Dried shiitake is easy to mishandle at the plant-quarantine layer. The same 0712.34.00 can require PQ for bulk dried shiitake while goods that are sliced/dried/powdered and packed in labeled packages may fall within the heading-07.12 PQ exception.

That exception does not remove food-safety inspection. This guide separates bulk, labeled retail, pure mushroom powder, seasoning powder and cooked/seasoned shiitake so importers can lock HS – PQ – food safety – Article 14 – VAT – C/O before ETA.

Operational reference for importers · Final conclusions must be locked against species/product identity, process, ingredients, packing, purpose, origin and actual shipment records.

QUICK FACTS

SCOPE

Main scope

Dried shiitake Lentinus edodes / Lentinula edodes, whole caps, sliced, broken or pure powder, only dried/dehydrated and not further prepared with seasoning, oil, sauce or coating.

0712.34.00

Heading 07.12 covers dried vegetables not further prepared; shiitake has its own subheading 0712.34.00. Cooked/seasoned/preserved preparations require a new Chapter-20 review.

MFN

30%

Decree 26/2023/ND-CP shows an MFN import duty of 30% for 0712.34.00. Ordinary duty should be confirmed from the current schedule; 45% is only an indicative 150%-of-MFN reference where applicable.

PACKING-DEPENDENT

Circular 01/2024 marks 0712.34.00 for plant quarantine, but the heading-07.12 note excludes goods that are sliced/dried/powdered and packed in labeled packages. Bulk dried shiitake still needs PQ review.

FOOD SAFETY

STILL REQUIRED

Circular 01/2024 also marks 0712.34.00 for food-safety inspection. A plant-quarantine exception is not a food-safety exemption.

VAT 2026

BASIS FOR NON-TAXABLE IMPORT

The Crop Production Law treats edible mushrooms as crop products. From 01 Jan 2026, crop products not processed into another product or only ordinarily pre-processed, such as drying, are non-taxable at import; seasoned/coated products require fresh review.

Most common misunderstanding: the heading-07.12 note for goods sliced/dried/powdered and packed in labeled packages is a plant-quarantine exception; food-safety inspection remains a separate review.

2. TERMS & WHY THE PROCEDURE MATTERS

SHIITAKE

Shiitake

Edible mushroom commonly described as Lentinus edodes in tariff nomenclature; the modern scientific name Lentinula edodes is also widely used.

0712

Dried vegetables not further prepared

Heading 07.12 covers dried vegetables whole, cut, sliced, broken or powdered, provided they are not further prepared. This is the core logic for pure dried shiitake.

Plant quarantine

Phytosanitary control for quarantine articles. Under heading 07.12, packing and labeling may determine whether PQ applies.

FOOD SAFETY

State food-safety inspection

Government control of imported-food safety. This is independent from plant quarantine.

SELF

Self-declaration

A procedure under Arts. 4–5 of Decree 15/2018 for eligible processed prepacked food.

ETA

Estimated Time of Arrival. For bulk dried mushrooms, the phytosanitary certificate and food-safety file should be locked before ETA.

Why it matters: changing bulk → labeled retail or pure powder → seasoning powder can change PQ, HS, self-declaration and VAT logic even when the commercial name remains “dried shiitake”.

3. PRODUCT CLASSIFICATION & IDENTIFICATION

Before import, obtain species/product identity, drying flow, moisture/spec, ingredient list, whole/sliced/powder form, packing, intended use and origin. Do not classify from the generic wording “dried mushroom”.

