Importing seafood should not be handled as one generic commodity. A wrong species description, preservation form, HS code or missing quarantine certificate may cause document queries, customs channel escalation, loss of C/O preference and unplanned DEM/DET or cold-storage costs. This guide provides an E2E map covering HS Code, duty, C/O, quarantine, food safety, labelling and customs documents.

Note: This article applies only to seafood. Review must be based on species, preservation form, processing level, certificate, exporting country, manufacturing establishment and actual import purpose.

QUICK FACTS

Item	Quick review	Operational note
Product	Seafood: fish, shrimp, crab, squid, octopus, clams/shellfish, fresh/chilled/frozen/dried/salted aquatic products for food use.	Review by species, preservation form, processing level and import purpose.
Indicative HS	Core headings: 0303, 0304, 0306, 0307, 0308; processed goods may fall under 1604/1605.	Do not use one HS code for all seafood.
Main policy	Aquatic animal/product quarantine; imported food safety inspection; import labelling.	Often involves DAH/border quarantine authorities and food safety authorities.
Duties	MFN varies by Chapter 03/16; VAT may be not subject to VAT, 5%, 10% or 8% depending on processing level and declaration date.	Finalise at declaration date based on tariff, VAT policy and actual C/O.
C/O	Special preferential duty may apply if C/O is valid under the relevant FTA.	Control description, HS, origin criterion and direct transport.

Legal note

No single conclusion should be applied to all seafood. Fish, crustaceans, molluscs or processed seafood may differ in HS code, duty, quarantine, food safety inspection and labelling requirements. Enterprises should cross-check official legal portals or competent authority websites before application.

SCOPE OF APPLICATION

Covered

Fresh, chilled, frozen, dried or salted seafood for food use.
Fish, shrimp, crab, squid, octopus, clams/shellfish and other aquatic invertebrates.
Commercial imports, processing materials, samples or factory-use shipments.

Not automatically covered

Live aquatic animals for breeding/farming or non-food purposes.
Deep-processed, canned, seasoned or ready-to-eat seafood.
Mixed species, project cargo, returned goods or temporary import for re-export.

Review according to catalogue/specification, actual documents and import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Product nature

Determine whether the goods are food, processing material or samples.

Preservation form

Distinguish fresh/chilled/frozen/dried/salted, storage temperature and packaging status.

Processing level

If cooked, seasoned, canned or ready-to-eat, review 1604/1605 instead of automatically applying Chapter 03.

Criteria	Documents to check	Risk if misdescribed	Suggested customs description
Species and Latin name	Species list, catalogue, health certificate	Wrong fish/crustacean/mollusc group, HS and quarantine policy	Frozen vannamei shrimp, peeled, IQF, for food use.
Preservation form	Label, packing specification, temperature setting	Wrong cold-chain policy and quality risk	Frozen squid tubes, -18°C, packed 10kg/carton.
Processing level	Production process, label, composition	Confusion between Chapter 03 and Chapter 16	Frozen raw seafood mix, not cooked, not seasoned.
Packing specification	Packing List, packaging photos, carton marks	Weight/package mismatch and customs query	Net/gross weight, carton, lot number.
Import purpose	Contract, PO, purpose letter	Wrong treatment of commercial/sample/processing material	Imported for domestic sale / processing material.

HS CODE – DUTY – C/O

For seafood, HS classification must start from species, preservation form, cutting form and processing level. The table below is an initial review map; the importer must verify the tariff at declaration date and the actual dossier, not apply one duty rate to all seafood.

0303.89.xx Other frozen fish

Frozen fish, not filleted and not deeply processed; the species, Latin name, preservation form and cutting form must be verified.

Ordinary dutyReference around 15%, 22.5% or 30%MFNReview by 8-digit code; often around 10%, 15% or 20%VATNot subject to VAT if unprocessed/ordinarily preliminarily processedC/OMay be 0% or FTA preferential rate if valid

Documents to check: species list, Health Certificate, label and packing specification.

0304.89.10 / 0304.89.90 Frozen fish fillets or fish meat

Applies to fish fillets/meat, not whole fish and not deeply processed prepared food.

Ordinary dutyApprox. 22.5% if MFN is 15%MFNReference 15%, finalised by fish species and 8-digit codeVATNot subject to VAT if only ordinarily preliminarily processedC/OReview C/O form, origin criterion and direct consignment

Documents to check: cutting photos, specification, COA/health certificate if any.

