“Dried fruit / freeze-dried fruit” does not have one automatic HS code or one automatic specialized procedure. Freeze-dried durian, dried mango, raisins, dried apples, mixed dried fruit and sugar-/oil-coated fruit snacks can fall under different Chapter 08 lines or move to Chapter 20 when processing changes the product character. A wrong product reading can trigger the wrong HS, tax, origin preference, plant-quarantine or food-safety route. This guide maps the E2E review: fruit species + formula + drying process → HS/tax/C/O → quarantine & food safety → documents → labeling → post-clearance.

Operational reference for importers; updated through 8 Sep 2026. Final treatment depends on the actual SKU, formula, process, packaging, origin and import purpose.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS classification

Classification follows fruit species, dried state, preservation method, processing level and added ingredients.

Freeze-dried

Fruit is frozen and moisture is removed by sublimation under vacuum. Freeze-drying alone does not create a standalone HS heading.

Plant quarantine

Control of plants/plant products that may carry regulated pests; review it together with the HS-based specialized list.

FSI

Import food-safety inspection

State food-safety inspection of imported food under the applicable authority and inspection method.

SELF

Product self-declaration

Self-declaration under Decree 15/2018/ND-CP for food products within scope before circulation.

C/O

Origin proof

Certificate/proof used to claim special FTA tariff treatment when origin rules are satisfied.

MFN

MFN import duty

Preferential import duty generally used when no special FTA rate is claimed.

ETA

Estimated Time of Arrival

Operational milestone by which HS, C/O, quarantine/food-safety file and label should be locked.

SKU

Stock Keeping Unit

Exact product version; fruit mix, sugar, oil, coating, supplier or packaging changes can alter treatment.

PROCESS

Manufacturing process

Fresh fruit → preparation → freezing/drying → coating/treatment → packaging. Critical to distinguish Chapter 08 dried fruit from Chapter 20 preparations.

Why this matters: lock fruit species + ingredient list + process flow + final condition + packaging first. These drive HS, VAT, quarantine/food-safety and labeling.

Key point: “freeze-dried” is a process, not an HS heading. Vietnam Customs previously classified one specific Monthong freeze-dried durian dossier under 0813.40.90; that advance ruling is not universally binding.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

This guide covers dried and freeze-dried fruit used as food or food ingredients. It does not automatically cover jam, fruit candy, puree, fruit powder, supplements, medicinal materials or complex multi-ingredient food.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/cargo scenario	Technical indicators to review	Example	Supporting documents	Possible policy triggers	Documents to reconcile	Application note
Single-fruit freeze-dried product	Moisture removal only; no sugar/oil/flavor coating changing character	Freeze-dried durian, strawberry, dragon fruit	Ingredients, process flow, moisture spec, label, photos	Chapter 08; PQ/food safety by list/packaging; self-declaration/label	Formula, process, packaging, test	A specific durian dossier used 0813.40.90; do not generalize mechanically.
Dried fruit covered by 08.01–08.06	Fruit already covered as fresh or dried in its own heading	Dried mango, dried orange, raisins	Fruit name, formula, process, label	Remain in corresponding heading; specialized checks by final HS	Spec, process, label, C/O	08.13 excludes fruit of headings 08.01–08.06.
Other dried fruit under 08.13	Fruit outside 08.01–08.06 and retaining dried-fruit character	Dried apple, durian, strawberry	Identity, process, moisture, ingredients	0813.10/20/30/40; PQ + food-safety marks unless exclusion applies	Process, packaging, label, specialized file	Circular 01/2024 contains an 08.13 note for processed dried fruit in sealed, labeled packaging.
Mixture of dried fruits	Weight percentage of each fruit/nut	Mixed freeze-dried fruit	Full BOM, ratios, label	Potential 0813.50.xx or other line	BOM, process, C/O	Do not default a mixture to 0813.40.90.
Fruit chips with sugar/oil/coating	Syrup, oil, flavor, coating or further processing	Banana chips, sweetened mango, yogurt-coated fruit	Quantitative formula, Brix, coating spec, process	May move to Chapter 20; different food-safety/VAT treatment	Formula, process, test, label	Trade name “dried fruit” does not preserve Chapter 08.
Bulk ingredient	Industrial pack, not retail-ready	Freeze-dried strawberry pieces 10 kg/carton	Spec, end-use, packaging	PQ/food-safety branch may differ from sealed retail pack; VAT/label also differs	End-use, packaging, contract	Separate bulk ingredient from retail finished food.
Sample / R&D	Small quantity, non-commercial purpose	1–5 kg sample	Purpose letter, quantity, invoice	Possible food-safety inspection exemption if conditions are met; PQ still requires review	Purpose, quantity, shipping file	Samples are not automatically exempt from all controls.

