DRIED / SHELLED CHESTNUT IMPORT PROCEDURE INTO VIETNAM 2026: HS 0802.42.00, DUTY, PLANT QUARANTINE, FOOD SAFETY, C/O & LABELING
Dried shelled chestnuts appear simple but at least three layers must be locked correctly: HS 0802.42.00 – plant quarantine – food-safety inspection. If the supplier actually ships roasted/cooked/seasoned goods, or the phytosanitary certificate does not match the botanical/product description, the entire workflow can change.
This guide focuses on Castanea spp. that is dried, shelled, not roasted, not boiled and not seasoned for food use, while separating in-shell goods, Chapter-20 preparations, chestnut flour and planting seed so one conclusion is not applied across different products.
Operational reference for importers · Final conclusions must be locked against botanical identity, shell status, process, packing, purpose, origin and actual shipment records.
QUICK FACTS
Castanea spp. chestnuts, dried and shelled/peeled, whole or naturally broken, not roasted, boiled, sugared, salted or otherwise seasoned, imported for food use.
Direct indicative subheading for chestnuts, fresh or dried, shelled. If still in shell, review 0802.41.00.
Decree 73/2025/ND-CP shows an MFN import duty of 30% for 0802.42.00. Ordinary duty is indicatively 45% under the 150%-of-MFN principle.
Circular 14/2024/TT-BNNPTNT lists seeds/nuts among plant-quarantine articles. The import PQ file includes an exporting-country Phytosanitary Certificate under Circular 33/2014.
Appendix II of Circular 01/2024 marks 0802.42.00 for plant quarantine and food-safety inspection before clearance. Food-safety handling continues under Decree 15/2018 and current decentralization.
For China origin, the 2022–2027 ACFTA schedule shows 0802.42.00 = 0% if origin rules and documentation are met. Other routes require the relevant FTA check.
2. TERMS & WHY THE PROCEDURE MATTERS
Nut of Castanea spp.. Do not confuse with pistachio, which falls under a different code, 0802.52.00.
Hard outer shell removed. For Castanea spp., this is the core distinction between 0802.42.00 and 0802.41.00.
Moisture reduced by drying/dehydration while the product has not become a roasted, boiled, seasoned or otherwise Chapter-20 preparation.
Phytosanitary inspection to determine whether the shipment carries quarantine pests, regulated pests or unfamiliar harmful organisms.
A procedure for risk groups listed in Circular 14/2024. Dried chestnuts for food are not automatically PRA goods merely because they are nuts; distinguish them from planting material.
Applies to eligible processed prepacked foods under Arts. 4–5 of Decree 15/2018. It may arise for retail-packed dried chestnuts, but should not be assumed for bulk raw-material shipments.
3. PRODUCT CLASSIFICATION & IDENTIFICATION
Main scope: dried, shelled Castanea spp. that has not been deeply processed. Before import, obtain botanical/species identity, shell status, drying flow chart, moisture/spec, ingredients, product photos, packing, intended use and origin.
