For imported fish, the core compliance risk is not merely the word “fish”, but whether the shipment is correctly described by product condition, commercial name, scientific name, storage requirement and accompanying quarantine documents. Fresh/chilled fish, frozen fish, fillets, fish meat, dried/salted fish and edible by-products may lead to different HS classification, quarantine treatment, food-safety review and duty rates. If the documents are incomplete or inconsistent, the shipment may face additional dossier requests, inspection channel changes, loss of C/O preference, DEM/DET, cold-storage charges, container detention and quality deterioration. This article provides an E2E map for pre-ETA review: HS Code, duty, C/O, quarantine, food safety, labelling, customs documents and decision points that may hold the shipment.

Product scope	This article applies to fish for human consumption: fresh, chilled, frozen, fillets, fish meat, minced fish, surimi, dried, salted, smoked fish and edible fish offal where the actual dossier supports such classification.
Not automatically covered	Shrimp, crab, squid, molluscs, mixed seafood preparations, ornamental fish, breeding fish, fish feed, fish oil or fishmeal not intended for direct human consumption.
Main HS headings	0302 fresh/chilled fish; 0303 frozen fish; 0304 fillets/fish meat; 0305 dried, salted, brined, smoked fish or edible fish offal.
Specialized policies	Aquatic animal product quarantine, import food safety inspection, foreign establishment approval, labelling and cold-chain control.
VAT note	Unprocessed or ordinarily preliminarily processed fish at import stage is generally not subject to VAT; processed, seasoned, mixed or value-added products must be reviewed separately and may trigger 5%, 10% or another applicable VAT treatment.
Category IDs	VI 2764 / EN 2812 / ZH 2814

Illustration for Import Procedure for Fish — Illustration of the product group and document review before customs clearance.

Legal note

This article is an operational reference for fish importation. HS code, duty, quarantine and food-safety treatment must be checked against the commercial name, scientific name, product state, preservation method, processing level, exporting country, foreign establishment and actual shipping documents. It is not a substitute for an official customs classification or specialized-agency decision.

SCOPE OF APPLICATION

This article applies only to fish under animal-origin/aquatic food products. It focuses on fish imported for trading, processing, distribution or food manufacturing.

Covered

Whole fresh/chilled fish.
Whole frozen fish.
Fish fillets, fish meat, minced fish and surimi.
Dried, salted, brined or smoked fish.
Edible fish offal such as liver, roe, milt or fish maw if used as food.

Not automatically covered

Non-fish seafood such as shrimp, crab, squid and molluscs.
Ornamental fish, breeding fish or live fish for aquaculture.
Fishmeal, fish oil, feed ingredients not directly used as food.
Breaded, seasoned, canned or ready-to-eat products.

Separate review required

Samples, testing goods, exhibition goods or aid shipments.
Heat-treated, smoked, fermented, seasoned or mixed products.
Species potentially subject to CITES or endangered-species control.
Containers containing multiple species or processing levels.

Review must be based on specification sheets, product data, documents and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

Fish classification cannot rely only on commercial names such as salmon, tuna, mackerel or pangasius. Documents should clearly show the scientific name, product form, preservation state, processing level, intended use and foreign establishment.

Product form

Whole, headed and gutted, fillet, loin, minced fish, surimi, dried fish, smoked fish, fish maw or edible offal. Product form drives whether the HS heading is 0302, 0303, 0304 or 0305.

Preservation state

Separate fresh, chilled, frozen, dried, salted, brined and smoked products. The wrong state may lead to wrong HS and quarantine treatment.

Processing level

Ordinary preliminary processing differs from seasoning, mixing, canning or deep processing. This affects HS, VAT and food-safety documents.

TECHNICAL IDENTIFICATION CRITERIA

Item to check	Documents to compare	Risk if described incorrectly	Suggested goods description
Commercial and scientific name	Invoice, packing list, health certificate, specification	Wrong species subgroup; customs/quarantine queries	“Frozen Atlantic salmon, Salmo salar, whole gutted, for human consumption”
Product state	Specification, original label, temperature requirement	Confusion between 0302 and 0303	State fresh/chilled/frozen/dried/salted/smoked
Cut and processing form	Product photos, packing specification, process flow	Wrong classification between whole fish and fillets	State whole, H&G, fillet, loin, minced or surimi
Seasoning/mixing	Ingredient list, label, recipe, COA	Possible shift to processed-food headings	Declare ingredients and processing steps if applicable
Country and establishment	Health certificate, approval list, label	Foreign establishment may not be eligible	Show manufacturer/exporter and establishment number
Temperature control	Temperature log, booking, reefer setting	Cold-chain failure and quality claims	State storage temperature such as -18°C or 0–4°C

HS CODE – DUTY – C/O

Fish normally starts from Chapter 03. Businesses should not apply one code to all fish shipments. Fresh/chilled fish, frozen fish, fillets/fish meat, dried/smoked fish and edible offal must be separated. If the product is seasoned, mixed or further processed, another heading may need to be reviewed.

