Importing plant-based ingredients should not be handled under a generic cargo name. A mismatch in botanical species, plant part, processing form, intended use, HS code or phytosanitary document may result in customs queries, specialized inspection, loss of C/O preferential duty and DEM/DET exposure. This guide provides an E2E review map before ETA: HS Code, duty, C/O, phytosanitary control, food safety, labelling and customs documentation. For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

Note: This article applies only to plant-based ingredients. Review must be based on botanical name, plant part, processing form, moisture, intended use, exporting-country documents and actual catalogue/specification.

QUICK FACTS

Item	Key review point	Operational note
Product	Plant-based ingredients: leaves, stems, roots, bark, flowers, seeds, dried fruits, botanical powders, dried herbs and plant extracts used as food/beverage ingredients.	Do not automatically apply this guide to plant varieties, seeds for sowing, medicinal materials, medicines, cosmetics or animal-feed ingredients.
Reference HS	Common review directions: 1211.90.99, 0712.90.90, 0813.40.90, 0910.99.90, 1106.30.00, 1302.19.90.	Final classification depends on species, physical form, degree of processing and actual use.
Main policy	Plant quarantine/phytosanitary control; food safety inspection if used as food; goods labelling; C/O if preferential duty is claimed.	Authorities may involve Plant Protection Department, border quarantine offices and food-safety authorities.
Duty reference	MFN may be around 5%, 15%, 22% or 30% depending on HS; VAT may be non-taxable, 5%, 8% or 10% depending on processing and declaration timing.	Confirm duty under the tariff and actual dossier at the declaration date.

Legal note

Do not apply a single HS code to all plant-based ingredients. Dried leaves/roots/bark, powders, extracts, spices, dried fruits and semi-processed ingredients may fall under different chapters. Review must rely on catalogue, datasheet/specification, COA, original label, composition, import purpose and physical goods.

Illustration for Import Procedure Guide for Plant-based Ingredients — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

Applicable to

Dried, cut, sliced, ground, powdered or raw plant materials used in food/beverage production.
Herbs, leaves, roots, bark, flowers, seeds and dried fruits used as blending ingredients.
Plant extracts in powder/liquid form if the dossier shows food or beverage use.
Samples, R&D goods, project goods, EPE/FDI shipments declared as plant-based ingredients.

Not automatically applicable to

Plant varieties, seeds for sowing, plant propagation materials.
Medicinal materials, traditional medicines or pharmaceutical raw materials.
Cosmetic ingredients, flavours, additives, animal feed or industrial materials.
Fresh produce, fresh vegetables/fruits, grains/nuts in another specialized policy group.

CLASSIFICATION & TECHNICAL IDENTIFICATION

The key classification logic is to identify botanical nature, plant part, processing form, degree of processing and intended use. The same commercial name may lead to different HS codes and regulatory policies if imported as whole leaves, sliced roots, powder, extract or blended material.

Criterion	Documents to check	Risk if misdescribed	Suggested goods description
Botanical/commercial name	Catalogue, COA, specification, botanical name.	Wrong quarantine group, wrong HS, species query.	Commercial name + botanical name + plant part.
Plant part	Spec, product photos, original label, packing list.	Leaves, roots, bark, flowers, seeds and fruits may trigger different HS/policy.	Example: dried hibiscus flower, sliced ginger root, dried moringa leaf.
Physical form	COA, pre-processing flow, packing photos.	Confusion between dried goods, powder, extract or blend.	State whole/cut/sliced/powder/extract and moisture if available.
Intended use	Contract, PO, production formula, product declaration dossier.	Confusion between food, medicinal material, additive or cosmetic ingredient.	Use “plant-based ingredient for food/beverage manufacturing” when accurate.
Phytosanitary treatment	Phytosanitary certificate, treatment certificate if any.	Missing certificate or late quarantine arrangement.	State origin, exporting country and drying/fumigation treatment if any.

HS CODE – DUTY – C/O

HS classification must follow the nature of the goods, not marketing terminology. The following is an initial review map; the importer must check the tariff, actual dossier and classification status at the declaration date.

1211.90.99 Dried or simply prepared plants/parts of plants

Relevant when the goods are leaves, roots, bark, flowers, seeds/fruits mainly used for perfumery, pharmacy, insecticidal, fungicidal or similar purposes, without deep blending.

Ordinary duty7.5%MFN5%VAT5%/8% or review case-by-caseC/O May be 0% under valid FTA

Check botanical name, plant part, cut/powder form, COA, label and import purpose.

0712.90.90 Dried vegetables in whole, cut, sliced, broken or powder form

Review when the ingredient is dried vegetable/root under Chapter 07, not further prepared, for food production.

Ordinary duty33%MFN22%VATnon-taxable/5%/8%C/O Check form and direct transport

Check drying status, addition of seasoning/additives, moisture and production purpose.

0813.40.90 Other dried fruits used as ingredients

Review when the goods are dried fruits not elsewhere specified, not deeply processed, used for food/beverage manufacturing.