| Product scenario | Technical signs to check | Example | Evidence | Potential policy | Documents to review | Application note |
|---|---|---|---|---|---|---|
| Dried shelled chestnuts | Castanea spp.; dried; hard shell removed; not roasted/cooked/seasoned; whole or natural pieces | Dried shelled chestnuts | Species, process, moisture/spec, 100% chestnut ingredient, photos | Plant quarantine + food safety + customs + labeling; self-declaration if processed prepacked | Review 0802.42.00, Phytosanitary Certificate, food-safety file | Main branch of this guide. |
| Dried chestnuts in shell | Castanea spp.; dried; hard shell remains | Dried chestnuts in shell | Species, process, photo | Plant quarantine + food safety + customs | Review 0802.41.00 | Do not use 0802.42.00 if the shell remains. |
| Roasted/boiled/cooked chestnuts | Heat treatment cooks the product beyond mere drying | Roasted chestnuts, boiled chestnuts | Flow chart, temperature/time, ingredients | Food safety, self-declaration, labeling; HS may shift to Chapter 20 | Review heading 20.08 on actual facts | Do not automatically apply 0802.42.00. |
| Sugared/seasoned chestnuts | Sugar, syrup, salt, flavors or preservatives added; ready-to-eat preparation | Sweetened/seasoned chestnut snack | Formula %, process, label | Food safety, self-declaration, additives, labeling; HS changes | Review Chapter 20 | Determine formulation and preservation method. |
| Chestnut flour | Ground into flour/meal/powder | Chestnut flour/powder | Particle size, process, spec | Food safety and labeling; different HS | Review 1106.30.00 | Not classified as whole/natural chestnuts. |
| Chestnuts for planting | Planting purpose; viable material; seed/planting documents | Chestnut seed for planting | Purpose, phytosanitary/seed docs | Plant quarantine + possible PRA/import permit depending on conditions | Do not apply this food guide directly | Separate completely from chestnuts imported for food. |
4. HS CODE – DUTY – C/O
For Castanea spp., dried, shelled and not deeply processed, the direct indicative subheading is 0802.42.00. Decree 73/2025 shows MFN 30%; ordinary duty is indicatively 45% under the 150%-of-MFN principle. If the goods are roasted/cooked/seasoned, stop and reclassify.
| Indicative HS | Suitable description | Classification basis | Application condition | Ordinary duty | MFN duty | VAT | FTA/C/O to review | Documents |
|---|---|---|---|---|---|---|---|---|
| 0802.42.00 | Chestnuts (Castanea spp.) – shelled | Heading 08.02 covers other nuts, fresh or dried, whether or not shelled or peeled; specific split by Castanea spp. and shell status | Fresh/dried chestnuts, shell removed; not further prepared as a Chapter-20 product | 45% indicative | 30% | 10%; potentially 8% through 31 Dec 2026 if eligible under Decree 174/2025 | ACFTA 0% if eligible; check other FTAs by origin | Species, shell status, process, ingredients, origin/C/O |
| 0802.41.00 | Chestnuts (Castanea spp.) – in shell | Same heading 08.02, different shell status | Fresh/dried chestnuts with shell | 45% indicative | 30% | 10% / 8% if eligible | ACFTA 0% if eligible; other FTAs as applicable | Photo, packing, species, C/O |
| Review heading 20.08 | Roasted/cooked/sugared/seasoned/preserved chestnuts | Prepared/preserved beyond the ‘fresh or dried’ scope of Chapter 8 | Cooking/roasting/syrup/seasoning or other preservation | Check current tariff after final HS | Check current tariff | Check by final HS | FTA by actual origin | Formula %, flow chart, label, finished-product photos |
| 1106.30.00 | Flour, meal and powder of products of Chapter 8 | Ground into flour/powder and no longer whole/natural nut form | Chestnut flour/powder | Re-check on declaration date | Re-check | By final HS | FTA by origin | Particle size, process, end-use |
Duty and VAT must be re-confirmed against the final HS, origin and tariff in force on declaration date.