Identification sequence: fruit species → 08.01–08.06 or 08.13 → mixture/coating → retail or bulk before locking HS and specialized treatment.

4. HS CODE – TAX – C/O

Heading 08.13 does not cover every dried fruit. Fruit covered by headings 08.01–08.06 remains in its own heading; only other fruit retaining dried-fruit character should be tested under 08.13.

PROPOSED HS – TAX – C/O TABLE

Reference HS code	Suitable description/product group	Classification basis	Application condition	Ordinary import duty	MFN import duty	VAT	C/O/FTA to review	Documents to reconcile
0813.40.90	Other dried fruit – other	08.13 covers dried fruit other than fruit of 08.01–08.06; specific durian precedent	Retains dried-fruit character; no more specific line	45%	30%	May be non-VAT at import if only ordinarily processed; review freeze-drying process under Decree 181/2025	ACFTA/RCEP, ATIGA, Korea/Japan FTAs, CPTPP, EVFTA…	Fruit identity, formula, process, moisture, label, packaging, C/O
0813.30.00	Dried apples	Specific 08.13 line	Dried/freeze-dried apple, not another preparation	45%	30%	Review Decree 181/2025 by processing level	FTA by origin	Formula, process, label, C/O
0813.50.90	Other mixtures of nuts/dried fruit	0813.50 covers mixtures; final line depends on composition	Mixed dried/freeze-dried fruit without a more specific mixture line	45%	30%	Review product character/formula	FTA by origin	BOM %, process, label, C/O
0804.50.22	Dried mango	08.04 covers mango fresh or dried; a specific dried-mango line exists	Dried/freeze-dried mango retaining mango character	37.5%	25%	Review Decree 181/2025; drying is listed as ordinary preliminary processing	FTA by origin	Fruit identity, process, ingredients, C/O
0805.10.20	Dried oranges	08.05 covers citrus fruit fresh or dried	Dried/freeze-dried orange	30%	20%	Review Decree 181/2025	FTA by origin	Process, formula, label, C/O
0806.20.00	Dried grapes	08.06 covers grapes fresh or dried	Raisins/freeze-dried grapes retaining character	7.5%	5%	Review Decree 181/2025	FTA by origin	Process, formula, label, C/O
Chapter 20 – 2008.xx	Fruit otherwise prepared/preserved	Sugar/syrup/oil/coating or further preparation changes Chapter 08 character	Processed fruit snack	Verify final HS	Verify final HS	May be 10% or 8% if eligible; review actual product	FTA by final HS	Quantitative formula, process, Brix, coating, label

VAT needs a separate branch: Article 4(1) of Decree 181/2025 treats imported crop products not transformed into another product, or only ordinarily processed, as non-taxable; “drying” is expressly listed. Freeze-drying with coating/additives or complex further processing must be tested against the actual manufacturing flow.

