For nuts/seeds, the operational risk is not the short product name but the underlying product identity: edible nuts, sowing seeds, roasted/flavoured products, in-shell or shelled kernels, food ingredients or industrial plant-based raw materials. A wrong HS classification, missing phytosanitary certificate, incomplete food safety review, incorrect label or inconsistent C/O may trigger customs inspection, document supplementation, loss of preferential duty and DEM/DET charges. This guide provides an E2E (End-to-End) checklist before ETA: HS Code, duty, C/O, plant quarantine, food safety, customs documents and key risks to block before arrival.

Single product: Nuts/SeedsNot automatically treated as sowing seedsReview catalogue, COA, label and intended use

QUICK FACT

Information group	Review content
Product	Edible nuts/seeds or plant-based seed ingredients
Category IDs	2816
Core HS range	0801 / 0802 / 1206 / 1207, subject to product identity
Core policy	Plant quarantine + food safety + product labeling
VAT	5% or non-taxable if qualified as preliminarily processed agricultural produce; verify at declaration date
Reference MFN	5%–30% depending on HS/product
C/O	May reduce to 0%–5% if the C/O is valid
Main risk	Wrong HS, missing phytosanitary certificate, inconsistent scientific name/origin/batch

Legal note

This guide applies to edible nuts/seeds or plant-based seed ingredients imported for trading, food processing or manufacturing. It must not be used as a conclusion for sowing seeds, propagation materials, special herbal materials, animal feed, organic-claim products or CITES-related goods without shipment-specific documents. Review the catalogue, datasheet, COA, original label, scientific name, exporting country, processing condition and actual import purpose.

SCOPE OF APPLICATION

Applicable product scope

Cashew nuts, almonds, walnuts, pistachios, sunflower seeds, pumpkin seeds, sesame seeds, flax seeds, chia seeds or similar plant-based nuts/seeds imported as food or food ingredients.

Sowing seeds are not automatically covered

Sowing seeds, propagation materials, grass seeds for planting or articles subject to pest risk analysis may require an import plant quarantine permit/PRA.

No one-size-fits-all conclusion

Raw, dried, roasted, salted, honey-coated, sliced, powdered, retail-packed, sample or deeply processed goods may change HS, VAT and food safety requirements.

Review against the catalogue, datasheet, model/lot, scientific name, composition, packing specification and actual import purpose. Wooden pallets, dunnage, EPE/FDI/factory imports and special storage requirements should be reviewed separately.

PRODUCT CLASSIFICATION & IDENTIFICATION

For customs declaration, the description should identify the commercial and technical nature: common name, scientific name where available, in-shell/shelled condition, raw/dried/roasted status, whether flavoured, retail or bulk packing, origin, intended use and storage conditions.

TECHNICAL IDENTIFICATION CRITERIA TABLE

Criteria to check	Documents to compare	Risk if misstated	Suggested wording on documents/declaration
Type of nut/seed and scientific name	Catalogue, COA, specification, contract	Confusion between edible seeds and sowing seeds; wrong HS and quarantine policy	“Shelled dried almonds for food use, scientific name…, brand-new goods”
In-shell or shelled	Invoice, Packing List, product photos, original label	Wrong subheading in Chapter 08 and duty rate	State “in-shell” or “shelled”; do not write only “nuts/seeds”
Raw, dried, roasted, flavoured, retail-packed	Process description, label, ingredient list, COA	Processed/flavoured goods may move to another heading; VAT/Food safety may change	State “raw/dried/roasted/salted/flavoured” as applicable
Import purpose	PO, contract, internal use description	Mistaking edible goods for sowing seeds; missing permit/PRA	State “for food use/food manufacturing ingredient” when factually correct
Packaging and wooden pallet	Packing List, fumigation certificate, packing photos	Untreated wooden packaging may trigger treatment and delays	Specify packaging and treated wooden pallets if applicable

Operational warning

Generic descriptions such as “nuts”, “seeds” or “plant ingredient” may lead to incorrect HS Code, plant quarantine treatment, food safety review, VAT and C/O eligibility.

HS CODE – DUTY – C/O

The HS Code depends on type of nut/seed, processing condition, in-shell/shelled status, intended use and packaging level. Do not lock a single HS code based only on the word “nuts/seeds”. The table below is a pre-ETA reference framework and does not replace official classification at the customs declaration date.