SPECIAL PREFERENTIAL FTA / C/O CHECK
| Origin route | FTA/agreement | C/O / origin evidence | Special preferential rate where verified | Conditions | Documents | Application note |
|---|---|---|---|---|---|---|
| China | ACFTA / RCEP | Form E or suitable RCEP evidence | ACFTA 2022–2027: 0% for 0802.41.00 and 0802.42.00 | PSR and documentary conditions satisfied | C/O, Invoice, B/L/AWB, Packing, product spec | Common route; lock HS before Form E issuance. |
| Korea | AKFTA / VKFTA / RCEP | Form AK/VK or RCEP evidence | Check 2026 schedule against 0802.42.00 and the qualifying agreement | Correct PSR, actual origin and evidence | C/O, Invoice, transport docs | Do not assume 0% without checking schedule and PSR. |
| ASEAN | ATIGA | Form D / appropriate origin evidence | Check 2026 ATIGA schedule | Origin rules satisfied | C/O, Invoice, B/L/AWB | Ensure HS 0802.42.00 and shelled-chestnut description match. |
| Japan | VJEPA / AJCEP / CPTPP / RCEP | Per selected agreement | Check 2026 schedule | Correct PSR and origin evidence | Origin proof + commercial docs | Select the most favorable agreement only if fully eligible. |
| EU / UK | EVFTA / UKVFTA | Agreement-specific origin evidence | Check 2026 schedule | Origin rules satisfied | Origin proof, Invoice, transport docs | Do not use one type of origin evidence for every FTA. |
| Australia–New Zealand / India / Hong Kong | AANZFTA/CPTPP/RCEP, AIFTA, AHKFTA | Per applicable agreement | Check 2026 schedule against final HS | PSR and transport conditions met | Origin proof + commercial docs | Compare with the 30% MFN rate before selecting the route. |
5. DOCUMENT PACKAGE & SUBMISSION PRINCIPLE
Dried chestnuts require three managed layers: commercial file, product/PQ file and food-safety file. Plant quarantine and food safety are separate obligations; a Phytosanitary Certificate does not complete the food-safety inspection layer.
Commercial Invoice, Packing List, B/L/AWB, Contract/PO where relevant, C/O/origin proof for preference, manufacturer/exporter data.
Species Castanea spp., shelled status, drying process, specification/COA, moisture, ingredients, Phytosanitary Certificate, food-safety test/file and label.
Import plant-quarantine file; food-safety inspection file under the applicable method; self-declaration where processed prepacked; HS memo before ETA.
| File group | Documents | Used for | Typical owner | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB, Contract/PO | Customs, value, logistics | Supplier + Importer + Forwarder | Invoice only says ‘dried nuts’; does not state chestnut/shelled | Describe Castanea spp., dried, shelled, food grade and net weight. |
| Plant quarantine | PQ registration; Phytosanitary Certificate from exporting country; import permit where specifically required | Plant quarantine | Exporter + Importer | Missing original/botanical detail; certificate does not match shipment | Pre-check certificate, origin, quantity, packages and botanical description. |
| HS/product | Species, photo, shell status, process, moisture/spec, ingredients | HS classification | Manufacturer/QA | Product is cooked/roasted but still declared under 0802.42.00 | Confirm dried/shelled only, not cooked/seasoned. |
| Food safety | Inspection file, tests; self-declaration where Arts. 4–5 Decree 15 apply | Specialized control | Importer/Compliance | Assumes PQ replaces food safety or applies retail self-declaration automatically to bulk raw material | Treat PQ and food safety as separate compliance layers. |
| C/O | C/O/origin proof | Preferential duty | Exporter/Supplier | Form E/C/O mismatch in HS, origin or description | Pre-check draft after locking 0802.42.00. |
| Label | Original label + Vietnamese supplemental label; nutrition panel where applicable | Market circulation | Brand owner/Importer | Missing product name, origin, quantity or responsible entity | QA artwork according to retail/bulk status. |
6. LEGAL BASIS & SPECIALIZED-POLICY MATRIX
6.1. Legal basis to review
| Type | Instrument | Authority | Effective/application date | Role | Article/annex to watch | Review note |
