Tiếng Việt
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IMPORT-EXPORT PROCEDURES BY PRODUCT · F&B · FRESH PLANT PRODUCTS
Import Procedures for Fresh Fruits
Importing fresh fruits is not merely a customs declaration process. If the importer misclassifies the HS Code, fails to check phytosanitary requirements, lacks a Phytosanitary Certificate, does not verify approved growing areas/packing houses, or allows discrepancies among Invoice, Packing List, labels and quarantine documents, the shipment may be held in cold storage, sampled, treated, incur DEM/DET and disrupt distribution. This article provides an E2E map to review HS code, duties, C/O, plant quarantine, food safety, customs documents and pre-ETA risk points.
Translation note: This English version is prepared for operational reference and is not an official legal translation. Vietnamese legal documents and competent authority notices should be checked before application.
QUICK FACT
| Item | What to review | Operational note |
|---|---|---|
| Commodity | Fresh fruits for food use, not deeply processed, possibly whole fruits, carton-packed, chilled or temperature-controlled. | This article applies only to fresh fruits; it does not automatically apply to vegetables, nuts, grains, herbs, plant varieties, frozen fruits, dried fruits or juices. |
| Reference HS | Common headings: 0803, 0804, 0805, 0806, 0807, 0808, 0809, 0810. | Classification must be finalized by fruit name, variety/species, fresh/dried/frozen status, packing and processing level. |
| Reference duties | MFN duty under Chapter 08 varies by 8-digit code; ordinary duty and special preferential duty depend on HS code and C/O. | Do not apply one duty rate to all fresh fruits. Check the tariff schedule at declaration date. |
| VAT | Fresh fruits that are unprocessed or only ordinarily preliminarily processed may be outside VAT at import stage; specially processed/packed goods may differ. | Review under the VAT Law, guiding decrees and the actual file. |
| Specialized policy | Plant quarantine, imported food safety inspection, and growing area/packing house requirements if applicable. | Some origins/fruits require checking approved lists, growing area codes, packing houses and quarantine treatment requirements. |
| Website Category IDs | VI 2766 / EN 2816 / ZH 2818 | Final product-level category under IMPORT-EXPORT PROCEDURES BY PRODUCT. |
Legal note: Fresh fruit shipments often involve quarantine and cold-chain risks. Do not place orders or load cargo before reviewing origin, fruit type, growing area/packing house, phytosanitary certificate, labels, reefer container, storage conditions and document readiness before ETA.
SCOPE OF APPLICATION
This article applies to imported fresh fruits for food use, such as bananas, mangoes, oranges, mandarins, grapes, melons, apples, pears, peaches, plums, strawberries, kiwi or other fresh fruits under Chapter 08 when consistent with the actual nature of goods.
Applies to
- Whole fresh fruits, chilled fruits or temperature-controlled fruits.
- Commercial shipments for retail, supermarket distribution or F&B manufacturing input.
- Trade samples or trial-market shipments if they remain fresh fruits.
Not automatically applied to
- Frozen fruits, dried fruits, puree, juice, jam or sugar-preserved fruit.
- Vegetables, nuts, grains, herbs, plant varieties or planting materials.
- Goods requiring irradiation, fumigation, cold treatment or specific bilateral protocols.
Review according to specification, original label, fruit type, exporting country, packing house, storage conditions and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
For fresh fruits, technical identification is usually based on commercial specification, carton labels, packing list, phytosanitary certificate, growing area/packing house information and storage conditions. A generic description such as “fresh fruit” or “mixed fruits” may lead to wrong HS code, wrong quarantine path or wrong food safety treatment.
