Under Decree 26/2026/NĐ-CP (issued on 17 January 2026, effective from the date of signing), a chemical import declaration for chemicals in Chapter 28 and Chapter 29 must be made through the National Single Window Portal before customs clearance (Article 6, clause 1). The dossier includes the safety data sheet (Article 6, clause 2). You need to determine which chapter each HS code falls under and prepare all documents before the goods arrive.
Where a chemical shipment gets stuck when the declaration is wrong or incomplete
The declaration obligation rests with the importing organization or individual, and must be completed before customs clearance (Article 6, clause 1). The feedback on the chemical import declaration has legal validity for carrying out customs clearance procedures (Article 6, clause 3, point c). Inference from this rule: until the declaration feedback is issued, the shipment lacks that legal basis for clearance. For a plant, this risks disrupting the raw material receiving plan and the production plan. The point about the production plan is the editors' inference; the decree does not state it.
The safety data sheet is a mandatory component of the dossier (Article 6, clause 2, point c). A dossier without it is incomplete under the regulation. The decree does not state how the system handles an incomplete dossier.
The declarant is also legally responsible for the accuracy of the information declared on the portal forms and of the documents, papers and electronic data in the dossier. If the declared information is inaccurate, the electronic declaration dossier serves as the basis for the competent person to impose administrative penalties (Article 6, clause 4).
Checks do not stop at the clearance stage. The Ministry of Industry and Trade leads, in coordination with relevant ministries and sectors, the inspection of declaration activities (Article 6, clause 5). The organization's import data is shared with local sector management authorities through the specialized chemical database (Article 6, clause 6). After clearance, the Customs system sends feedback on the clearance status, including the declaration, the chemicals and the cleared quantity, through the Ministry of Industry and Trade's system (Article 6, clause 3, point c). Declared figures can therefore be cross-checked against cleared figures later.
Limits of the source: The decree states penalties only at the level of principle. It does not set out penalty levels, penalty forms or the processing time for declaration dossiers, so this article does not cover them. When needed, consult the competent administrative penalty regulations.
3 decisive points in the declaration requirement
Scope: chemicals in Chapter 28 and Chapter 29
The chemicals that must be declared are imported chemicals in chapter 28 and chapter 29 of the Vietnam Export and Import Commodity List issued by the Minister of Finance (Article 6, clause 1). This list is the HS code schedule used in import and export. As general knowledge of the HS schedule, Chapter 28 is generally associated with inorganic chemicals and Chapter 29 with organic chemicals. This is the editors' explanation; the decree does not provide it and does not list which chemicals fall under the two chapters.
Determining the correct chapter is the first step, because the HS code decides whether a shipment falls within the declaration scope. The method is to look up the HS code of each item in the list issued by the Minister of Finance. The content of the list is not in the decree, so check the original list.
The decree provides exemptions from declaration under Article 6 (Article 6, clause 7):
- special-control chemicals that have been granted an Import License;
- prohibited chemicals that have been granted an Import License;
- imports of less than 10 kg of chemicals within the declaration scope;
- imports of less than 01 kg of a new chemical for testing and evaluating physicochemical properties;
- mixtures whose HS code is not in chapter 28 or chapter 29, even if they contain chemicals from these two chapters.
Mixtures are the easy point to get wrong. Handle the "less than 10 kg" threshold with care as well: the text does not say whether it is counted per shipment, per item or per period, so check the original text before applying it. Being exempt from declaration under Article 6 does not remove other obligations, such as the Import License for special-control chemicals and prohibited chemicals (Article 14, Article 18).
Declaration channel: the National Single Window Portal
The declaration is made electronically through the National Single Window Portal (Article 6, clause 1, clause 3, point b). The organization or individual creates a login account and files the declaration on the form specified on the portal, including the information and attached files (Article 6, clause 3, point a).
The processing flow is as follows: the declared information is automatically transferred to the public service portal system of the Ministry of Industry and Trade. This system automatically sends feedback through the National Single Window to the declarant and the Customs authority (Article 6, clause 3, point b). The declaration form and the feedback form are prescribed by the Minister of Industry and Trade (Article 6, clause 3, point d).
Limits of the source: The decree does not describe each operating step on the portal, the feedback time, or how to handle system errors. Use the guidance of the Ministry of Industry and Trade and of the portal for these points.
Timing and dossier: before clearance, with the safety data sheet
The declaration must be made before customs clearance (Article 6, clause 1). The dossier has four components (Article 6, clause 2):
- information on the declaring organization or individual and information on the imported chemicals;
- the original commercial invoice, with a Vietnamese translation "authenticated by the organization" if the invoice is in a foreign language;
- the safety data sheet;
- for non-commercial items without a commercial invoice, a notice of arrival at the port may be used in place of the invoice.
In this dossier, the safety data sheet is a mandatory component. The safety data sheet (commonly called an SDS) is a document describing the hazardous properties of a chemical and how to handle it safely. This is the editors' explanation; the decree does not define the term, and Article 6 does not specify the required content, form or language of the sheet.
The decree also does not specify that the sheet must be issued by the supplier or must exist before the goods arrive at port. What is certain is that the sheet must be in the dossier, and the declaration must be completed before clearance. Requesting the sheet from the supplier before the goods arrive at port is the editors' practical recommendation.
