Dried longan is easy to mis-handle if it is treated simply as “other dried fruit”, if plant quarantine is assumed for every pack, or if retail-food requirements are copied to bulk raw material. The correct route depends on degree of processing, packaging, end use and origin. This article maps the E2E review before ETA.

Operational reference for import-export businesses · Legal framework reviewed through September 2026.

QUICK SUMMARY

0813.40.10

There is a specific subheading for longans; 0813.40.90 should not be the default for dried longan.

MFN

30%

Reference MFN for 0813.40.10 under Decree 26/2023; recheck the tariff at declaration date.

ACFTA

China-origin goods may qualify for 0% under ACFTA if origin rules and proof are satisfied.

Packaging-sensitive

Circular 01/2024 excludes from the Chapter 08.13 quarantine HS table dried fruit that is processed, airtight-packed and labelled.

VAT

Potentially non-taxable

Peeling, seed removal and drying can be ordinary preliminary processing; qualifying products may be not subject to VAT at import.

NUTRITION

Single ingredient

Circular 30/2026 does not govern food with one single ingredient; general goods-labelling rules still apply.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS Code

Commodity classification used for tariff and policy checks. For plain dried longan the key candidate is 0813.40.10.

Plant Quarantine

Control of regulated plant material and pest risk. Applicability depends on the actual product and exclusions in the specialized HS list.

PRA

Pest Risk Analysis

Pre-import pest-risk assessment for specified objects. Circular 14/2024 explicitly lists fresh fruit for PRA; dried longan is not automatically fresh fruit.

Food Safety

Import food-safety controls. The dossier differs between bulk plant material and processed prepacked retail food.

Self-declaration

Mechanism under Decree 15/2018 mainly relevant to processed prepackaged food within Articles 4–5, subject to exceptions.

ETA

Estimated Time of Arrival

The expected arrival time. Origin, quarantine and food-safety documents should be locked before ETA to minimize storage risk.

Why this matters: the trade name “dried longan” alone cannot determine the route. Confirm whether it is only dried, sweetened, mixed, bulk or airtight retail, and whether the end use is food or medicinal material.

Key distinction: HS 0813.40.10 may also appear in the medicinal-material list for “Arillus Longan”. If imported for medicinal/pharmaceutical use, a separate pharmaceutical-law review is required.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

This article primarily covers peeled/pitted dried longan flesh or dried longan as a single-ingredient food. It should not be automatically applied to fresh/frozen longan, candied longan, syrup-preserved products, powders/extracts, mixes or medicinal materials.

DETAILED PRODUCT CLASSIFICATION TABLE

Product/scenario	Technical signs to check	Example	Evidence	Potential policy	Dossier to reconcile	Application note
Bulk dried longan raw material	Single ingredient; peeled/pitted/dried; large pack	10–25 kg dried longan	Spec, process flow, ingredient statement, photos	HS 0813.40.10; PQ/food-safety review	Invoice/PL/B/L, spec, Phyto if applicable, FS docs	Do not treat as retail automatically
Airtight labelled retail pack, 100% longan	Processed, airtight package, consumer label	100–500 g pack	Artwork, ingredients, packing spec	Review PQ exclusion under Circular 01/2024; self-declaration if processed prepacked food; labels	Self-declaration if applicable, label, shipment docs	Nutrition-labelling exception if truly one ingredient
Sweetened dried longan	Added sugar/syrup/sweetener	Sweetened longan	BOM, recipe, CoA, process	HS/VAT/food-safety/nutrition label may change	BOM, tests, declaration, label	Do not reuse plain-dried conclusions
Flavoured/mixed longan	Seasoning/additives/other ingredients	Snack or mix	BOM, process, label	Recheck Chapter 20/21 or other heading; processed-food rules	BOM, label, tests	0813.40.10 not automatic
Longan as medicinal material	Medicinal use/declaration	Arillus Longan	Medicinal-material dossier, use declaration	Circular 09/2024 identifies Arillus Longan at 0813.40.10; pharmaceutical rules may trigger	Pharma + customs dossier	Not a plain food route
Fresh/frozen longan	Not dried or frozen	Fresh/frozen fruit	Spec, photos, temperature	Different HS and PRA/PQ route	Market access/PQ/cold-chain docs	Outside primary scope

Classification warning: “dried” does not necessarily mean deeply processed. Conversely, sugar, syrup, flavouring or mixing can change HS, VAT, food-safety and labelling outcomes. Lock BOM and process flow before classification.