0306.17.xx Frozen shrimps/prawns

Distinguish black tiger shrimp, whiteleg shrimp, giant freshwater prawn, headed/tailed, whole or other forms.

Ordinary dutyUsually around 18% if MFN is 12%; MFN 0% lines require separate reviewMFNMany subheadings 12%; 0306.17.90 may be 0%VATNot subject to VAT if unprocessed/ordinarily preliminarily processedC/OSensitive to species, description, origin country and Health Certificate

Do not apply one duty rate to all frozen shrimp products.

0306.14.xx Frozen crab/swimming crab

Identify crab type, king/snow crab, soft-shell, preservation form and processing status.

Ordinary dutyMay be around 0%, 4.5% or 40.5%MFNReview by 8-digit code; possible subheadings at 0%, 3% or 27%VATNot subject to VAT if not processed into another productC/OPreferential duty only when description, origin and route match the dossier

Crab tariff lines vary by species; do not use them for lobster or shrimp.

0307.43.10 / 0307.43.90 Frozen cuttlefish/squid

Applies to frozen squid/cuttlefish; check species, Latin name and whole/sliced/cleaned form.

Ordinary dutyApprox. 15% if MFN is 10%MFNReference 10%, finalised by 8-digit codeVATNot subject to VAT if only ordinarily preliminarily processedC/OReview trade name, Latin name and quarantine certificate

Seasoned/cooked/ready-to-eat goods must be reviewed as processed food.

1604 / 1605 Deeply processed seafood

Review only when goods are processed, canned, seasoned, ready-to-eat or no longer retain Chapter 03 characteristics.

Ordinary dutyBy specific code; do not use Chapter 03 ratesMFNFinalised by ingredients and processing methodVATReview 5%, 10% or 8% by applicable dateC/OControl origin criterion based on processing operations

Documents to check: formula, production flow, finished label and COA/test report.

VAT note

Not subject to VAT is different from a 0% tax rate. Seafood not processed into another product or only ordinarily preliminarily processed at import stage must be reviewed under the VAT Law and current guidance. Seasoned, canned, cooked, mixed or ready-to-eat goods must be reviewed by actual product nature.

Indicative HS	Application condition	Risk if wrong	Documents to compare
0303	Frozen fish, whole/pieces, not filleted and not deeply processed.	Confusion with 0304 or 1604 may distort duty, food safety and quarantine policy.	Invoice, Packing List, species list, health certificate, catalogue/photo hàng.
0304	Fish fillets or fish meat, fresh/chilled/frozen.	Wrong cutting form may trigger wrong HS and valuation comparison.	Spec, hình ảnh cắt thái, quy cách đóng gói, COA nếu có.
0306	Crustaceans: shrimp, crab, lobster; identify shell/shelled, cooked/live/frozen status.	Wrong subheading may materially affect duty and quarantine requirements.	Species, Latin name, storage temperature, health certificate.
0307/0308	Squid, octopus, clams/shellfish, sea urchin, sea cucumber and other aquatic invertebrates.	Species or treatment confusion may trigger classification analysis.	Species list, Latin name, packing specification, label, certificate.
1604/1605	Processed, canned, seasoned, ready-to-eat or transformed product.	Declaring processed finished goods under Chapter 03 may lead to reassessment.	Formula, processing flow, finished label, test report/COA.