DETAILED REFERENCE HS AND MFN IMPORT DUTY TABLE

Actual goods	Reference HS	Application condition	MFN import duty	Ordinary duty reference	Import VAT	Dossier to check
Fresh/chilled Atlantic salmon	0302.14.00	Atlantic salmon/Danube salmon, not frozen	10%	15%	Usually not subject to VAT if unprocessed/ordinarily preliminarily processed	Scientific name, chilled state, health certificate, C/O
Fresh/chilled tuna	0302.31.00, 0302.32.00, 0302.34.00	By tuna species	15%	22.5%	Usually not subject to VAT if unprocessed	Species, form, quarantine certificate
Fresh/chilled skipjack	0302.33.00	Katsuwonus pelamis	20%	30%	Review by processing level	Specification, invoice, label
Frozen salmon/trout	0303.13.00, 0303.14.00	Frozen fish under heading 0303	10%	15%	Usually not subject to VAT if only frozen/preliminarily processed	Temperature, reefer setting, health certificate
Frozen catfish	0303.24.00	Pangasius/Silurus/Clarias/Ictalurus	20%	30%	Usually not subject to VAT if only frozen/preliminarily processed	Scientific name, approval list
Frozen mackerel/saba	0303.54.10, 0303.54.20	Mackerel or saba, frozen	13%	19.5%	Review by actual state	Species, packaging, original label
Other frozen fish	0303.59.xx, 0303.89.xx	Other species and “other” lines	10%, 15% or 20%	15%, 22.5% or 30%	Review by processing level	Scientific name, specification, photos
Fish fillets/fish meat	0304.31.00, 0304.32.00, 0304.81.00–0304.99.90	Fillets, fish meat, minced fish not further prepared	Commonly 15%	22.5%	Usually not subject to VAT if only preliminarily processed	Cutting process, specification, ingredients
Surimi	0304.99.10	Fish paste; check additives and seasoning	15%	22.5%	Separate review required	Ingredient list, COA, process flow
Dried/salted/smoked fish	0305.41.00, 0305.52.00, 0305.59.xx	Smoked, dried, salted or brined fish	15%–20%	22.5%–30%	Review VAT carefully	Process flow, moisture, label
Fish maw/edible offal	0305.72.11, 0305.72.19, 0305.72.91, 0305.72.99	Only where product is edible fish offal	5% or 15%	7.5% or 22.5%	Review by use and condition	Photos, use, certificate

C/O RISK AND SPECIAL PREFERENTIAL DUTY

Check point	Condition	Risk	Dossier
C/O form	Form D, E, AK, AJ/VJ, VC, EUR.1, CPTPP, RCEP depending on origin and FTA	MFN duty or post-clearance recovery if rejected	C/O, invoice, B/L/AWB, FTA rules
Goods description	Must match species, product state and preservation	C/O query or rejection	C/O, specification, label
Origin criterion	Fishing/aquaculture/processing must satisfy relevant FTA rule	C/O may not qualify despite being issued	Production/process documents
Direct consignment	Transit shipments must meet direct transport conditions	Loss of preferential duty	Through B/L and transit documents

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Possible policy	Dossier to check	Authority / portal	Timing	Risk note
Fresh/chilled/frozen fish for food	Aquatic animal product quarantine; import food safety inspection	Health Certificate, invoice, packing list, B/L/AWB, establishment data	Department of Animal Health / regional animal health authority; NSW where applicable	Before ETA	Missing certificates or ineligible establishment may block clearance
Dried, salted, smoked fish	Quarantine/food safety depending on actual product and processing level	Process flow, ingredient list, label, certificate	Animal health / food safety authority	Before shipment	Processing level affects HS and VAT
Fillets, fish meat and surimi	Quarantine; food safety; additive/ingredient review if any	Specification, ingredient list, COA	Competent specialized authority	Before ETA	Seasoned surimi may require another policy review
Live fish, breeding fish or ornamental fish	Separate fisheries/quarantine licensing or approval may apply	Species name, import purpose, permits	Fisheries/animal health authority	Before contract	Do not classify as food fish automatically
CITES/endangered species	CITES or species-management permits may apply	Scientific name, CITES appendix, export permit	Vietnam CITES Management Authority / relevant body	Before purchase	High risk if checked only after arrival
Samples or testing goods	May still require quarantine/food safety	Purpose letter, quantity, label, certificate	Customs and specialized authority	Before shipment	Samples are not automatically exempt