4. HS CODE – TAXES – C/O

Vietnam’s tariff nomenclature has a dedicated line 0813.40.10 – Longans under heading 08.13. For longan that is merely peeled/pitted/dried, this is the primary candidate; further preparation must be classified on actual characteristics.

PROPOSED HS CODE – TAX – C/O TABLE

Reference HS	Suitable description	Classification basis	Conditions	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Evidence
0813.40.10	Plain dried longan	Specific “Longans” line under 08.13	Dried, not transformed into another product	45% reference where the 150%-of-MFN ordinary-rate rule applies	30%	Not subject to VAT if qualifying as ordinary preliminarily processed crop product	ACFTA/Form E; ATIGA; RCEP; others by origin	Ingredient/process/invoice/C/O/label
0813.40.90	Other dried fruit	Residual line	Only if no specific line fits; not preferred for longan	Check current tariff	30% reference for line	Depends on actual goods	By FTA	Spec + classification basis
Chapter 20/21 – review	Sweetened/flavoured/mixed longan	Further preparation changes product nature	Not plain dried fruit	By final HS	By final HS	Recheck	By HS + FTA	BOM/process/label/formula

SPECIAL-PREFERENTIAL C/O/FTA TABLE BY IMPORT ROUTE

Route/origin	FTA	C/O/origin proof	Special preferential rate	Conditions	Evidence	Note
China	ACFTA / RCEP	Form E or RCEP origin proof	ACFTA 0% for 0813.40.10 in the 2022–2027 schedule; RCEP must follow the partner-specific 2026 schedule	Meet origin rule and transport/document requirements	C/O, invoice, B/L, PL	No single RCEP rate applies to every partner
ASEAN	ATIGA	Form D / e-Form D	Check 2026 ATIGA schedule	Meet ATIGA origin rules	C/O + shipment docs	Compare with MFN
Japan	VJEPA / AJCEP / CPTPP / RCEP	Relevant proof	Check 2026 schedule under each FTA	Meet chosen FTA rule	Origin docs + shipment docs	Choose best valid route
Korea	AKFTA / VKFTA / RCEP	AK/VK/RCEP proof	Check 2026 schedule	Meet origin rules	C/O + transport docs	Do not infer ACFTA rate
EU/UK	EVFTA / UKVFTA	EUR.1 / statement or applicable proof	Check 2026 schedule	Meet origin and proof rules	Origin proof + commercial docs	Check routing and third-party invoice
Australia/New Zealand	AANZFTA / CPTPP / RCEP	AANZ/CPTPP/RCEP proof	Check 2026 schedule	Meet applicable origin rules	Origin docs	Compare overlapping FTAs

C/O checklist: form/proof; WO/RVC/CTH/CTSH; third-party invoice; direct transport; goods description; HS; quantity; weight; origin country; seal/signature; issue date; validity. For China, reconcile 0813.40.10 + description + weight + route.

Decree 26/2023 – MFN ACFTA schedule – Decree 118/2022 Decision 15/2023 – ordinary rate

5. DOSSIER & SUBMISSION PRINCIPLES

Manage the file in three layers and reconcile it before ETA. The commercial description “dried longan” must match ingredients, drying process, packaging and the actual specialized-control route.

Commercial documents

Commercial Invoice, Packing List, B/L or AWB, Contract/PO if any, C/O for preference, exporter and origin data.

Technical/specialized documents

Ingredient statement/BOM, process flow, product specification/CoA, original label, packaging images, Phytosanitary Certificate if applicable, food-safety/self-declaration documents if applicable.

Registration & reconciliation pack

Goods description, HS basis, lot data, PQ/food-safety records, inspection results, supplementary label and master cross-check of description–weight–origin–C/O.

Dossier preparation principle: description, composition, packaging, weight, origin and use must reconcile across Invoice, PL, B/L/AWB, C/O, Phyto (if any), label and food-safety dossier. Avoid generic “dried fruit” when the other documents say “dried longan”.

