F.O.C Samples Imported for Testing for Product Declaration: Conditions for Exemption from Food Safety Inspection

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On 29/9/2026, the Regional Customs Sub-Department II (Chi cục Hải quan khu vực II) issued Official Letter No. 22725/HQKV2-NVHQ on the food safety inspection of imported F.O.C samples used for testing to serve product declaration.

The notable point is the conditions applicable to testing or research samples, rather than relying solely on the fact that the goods are supplied free of charge.

Conditions for inspection exemption for testing samples

Pursuant to Clause 5, Article 13 of Decree No. 15/2018/NĐ-CP, products that are testing or research samples are exempt from state inspection of food safety for imports when the quantity is appropriate to the testing or research purpose and there is a confirmation from the organization or individual. This inspection exemption does not apply to cases where there is a food safety warning.

For goods imported for testing in order to apply for product declaration, enterprises need to cross-check three factors:

Purpose of import: the goods are actually used as testing or research samples.
Import quantity: appropriate to the testing or research needs.
Confirmation of the organization or individual: showing the purpose of using the samples as prescribed.

The Regional Customs Sub-Department II (Chi cục Hải quan khu vực II) does not draw a general conclusion on inspection exemption for all F.O.C shipments. The handling must be based on the dossier and the actual characteristics of each shipment.

F.O.C goods are not automatically exempt from inspection

F.O.C indicates that the goods are supplied without charge. Meanwhile, the basis for inspection exemption cited in the Official Letter is the nature of testing or research samples, the appropriate quantity and the related confirmation.

Therefore, the information “sample” or “F.O.C” on documents must be consistent with the actual purpose and use. Enterprises should prepare documents showing the products to be tested, the required sample quantity and confirmation of the import purpose to support the cross-check.

These documents must accurately reflect the shipment; it should not be inferred that all goods sent free of charge fall within the cases of exemption from food safety inspection.

Other cases exempt from or not subject to inspection

The Official Letter also cites Clause 4, Article 3 of Circular No. 15/2024/TT-BYT. Accordingly, cases exempt from or not subject to state inspection of food safety include:

Goods named in the List but falling under the exemption cases in Article 13 of Decree No. 15/2018/NĐ-CP, except where there is a food safety warning.
Goods named in the List but not intended for use as food, additives or food processing aids.
Utensils and packaging materials named in the List but not containing or in direct contact with food.
Goods not included in the List, except for the case provided at Point b, Clause 3, Article 3 of the Circular.

For samples imported for testing, enterprises need to correctly determine the basis for inspection exemption before making the declaration. Exemption from food safety inspection at the import stage needs to be distinguished from the subsequent testing and product declaration process.

(Pursuant to Official Letter No. 22725/HQKV2-NVHQ dated 29 September 2026)

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