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuing body	Effective timing	Role	Key part to review	Review note
Law	Law on Food Safety 55/2010/QH12	National Assembly	Check current validity	Basis for imported food control	Food safety conditions	Apply together with Decree 15/2018/ND-CP
Law	Law on Veterinary Medicine 79/2015/QH13	National Assembly	Check current validity	Basis for animal/aquatic product quarantine	Import quarantine rules	Review with Circular 03/2026/TT-BNNMT
Law	Law on Fisheries 18/2017/QH14	National Assembly	Check current validity	Fisheries/species management	Fisheries management provisions	Review with Decree 41/2026/ND-CP
Decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Food safety implementation and import inspection	Self-declaration, registration and import inspection	Review based on product nature
Resolution/Food safety	Resolution 15/2026/NQ-CP; Decree 46/2026/ND-CP; Resolution 66.13/2026/NQ-CP	Government	Resolution 15/2026/NQ-CP effective from 06/04/2026	Updates the 2026 food safety policy validity status	Article 1 of Resolution 15/2026/NQ-CP: suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP	During the suspension period, continue reviewing Decree 15/2018/ND-CP and applicable guidance at the declaration date
Circular	Circular 03/2026/TT-BNNMT	Ministry of Agriculture and Environment	Effective 13/01/2026	Quarantine of aquatic animals and aquatic animal products	Lists, dossiers, forms	Core document for imported fish
Decree	Decree 41/2026/ND-CP	Government	Effective 25/01/2026	Implementation of the Law on Fisheries	Fisheries/species control	Important for live or special species
Tariff	Decree 26/2023/ND-CP and amendments	Government	Effective 15/07/2023; check updates	MFN import tariff	Chapter 03	Duty must be checked on declaration date
VAT	VAT Law 48/2024/QH15 as amended/supplemented; Decree 181/2025/ND-CP; Decree 359/2025/ND-CP; Circular 69/2025/TT-BTC	National Assembly/Government/Ministry of Finance	Decree 181/2025/ND-CP effective 01/07/2025; Decree 359/2025/ND-CP effective 01/01/2026	Determines whether the import is not subject to VAT at import stage, or subject to 5%/10% depending on processing level	Farmed/caught aquatic products not processed into another product or only preliminarily processed	Do not apply one VAT rate to all fish forms; separate whole fish, fillets, surimi, smoked fish and seasoned/processed fish

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Businesses should verify each document number on official legal portals or the issuing authority’s website before applying it.

Decree 15/2018/ND-CP Circular 03/2026/TT-BNNMT Decree 41/2026/ND-CP Decree 26/2023/ND-CP Eligible aquatic establishments

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if available.
C/O where preferential duty is claimed.
Specification/product sheet, product photos, original labels and scientific name.
Temperature requirement, reefer setting and packing specification.

Specialized documents if applicable

Health Certificate issued by the exporting country.
Import quarantine registration.
Food safety inspection dossier.
Foreign establishment approval list.
COA/test report where required.
Vietnamese labelling dossier.
CITES/species-control permit where applicable.

Goods name, quantity, model/lot, origin and technical details must match 100% across commercial documents, specifications, labels, specialized dossiers and customs declaration.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, packing list, contract/PO	Declaration, value and quantity	Importer/supplier/docs	Generic goods name; missing scientific name	Compare every line with specification and label
Transport	B/L/AWB, arrival notice, reefer setting	ETA and delivery order	Forwarder/carrier	No reefer information or delayed pre-alert	Lock vessel/flight, container and temperature data
Quarantine	Health Certificate, quarantine registration, approval list	Specialized clearance	Supplier/importer/broker	Wrong goods name or missing establishment number	Check approval list and certificate draft
Food safety	Inspection dossier, COA/test report, label	Import inspection and post-clearance compliance	Importer/QA/compliance	Confusion between preliminary processing and further processing	Review ingredient list and process flow
Duty/C/O	C/O, HS rationale, specification	Duty calculation and FTA preference	Supplier/importer/docs	Wrong C/O form or HS	Compare C/O with invoice, B/L/AWB and origin rule

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended action
HS basis	Is it 0302, 0303, 0304, 0305 or another heading?	Specification, photos, scientific name, process flow	Query, channel change or duty recovery	Prepare HS rationale before ETA
Quarantine	Is it an aquatic animal product for food?	Health Certificate, product sheet	Shipment held	Confirm quarantine before contract
Eligible establishment	Is the manufacturer/exporter approved?	Approval list and establishment number	Specialized dossier rejection	Check DAH list before booking
Cold chain	Is temperature controlled?	Reefer setting, temperature log	Quality claim or inspection issues	Lock cold-chain plan
C/O	Is form/rule/direct transport valid?	C/O, B/L/AWB, invoice	Loss of preference	Check draft C/O
Labelling	Is original/Vietnamese label sufficient?	Artwork, label photo	Market circulation issue	Review before warehouse release

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS, duties, C/O, quarantine, food safety, labelling, foreign establishment and temperature requirements.