REFERENCE HS CODE TABLE

Reference HS Code	Applicable condition	Risk if misclassified	Documents to compare
0801.31.00	Cashew nuts, in shell, fresh or dried, not deeply processed	May be confused with shelled kernels or processed cashew under heading 2008	Invoice, PL, photos, COA, original label
0801.32.00	Cashew nuts, shelled, fresh or dried	Roasted/flavoured/processed goods may require another review	Specification, process, ingredients, label
0802.12.00	Shelled almonds, fresh or dried	Wrong status between in-shell/shelled or processed almond	Product name, scientific name, packing, photos
0802.32.00	Shelled walnuts, fresh or dried	High MFN exposure and C/O inconsistency risk	Invoice, C/O, COA, label, photos
0802.51.00 / 0802.52.00	Pistachios, in-shell or shelled	Wrong shell status may change subheading and duty	Photos, labels, packing specification
1206.00.00 / 1207.99.90	Sunflower seeds, pumpkin seeds or other oil seeds	May be confused with edible nuts under Chapter 08 or sowing seeds	Scientific name, intended use, COA, contract

REFERENCE DUTY TABLE

Goods scenario	Reference HS	Preferential import duty MFN	Ordinary import duty	VAT	Special preferential duty with C/O
Cashew nuts, in shell	0801.31.00	5%	7.5%	5% or review non-taxable status if qualified as preliminarily processed agricultural produce	May be 0%–5% depending on FTA and valid C/O
Shelled cashew kernels	0801.32.00	25%	37.5%	5% or as concluded at declaration date	May be reduced if C/O form, origin criteria and description are valid
Shelled almonds	0802.12.00	5% after the 2025 duty adjustment	7.5%	5% or as determined by processing status	May be 0%–5% depending on agreement
Shelled walnuts	0802.32.00	30%	45%	5% or based on shipment documents	C/O may materially affect landed cost
Pistachios, in shell	0802.51.00	5% after the 2025 duty adjustment	7.5%	5% or based on actual documents	May be 0%–5% if FTA conditions are met
Sunflower/pumpkin/other oil seeds	1206.00.00 / 1207.99.90	10% reference	15%	5% or non-taxable if conditions are met	Depends on C/O form and exporting country

The ordinary duty is generally determined at 150% of the MFN rate unless a specific ordinary rate applies. C/O (Certificate of Origin) supports preferential duty only when the form, origin criteria, goods description, HS code and transport route are consistent.

APPLICABLE SPECIALIZED POLICIES

SPECIALIZED POLICY MATRIX

Goods situation	Potential policy	Documents to check	Authority/portal if identifiable	When to act	Risk note
Raw/dried edible nuts/seeds	Plant quarantine; food safety inspection for plant-origin food if listed	Phytosanitary Certificate, COA, Invoice, PL, labels	Plant Protection Department/local plant quarantine units; National Single Window where applicable	Before ETA or upon draft documents	Missing phytosanitary certificate may hold cargo at port
Roasted/flavoured/retail-packed products	Food safety, self-declaration/registration where applicable, labeling, additives if any	Ingredients, label, formula, COA, manufacturer certificates	Relevant food safety authority and local authority	Before circulation	Do not rely on raw-product HS conclusion
Sowing seeds/propagation materials	Import plant quarantine permit; PRA where applicable	Scientific name, planting purpose, producer dossier, permit	Plant Protection Department	Before booking cargo	Not covered by the edible nuts/seeds conclusion
Origin/product with pest alerts	Enhanced quarantine, treatment/fumigation or refusal risk	Import requirements by country, phytosanitary certificate	Plant Protection Department/quarantine unit	Before PO confirmation	Check whether the source/product is permitted
Samples/testing/project goods	HS, quarantine, food safety still need review	Sample invoice, purpose statement, packing	Customs and relevant specialized authority	Before arrival	Low value does not automatically exempt policy checks
EPE/FDI/factory imports	Customs regime, quarantine, food safety, traceability by lot	Contract, norms, PO, production and warehouse documents	Managing customs branch and specialized agencies	Before ETA and before production use	Keep purpose and post-clearance files consistent