Ordinary duty45%MFN30%VAT5%/8% or case-by-caseC/O May reduce significantly if origin rule is met

Check sugar addition, preservation, drying, cutting and blending status.

0910.99.90 Other plant-based spices/herbs

Review when the ingredient is actually a spice/herb under Chapter 09 such as ginger, turmeric, bay leaves or flavouring herbs.

Ordinary duty22.5%MFN15%VAT5%/8% or case-by-caseC/O Check origin rules under each FTA

Do not use this code for all herbs if the true nature is medicinal material, extract or another ingredient.

1106.30.00 Flour, meal and powder of Chapter 8 products

Review when the goods are flour, meal or powder of fruits/nuts under Chapter 8 and no longer dried fruits in whole form.

Ordinary duty45%MFN30%VAT5%/8% or case-by-caseC/O May be 0% if FTA conditions are met

Check milling process, composition, particle size, COA and actual use.

1302.19.90 Other plant extracts

Review when the ingredient is a vegetable extract, powder or liquid, not classifiable under a more specific heading.

Ordinary duty7.5%MFN5%VAT8%/10% or per dossierC/O Check FTA and origin criterion

If used for medicines, cosmetics, additives or supplements, specialized policy may differ.

C/O risk

C/O can reduce duty to preferential rates, but may be rejected if the form, HS code, goods description, direct transport or origin criterion does not match the dossier. Review the C/O draft before the exporter issues the original.

APPLICABLE SPECIALIZED POLICIES

Situation	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Plant material under quarantine scope	Import plant quarantine/phytosanitary control.	Phytosanitary Certificate, invoice, packing list, B/L/AWB, species data.	Plant quarantine authority/Plant Protection Department, NSW where applicable.	Before ETA and upon arrival.	Missing certificate or species mismatch may block clearance.
Food/beverage ingredient	Food safety import inspection; product declaration where applicable.	COA, specification, declaration dossier, label, intended use.	Food safety authority as assigned.	Before first import and before ETA.	Do not confuse normal ingredients with additives, supplements or medicinal materials.
High-risk pest goods or new species	Pest risk analysis may be required before import.	Botanical name, exporting country, growing area, treatment process.	Plant Protection Department.	Before signing contract/booking.	Do not wait until cargo arrival to check PRA.
Powder/extract form	Review HS, food safety, label and processing level.	COA, particle size, solvent residue if any, ingredient list.	Customs, food safety authority, testing lab if needed.	Before ETA.	Powder and extract are often confused.
Samples/R&D/EPE/FDI	Still subject to quarantine/food safety/labelling review based on use.	PO, purpose explanation, sample quantity, technical documents.	Customs/specialized authority.	Before shipment.	Do not assume samples are fully exempt.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing body	Effective/application date	Role	Key point	Review note
Law	Law on Food Safety 55/2010/QH12	National Assembly	Check current amendments.	Legal basis for food import control.	Food safety management principles.	Review if used as food.
Decree	Decree 15/2018/ND-CP	Government	Effective 02/02/2018.	Product declaration, state food safety inspection and labelling.	Product declaration and import inspection chapters.	Do not assume exemption without dossier review.
Circular	Circular 30/2014/TT-BNNPTNT	MARD	Effective 01/01/2015.	Plant quarantine objects and pest-risk-analysis list.	Quarantine and PRA lists.	Check by species and form.
Circular	Circular 01/2024/TT-BNNPTNT	MARD	Effective 20/03/2024.	HS codes under agricultural specialized management.	HS schedules and specialized inspection lists.	Compare with proposed HS.
Labelling	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	Decree 111 effective 15/02/2022.	Imported goods label and Vietnamese supplementary label.	Mandatory label contents.	Check before domestic circulation.
Tariff	Decree 26/2023/ND-CP; Decree 199/2025/ND-CP	Government	Effective 15/07/2023 and 08/07/2025.	MFN tariff schedule and amendments.	Import tariff annex.	Confirm at customs declaration date.
VAT	VAT Law 48/2024/QH15; Decree 174/2025/ND-CP	National Assembly/Government	Effective 01/07/2025.	Determine non-taxable/5%/8%/10% VAT.	VAT rates and reduction exclusions.	Review by nature and timing.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Companies should search each document number on official legal portals, the Government portal or the issuing authority’s website. Companies should cross-check again on official portals before application.

Decree 15/2018/ND-CP Circular 30/2014/TT-BNNPTNT Circular 01/2024/TT-BNNPTNT Decree 26/2023/ND-CP Decree 199/2025/ND-CP Decree 174/2025/ND-CP

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order.
Certificate of Origin – C/O if preferential duty is claimed.
Catalogue/specification, COA, product photos, original label, botanical name if any.

Specialized dossier if applicable

Phytosanitary Certificate.
Plant quarantine/food safety registration.
COA, test report, specification, treatment/drying/fumigation process.
Product declaration dossier where applicable.
Original label and Vietnamese supplementary label.