Step 2: Lock documents

Finalize invoice, packing list, B/L/AWB, specification, draft Health Certificate, scientific name, net/gross weight and temperature.

Step 3: Specialized registration

Prepare quarantine and food-safety dossiers early to avoid DEM/DET and cold-storage costs.

Step 4: Customs declaration

Green channel means conditional clearance; Yellow means document inspection; Red means document and physical inspection. Key questions are HS, value, C/O, Health Certificate, establishment and label.

Step 5: Quarantine and delivery

Coordinate inspection/sampling if required, receive specialized result, clear customs and arrange cold-chain delivery.

Step 6: Post-clearance file

Archive quarantine/food-safety records, C/O, temperature log and labels for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Wrong C/O form or origin criterion	Loss of preference	Check draft C/O before shipment	C/O, invoice, transport docs
No valid Health Certificate	Quarantine cannot be completed	Agree certificate template with supplier	Health Certificate, packing list
Foreign establishment not approved	Dossier rejection risk	Check official approval list	Establishment number
Generic goods description	Wrong HS/quarantine/VAT	Declare scientific name, form and state	Specification and label
Cold-chain break	Damage, claims, inspection risks	Lock reefer and warehouse plan	Booking and temperature log
Preliminary vs further processing confusion	Wrong HS and VAT	Review ingredient list and process flow	COA, recipe, label

FAQ

1. Does imported fish require an import permit?

Do not answer absolutely. For food fish, the main checks are quarantine, food safety, approved establishment, labelling and C/O. Live fish or CITES species may require additional permits.

2. Does frozen fish require quarantine?

Usually it must be reviewed under aquatic animal product quarantine rules, especially Circular 03/2026/TT-BNNMT.

3. Is food safety inspection required?

It may apply. Decree 15/2018/ND-CP should be reviewed for imported food.

4. What is the import VAT?

Unprocessed or ordinarily preliminarily processed fish at import stage is generally not subject to VAT. Further processed products must be reviewed separately.

5. Can C/O reduce duty?

Yes, if the C/O form, origin criterion, description, HS and direct consignment are valid.

6. Is “frozen fish” enough on invoice?

No. State species, scientific name, form, preservation state, packing and intended use.

7. Are samples exempt from quarantine?

Not automatically. The product nature may still trigger quarantine or food safety requirements.

8. Is seasoned fish still Chapter 03?

Not always. Seasoned, mixed or ready-to-eat products require separate HS and policy review.

TERMS NOTE

HS Code customs classification code. C/O Certificate of Origin. ETA estimated arrival time. DEM/DET container/storage charges. Health Certificate official veterinary/health certificate. Cold chain temperature-controlled logistics chain.

Duty figures are references only. Final treatment must be checked against the tariff and policies in force on the declaration date.

IMPLEMENTATION SOLUTION FROM TGIMEX

This article provides a map of HS, duty, dossiers and specialized policies for imported fish. In real shipments, businesses still need to review specifications, scientific name, documents, origin, foreign establishment, temperature control and import purpose.

Coordination capability

TGIMEX has an agent network in more than 60 countries and is a member of WCA, WCA China Global, VLA and HNLA, with sea, air, road/rail, warehousing and domestic delivery capabilities.

Support scope

Pre-ETA review: HS, quarantine, food safety, C/O, duty, label and approved establishment.
Compliance dossier control: Invoice, Packing List, B/L/AWB, Health Certificate, C/O, specification and label.
International logistics: agents, carriers, ETA, pre-alert and reefer container control.
Customs declaration: Green/Yellow/Red channel handling and explanations on HS, value, origin and policy.
Post-clearance: shipment file, quarantine/food-safety records, labels and temperature log.

For shipments likely to involve specialized inspection, C/O or labelling requirements, businesses should not wait until arrival to start document review. TGIMEX supports an E2E import plan from pre-ETA policy review to customs clearance, domestic delivery and post-clearance filing.

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