DOSSIER CHECKLIST BY OPERATION

Dossier group	Documents	Used at	Typical owner	Common error	Pre-ETA check
HS classification	Ingredient statement, process, spec, photos	HS/tax decision	Importer + supplier	Generic description, no sugar status	Lock 100% longan, dried, additives status
Plant quarantine	Phyto if applicable; process/packing evidence	PQ	Exporter + importer	Assume all retail packs need Phyto or none do	Check Circular 14 + current Circular 01 HS table
Food safety/self-declaration	Spec, label, test/declaration if applicable	Before circulation/import check	Importer	Apply retail dossier to bulk	Determine prepacked processed food vs raw material
C/O	Form E/D or FTA proof, invoice, B/L	Tax preference	Exporter/importer	HS/description/weight mismatch	Check origin criterion, routing, third-party invoice
Label	Original label, Vietnamese supplementary label, ingredients	Before market circulation	Importer/brand owner	Confuse nutrition exemption with total label exemption	Check Decree 43/111 + Circular 30 if applicable
Customs	Invoice, PL, B/L, C/O, specialized docs	Declaration/channel	Importer/forwarder	Wrong HS/VAT/policy from thin description	Reconcile against master data before ETA

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

6.1. Legal instruments to review

Group	Instrument	Issuer	Effective/applicable date	Role	Article/appendix	Review note
Plant quarantine	Law 41/2013/QH13	National Assembly	Effective 01/01/2015	Import PQ framework	Article 33	Inspection notification within 1 working day from valid dossier; certificate within 24h from start if compliant
PQ/PRA list	Circular 14/2024/TT-BNNPTNT	MARD	Effective 15/12/2024	Defines PQ objects and PRA list	Articles 1–3	Plant products include fruit; PRA list expressly includes fresh fruit
Specialized HS table	Circular 01/2024/TT-BNNPTNT, as amended	MARD	Effective 20/03/2024	HS mapping for specialized controls	Heading 08.13 table	Excludes dried fruit that is processed, airtight-packed and labelled from the 08.13 PQ line
Food safety	Decree 15/2018/ND-CP	Government	Effective 02/02/2018	Self-declaration and import FS control	Articles 4–5, 13, 16	Separate prepacked processed food, exemptions and inspection methods
2026 FS framework	Resolution 15/2026/NQ-CP	Government	Effective 06/04/2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Full text	Review the remaining applicable Decree 15 provisions at filing date
FS decentralization	Circular 22/2026/TT-BNNMT	MAE	General effect 19/05/2026; Articles 2–3 from 01/09/2026	Competent FS inspection body under MAE scope	Article 3, Article 19	Normal/strict control by body assigned/designated at provincial level under current rule
MFN tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	Preferential import tariff	Appendix II – Chapter 08	0813.40.10 MFN 30%
Ordinary tariff	Decision 15/2023/QD-TTg	Prime Minister	Effective 15/07/2023	Ordinary import rate	Application rule	150% of MFN in qualifying cases → 45% reference
VAT	Law 149/2025/QH15 + current implementing decrees	National Assembly/Government	Law effective 01/01/2026	VAT treatment of crop products at import	Article 5 as amended	Cleaning, drying, peeling, seed removal etc. can be ordinary preliminary processing
Goods labels	Decree 43/2017 + Decree 111/2021	Government	01/06/2017; amendment 15/02/2022	Original/supplementary labels	Mandatory-content rules	Still applies when nutrition-labelling exemption is available
Nutrition labels	Circular 30/2026/TT-BYT	MOH	Effective 10/07/2026	Nutrition information on prepacked food	Article 1(2)(b)	Does not govern food with one single ingredient
Medicinal scenario	Circular 09/2024/TT-BYT	MOH	Per instrument	HS identification for medicinal-material list	Longan – Arillus Longan – 0813.40.10	Pharmaceutical-law route must be reviewed if imported as medicinal material

Plant Protection & Quarantine Law Circular 14/2024 Circular 01/2024 Decree 15/2018 Resolution 15/2026 Circular 30/2026

