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.

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.

Illustration for Import Procedures for Fresh Fruits — Illustration of the product group and document review before customs clearance.

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.

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

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.

Law 41/2013/QH13 Circular 14/2024 Consolidated quarantine procedure Decree 15/2018 Decree 26/2023

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.

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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