| Criteria to check | Documents to compare | Risk if described incorrectly | Suggested description on documents/declaration |
|---|---|---|---|
| Fruit name and variety/species | Invoice, Packing List, specification, carton label | Wrong HS heading under Chapter 08 | Fresh [fruit name], variety [if any], for food use. |
| Goods status | Goods photos, temperature record, document description | Confusion between fresh, frozen, dried or processed goods | Fresh/chilled fruit, not frozen, not dried, not processed. |
| Exporting country and growing area | Phytosanitary certificate, growing area code, packing house code if any | Non-compliance with origin/fruit-specific import conditions | State country of origin, orchard/growing area code and packing house code if applicable. |
| Packing specification | Packing List, carton label, pallet list | Mismatch in packages, net/gross weight, label and quarantine file | Carton/box, net weight, gross weight, number of packages. |
| Cold-chain condition | Reefer booking, temperature setting, pre-cooling record if any | Quality loss, insurance dispute and food safety risk | Reefer container, temperature setting …°C, ventilation setting if any. |
| Import purpose | Contract, PO, distribution plan | Confusion between sample, commercial cargo or manufacturing input | For food distribution/retail/manufacturing input as applicable. |
HS CODE – DUTY – C/O
This section separates the HS code table and the duty – VAT – C/O table to avoid mixing classification with tax impact. The HS code of fresh fruits depends directly on fruit type, goods status and processing level.
REFERENCE HS CODE TABLE
| Reference HS code | Applicability | Risk if misclassified | Documents to compare |
|---|---|---|---|
| 0803.xx | Bananas, including plantains, fresh or dried; this article only covers fresh form. | Confusion between fresh bananas and dried/processed bananas. | Invoice, label, goods photos, specification. |
| 0804.50.xx | Guavas, mangoes and mangosteens, fresh or dried; fresh fruit must be identified precisely. | Confusion with puree, frozen fruit or dried fruit. | Fruit name, variety, label, phytosanitary certificate. |
| 0805.xx | Citrus fruits such as oranges, mandarins, grapefruit/pomelo and lemons, fresh or dried. | Confusion among orange/mandarin/pomelo/lemon or processed goods. | Specification, carton label, C/O, phytosanitary certificate. |
| 0806.10.00 | Fresh grapes. | Confusion with dried grapes/raisins or processed products. | Invoice, packing list, phytosanitary certificate. |
| 0807.xx | Melons, watermelons and papayas, fresh. | Confusion with cut, tray-packed or processed fruit. | Label, goods photos, packing specification. |
| 0808.xx | Apples, pears and quinces, fresh. | Wrong code between apples/pears or inconsistency with C/O. | Invoice, C/O, carton label, plant certificate if applicable. |
| 0809.xx | Apricots, cherries, peaches, plums and sloes, fresh. | Wrong fruit heading or preservation status. | Specification, goods photos, phytosanitary certificate. |
| 0810.xx | Other fresh fruits such as strawberries, kiwi and berries depending on detailed code. | Using “other” code without sufficient basis. | Commercial/scientific name, label, origin, specification. |
REFERENCE DUTY – VAT – C/O TABLE
| HS code/heading | Proposed MFN import duty | Proposed ordinary import duty | Reference VAT | Special preferential duty under C/O | Review note |
|---|---|---|---|---|---|
| 0803.xx | Fresh bananas: reference 25%. | Reference 37.5%. | Reference 5%. | May be 0% under many FTAs if C/O is valid; check exporting country. | Do not finalize duty based on generic “banana” wording; confirm the 8-digit code. |
| 0804.xx | Pineapple/dates/figs: reference 30%; avocado: 15%; guava/mango/mangosteen: commonly reference 25%. | Corresponding reference rates around 45%, 22.5% or 37.5%. | Reference 5%. | May be reduced under an FTA if C/O is valid. | This heading covers several fruits; do not use one duty rate for all 0804. |
| 0805.xx | Oranges/lemons/limes: reference 20%; mandarins: 30%; grapefruit/pomelo and other citrus: may be 40%. | Corresponding reference rates around 30%, 45% or 60%. | Reference 5%. | C/O may materially reduce payable duty. | Do not apply one duty rate to all citrus fruits. |
| 0806.10.00 | Fresh grapes: reference 8%. | Reference 12%. | Reference 5%. | Special preferential duty if origin and transport conditions are satisfied. | Fresh grapes and dried grapes have different codes and rates. |
| 0807.xx | Watermelons, other melons and papayas: reference 30%. | Reference 45%. | Reference 5%. | May be reduced under an FTA if C/O is valid. | Review quarantine conditions by fruit and origin country. |
| 0808.xx | Apples: reference 8%; pears/quinces: reference 10%. | Apples around 12%; pears/quinces around 15%. | Reference 5%. | May be 0% under many FTAs if C/O is valid. | Check growing area/packing house codes if required by the origin route. |
| 0809.xx | Apricots/peaches/plums: reference 20%; cherries: reference 10%. | Apricots/peaches/plums around 30%; cherries around 15%. | Reference 5%. | Depends on C/O, origin criteria and direct transport. | Cherries, peaches and plums should not share one rate when detailed codes differ. |
| 0810.xx | Strawberries/berries: reference 15%; kiwifruit: 7%; durians: 30%; persimmons/longans/dragon fruit and many others: commonly 25%; lychees: 30%. | Corresponding rates around 22.5%, 10.5%, 45% or 37.5%. | Reference 5%. | Depends on C/O and the applicable FTA. | “Other fruit” codes require clear fruit name, description and phytosanitary certificate. |
C/O note: A C/O may be used for special preferential duty only if the form, origin criteria, goods description, HS code and transport conditions satisfy the relevant FTA. For fresh fruits, compare the C/O with the phytosanitary certificate, exporting country and growing area/packing house information if applicable.