6.2. Policy matrix by product scenario

Scenario	Basis	Potential policy	Authority – general level	Trigger
Bulk plain dried longan	Circular 14 + Circular 01 + Decree 15	Review PQ; plant-origin FS; VAT non-taxable if qualified	PQ authority / FS authority under current assignment	Not demonstrably within processed airtight-labelled exclusion or otherwise controlled
100% longan retail, processed + airtight + labelled	Circular 01 + Decree 15 + Circular 30	Basis to review PQ exclusion; self-declaration if processed prepacked food; nutrition exception for one ingredient	Food-safety authority	Evidence of processing, airtight packaging, label and one ingredient
Sweetened/flavoured longan	Decree 15 + Circular 30 + tariff	Reclassify HS, self-declaration/FS, nutrition label, VAT	FS authority + Customs	Added ingredient/further processing
China shipment with valid Form E	Decree 118/2022 / ACFTA rules	0% ACFTA if all conditions met	Customs	0813.40.10 + origin criterion + valid proof
Imported as medicinal material	Circular 09/2024 + pharmaceutical law	Medicinal-material route, not food-only route	Drug authority + Customs	Declared/end use as medicinal material
Fresh/non-dried longan	Circular 14 + relevant HS schedule	Different PRA/PQ/market-access route	Plant protection/quarantine authority	Goods are not actually heading 08.13 dried fruit

7. PROCESSING TIME, FEES & RISK COSTS

TIME

Plant quarantine

Law 41/2013: inspection timing/place is decided/notified within 1 working day from a valid dossier; certificate within 24 hours from inspection start if compliant.

By inspection method

Where Decree 15 import food-safety control applies, timing depends on the applicable method and dossier completeness.

COST

No unsupported fee figures

Separate official fee, laboratory/certification cost and logistics risk. Storage/DEM/DET can dominate when Phyto, C/O or FS documents are wrong.

Step	Timing	Reference processing time	Fee/cost	Risk cost
Product/HS/policy review	Before PO/shipment	Internal, data-dependent	No universal state fee	Wrong BOM/description propagates errors
C/O/Phyto preparation if applicable	Before ETD/ETA	Depends on exporting-country authority	According to relevant authority/provider	Do not wait until arrival to correct certificates
Plant quarantine	When applicable	1 working day for inspection notice; certificate within 24h from inspection start if compliant	Current fee schedule	Pest finding/treatment may extend
Import food-safety control	If applicable	Depends on method and complete dossier	Testing/certification if triggered	Sampling/non-compliance creates storage cost
Customs clearance	After specialized conditions	Depends on Green/Yellow/Red channel	Tax by HS/C/O/VAT	Invalid C/O may lose preference
Post-clearance/market	After release	According to label/declaration/traceability duties	Label/testing internal cost if any	SKU change requires re-review

8. PRACTICAL E2E WORKFLOW

STEP 01

Review product

Confirm 100% longan or other ingredients, plain dried vs sweetened, bulk vs retail, food vs medicinal use.

STEP 02

Lock HS – tax – C/O

Review 0813.40.10, MFN 30% reference, potential VAT non-taxable treatment, and compare ACFTA/RCEP/other FTAs.

STEP 03

Prepare specialized dossier

Cross-check Circular 14 + Circular 01 for PQ/Phyto; prepare food-safety/self-declaration file if processed prepacked food.

STEP 04

Determine applicable route

Separate bulk not within the packaging exclusion, processed airtight-labelled retail, and medicinal-material scenarios.

STEP 05

Lock documents before ETA

Reconcile Invoice, PL, B/L/AWB, C/O, Phyto if any, label, ingredients, process and weight.

STEP 06

Declare & handle customs channel

Declare correct HS, description, origin, VAT and C/O preference; handle Green/Yellow/Red channel accordingly.

STEP 07

Complete inspection – tax – clearance

Coordinate PQ/FS if any, supplement documents, pay tax under accepted HS/C/O and complete release.

STEP 08

Post-clearance & market

Complete label/self-declaration if applicable, retain lot file, C/O, PQ/FS outputs and traceability data.

Pre-ETA milestone: lock four data points before shipment: ingredients – drying process – packaging – end use. They drive HS, PQ, food safety, VAT and labelling.

Main blockers: using 0813.40.90 despite the specific 0813.40.10 line; requiring Phyto by habit for all retail packs without reviewing Circular 01; declaring sweetened goods as plain preliminarily processed fruit; inconsistent Form E; medicinal use with a food-only dossier.