LEGAL DOCUMENTS TO REVIEW

Document group	Name/number	Issuing authority	Effective date/application	Role in procedure	Key points to note	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Effective from 01/07/2011	Framework for food safety, labeling, import and traceability	Scope, definitions, duties of producers/traders/importers	Check amendments at application date
Decree	Decree 15/2018/ND-CP	Government	Effective from 02/02/2018	Detailed implementation of the Law on Food Safety	Self-declaration and state inspection of imported foods	Review together with Resolution 15/2026/NQ-CP
Resolution	Resolution 15/2026/NQ-CP	Government	Effective from 06/04/2026	Suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP	Suspension of application	Use the food safety system actually applicable during suspension
Circular	Circular 14/2024/TT-BNNPTNT	MARD	Verify current effect at the time of import	List of articles subject to plant quarantine and PRA	Products of plant origin including tubers, fruits, seeds, flowers, leaves, stems, branches, roots and bark	Sowing seeds/materials require close review
Circular	Circular 11/2021/TT-BNNPTNT	MARD	Effective from 06/11/2021	HS lists for MARD-managed goods and specialized inspection	Plant quarantine and plant-origin food lists	Review actual HS in appendices
Tariff	Decree 26/2023/ND-CP and amendments such as Decree 73/2025/ND-CP	Government	By declaration date	MFN import tariff and amendments	Tariff appendix by HS code	Do not replace the official tariff with this reference table
VAT	VAT Law 48/2024/QH15, Decree 181/2025/ND-CP, Decree 174/2025/ND-CP	National Assembly/Government	From 01/07/2025 as applicable	VAT treatment and VAT reduction policy	Non-taxable objects, rates and reduction policy	Raw/preliminarily processed vs processed goods require separate review

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should search by document number on official legal databases, the Government portal or the issuing authority’s website. Always cross-check on official sources before applying.

Food Safety Law Decree 15/2018 Circular 14/2024 Circular 11/2021

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice
Packing List
Bill of Lading/Air Waybill
Sales Contract/Purchase Order where available
C/O for preferential duty
Catalogue/specification/COA, product photos, original label

Quarantine & food safety file

Phytosanitary Certificate where applicable
Import plant quarantine registration
Food safety inspection file for plant-origin food if applicable
Self-declaration/registration file for circulation if required
Testing result/COA and traceability file

Labeling & logistics file

Original label and Vietnamese supplementary label
Shelf life, storage, ingredients and allergen warning where applicable
Pre-alert, Arrival Notice and Debit Note where applicable
Fumigation/treatment certificate for wooden packaging if any
Packing, container, seal and lot/batch photos

OPERATIONAL DOCUMENT CHECKLIST

File group	Documents required	Used for which step	Usually prepared by	Common errors	Pre-ETA check
Commercial	Invoice, PL, B/L/AWB, contract, PO	Customs declaration, value check, cargo release	Importer, shipper, forwarder	Generic description, wrong quantity or Incoterms	Compare line items, packages, weights and ports
Product technical	Specification, COA, label, photos, scientific name	HS, food safety, quarantine	Manufacturer/shipper/importer	Missing processing status or shell status	Request draft before ETD and lock description
Plant quarantine	Phytosanitary Certificate, quarantine registration, import requirement	Quarantine at border gate	Shipper, exporting authority, importer	No original certificate, inconsistent name/origin/container	Compare certificate with Invoice, PL and container number
Food safety	Self-declaration if required, COA, testing, labels	Food safety inspection and circulation	Importer, QA/Compliance	No ingredient/quality/shelf-life dossier	Identify raw/preliminarily processed/processed status
Origin	C/O, through B/L, third-party invoice if any	Preferential duty claim	Shipper, C/O issuer, importer	Wrong form, origin criterion, description or HS	Check draft C/O before issuance

Control rule: product name, quantity, lot/batch, origin, processing condition, packing specification and intended use must match across Invoice, Packing List, B/L/AWB, C/O, phytosanitary certificate, label, COA and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Supporting document	Consequence if unclear	Recommended action
HS substantiation	Which nut/seed, shell status, raw or processed?	Catalogue, COA, photos, labels	Reclassification, additional duty, customs channel change	Finalize technical description before declaration
Plant quarantine applicability	Is the item an article subject to quarantine?	Phytosanitary Certificate and quarantine list	Cargo held for quarantine	Register quarantine on time
Sowing seed risk	Food use or planting use?	PO, label, product technical file	Permit/PRA missing, possible re-export	Do not ship without policy conclusion
C/O eligibility	Correct form, origin criterion, description, HS and route?	C/O, B/L, Invoice, PL	Loss of preferential duty	Check draft C/O
Label readiness	Product name, origin, shelf life, storage and allergen information?	Original label and translation	Delayed circulation	Prepare supplementary label before warehouse release
Wooden packaging	Any wooden pallet or dunnage?	Treatment/fumigation certificate	Treatment order and storage cost	Confirm with shipper before loading

PRACTICAL E2E PROCEDURE

Step 1 · Pre-ETA review

Confirm product type, processing condition and intended use
Review HS, MFN/ordinary/VAT/FTA duty
Review plant quarantine, food safety, label and C/O
Check permit/PRA risk for sowing seeds or high-risk source