Product scenario	Technical signs to check	Example	Evidence	Potential policy	Documents to review	Application note
Bulk dried shiitake	100% shiitake; only dried; large pack; not retail-ready	Dried shiitake 5–20 kg/carton	Species/product spec, drying flow, moisture, photos, packing	PQ + food-safety inspection + Decree-15 Art.14 + customs	0712.34.00, Phytosanitary Certificate, food-safety file, C/O	Most document-intensive branch.
Labeled retail dried shiitake	Dried/sliced/powdered and packed in labeled packaging	Retail dried shiitake 100–500 g	Packing spec, artwork, process, ingredients	May fall within PQ exception under heading 07.12; food safety, self-declaration and labeling still need review	0712.34.00, self-declaration if in scope, food-safety file	Do not confuse PQ exception with food-safety exemption.
Sliced/broken shiitake	Physical size/shape changed only; no seasoning or carrier	Sliced/broken shiitake	Process, particle form, 100% ingredient	0712.34.00 may still apply; PQ depends on packing	HS memo, packing, food-safety file	Slicing alone does not remove the product from heading 07.12.
Pure shiitake powder	100% dried shiitake powder with no salt/MSG/maltodextrin	Pure shiitake powder	100% ingredient, process, spec	0712.34.00 may remain appropriate; PQ exception if labeled pack; food-safety/self-declaration by scope	Formula, process, packing, food-safety file	Distinguish from mushroom seasoning powder.
Mushroom seasoning powder	Contains salt, MSG, sugar, maltodextrin, yeast extract or carrier	Mushroom seasoning powder	BOM %, formula, label	HS may move to 21.03/21.06 or another food-preparation line; food safety/additives/labeling	Full BOM, process, label	Do not use 0712.34.00 merely because shiitake is an ingredient.
Cooked/seasoned/sauced shiitake	Cooking, seasoning, oil, sauce or preservation creates a prepared product	Seasoned shiitake snack / canned shiitake	Formula %, process, finished-product photo	Potential 2003.90.xx review; food safety, self-declaration, labeling, VAT by finished product	Formula, process, label, HS memo	Outside the pure dried-shiitake scope.

Classification warning: 0712.34.00 is appropriate only where the goods remain dried shiitake not further prepared. Seasoning powder, cooked/sauced mushrooms or other preparations require fresh classification from BOM + process.

4. HS CODE – DUTY – C/O

For pure dried shiitake, the direct indicative code is 0712.34.00. The MFN reference under Decree 26/2023 is 30%. ACFTA 2022–2027 shows 0% for this line where origin conditions are met.

Indicative HS	Suitable description	Classification basis	Application condition	Ordinary duty	MFN duty	VAT	FTA/C/O to review	Documents
0712.34.00	Shiitake (Lentinus edodes), dried	Heading 07.12: dried vegetables whole/cut/sliced/broken/powdered but not further prepared; specific shiitake line	100% dried shiitake with no further seasoning/cooking/coating	Check current ordinary tariff; 45% is only indicative where the 150%-of-MFN principle applies	30%	Non-taxable at import where the item remains a crop product not processed into another product or only ordinarily pre-processed, such as drying; further-prepared products require review	ACFTA 0% if eligible; other FTAs by origin	Species/product identity, process, ingredients, packing, origin/C/O, PQ/food-safety records
0709.54.00	Shiitake, fresh or chilled	Heading 07.09 – other vegetables fresh/chilled	Fresh/chilled shiitake, not dried	Check current schedule	Check current schedule	Review by actual state	FTA by origin	State/temperature, photos, packing
Review 2003.90.xx	Prepared/preserved mushrooms	Chapter 20 where the product is prepared/preserved beyond simple drying	Cooked, seasoned, sauced, canned/prepared	Check final HS	Check final HS	VAT by finished product	FTA by final HS	Formula %, process, label, finished-product photo
Review 21.03/21.06 or another appropriate line	Mixed mushroom seasoning powder	No longer 100% mushroom powder; principal use is seasoning/food preparation	Contains salt/MSG/sugar/maltodextrin/yeast extract	Check final HS	Check final HS	VAT by finished product	FTA by final HS	Full BOM, intended use, label

Ordinary duty and VAT must be locked against the current tariff, actual product state and processing level 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 appropriate RCEP evidence	ACFTA 2022–2027: 0% for 0712.34.00	Correct PSR and origin documents	C/O, Invoice, B/L/AWB, Packing, product spec	Common shiitake origin; lock HS before Form E issuance.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Per qualifying agreement	Check 2026 schedule for 0712.34.00	Correct PSR and evidence	Origin proof, Invoice, transport docs	Compare qualifying agreements before selection.
Korea	AKFTA / VKFTA / RCEP	Form AK/VK or RCEP evidence	Check 2026 schedule	Origin rules met	C/O, Invoice, transport docs	Do not assume 0% before checking the schedule.
ASEAN	ATIGA	Form D / appropriate origin evidence	Check 2026 ATIGA schedule	Origin rules met	C/O, commercial docs	Match dried-shiitake description and HS.
EU / UK	EVFTA / UKVFTA	Agreement-specific origin evidence	Check 2026 schedule	PSR and evidence met	Origin proof, Invoice, transport docs	Do not reuse one origin form 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 preference against MFN 30%.

