-like and fragrant.Musang King is a premium durian variety mostly grown in Malaysia. It was named among the 25 best-rated fruits in Southeast Asia this year, as voted by readers of international food magazine TasteAtlas in February. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000