|---|---|---|---|---|---|---|
| Plant quarantine | Law 41/2013/QH13 on Plant Protection and Quarantine | National Assembly | 01 Jan 2015; partly expired | Legal framework for import plant quarantine | Definitions, quarantine and pest treatment framework | Use with Circular 14/2024 and the amended Circular 33/2014 procedure. |
| NEW – OLD PQ | Circular 14/2024/TT-BNNPTNT | Ministry of Agriculture and Rural Development | 15 Dec 2024 | Current list of plant-quarantine articles and PRA groups | Art. 1: plant products include seeds/nuts; Art. 2 PRA groups; Art. 5 | Replaced Circular 30/2014 from 15 Dec 2024. Dried food chestnuts are PQ goods, but not automatically planting material/PRA. |
| PQ procedure | Circular 33/2014/TT-BNNPTNT, amended by Circulars 34/2018 and 15/2021 | MARD | From 01 Jan 2015, as amended | PQ file, inspection and issuance | Art. 6: registration + Phytosanitary Certificate + permit if specifically required; Art. 7: inspection and certificate issuance | Compliant shipment receives the import PQ certificate within 24 hours from start of quarantine, unless technical reasons require longer. |
| HS/specialized-control list | Circular 01/2024/TT-BNNPTNT | MARD | 20 Mar 2024 | HS list for specialized inspection before clearance | Appendix II: 0802.42.00 marked for plant quarantine and food-safety inspection | Replaced Circular 11/2021/TT-BNNPTNT. |
| Food safety | Decree 15/2018/ND-CP | Government | 02 Feb 2018 | Self-declaration and imported-food inspection | Arts. 4–5; Art. 13; Chapter VI; Appendix III – other agricultural foods/nuts | Retail processed prepacked goods may require self-declaration; bulk raw material must be assessed based on actual status. |
| 2026 NEW – OLD food safety | Resolution 15/2026/NQ-CP | Government | 06 Apr 2026 | Suspends Decree 46/2026 and Resolution 66.13/2026 | Keeps Decree 15/2018 as the operational base during suspension | Do not apply early-2026 workflow based on the suspended instruments. |
| 2026 decentralization | Circular 22/2026/TT-BNNMT and implementation guidance | Ministry of Agriculture and Environment | Relevant import milestone from 01 Sep 2026 | Decentralizes normal/strict imported-food safety inspection to local authorities | Competent local body is assigned/designated under local authority | As of 09 Sep 2026, identify the local competent body for the actual shipment. |
| MFN tariff | Decree 73/2025/ND-CP amending Decree 26/2023 | Government | Per Decree 73/2025 | MFN import duty | 0802.41.00 and 0802.42.00 = 30% | Use tariff in force on declaration date. |
| Ordinary duty | Decision 15/2023/QD-TTg | Prime Minister | 15 Jul 2023 | Ordinary-duty principle | Where no separate rate applies, commonly 150% of MFN | With MFN 30%, indicative ordinary rate is 45% where applicable. |
| ACFTA | Decree 118/2022/ND-CP | Government | 2022–2027 period | ASEAN–China special preferential tariff | 0802.41.00 and 0802.42.00 = 0% | Subject to origin rules and valid documentation. |
| VAT | Resolution 204/2025/QH15 + Decree 174/2025/ND-CP | National Assembly / Government | 01 Jul 2025–31 Dec 2026 | 2-point VAT reduction for eligible goods | 10% to 8% if not excluded | Review final HS and conditions on declaration date. |
| Goods labeling | Decree 43/2017, amended by Decree 111/2021 | Government | Decree 111 from 15 Feb 2022 | Original label, Vietnamese supplemental label, mandatory particulars | Name, quantity, dates, origin, responsible entity; ingredients if processed food | QA according to retail/bulk status. |
| Nutrition labeling | Circular 30/2026/TT-BYT | Ministry of Health | 10 Jul 2026; replaces Circular 29/2023 | Nutrition-content/value declaration | Article 5 and the Circular’s scope/exemptions | Assess actual product form, use and label. |
| Customs | Customs Law 54/2014/QH13; Decree 08/2015; Decree 167/2025/ND-CP | National Assembly/Government | Decree 167 effective 15 Aug 2025 | Declaration, inspection, classification and supervision | HS, records and customs channel | Law 11/2026/QH16 takes effect only on 01 Mar 2027. |