SPECIAL FTA / ORIGIN REVIEW BY IMPORT ROUTE

Route/origin	FTA/agreement	C/O form or origin proof	Special preferential rate where substantiated	Application conditions	Documents to reconcile	Application note
China	ACFTA / RCEP	Form E / RCEP proof	For 0813.40.90, several current schedules can reach 0% if eligible; verify 2026 schedule/PSR	Correct HS, qualifying origin, valid proof, transport/invoice conditions	C/O, Invoice, B/L, Packing List, origin file	0% is not automatic because goods ship from China.
ASEAN	ATIGA	Form D / permitted proof	Many dried-fruit lines may reach 0%; verify final HS	Meet PSR/document rules	C/O, invoice, transport docs	Confirm member state.
Korea	AKFTA / VKFTA / RCEP	AK / VK / RCEP proof	Many 08.13 lines may reach 0%; verify schedule/PSR	Meet selected agreement	C/O, origin support, Invoice, B/L	Choose best FTA only if eligible.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Agreement-specific proof	Many 08.13 lines may reach 0%; verify 2026 schedule	Meet PSR/document/transport rules	Origin proof, Invoice, B/L	One form does not fit every FTA.
EU / UK	EVFTA / UKVFTA	EUR.1 or permitted proof	Many 08.13 lines may reach 0%; check product phase-out	Meet origin/document rules	Origin proof, Invoice, transport docs	Confirm origin/certification mechanism.
Australia / New Zealand	AANZFTA / CPTPP	Agreement-specific proof	Potential 0% for many 08.13 lines; verify HS/PSR	Meet origin rules	Origin proof, commercial docs	Do not carry rate into Chapter 20 without checking.

C/O checklist: proof type, HS, description, origin criterion, country, invoice, transport, quantity/weight, issue date and authentication.

5. DOSSIER & SUBMISSION LOGIC

Manage the file in three layers so commercial documents are supported by product-identification and specialized-control evidence.

Commercial dossier

Invoice, Packing List, B/L/AWB, Contract/PO if any and C/O where preference is claimed.

Technical / specialized dossier

Ingredients, process flow, specification, moisture, packaging, tests, quarantine/food-safety file, self-declaration and labels.

Registration & reconciliation pack

Map SKU ↔ fruit species ↔ formula ↔ process ↔ HS ↔ PQ/food safety ↔ test ↔ label ↔ C/O ↔ commercial docs.

Dossier principle: fruit identity, dried/freeze-dried status, composition, mixture ratio, manufacturer, origin, pack size, planned HS and label data must stay consistent. No click-by-click filing instructions are disclosed.

OPERATIONAL DOSSIER CHECKLIST

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice; Packing List; B/L/AWB; Contract/PO if any; C/O if claimed	Customs, valuation, origin	Importer + supplier + forwarder	Description only says “dried fruit”; SKU/weight/origin mismatch	Add fruit species, dried/freeze-dried form, pack size and origin.
Product / HS	Ingredients; process flow; specification; moisture; photos; packaging spec	HS/tax/VAT	Manufacturer + importer compliance	No process or coating/sugar percentages	Lock exact SKU and Chapter 08 vs 20 logic.
Plant quarantine	Phytosanitary Certificate where applicable; lot file; treatment/packaging evidence	PQ review/registration	Exporter + importer + operations	Assuming sealed retail pack automatically means no PQ or the opposite	Review Circular 14/2024 and Circular 01/2024 against actual product/packaging.
Import food safety	Applicable inspection-method file; exemption/reduced-inspection evidence if relevant	Pre/during clearance	Importer + inspection authority	Wrong authority/method due to wrong HS	Review Decree 15/2018 and agricultural HS list.
Self-declaration / testing	Self-declaration; suitable test report; product dossier	Before circulation	Importer/product-responsible entity	Test/label/formula mismatch	Match product, ingredients, manufacturer, nutrition and test.
Label	Original label; Vietnamese supplementary label; ingredients; allergens; nutrition; dates; importer info	Before circulation	Importer + supplier/brand	Missing nutrition or misleading “100% fruit” claim	Reconcile formula with Circular 30/2026 and label rules.
C/O/FTA	Origin proof; invoice; transport docs; origin support	Preferential tariff	Exporter + importer	HS/origin criterion/invoice mismatch	Compare with planned customs filing.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