SPECIALIZED POLICY MATRIX
SPECIALIZED POLICY MATRIX
| Goods scenario | Potential policy | Documents to check | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Ordinary fresh fruits | Import plant quarantine and imported food safety inspection. | Quarantine registration, phytosanitary certificate, invoice, packing list, B/L/AWB, label. | Plant Protection Department/quarantine sub-department; National Single Window if applicable. | Before ETA, preferably before loading. | Missing or inconsistent certificate may hold the shipment. |
| Fruit/origin requiring PRA or special conditions | Pest risk analysis and fruit/origin-specific import conditions. | Fruit name, exporting country, growing area, packing house, treatment process. | Plant Protection Department. | Before contract signing or deposit. | Not every fruit from every country is automatically importable. |
| Goods requiring growing area/packing house code | Approved/registered list check. | Orchard/growing area code, packing house code, published list. | Plant Protection Department / PPD website. | Before the seller packs cargo. | Wrong code or unlisted facility may block clearance. |
| Reefer/cold-chain cargo | Temperature, ventilation, pre-cooling and quality control. | Reefer booking, temperature setting, seal, temperature log if any. | Carrier/airline, cold store, port. | Before booking and upon receipt. | Temperature deviation may create quality, quarantine and insurance issues. |
| Samples or trial-market goods | May still require quarantine/food safety; no automatic exemption. | Import purpose, quantity, undertaking letter, supplier file. | Customs and specialized authorities. | Before dispatching samples. | Perishable samples should not be shipped without a clear clearance path. |
| EPE/FDI/factory use | Customs regime plus quarantine/food safety if applicable. | Contract, PO, intended use, quarantine file. | Customs/quarantine authority. | Before ETA. | Customs regime does not replace specialized compliance obligations. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective time/application | Role in procedure | Notable point | Review note |
|---|---|---|---|---|---|---|
| Law | Law on Plant Protection and Quarantine 41/2013/QH13 | National Assembly | Effective from 01/01/2015. | Legal framework for plant quarantine. | Quarantine objects and pest treatment. | Core legal basis for fresh fruit import. |
| Circular | Circular 14/2024/TT-BNNPTNT | MARD | Effective from 15/12/2024. | Lists plant quarantine objects and items subject to pest risk analysis. | Quarantine list and PRA group. | Check actual fruit type and exporting country. |
| Circular/consolidated text | Circular 33/2014/TT-BNNPTNT and amendments/consolidation | MARD | Use the latest consolidated/effective version. | Procedures for import plant quarantine. | Registration, file check, inspection, sampling/identification. | Use the effective version at filing time. |
| Circular | Circular 01/2024/TT-BNNPTNT | MARD | Effective from 20/03/2024; check original text. | HS code tables for goods under MARD management. | Plant quarantine objects and plant-origin food import lists. | Useful for specialized-management HS review. |
| Food safety | Food Safety Law 55/2010/QH12; Decree 15/2018/NĐ-CP | National Assembly/Government | Decree 15 effective from 02/02/2018. | Imported food safety framework. | Inspection methods and dossier rules. | Check the suspension status of Decree 46/2026/NĐ-CP under Resolution 15/2026/NQ-CP. |
| Tariff | Decree 26/2023/NĐ-CP; Decree 199/2025/NĐ-CP amending and supplementing it | Government | Decree 26/2023/NĐ-CP is effective from 15/07/2023; Decree 199/2025/NĐ-CP is effective from 08/07/2025. | MFN import tariff schedule and relevant amendments. | Chapter 08, MFN and ordinary duty. | Check tariff at declaration date. |
| VAT | VAT Law 48/2024/QH15; Decree 181/2025/NĐ-CP and amendments | National Assembly/Government | Effective from 01/07/2025. | VAT treatment. | Unprocessed/preliminarily processed agricultural products vs processed goods. | Review actual goods status. |