How to apply this to your import shipment
Step 1 — Review the HS codes of the imported chemicals and mark codes in Chapter 28 and 29
List the items in the shipment and look up the HS code of each item in the Vietnam Export and Import Commodity List issued by the Minister of Finance. Mark items whose codes fall under Chapter 28 or Chapter 29 (Article 6, clause 1). Then check the exemption cases: under 10 kg, mixtures with a code outside the two chapters, special-control or prohibited chemicals that already have an Import License, and under 01 kg of a new chemical for testing (Article 6, clause 7). The decree gives no guidance on classifying HS codes, so check the original list.
Step 2 — Collect the safety data sheet for each item from the supplier and check that the product name matches
Each item subject to declaration needs a safety data sheet in the dossier (Article 6, clause 2, point c). Practical suggestion: get the sheet from the supplier and check that the product name on the sheet matches the invoice and the declared information, because the declarant is responsible for the accuracy of the dossier (Article 6, clause 4). The decree does not prescribe this check.
Also collect the original commercial invoice. If the invoice is in a foreign language, prepare a Vietnamese translation authenticated by the organization (Article 6, clause 2, point b). For non-commercial items, a notice of arrival at the port may be used in place of the invoice (point d).
Step 3 — Declare through the National Single Window Portal before starting clearance procedures; check the original text when a point is unclear
Create an account on the form on the portal, attach the dossier, submit the declaration, then wait for feedback through the portal (Article 6, clause 3, points a and b). The feedback has legal validity for carrying out clearance procedures (point c). The feedback goes to both the declarant and Customs; passing the result on to the customs procedures team or unit is a practical recommendation.
The decree does not state the processing time, how to amend a submitted declaration, fees or the content of the forms. For these points, check the original text and the guidance of the Ministry of Industry and Trade.
Common mistakes in chemical import declaration
- Determining the wrong HS chapter. The declaration scope is tied to Chapter 28 and 29 (Article 6, clause 1). Getting the chapter wrong leads to over-declaring or missing items. Remember also the exception for mixtures with an HS code outside the two chapters (Article 6, clause 7).
- Waiting until the goods arrive to request the safety data sheet. The sheet is part of the declaration dossier, and the declaration must be completed before clearance (Article 6, clause 1, clause 2, point c). Inference from the procedural sequence: requesting the sheet after the goods arrive slows down the whole chain.
- Declaring late relative to clearance. The decree only requires the declaration "before customs clearance", and the declaration feedback is the basis for carrying out clearance procedures (Article 6, clause 1, clause 3, point c). The decree does not set a deadline tied to the date the customs declaration is opened.
- Missing the authenticated Vietnamese translation when the invoice is in a foreign language (Article 6, clause 2, point b).
- Declaring information that does not match the documents. The declarant is responsible for accuracy (Article 6, clause 4).
- Applying the old regulations. Decree 113/2017/NĐ-CP and Decree 82/2022/NĐ-CP ceased to be effective from the date Decree 26/2026/NĐ-CP took effect (Article 31, clause 3).
- Confusing it with other obligations. The import declaration under Article 6 is different from declaring information on products and goods containing hazardous chemicals on the specialized chemical database (Article 29). The two obligations differ in subject and in where the declaration is made.
Frequently asked questions
When does Decree 26/2026 take effect?
Decree 26/2026/NĐ-CP was issued on 17 January 2026 and takes effect from the date of signing (Article 31, clause 1). Only Article 19 and Article 20 on chemical storage services take effect from 01 July 2026 (Article 31, clause 2), which are not directly related to import declaration.
Which chemicals must be declared on import?
Chemicals in Chapter 28 and Chapter 29 of the Vietnam Export and Import Commodity List issued by the Minister of Finance (Article 6, clause 1). Some cases are exempt, such as imports under 10 kg or mixtures with an HS code outside the two chapters (Article 6, clause 7). Check the original text on how the 10 kg threshold is counted.
Where do I make the chemical import declaration?
The declaration is made through the National Single Window Portal, before customs clearance (Article 6, clause 1, clause 3, point b). The declared information is automatically transferred to the public service portal of the Ministry of Industry and Trade, and the system sends feedback through the National Single Window to the declarant and the Customs authority.
Does the chemical declaration dossier need a safety data sheet?
Yes. The safety data sheet is a component of the dossier (Article 6, clause 2, point c). The dossier also includes the declaration information and the original commercial invoice, with a Vietnamese translation authenticated by the organization if the invoice is in a foreign language (Article 6, clause 2, points a and b).
Conclusion
A chemical import declaration under Decree 26/2026/NĐ-CP is a step completed before customs clearance, made electronically and with a complete dossier. Key points to remember:
- Decree 26/2026/NĐ-CP was issued on 17 January 2026 and takes effect from the date of signing (Article 31, clause 1).
- The scope is imported chemicals in Chapter 28 and Chapter 29 of the Vietnam Export and Import Commodity List, with exemption cases (Article 6, clause 1, clause 7).
- The declaration is made through the National Single Window Portal before customs clearance; the declaration feedback has legal validity for carrying out clearance procedures (Article 6, clause 1, clause 3, point c).
- The dossier includes the safety data sheet and the commercial invoice (Article 6, clause 2).
- The declarant is responsible for accuracy. For forms, portal operations or penalties, check the original text and the guidance of the competent authority (Article 6, clause 4).
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