6.1. LEGAL INSTRUMENTS TO REVIEW

Legal group	Instrument	Issuing authority	Effective/application status	Role	Key article/annex	Review note
Food safety	Law on Food Safety No. 55/2010/QH12	National Assembly	Foundational law; check amendments at application date	General food-safety framework	General food-safety duties	Read with current implementing instruments.
2026 transition	Resolution 15/2026/NQ-CP	Government	Effective 6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026; sets transition	Articles 1–2	During suspension, Decree 15/2018 and implementing guidance remain in force.
Self-declaration / inspection	Decree 15/2018/ND-CP	Government	Effective 2 Feb 2018; continues under 2026 transition	Self-declaration, exemptions, import food-safety inspection methods	Articles 4–5; 13; 16–19	Apply to actual SKU/lot.
Agricultural specialized HS list	Circular 01/2024/TT-BNNPTNT, relevant amendment by Circular 18/2024	MARD	Effective 20 Mar 2024	HS table for managed goods and specialized inspection	Appendix marks 0813.40.90 for PQ and food-safety inspection; 08.13 has a note on processed dried fruit in sealed, labeled packaging	Use current instrument, not old Circular 11/2021 logic.
Plant quarantine	Circular 14/2024/TT-BNNPTNT	MARD	Effective 15 Dec 2024	Lists PQ objects and objects requiring pre-import pest-risk analysis	Plant products include fruit; PRA list specifically names fresh fruit	Do not automatically treat freeze-dried fruit as fresh fruit requiring PRA; PQ still needs separate review.
Customs classification	Circular 31/2022/TT-BTC + Vietnam import/export nomenclature	Ministry of Finance	Current framework	Classification rules	Chapter 08 notes/rules	Trade name is not legal classification.
Classification precedent	Customs Notice 6488/TB-TCHQ dated 25 Dec 2024	General Department of Customs	Binding for advance-ruling applicant	Classified one Monthong freeze-dried durian product under 0813.40.90	100% durian, freeze-dried, about 90% moisture removed	Reference evidence only for other importers.
VAT	Decree 181/2025/ND-CP	Government	Effective 1 Jul 2025	Non-VAT treatment at import for crop products not made into another product / only ordinarily processed	Article 4(1) expressly lists drying	Use actual process for freeze-drying disputes.
Goods labeling	Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP	Government	Amendment effective 15 Feb 2022	Imported-goods/supplementary labeling	Mandatory contents, origin, responsible entity	Apply to artwork.
Nutrition labeling	Circular 30/2026/TT-BYT	Ministry of Health	Effective 10 Jul 2026	Nutrition composition/value labeling	Scope and requirements	Reconcile per SKU.