C/O checklist: origin form/evidence, origin criterion, HS 0712.34.00, dried shiitake/Lentinus edodes description, Invoice, quantity/weight, origin, third-party invoicing, direct transport, issue date and validity.

5. DOCUMENT PACKAGE & SUBMISSION PRINCIPLE

The dried-shiitake file should be managed in three layers: commercial, product/specialized and registration/cross-check. PQ and food-safety inspection are independent controls; labeled retail goods may avoid PQ while still requiring food-safety/self-declaration review.

Commercial file

Commercial Invoice, Packing List, B/L/AWB, Contract/PO where relevant, origin/C/O for preference, exporter/manufacturer data.

Technical / specialized file

Species/product identity, drying process, ingredient list, moisture/spec/COA, packing type, Phytosanitary Certificate where PQ applies, testing/food-safety file, artwork and label.

Registration & cross-check file

PQ file for bulk/in-scope goods; food-safety inspection; Art.14/country eligibility for raw/bulk where applicable; self-declaration for processed prepacked; HS/VAT memo before ETA.

Preparation rule: species/product identity, drying process, packing, origin and HS must align across Invoice – Packing – B/L/AWB – C/O – Phyto where applicable – food-safety file – label.

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	Generic wording ‘dried mushroom’ without shiitake identity	State dried shiitake / Lentinus edodes, packing, net weight and origin.
Plant quarantine	PQ registration + Phytosanitary Certificate where applicable	Plant quarantine	Exporter + Importer	Bulk shipment lacks Phyto; or labeled retail pack goes through unnecessary PQ due to missed exception	Compare packaging/artwork against the heading-07.12 note in Circular 01/2024.
HS/product	Species, drying flow, ingredients, moisture, particle form, photos	HS/VAT	Manufacturer/QA	Powder contains salt/MSG but remains declared as 0712.34.00	Confirm 100% shiitake and ‘not further prepared’.
Food safety	Food-safety inspection; Art.14/country eligibility where applicable; self-declaration if processed prepacked	Specialized control	Importer/Compliance	Treats PQ exception as food-safety exemption	Separate PQ and food-safety layers.
C/O	C/O/origin proof	Preferential duty	Exporter/Supplier	Mismatch in HS/description/origin	Pre-check after locking 0712.34.00.
Label	Original + Vietnamese supplemental label; nutrition panel where applicable	Market circulation	Brand owner/Importer	Missing ingredients/origin/responsible entity or current nutrition content	QA under Decree 43/2017 as amended and Circular 30/2026 where applicable.

