In order to properly determine import policies and procedures, it is necessary to first determine the HS code of the item.
HS Code Fruits Fresh Fruits
HS Code of Chapter 08: Edible fruits and nuts, orange peels of the genus citrus or melons.
Import tax on fresh fruits and vegetables to Vietnam
Fresh fruits and vegetables are on the list of not subject to VAT at the import stage, therefore, usually, when importing fresh fruits and vegetables to Vietnam, importers need to pay the preferential import tax rates as mentioned above. shown in the table above by HS code.
Steps to carry out customs procedures for importing fresh fruit
Step 1: After signing the purchase and sale agreement, the importer needs to apply for a quarantine permit at the Plant Protection Department (the best time to do this is before loading the goods on the ship/airplane).
Step 2: When the goods arrive at the port, they are stored for storage and then registered for quarantine (quarantine time usually takes from about 24 hours to 48 hours).
Step 3: Receive the certificate of quarantine and return it to the customs, then clear the goods and return to the importer’s warehouse.
Customs dossier for importing fresh fruit to Vietnam
Customs dossiers for importing fresh fruit to Vietnam normally include:
Commercial Invoice – Copy of the business, with some branches, the original needs to be submitted when the shipment is subject to special preferential tax with some C/O forms (eg Form E)
Bill of lading – Copy of business
Introduction paper – Original
Certificate of origin – Original or electronic copy in case the importer wants to enjoy special preferential import tax
In some cases, add: Packing List – Copy of business
For some branches: add the Agreement to develop the Customs-Enterprise Partnership – Original
Quarantine license is still valid
Quarantine certificate for consignment
What license is required to import fresh fruits and vegetables?
(i). The exporter must belong to the country/territory that has registered to export products of plant origin to Vietnam.
| TT | Tên nước | Ngày công nhận | Ghi chú |
| 1 | The United State of America | 28/6/2011 | |
| 2 | Republic of France | 8/8/2011 | |
| 3 | Australia | 8/8/2011 | |
| 4 | New Zealand | 8/8/2011 | |
| 5 | Canada | 29/8/2011 | |
| 6 | The Kingdom of Thailand | 30/9/2011 | |
| 7 | Korea | 01/11/2011 | |
| 8 | Republic of Chile | 11/11/2011 | |
| 9 | The Kingdom of Cambodia | 20/12/2011 | |
| 10 | Republic of South Africa | 7/3/2012 | |
| 11 | India | 04/4/2012 | |
| 12 | The P.R.China | 27/12/2013 | |
| 13 | The Kingdom of Belgium | 12/12/2012 | |
| 14 | The P.D.R. Laos | 28/12/2012 | |
| 15 | Peru | 5/12/2015 | |
| 16 | Japan | 16/12/2013 | |
| 17 | The F.R. Braxin | 24/7/2013 | Được xuất khẩu sang Việt Nam sản phẩm đậu tương (đậu nành) |
| 18 | Republic of Indonesia | 25/12/2013 | |
| 19 | The D.S.R.Srilanka | 25/12/2013 | (Được xuất khẩu sang Việt Nam sản phẩm chè) |
| 20 | Republic of Italy | 25/12/2013 | |
| 21 | Malaysia | 16/12/2013 | |
| 22 | The Kingdom of the Netherlands | 21/6/2013 | |
| 23 | The United Kingdom | 28/11/2013 | |
| 24 | F.R.Germany | 22/11/2013 | |
| 25 | Spain | 25/12/2013 | |
| 26 | The Kingdom of Denmark | 22/11/2013 | |
| 27 | Czech Republic | 22/11/2013 | |
| 28 | Hellenic Republic | 11/12/2013 | |
| 29 | United Arab Emirates (UAE) | 22/9/2014 | (Được xuất khẩu sang Việt Nam sản phầm chè) |
| 30 | Republic of Slovenia | 22/4/2014 | |
| 31 | Myanmar | 26/6/2014 | |
| 32 | Taiwan | 21/2/2014 | |
| 33 | Switzerland | 21/2/2014 | |
| 34 | Argentina | 18/6/2014 | |
| 35 | Israel | 08/9/2014 | |
| 36 | Republic of Poland | 12/9/2014 | |
| 37 | Phillippines | 14/10/2014 | |
| 38 | Republic of Singapore | 24/11/2014 | |
| 39 | Moldova | 15/12/2015 | |
| 40 | Russian Federation | 02/02/2016 | |
| 41 | Bulgaria | 11/07/2017 | |
| 42 | Egypt | 30/10/2017 | |
| 43 | Ucraina | 8/12/2017 | |
| 44 | Turkey | 20/6/2018 | |
| 45 | Iran | 05/09/2018 | |
| 46 | Uruguay | 13/05/2020 | |
| 47 | Pakistan | 22/07/2022 | |
| 48 | Brazil | 03/08/2022 |
(Regulations on registration of export of food of plant origin to Vietnam do not regulate regulations related to phytosanitary activities)
(ii) The type of fruit that you want to import must be on the list of fresh fruits and vegetables imported from the country/territory registered in article
Currently, this list is updated online on the website https://ppd.gov.vn/ and directly by the Plant Protection Department. To check if fresh fruits and vegetables are allowed to be imported into Vietnam, you can visit the website of the Plant Protection Department or go to the Department to ask directly.(iii) Having a phytosanitary license before importing fresh fruits and vegetables into Vietnam.
Fresh fruits and vegetables imported into Vietnam must have a quarantine permit issued by the Plant Protection Department, which is valid for 1 year.(iv) Quarantine for each shipment of imported fruits and vegetables
A phytosanitary certificate issued by a competent plant quarantine agency of the exporting country or a certificate of equivalent validity is required.Quarantine certificate issued by a competent authority in Vietnam.
Legal grounds:
30/2014/TT-BNNPTNT: Promulgating the list of objects subject to plant quarantine, the list of objects subject to plant quarantine that must be analyzed for pest risk before being imported into Vietnam.33/2014/TT-BNNPTNT: Regulations on order and procedures for plant quarantine for import, export, transit and post-importation of objects subject to plant quarantine
30/2017/TT-BNNPTNT: Amendments and supplements 33/2014/TT-BNNPTNT
34/2018/TT-BNNPTNT: Amendments and supplements 33/2014/TT-BNNPTNT
Labels for fresh fruit products
Imported goods need to be fully labeled according to current regulations.
Goods labels must show the following contents:
Goods name;
Name and address of the organization or individual responsible for the goods;
Origin of goods;
Other contents according to the nature of each type of goods