6.2. POLICY MATRIX BY CARGO SCENARIO

Cargo scenario	Instrument to review	Possible policy	Authority (high level)	Trigger condition
0813.40.90 bulk / outside exclusion note	Circular 01/2024 + Circular 14/2024 + Decree 15/2018	Potential PQ and import food-safety inspection; self-declaration before circulation where applicable	PQ/food-safety authority + Customs	Final HS 0813.40.90 and no applicable exclusion/exemption.
0813 retail processed, sealed and labeled	08.13 note in Circular 01/2024 + Circular 14/2024 + Decree 15/2018	Re-branch PQ/food-safety duties; do not ignore heading note	Relevant specialized authority + Customs	Actual packaging/process meets note; PQ-object status and other food-safety duties still reviewed.
100% freeze-dried durian retaining dried-fruit character	Chapter 08 + Customs Notice 6488	Reference basis for 0813.40.90; tax/PQ/food safety/VAT remain importer-specific	Customs + specialized authorities	Material facts comparable; notice not binding on another importer.
Dried mango/orange/grapes	Chapter 08 headings 08.04/08.05/08.06	Remain in fruit-specific headings; do not shift to 08.13	Customs + specialized authority	Fruit covered by 08.01–08.06 and retains dried character.
Sugar/oil/coated fruit snack	Chapter 20 + Decree 15/2018 + labeling	Potential 2008.xx/other heading; different food-safety/VAT treatment	Customs + food-safety authority	Formula/process shows further preparation.
R&D sample	Decree 15/2018 + Circular 14/2024	Possible food-safety inspection exemption if conditions met; PQ not automatically exempt	Specialized authority + Customs	Purpose, quantity and evidence fit statutory case.
Supplier/origin/formula/process change	HS + PQ/food safety + C/O + labeling	Reassess classification/compliance	Importer/compliance	Change affects product nature/origin/process/label.

Main legal trap: read Circular 01/2024 (HS marks + exclusion note) together with Circular 14/2024 (quarantine objects). One HS row alone should not answer every packaging scenario.

7. TIMING, FEES & COST RISK

There is no one SLA for all dried-fruit shipments. Timing depends on HS, quarantine/food-safety route, dossier completeness and competent authority. This guide uses operational milestones and does not invent fixed days or fees.

TIMELINE & COST-RISK TABLE

Step	Recommended timing	Required output	Fees/costs to review	Delay risk
Product scope – HS – VAT	Before booking/quotation	Fruit species, process, Chapter 08 vs 20, planned HS and VAT logic	Advisory/classification cost if outsourced	Wrong HS causes wrong PQ/food-safety/tax route.
PQ/food-safety + packaging	Before shipment	Know PQ/food-safety branch and exclusion/exemption evidence	Quarantine/inspection fee if triggered	Cargo arrives without phytosanitary/test/file.
Self-declaration – test – label	Before circulation; preferably pre-arrival	SKU-matched product file and label	Lab/label costs	Cannot release product legally.
Lock C/O & commercial file	Before ETA	Commercial/origin/product records reconcile	Amendment cost if any	Loss of FTA preference or longer explanation.
Customs declaration / channel	When filing conditions met	Declaration, tax and specialized records ready	Import duty/VAT if any, logistics	Yellow/red channel or classification challenge.
Post-clearance / circulation	Before market release	Final label, self-declaration, lot/SKU audit trail	Storage/label/record cost	Poor traceability.

Risk-cost planning: lab/quarantine/inspection fees where applicable, import duty, VAT if any, terminal/warehouse, trucking and storage/DEM/DET exposure.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify the product

Lock fruit species, botanical/common name, ingredients, process, moisture, coating/additives, pack size and end use.

STEP 02

Lock HS – tax – C/O

Determine 08.01–08.06 vs 08.13; test Chapter 20 if further prepared; model MFN/ordinary duty, VAT and FTA.

STEP 03

Prepare specialized records

Review phytosanitary/PQ, food-safety inspection, tests, self-declaration, label and exclusion/exemption evidence.

STEP 04

Determine applicable route

Read Circular 01/2024 + Circular 14/2024 + Decree 15/2018 against HS, bulk/retail and end use.

STEP 05

Lock documents before ETA

Reconcile Invoice–PL–B/L/AWB–C/O–formula–process–packaging–PQ/food safety–label.

STEP 06

Declare / handle customs channel

Describe fruit species + dried/freeze-dried state + composition + pack size; keep process/spec ready for HS/VAT explanation.

STEP 07

Inspection – tax – clearance

Coordinate PQ/food safety if triggered, origin proof, taxes and physical inspection by channel.

STEP 08

Post-clearance

Complete labels before circulation, retain lot/SKU records and manage formula/process/supplier/origin changes.

Pre-ETA milestone: lock fruit type + process + HS + VAT logic + PQ/food-safety branch + C/O + label.