Step 2 · Lock documents and technical file

Lock Invoice, PL and B/L/AWB
Compare COA, specification, original label and product photos
Check scientific name, lot/batch, origin and packing
Request phytosanitary certificate where applicable

Step 3 · Register quarantine/food safety where applicable

Register plant quarantine at border gate/system
Prepare phytosanitary certificate and shipping documents
Review food safety/self-declaration for circulation
Do not wait until ETA to discover missing certificates

Step 4 · Customs declaration

Green channel: conditional system clearance
Yellow channel: document inspection; HS/C/O/quarantine often questioned
Red channel: document and physical inspection
Prepare explanations on value, HS, origin and policy

Step 5 · Clearance, delivery and post-clearance file

Release and deliver under proper storage conditions
Apply Vietnamese supplementary label if circulated locally
Archive declaration, quarantine certificate, C/O, COA and labels by lot
Prepare for post-clearance audit

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to block before ETA	Documents to check
Missing phytosanitary certificate	Quarantine cannot be completed; DEM/DET risk	Ask shipper for certificate draft before departure	Phytosanitary Certificate, Invoice, PL
Edible seed confused with sowing seed	Permit/PRA missing; possible re-export	Clarify intended use in contract and documents	PO, catalogue, label, technical file
Wrong HS due to shell/processing status	Reclassification, duty adjustment, delay	Obtain photos, specification and COA before ETD	Photos, COA, label, ingredients
Incorrect C/O form or description	Loss of preferential duty	Check draft C/O against HS and description	C/O, B/L, Invoice, PL
Late supplementary label	Delayed domestic circulation	Prepare label before arrival	Original label, translation, declaration file if any
Poor storage control	Mold, quality loss, insurance dispute	Confirm packaging, container condition and humidity	Storage instruction, container photos, seal

FAQ

Do imported nuts/seeds need an import permit?

Do not conclude generally. Edible nuts/seeds usually focus on plant quarantine, food safety, labeling and HS/duty. Sowing seeds or propagation materials may require a plant quarantine permit/PRA.

Is plant quarantine required?

Many nuts/seeds are plant products/articles subject to plant quarantine. Check the list and import requirements by product, exporting country and intended use.

Is food safety inspection required?

It may be required for plant-origin food. Processed, flavoured or retail-packed products need closer review for declaration/registration and labeling.

What is the VAT rate?

Commonly 5% or non-taxable if qualified as unprocessed/preliminarily processed agricultural produce. Confirm by HS, product status and rules at declaration date.

Can C/O reduce duty?

Yes, if the form, origin criterion, product description, HS and transport route are compliant.

What if the phytosanitary certificate differs from Invoice?

Resolve before customs/specialized filing. Differences in name, scientific name, origin, container or quantity may trigger explanation or supplementation.

KEY TERMS

Term	Brief explanation
HS Code	Goods classification code used for duties and regulatory policy.
C/O	Certificate of Origin used for preferential duty consideration.
Phytosanitary Certificate	Plant quarantine certificate issued by the exporting country authority.
PRA	Pest Risk Analysis, often relevant to propagation materials/high-risk items.
Food safety	Requirements on quality, testing, declaration/registration, import inspection and circulation.
DEM/DET	Container/storage charges arising from late release or late return.

IMPLEMENTATION SOLUTION FROM TGIMEX

This guide provides a map of HS, duty, documents and specialized policies for nuts/seeds. In actual shipments, enterprises still need to review catalogue, COA, scientific name, documents, origin, intended use and plant quarantine requirements at the time of arrival.

Pre-ETA review

HS, MFN/ordinary/VAT/FTA duty
Plant quarantine, food safety and labeling
C/O, transport route and original documents

Compliance document control

Cross-check Invoice, Packing List and B/L/AWB
Review COA, label, phytosanitary certificate and C/O
Lock product description to avoid mismatch

E2E logistics and customs

Coordinate agents, carriers/airlines and pre-alert
Customs declaration and Green/Yellow/Red channel handling
Domestic delivery and post-clearance filing

For shipments that may trigger plant quarantine, food safety inspection, C/O or labeling requirements, enterprises should not wait until arrival to review documents. A small mismatch between Invoice, Packing List, COA, C/O, phytosanitary certificate or label may lead to document supplementation, delayed clearance or unplanned port storage cost. TGIMEX supports an E2E import approach: pre-ETA policy review, document checking, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance file retention.

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