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
Crop-production/VAT basis	Crop Production Law 31/2018/QH14	National Assembly	01 Jan 2020	Confirms edible mushrooms within crop products	Art.2(4): crop products include harvested parts of agricultural crops, ornamental plants and edible mushrooms	Important basis for 2026 VAT treatment.
HS/specialized inspection	Circular 01/2024/TT-BNNPTNT	MARD	20 Mar 2024	HS list for pre-clearance specialized control	Appendix II: 0712.34.00 marked for PQ and food-safety inspection; heading-07.12 note excludes PQ for goods sliced/dried/powdered and packed in labeled packages	Core bulk-vs-retail branch point.
Plant quarantine	Circular 14/2024/TT-BNNPTNT	MARD	15 Dec 2024	List of PQ articles/PRA groups	Art.1 on plant products; Art.2 on PRA groups	PRA is not automatic for food-use dried shiitake without a specific trigger.
PQ procedure	Circular 33/2014/TT-BNNPTNT, amended by Circulars 34/2018 and 15/2021	MARD	Current amended version	PQ dossier/inspection/certificate	Arts.6–7	Applies only where the shipment is not within the Circular-01/2024 PQ exception.
Food safety	Decree 15/2018/ND-CP	Government	02 Feb 2018	Self-declaration, imported-food inspection, exemptions and Art.14	Arts.4–5; Arts.13–19; Art.14	Processed prepacked goods may fit the Art.14 exception; raw/bulk needs country/territory eligibility review.
2026 NEW – OLD food safety	Resolution 15/2026/NQ-CP	Government	06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Continues Decree-15/2018 framework during suspension	Do not use the suspended early-2026 workflow.
2026 decentralization	Circular 22/2026/TT-BNNMT and implementation guidance	Ministry of Agriculture and Environment	Import-related milestone from 01 Sep 2026	Decentralizes normal/strict imported-food safety inspection to local authorities	Implementing body assigned/designated locally	As of 09 Sep 2026, identify the competent local authority for the actual shipment.
MFN tariff	Decree 26/2023/ND-CP and current tariff	Government	15 Jul 2023; review amendments	MFN import duty	0712.34.00 = 30%	Re-check on declaration date.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	15 Jul 2023	Ordinary-duty principle	Where no specific ordinary rate applies, commonly 150% of MFN	45% is only an indicative reference for a 30% MFN line when this rule applies.
ACFTA	Decree 118/2022/ND-CP	Government	2022–2027	ASEAN–China special preferential tariff	0712.34.00 = 0%	Origin rules and valid documents required.
VAT – NEW 2026	Law 149/2025/QH15 amending VAT Law 48/2024	National Assembly	01 Jan 2026	Non-taxable imported goods	Amended Art.5(1): crop products not processed into another product or only ordinarily pre-processed are non-taxable at import	Read together with the Crop Production Law definition of edible mushrooms.
VAT – preliminary processing	Decree 181/2025/ND-CP, amended by Decrees 359/2025 and 144/2026	Government	Current 2026 framework	Clarifies ordinary preliminary processing	Includes cleaning, sun-drying, drying, cutting, grinding and ordinary preservation	Pure dried/powdered shiitake can fit this logic; seasoning mixtures require fresh review.
Goods labeling	Decree 43/2017/ND-CP, amended by Decree 111/2021/ND-CP	Government	Decree 111 from 15 Feb 2022	Original/supplemental label and mandatory particulars	Name, quantity, dates, origin, responsible entity, ingredients where applicable	Especially important because labeled packaging also affects PQ treatment.
Nutrition labeling	Circular 30/2026/TT-BYT	Ministry of Health	10 Jul 2026	Nutrition-content/value labeling	Review scope/exemptions by product form	Retail prepacked goods need artwork QA under current rules.

NEW – OLD as of 09 Sep 2026: food safety still operates on Decree 15/2018 because Decree 46/2026 and Resolution 66.13/2026 are suspended under Resolution 15/2026. From 01 Sep 2026, normal/strict inspection is decentralized locally. For VAT, the Crop Production Law expressly includes edible mushrooms within crop products.

6.2. Policy matrix by shiitake scenario

Scenario	Basis	Potential policy	Authority at high level	Trigger
Bulk dried shiitake – 0712.34.00	Circulars 01/2024, 14/2024, 33/2014; Decree 15/2018	PQ + food-safety inspection + Art.14 + customs/C/O/VAT	PQ authority + locally competent food-safety body + Customs	Large pack, not within labeled-package PQ exception.
Labeled retail dried shiitake	Heading-07.12 note in Circular 01/2024 + Decree 15/2018	May be outside PQ; food-safety inspection remains; self-declaration/labeling where in scope	Food-safety authority + Customs	Dried/sliced/powdered and packed in labeled packaging.
Pure shiitake powder	Heading 07.12 + Circular 01/2024 + Decree 15/2018	0712.34.00 may remain appropriate; PQ by packaging; food safety/self-declaration by scope	Specialized authority + Customs	100% shiitake, no salt/MSG/carrier.
Mushroom seasoning powder	HS rules + Decree 15/2018	Prepared-food HS; food safety/additives/labeling/VAT by finished product	Food-safety authority + Customs	Multiple ingredients beyond mushroom.
Cooked/seasoned/canned shiitake	Chapter 20 + Decree 15/2018	Prepared HS + self-declaration + food safety + label/VAT by finished product	Food-safety authority + Customs	Cooking/seasoning/sauce/preservation.
Sample/R&D	Art.13 Decree 15/2018 + Circular 01/2024	Potential food-safety-inspection exemption if conditions are met; PQ reviewed separately	Specialized authority + Customs	Purpose, quantity and documents satisfy exemption conditions.

7. TIMING, FEES & RISK COSTS

Timing depends on bulk/retail branch, whether PQ applies, Art.14/country eligibility, food-safety method and customs channel. Do not use one fixed timeline for every shiitake SKU.