6.2. Policy matrix by chestnut scenario
| Scenario | Basis | Potential policy | Authority at high level | Trigger |
|---|---|---|---|---|
| Dried shelled uncooked/unseasoned chestnuts – 0802.42.00 | Circular 14/2024; Circular 33/2014; Circular 01/2024; Decree 15/2018 | Plant quarantine + food-safety inspection before clearance; customs; labeling; self-declaration if processed prepacked | Plant-quarantine body + locally competent food-safety body + Customs | Castanea spp., food use, dried/shelled, not deeply processed. |
| Dried in-shell chestnuts – 0802.41.00 | Same instruments + HS 0802.41.00 | PQ + food safety + customs | Same high-level authorities | Hard shell remains. |
| Retail-packed ready-to-eat dried chestnuts | Arts. 4–5 Decree 15/2018 + labeling rules | May trigger self-declaration in addition to PQ/food safety | Food-safety authority + Customs | Processed prepacked food within Art. 4 scope. |
| Bulk dried chestnuts for manufacturing | Decree 15/2018 + Circulars 01/2024 and 14/2024 | PQ + food safety; do not automatically copy retail self-declaration logic | PQ/food-safety bodies + Customs | Bulk packing for further processing. |
| Roasted/cooked/seasoned chestnuts | Decree 15/2018 + HS classification dossier | Possible Chapter-20 HS; self-declaration/food safety/labeling based on finished product | Food-safety authority + Customs | Cooking/roasting/syrup/seasoning. |
| Chestnuts for planting | Circular 14/2024 Arts. 2–3 + Law 41/2013 | PQ + possible PRA/import permit depending on conditions | Plant-protection authority | Planting purpose and viability; not ordinary food shipment. |
7. TIMING, FEES & RISK COSTS
Timing depends on the phytosanitary certificate, plant-quarantine inspection result, food-safety method and customs channel. For plant quarantine, Circular 33/2014 provides that a compliant shipment receives the certificate within 24 hours from the start of quarantine, unless technical reasons require longer.
| Stage | Work | Recommended timing | Target output | Delay risk |
|---|---|---|---|---|
| 1. Lock product scope | Confirm Castanea spp., dried, shelled, uncooked/unseasoned; retail or bulk | Before PO/shipment | Product master file + HS draft 0802.42.00 | Wrong HS, duty/C/O and self-declaration logic. |
| 2. Prepare origin-country PQ file | Supplier/exporter arranges a shipment-matching Phytosanitary Certificate | Before cargo departure | Compliant draft/certificate | Missing certificate is a major arrival blocker. |
| 3. Prepare food-safety & shipment file | Determine inspection method, test/self-declaration where applicable; lock label | Before ETA | Compliance file ready | Storage and supplementation. |
| 4. Register & conduct plant quarantine | Submit file, physical inspection/sampling where required | Upon arrival/when eligible | Import PQ Certificate | Pest detection may trigger treatment or delay. |
| 5. Complete food-safety control | Under applicable method and current local authority | In parallel | Required food-safety outcome | Clearance delay. |
| 6. Customs – duty – C/O | Declaration, channel, MFN/FTA/VAT application | When records are ready | Clearance/release | Wrong C/O/HS increases landed cost. |
| 7. Circulation & post-entry | Supplemental label, retain PQ/food-safety/C/O/customs records, change control | Before sale and post-clearance | Complete shipment file | Post-entry and traceability exposure. |
8. PRACTICAL E2E PROCESS
Lock botanical identity Castanea spp., dried/shelled status, processing level, packing and import purpose. Exclude roasted/cooked/seasoned/planting-seed branches.
Use 0802.42.00 as the primary route for shelled chestnuts. Model MFN 30%, ordinary 45% indicative, and check FTA by origin; China may use ACFTA 0% if eligible.
Supplier prepares the Phytosanitary Certificate. Importer prepares PQ registration and reviews import-permit/PRA triggers only where specifically applicable.
Use Circular 01/2024 + Decree 15/2018 to determine food-safety inspection and self-declaration where the item is processed prepacked retail food.