SPECIALIZED MANAGEMENT POLICY

Goods situation	Possible policy	Documents to check	Authority / portal	Recommended timing	Risk note
Frozen/chilled seafood for food use	Aquatic animal/product quarantine and imported food safety inspection.	Health Certificate, invoice, PL, B/L/AWB, quarantine/food safety registration.	DAH/border quarantine; NSW where available.	Before ETA 5–7 days.	Do not wait until arrival.
Mixed species	HS and quarantine by species/group.	Species list, Latin name, composition ratio.	Customs + quarantine authority.	Before invoice finalisation.	Generic “mixed seafood” is high risk.
Processed/canned/seasoned goods	May fall under processed food policy and HS 1604/1605.	Formula, process, label, COA.	Food safety authority as assigned.	Before contract/booking.	Do not group with frozen raw seafood.
Samples/non-commercial goods	Quarantine/food safety may still apply.	Purpose letter, quantity, transport docs.	Customs and specialized authority.	Before ETA.	Sample status does not mean automatic exemption.
EPE/FDI/factory imports	Policy depends on customs regime and domestic consumption/processing purpose.	Processing contract, import purpose, EPE documents.	Customs authority + quarantine if applicable.	Before choosing customs type.	Wrong purpose can create post-clearance risk.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name / number	Issuing authority	Effective date / application	Role in procedure	Key articles/annexes	Review note
Law	Food Safety Law 55/2010/QH12	National Assembly	Effective from 01/07/2011	General legal framework for food safety.	Review importer responsibilities for food imports.	Cross-check with Decree 15/2018/ND-CP.
Law	Law on Veterinary Medicine 79/2015/QH13	National Assembly	Effective from 01/07/2016	Legal framework for animal and animal product quarantine.	Quarantine and veterinary hygiene requirements.	Applies to aquatic animal products based on actual dossier.
Decree	Nghị định 15/2018/NĐ-CP	Government	Effective 02/02/2018	Product self-declaration/registration and state food safety inspection for imports.	Chapters on product declaration and imported food safety inspection.	Do not conclude exemption without reviewing goods type.
Current circular on aquatic quarantine	Thông tư 03/2026/TT-BNNMT	Ministry of Agriculture and Environment	Effective 13/01/2026	Regulates quarantine of aquatic animals and aquatic animal products.	Annexes I, II, III; Articles 11–12 on import quarantine where applicable.	This circular replaces 26/2016/TT-BNNPTNT, 36/2018/TT-BNNPTNT and 06/2022/TT-BNNPTNT.
HS/specialized circular	Thông tư 01/2024/TT-BNNPTNT	MARD	Effective 20/03/2024	HS code table for goods under MARD management and specialized inspection before/after clearance.	Annexes on aquatic animals and aquatic animal products.	Check for later amendments at dossier date.
Decree	Nghị định 43/2017/NĐ-CP, sửa bởi 111/2021/NĐ-CP	Government	NĐ 43 hiệu lực 01/06/2017; NĐ 111 hiệu lực 15/02/2022	Original label, Vietnamese supplementary label, origin, quantity and storage instructions.	Mandatory label contents.	Review food labels under food safety rules.
Tariff	Nghị định 26/2023/NĐ-CP, sửa bởi 199/2025/NĐ-CP	Government	NĐ 26 hiệu lực 15/07/2023; NĐ 199 hiệu lực 08/07/2025	Basis for MFN import duty by HS code.	Chapter 03 and 16 if processed.	Finalise at customs declaration date.
VAT	VAT Law 48/2024/QH15; Nghị định 181/2025/NĐ-CP; Nghị định 174/2025/NĐ-CP	National Assembly/Government	VAT Law and Decree 181 apply from 01/07/2025; Decree 174 governs relevant VAT reduction period.	Determine whether goods are not subject to VAT, or subject to 5%, 10% or 8% if reduction applies.	Unprocessed/ordinarily preliminarily processed aquatic products at import stage; exclusion annexes if VAT reduction applies.	Do not automatically apply 8%/10% to preliminarily processed seafood if law treats it as not subject to VAT.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises can search legal documents by document number on official legal portals or competent authority websites.

Decree 15/2018/ND-CP Circular 03/2026/TT-BNNMT Circular 01/2024/TT-BNNPTNT Decree 26/2023/ND-CP Decree 199/2025/ND-CP Decree 174/2025/ND-CP

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order.
C/O if applying for duty preference.
Specification, product photos, original label, species list.

Specialized documents

Health Certificate/quarantine certificate.
Quarantine and food safety registration dossier.
COA/test report where required.
Original label and Vietnamese supplementary label.
Cold-chain and batch/lot documents.