Main blockers: using 08.13 for mango/orange/grapes, assuming every sealed pack is PQ-exempt, treating another importer’s advance ruling as universally binding, or assigning 8/10% VAT without Article 4(1) Decree 181/2025 review.

9. FREQUENTLY ASKED QUESTIONS

1) Does freeze-dried fruit automatically use HS 0813.40.90?

No. 08.13 excludes fruit covered by 08.01–08.06; mango, citrus and grapes must first be tested in their own headings.

2) Can freeze-dried durian use 0813.40.90?

A 25 Dec 2024 Customs advance-ruling notice classified one specific Monthong freeze-dried durian file under 0813.40.90. It is legally binding only for the applicant.

3) Is dried fruit subject to plant quarantine?

Review Circular 14/2024 on quarantine objects together with Circular 01/2024’s specialized HS table; do not answer only from trade name/packaging.

4) Does sealed, labeled retail packaging automatically remove PQ/food-safety inspection?

Circular 01/2024 includes an 08.13 note for processed dried fruit in sealed, labeled packaging, but quarantine-object status, Decree 15/2018 and other duties still require separate review.

5) Is self-declaration required?

For processed prepackaged food within Decree 15/2018 and outside exceptions, review self-declaration and a suitable test report before circulation.

6) Is VAT 0, 5, 8 or 10%?

At import, Decree 181/2025 treats crop products not transformed into another product or only ordinarily processed—expressly including drying—as non-VAT. Further prepared/coated products require a new tax review.

7) Does freeze-dried mango use 0813.40.90?

Generally no. Mango fresh or dried is under 08.04; dried mango reference line is 0804.50.22.

8) Which HS applies to mixed freeze-dried fruit?

Review weight percentages and mixture structure. 0813.50 contains mixture lines; 0813.40.90 is not automatic.

9) Can Form E from China reduce duty?

Potentially, including 0% for many 08.13 lines if final HS, ACFTA origin rules and proof are all satisfied.

10) What should be retained after clearance?

Product dossier, formula/process, phytosanitary/PQ if applicable, food-safety/self-declaration file, tests, labels, C/O, customs and commercial records by lot/SKU.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Fruit identity, formula, process flow, moisture, specification, packaging and SKU photos.

Shipment file

Invoice, Packing List, B/L/AWB, customs filing, tax documents, C/O and delivery records.

Specialized-control file

Phytosanitary/PQ where applicable; food-safety inspection records/results; self-declaration and test report.

Label & circulation

Complete supplementary label, ingredients, allergen/nutrition and responsible-entity data before sale.

Retention & audit

Maintain lot/SKU audit trail supporting HS, VAT, origin, PQ/food safety and document consistency.

CHECK

Change control

Reassess fruit species, formula, coating, supplier, origin, process or packaging changes.

Target output: the importer can explain HS, VAT status, PQ/food-safety route, origin proof and market label for each SKU.

Clearance is not the endpoint: moving from “100% fruit” to a sugar-/coating-based fruit snack can alter HS, VAT, food-safety records and label claims.

11. GIẢI PHÁP TỪ TGIMEX

Before booking, lock fruit species – process – formula – packaging – HS – PQ/food safety – VAT – C/O.

Pre-ETA review

Branch 08.01–08.06/08.13/Chapter 20; review duty, VAT, C/O, PQ, food-safety inspection, self-declaration and labels by SKU.

Compliance dossier control

Reconcile Invoice, PL, B/L/AWB, C/O, process, ingredients, tests, phytosanitary/PQ, self-declaration and labels.

Operational / logistics coordination

Track cargo milestones, coordinate specialized controls if triggered, customs, port/warehouse/trucking and post-clearance records.

For freeze-dried fruit, obtain manufacturing flow + moisture specification + full ingredient list + packaging specification before confirming the PO.

View Circular 01/2024 View Circular 14/2024

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