Dossier group	Documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO.	Declaration, duty, valuation.	Importer/Exporter/Docs.	Generic goods name; no species/form.	Compare with COA, spec and original label.
Transport	B/L or AWB, Arrival Notice, booking, pre-alert.	D/O, ETA tracking, manifest.	Forwarder/Carrier/Docs.	Wrong packages, gross/net weight, destination port.	Review 3–5 days before ETA.
Quarantine	Phytosanitary Certificate, treatment certificate if any.	Quarantine and specialized clearance.	Supplier/Importer/QA.	Species, origin or quantity mismatch.	Confirm certificate draft before shipment.
Food safety	COA, specification, declaration dossier, label.	Food safety import control/circulation.	Importer/QA/Compliance.	Unclear food/pharma/cosmetic use.	Review intended use and product dossier.
C/O	C/O form E, D, AJ, AK, RCEP, CPTPP, EVFTA…	Special preferential duty.	Exporter/Importer.	Wrong description, HS or transport route.	Check C/O draft before issuance.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Proof	Consequence	Recommended handling
HS code	Is it leaf/root/bark/flower/seed/dried fruit, powder or extract?	Spec, COA, photos, label.	Classification analysis and duty adjustment.	Split by nature and form.
Plant quarantine	Is the item a regulated plant quarantine object?	Phytosanitary certificate, Circular 30/2014 and 01/2024.	Delay in clearance.	Register before ETA and check original certificate.
Food safety	Is the item used as food/beverage or another purpose?	COA, formula, label, PO.	Additional declaration/inspection dossier.	Lock intended use from contract stage.
C/O	Does C/O qualify for preferential duty?	C/O, invoice, B/L, packing list.	Loss of preferential duty, possible post-clearance recovery.	Check C/O draft and origin criterion.
Label	Does the label show goods name, origin, quantity, manufacturing/expiry dates and storage conditions?	Original label, supplementary label, specification.	Circulation issue after clearance.	Prepare supplementary label before arrival.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS, phytosanitary control, food safety, duty, C/O, label and storage conditions.

Step 2: Lock documents

Cross-check Invoice, Packing List, B/L/AWB, COA, Phytosanitary Certificate, C/O and labels.

Step 3: Specialized registration

Step 4: Customs declaration

Green lane: conditional clearance; Yellow: dossier check; Red: dossier and physical inspection.

Step 5: Clearance & post-clearance

Deliver to warehouse, apply supplementary labels, keep lot dossier and prepare post-clearance explanation.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Generic “plant ingredient” description	Species/form query by customs/quarantine.	State species, plant part, form and intended use.	Invoice, spec, COA, label.
Missing Phytosanitary Certificate	Quarantine delay and storage cost.	Confirm certificate before shipment.	Phytosanitary Certificate, treatment certificate.
Food ingredient confused with pharma/additive	Wrong specialized policy.	Review function and composition before purchase.	PO, formula, COA, import purpose.
C/O mismatch	No special preferential duty.	Check C/O draft before issuance.	C/O, invoice, B/L, direct transport proof.
No supplementary label plan	Circulation/post-clearance issue.	Prepare Vietnamese label before ETA.	Original label, supplementary label, declaration dossier.

FAQ

Do plant-based ingredients require quarantine?

Possibly yes if the goods are regulated plant quarantine objects. Review by species, plant part, form and exporting country.

Is food safety inspection required?

If imported for food/beverage use or food production, review under Decree 15/2018 and the relevant specialized list.

Can one HS code be used for all plant ingredients?

No. Leaves/roots/bark, dried fruits, powders, spices and extracts can fall under different HS codes.

Can C/O reduce duty?

Yes, if the C/O is valid and the goods satisfy the relevant FTA origin rules.

Are samples exempt from quarantine/food safety?

Do not assume exemption. Samples must still be reviewed by use, quantity and specialized regulation.

What if the goods are plant extracts?

Review under heading 1302 or a more specific code; policies may differ for medicine, cosmetics, additives or supplements.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map of HS code, duty, C/O, dossier and specialized policies. For an actual shipment, enterprises still need to review botanical name, plant part, processing form, COA, phytosanitary certificate, documents, origin and import purpose.

Execution capability

Agency network in over 60 countries.
Member of WCA, WCA China Global, VLA, HNLA.
Ocean freight, air freight, road/rail transport, warehousing and inland delivery.

Support scope

Pre-ETA review: HS, policy, C/O, duty, label, quarantine/food safety.
Document control: Invoice, Packing List, B/L/AWB, C/O, Phytosanitary Certificate, COA, label and specification.
Customs declaration, channel handling, inland delivery and post-clearance filing.

For shipments that may trigger specialized inspection, C/O or labelling requirements, enterprises should not wait until cargo arrival to start dossier review. Any small mismatch among Invoice, Packing List, COA, C/O, Phytosanitary Certificate or labels may result in additional document requests, clearance delay or unplanned storage costs.

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