Document group	Required document	Used for step	Prepared by	Common error	Pre-ETA check
Commercial	Commercial Invoice, Packing List, Sales Contract/PO.	Declaration, duty calculation and valuation check.	Importer/Exporter/Docs.	Generic product name; no species/specification split.	Compare with species list, packing specification and original label.
Transport	B/L or AWB, Arrival Notice, booking, pre-alert.	Delivery order, manifest check and ETA monitoring.	Forwarder/Carrier/Docs.	Wrong port, package count or gross/net weight.	Review 3–5 days before ETA.
Quarantine/Food safety	Health Certificate, quarantine registration, food safety dossier, COA/test if any.	Specialized registration and conditional clearance.	Importer/Supplier/QA.	Health certificate not matching species/country/establishment.	Confirm certificate form with supplier before shipment.
C/O	FTA C/O such as Form E, D, AJ, AK, RCEP, CPTPP, EVFTA if applicable.	Special preferential import duty.	Exporter/Importer.	Wrong HS, description, origin criterion or direct transport proof.	Review C/O draft before issuance.
Labelling	Original label, Vietnamese supplementary label, storage temperature, shelf life.	Domestic circulation after clearance.	Importer/Compliance.	Missing species name, quantity, MFG/EXP or storage condition.	Compare label against invoice, COA and actual packaging.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is the goods fish, crustacean, mollusc or processed seafood?	Specification, photos, process, label.	Classification analysis or duty assessment.	Split HS lines by species and preservation form.
Quarantine	Is the goods subject to aquatic product quarantine?	Health Certificate, Circular 26/2016, Circular 01/2024.	Clearance timeline may be blocked.	Register before ETA and prepare original certificate.
Food safety	Is imported food safety inspection applicable for domestic consumption?	Food safety dossier, label, COA.	Document supplement request and cold-storage cost.	Review policy before purchase/booking.
C/O	Is C/O eligible for special preference?	C/O, invoice, B/L, transport documents.	Loss of preference and post-clearance tax recovery.	Check C/O draft before shipment.
Cold chain	Does storage temperature match documents and product condition?	Temperature log, packing list, reefer setting, COA.	Quality damage or failed sensory check.	Lock cold-chain conditions before booking.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Finalize HS, quarantine/food safety policy, duty, C/O, label and storage temperature.

Step 2: Lock documents

Compare invoice, PL, B/L/AWB, Health Certificate, C/O, label and species list.

Step 3: Specialized registration

Complete quarantine/food safety registration if applicable.

Step 4: Customs declaration

Green: conditional clearance; Yellow: document inspection; Red: document and physical inspection.

Step 5: Clearance & post-clearance

Deliver to warehouse/cold storage, apply supplementary labels and archive lot documents.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic description “seafood”	Customs/quarantine may require species split and HS split.	State species, Latin name if available, preservation form and packing.	Invoice, Packing List, species list.
Missing or mismatched Health Certificate	Delayed quarantine registration and cold-storage cost.	Agree certificate template and exporting establishment before shipment.	Health Certificate, quarantine registration.
C/O description/HS/origin mismatch	Special preferential duty may be denied.	Review C/O draft before issuance.	C/O, invoice, B/L, direct transport proof.
Unclear storage temperature	Quality risk and inspection concern.	State frozen/chilled/dried and required temperature.	Reefer setting, temperature record, label.
Confusing Chapter 03 with Chapter 16	Wrong HS, duty and food safety dossier.	Verify processing level, seasoning, canned/ready-to-eat status.	Formula, process, finished label.

FAQ

Does seafood import require quarantine?

Usually it must be reviewed under aquatic animal/product quarantine rules, especially fresh, chilled or frozen goods.

Is imported food safety inspection required?

It may apply if the goods are imported for domestic consumption.

Is Vietnamese supplementary labelling required?

Yes, if the original label does not contain mandatory Vietnamese information for circulation.

Can C/O reduce duty?

Possibly, if the C/O is valid and origin criteria are met.

Are samples treated like commercial goods?

Do not assume exemption; quarantine, food safety and labelling still need review.

Is “frozen seafood” sufficient on the invoice?

No. Species, preservation form, packing, weight and intended HS should be stated clearly.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide provides a legal and operational map, but each actual shipment must still be reviewed based on species, specification, documents, origin, quarantine certificate, storage condition and import purpose.

Implementation capacity

Agent network in more than 60 countries.
Member of WCA, WCA China Global, VLA, HNLA.
Sea freight, air freight, road/rail, warehousing and domestic delivery.

Support scope

Pre-ETA review: HS, policy, C/O, duty, label, quarantine/food safety dossier.
Document control: Invoice, PL, B/L/AWB, C/O, Health Certificate, label and species list.
Customs declaration, channel handling, delivery and post-clearance record keeping.

Enterprises should not wait until arrival to review dossiers. Minor mismatches among invoice, packing list, specification, C/O, Health Certificate or label may lead to additional document requests, delayed clearance or unplanned storage costs.

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