| Labeling | Decree 43/2017/NĐ-CP; Decree 111/2021/NĐ-CP | Government | Check effective versions. | Original and Vietnamese supplemental labels. | Goods name, origin, quantity, responsible party, shelf life/storage if any. | Label errors may affect post-clearance circulation. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises may search legal documents by document number on official legal portals, the Government portal or the issuing authority website. Enterprises should additionally verify documents on official legal portals or competent authority websites before application.
CUSTOMS DOCUMENT SET
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if claiming preferential duty.
- Specification, goods photos, carton label, pallet list.
Specialized documents
- Import plant quarantine registration.
- Phytosanitary Certificate issued by exporting country.
- Import quarantine permit if required.
- Food safety inspection file if applicable.
- Growing area/packing house list/code if applicable.
- Label, temperature and quarantine treatment file if any.
OPERATIONAL DOCUMENT CHECKLIST
| Document group | Required documents | Used for | Usual preparer | Common errors | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Customs declaration, value, quantity | Importer/shipper/sales/docs | Generic fruit name; missing net/gross weight | Compare item name, package count, weights and Incoterms. |
| Transport | B/L/AWB, booking, arrival notice | D/O release, ETA monitoring, manifest | Forwarder/agent/carrier | Wrong consignee, notify party or destination port | Compare with contract and draft declaration. |
| Quarantine | Quarantine registration, phytosanitary certificate | Quarantine registration, inspection/sampling | Importer/shipper/quarantine authority | Certificate has wrong fruit name, origin or facility code | Compare each field with Invoice, Packing List and label. |
| Food safety/label | Original label, supplemental label, food safety file if applicable | Clearance/circulation | Importer/compliance | Missing origin, quantity or storage information | Review label photos before loading. |
| C/O and duty | C/O, transport document, Invoice | Preferential duty claim | Shipper/importer | Wrong form, description, HS or origin criterion | Check C/O form, origin criterion and direct consignment. |
| Cold-chain | Reefer booking, temperature setting, seal photo, temperature log if any | Quality control and claims | Forwarder/shipper/warehouse | Wrong temperature, no pre-cooling | Confirm temperature in booking and before ETD. |
Document consistency rule: Fruit name, HS code, package count, weight, origin, packing house, phytosanitary certificate, C/O, label and customs declaration must be explainably consistent. Even a small discrepancy may delay clearance.
CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| Is the fruit/origin eligible for import? | Is it subject to a specific list or condition? | PPD notices, supplier file | Clearance may be refused or delayed for verification | Review before contract signing. |
| Is a permit or PRA required? | Has the fruit/origin been assessed? | Circular 14/2024, PPD information | Cargo arrives without a processing route | Ask the specialized authority before loading. |
| Is the phytosanitary certificate correct? | Do fruit name, quantity, origin and treatment match? | Original/electronic certificate | Supplement or extended inspection may be required | Approve draft certificate before ETD. |
| Is HS code sufficiently supported? | Fresh/dried/frozen/processed status confirmed? | Photos, specification, label | Wrong duty and policy treatment | Separate HS review from tax review. |
| Is cold-chain controlled? | Temperature, ventilation and transit time appropriate? | Reefer booking, temp setting, log | Quality loss and food safety risk | Confirm temperature and receipt process. |
| Is supplemental labeling ready? | Can goods circulate after customs clearance? | Original and draft Vietnamese label | Post-clearance circulation risk | Prepare supplemental label before arrival. |
E2E OPERATIONAL WORKFLOW
Step 1 – Pre-ETA review
Finalize fruit type, origin, HS code, duty, C/O, plant quarantine, food safety, label and cold-chain requirements before booking.