Cross-check Invoice, Packing, B/L/AWB, Phytosanitary Certificate, C/O, botanical/product description, quantity, packages and origin.
Coordinate physical PQ inspection with customs processing. Yellow channel checks documents; Red may involve physical customs inspection in addition to specialized PQ.
Track food-safety result, import PQ Certificate, origin/C/O, tax and cargo release.
Complete Vietnamese supplemental labeling where needed, retain product master + shipment file, and re-review when origin, shell status, process or packing changes.
9. FAQ
What HS applies to dried shelled chestnuts?
If the goods are Castanea spp., fresh or dried, shelled and not further prepared by roasting/cooking/seasoning, the direct route is 0802.42.00.
What about dried chestnuts still in shell?
Review 0802.41.00. The key split is whether the hard shell remains.
Are dried shelled chestnuts subject to plant quarantine?
Yes, there is a clear basis to review them as mandatory PQ goods. Article 1 of Circular 14/2024 includes nuts/seeds among plant products subject to plant quarantine, and Circular 01/2024 marks 0802.42.00 in the PQ column.
Is an exporting-country Phytosanitary Certificate required?
It is part of the import PQ dossier under Art. 6 of Circular 33/2014. If a copy is initially filed, the original must be provided before issuance of the import PQ certificate.
Is Pest Risk Analysis mandatory?
Not automatically. Circular 14/2024 targets PRA at planting material, fresh fruit, specified fresh tubers, grass/grass seed and other high-risk objects. Dried food chestnuts must be distinguished from planting seed.
Are dried chestnuts subject to food-safety inspection?
Appendix II of Circular 01/2024 marks 0802.42.00 in the food-safety inspection column before clearance. The actual method depends on Decree 15/2018, exemptions and current decentralization.
Is self-declaration required?
Where the product is a processed prepacked food within Art. 4 of Decree 15/2018, self-declaration should be reviewed. Do not automatically impose retail finished-food logic on bulk raw material.
What is the current MFN duty for 0802.42.00?
Decree 73/2025 shows 30%. The indicative ordinary rate is 45% where the 150%-of-MFN principle applies.
What if chestnuts come from China with Form E?
The ACFTA 2022–2027 tariff shows 0% for 0802.42.00, subject to origin rules, valid evidence and consistent HS/description.
Can roasted or sugared chestnuts still use 0802.42.00?
They should not be assumed to. Roasting, cooking, syrup or seasoning may shift the product to Chapter 20, requiring a fresh classification from formula and process.
10. OUTPUTS & POST-CLEARANCE OBLIGATIONS
Botanical/species identity, dried/shelled status, process, moisture/spec/COA, ingredients, photos and packing version.
PQ registration, exporting-country Phytosanitary Certificate, import PQ Certificate and treatment records where any.
Tests, inspection records, self-declaration where applicable and evidence of the applicable method/exemption.
Invoice, Packing, B/L/AWB, origin/C/O, customs declaration, value and tax records.
Original/supplemental label, product name, net weight, origin, dates, responsible entity and nutrition where applicable.
Changes in shell status, roasting/cooking, origin, supplier, packing or intended use trigger a fresh HS – PQ – food-safety – C/O review.
11. SOLUTIONS FROM TGIMEX
For dried shelled chestnuts, the most effective control is to lock HS – plant quarantine – food safety – C/O – shipment records together before ETA, rather than treating each procedure separately after cargo arrival.
Lock Castanea spp., dried/shelled status, HS 0802.42.00, duty, FTA/C/O, plant quarantine, food safety and labeling before shipment.
Cross-check Invoice, Packing, B/L/AWB, Phytosanitary Certificate, C/O, spec/COA, tests, self-declaration where applicable and label.
Synchronize plant quarantine – food safety – customs declaration – channel – tax – release to reduce storage risk and missing-certificate delays.
Importers should coordinate with a team that can read product scope, phytosanitary records, food-safety policy, tax and customs operations in one workflow to reduce supplementation and storage exposure.
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