9. FAQ

1. What HS code is the main reference for dried longan?

For longan fruit/flesh that is dried and not transformed into another product, the primary reference is 0813.40.10 – Longans. 0813.40.90 is residual and should not be the default.

2. Is plant quarantine mandatory for every dried-longan shipment?

Not as a blanket statement. Circular 14 covers fruit as plant-quarantine objects, while Circular 01’s HS table excludes Chapter 08.13 dried fruit that is processed, airtight-packed and labelled. Review actual processing and packaging.

3. Does dried longan automatically require PRA/import PQ permit?

No. Circular 14 expressly lists fresh fruit for PRA. Dried longan should not automatically be treated as fresh fruit; PRA/permit is triggered only by applicable risk/special cases.

4. Does a 100% dried-longan retail pack need self-declaration?

If it is processed prepackaged food within Articles 4–5 of Decree 15/2018 and not otherwise exempt, prepare the self-declaration route. Bulk raw material must be assessed separately.

5. Must 100% dried longan carry the Circular 30/2026 nutrition panel?

Circular 30/2026 excludes food with a single ingredient from its scope. General goods-labelling duties remain applicable.

6. What is import VAT for plain dried longan?

Where the product is only peeled, seed-removed, dried and not transformed into another product, there is a basis for not subject to VAT at import. Added sugar/syrup/further processing requires a new review.

7. What is the MFN duty for 0813.40.10?

Reference MFN is 30% under Decree 26/2023. Recheck the current amended tariff at declaration date.

8. Can China-origin dried longan obtain 0% duty?

Potentially yes. The ACFTA schedule under Decree 118/2022 shows 0% for 0813.40.10 for 2022–2027, subject to origin rules and valid Form E/proof.

9. Is medicinal longan handled the same as food?

No. Circular 09/2024 lists “Longan – Arillus Longan” at 0813.40.10 for medicinal-material identification. Pharmaceutical-law requirements must be separately reviewed.

10. What should be retained after clearance?

Keep commercial docs, declaration, C/O, ingredient/process evidence, labels, self-declaration/FS outputs if any, Phyto/PQ outputs if any, and the HS/VAT basis. Re-review any supplier/origin/composition/packaging/end-use change.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Lock composition, drying process, packaging, end use, HS 0813.40.10 where appropriate and supplier data.

Shipment file

Invoice, PL, B/L/AWB, declaration, C/O, weight and origin must reconcile.

Specialized file

Retain Phyto/PQ output if applicable; food-safety/self-declaration files if applicable; test records by lot.

Labels & market

Meet Decree 43/111. If genuinely one ingredient, document the Circular 30 exception without dropping other mandatory label content.

Retention & audit

Retain HS/VAT/C/O basis, PQ/FS file and traceability for post-clearance/audit.

CHECK

Change management

Supplier/origin change, added sugar/additives, bulk-to-retail conversion or medicinal end use triggers a full HS–PQ–FS–VAT–label re-review.

Target output state: one master file should explain why the product is 0813.40.10, whether PQ applies, whether self-declaration applies, how VAT is treated, which origin preference is claimed and which label is authorized for market circulation.

Change control: a small SKU change such as added sugar or retail repacking can change several legal routes at once. Do not automatically reuse the previous shipment dossier.

GIẢI PHÁP TỪ TGIMEX

For dried longan, the practical value of pre-ETA review is connecting HS – processing – packaging – plant quarantine – food safety – VAT – C/O – labels into one consistent dossier. Looking only at the trade name can cause both unnecessary procedures and missed regulatory triggers.

Pre-ETA review

Cross-check ingredients, process, packaging, HS, PQ, food safety, VAT, C/O and food/medicinal end use before final supplier documents are issued.

Compliance file control

Reconcile Invoice, PL, B/L/AWB, C/O, Phyto if any, self-declaration/FS file, label artwork and technical evidence; identify gaps before arrival.

Logistics coordination

Build a document–inspection–customs–warehouse timeline, track specialized outputs and retain a post-clearance master file to prevent recurring errors.

Businesses should work with a team experienced across logistics, documentation, customs and specialized policy to reduce risks before ETA.

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