Step 2 – Lock documents
Lock Invoice, Packing List, B/L/AWB, phytosanitary certificate, label and growing area/packing house codes if any.
Step 3 – Register quarantine/food safety if applicable
Prepare specialized file, submit through the proper authority/portal and arrange inspection or sampling upon arrival.
Step 4 – Customs declaration
Green channel: conditional release; Yellow channel: document check; Red channel: document and physical inspection. Key questions usually involve HS, value, C/O, certificate, label and quarantine.
Step 5 – Clearance, delivery and post-clearance file
Move goods to cold store/distribution warehouse, finalize supplemental labels if needed and retain shipment file.
Step 6 – Quality check after receipt
Check temperature, seal, packaging condition and damage rate, and make a record for claims if abnormal.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| Fruit/origin not eligible | Shipment may not be cleared or may wait for verification | Check list and condition with PPD before contract | PPD notice, contract, supplier file |
| Missing/wrong phytosanitary certificate | Cargo hold, sampling, additional documents | Approve certificate draft before ETD | Certificate, Invoice, Packing List |
| HS mismatch between C/O and declaration | Preferential duty may be rejected | Finalize HS before C/O issuance | C/O, HS analysis, goods description |
| Label and documents mismatch | Explanation or amendment required | Check carton label and supplemental label before ETA | Original label, supplemental label, packing list |
| Wrong container temperature | Damage, claim and food safety risk | Confirm temperature, ventilation and pre-cooling | Reefer booking, temp log, seal record |
| Cold store/truck not arranged | Longer dwell time and quality deterioration | Book warehouse/truck before ETA | D/O, delivery plan, ETA |
FAQ
1. Do fresh fruits require an import permit?
Do not answer absolutely. Review fruit type, origin, quarantine list, PRA and specific conditions before concluding.
2. Is plant quarantine required?
Fresh fruits usually require plant quarantine review. The core file includes quarantine registration and a phytosanitary certificate.
3. Is food safety inspection required?
It may arise under imported food rules. Review goods type, import purpose and current regulations.
4. Can C/O reduce import duty?
Yes, if the C/O form, origin criterion, goods description and HS code are consistent and valid.
5. Are fruit samples treated like commercial cargo?
The purpose and quantity may differ, but samples are not automatically exempt from quarantine or food safety review.
6. What if the certificate states the wrong fruit name?
Request correction before arrival. Once cargo arrives, certificate errors may extend inspection and cold storage time.
RELATED ARTICLES
IMPLEMENTATION SOLUTIONS FROM TGIMEX
This article provides a map for HS code, duty, C/O, plant quarantine, food safety and customs documents. For actual shipments, enterprises still need to review fruit type, origin, growing area/packing house, documents, labels, storage conditions and declaration timing.
Pre-ETA review
- HS, duty, VAT, C/O.
- Plant quarantine, food safety, labeling.
- Growing area/packing house if applicable.
Document control
- Invoice, Packing List, B/L/AWB.
- Phytosanitary certificate.
- C/O, labels, cold-chain file.
International logistics
- Agent network in more than 60 countries.
- WCA, WCA China Global, VLA, HNLA membership.
- Sea, air, trucking and cold-chain warehousing coordination.
Clearance & post-clearance
- Customs declaration and Green/Yellow/Red channel handling.
- Coordination with quarantine and inland delivery.
- Shipment file retention and post-clearance explanation support.
For fresh fruit shipments involving quarantine, C/O, labeling or cold-chain requirements, enterprises should not wait until cargo arrives to review documents. Small discrepancies among Invoice, Packing List, phytosanitary certificate, C/O, label or reefer booking may trigger additional documents, clearance delay or unplanned cold storage cost.
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