Stage	Work	Recommended timing	Target output	Delay risk
1. Lock SKU	Confirm bulk/labeled retail; whole/sliced/powder; pure vs seasoning	Before PO	Product master + HS draft	Wrong PQ/HS/VAT branch.
2. Review origin/FTA/Art.14	Lock origin, C/O plan and country eligibility for raw/bulk	Before purchase	Landed-cost + compliance route	Non-eligible source or missed preference.
3. Prepare PQ where applicable	Supplier prepares Phytosanitary Certificate for bulk/in-scope shipment	Before shipment	Phyto draft/certificate	Missing certificate delays cargo.
4. Prepare food safety/self-declaration/label	Determine food-safety method; self-declaration if processed prepacked; QA artwork	Before ETA	Food-safety file + label status	Storage/document supplementation.
5. Specialized registration	PQ where applicable + food-safety inspection under current mechanism	Upon arrival/complete file	Specialized result	Wrong competent body after 01 Sep 2026.
6. Customs – duty – C/O – VAT	Declaration/channel; apply MFN/FTA/VAT according to actual process	When file is ready	Clearance/release	Wrong product state changes tax treatment.
7. Post-clearance	Supplemental label, retain self-declaration/food-safety/PQ/C/O/customs records, change control	Before circulation/post-entry	Complete shipment file	Post-entry/traceability risk.

Fees/costs: confirm from the current PQ/testing/food-safety fee schedule and actual service provider. Do not publish one fixed amount before the correct regulatory branch is identified.

8. PRACTICAL E2E PROCESS

STEP 01

Review the product

Lock species/product identity, whole/sliced/powder, bulk vs labeled retail, pure vs seasoning. This determines the PQ and HS branch.

STEP 02

Lock HS – duty – C/O

Use 0712.34.00 for pure dried shiitake not further prepared; MFN 30%; ACFTA 0% for eligible China-origin goods.

STEP 03

Prepare specialized file

Bulk/in-scope: prepare Phytosanitary Certificate + PQ. Labeled retail meeting heading-07.12 note: review PQ exception but still prepare food-safety file.

STEP 04

Determine food-safety method

Review Decree 15 Arts.13–19, Art.14 and 2026 decentralization; separate raw/bulk from processed prepacked goods.

STEP 05

Freeze documents before ETA

Align Invoice – Packing – B/L/AWB – C/O – species – process – packing – Phyto where applicable – food-safety file – label.

STEP 06

Declare / handle customs channel

Describe dried shiitake / Lentinus edodes, packing type and processing level clearly; keep process/spec ready for HS/PQ/VAT explanation.

STEP 07

Complete checks – tax – clearance

Track PQ where applicable, food-safety inspection, C/O, VAT treatment and cargo release.

STEP 08

Post-clearance

Complete labels, retain files by SKU/shipment, and re-review if seasoning, packing, supplier, origin or process changes.

Before ETA: lock species + process + packing + HS + PQ exception + food-safety branch + Art.14 + VAT + C/O. For bulk cargo, review the draft Phytosanitary Certificate before shipment.

Main blockers: retail package does not truly meet the “packed in labeled packaging” condition; bulk cargo lacks Phyto; seasoning powder is still declared as 0712.34.00; or non-taxable VAT is used for a product already processed into another preparation.

9. FAQ

Which HS applies to dried shiitake?

If the product is 100% dried shiitake and not further prepared, the direct code is 0712.34.00.

Do sliced or powdered shiitake remain under 0712.34.00?

Potentially yes, because heading 07.12 includes whole, cut, sliced, broken or powdered products not further prepared. Pure powder must be distinguished from seasoning powder.

Is dried shiitake subject to plant quarantine?

It depends on packaging. Circular 01/2024 marks 0712.34.00 for PQ but the heading-07.12 note excludes products sliced/dried/powdered and packed in labeled packages.

Does labeled retail packaging exempt food-safety inspection too?

No. The exception concerns plant quarantine; 0712.34.00 remains marked for food-safety inspection.

Does bulk dried shiitake need a Phytosanitary Certificate?

Where the actual shipment is PQ-controlled, review the exporting-country Phytosanitary Certificate under Circular 33/2014.

Do retail dried shiitake products need self-declaration?

If the goods fall within processed prepacked food under Arts.4–5 of Decree 15/2018, self-declaration should be reviewed based on actual process and label.

What VAT applies to shiitake that is only dried?

The Crop Production Law treats edible mushrooms as crop products; from 01 Jan 2026, crop products not processed into another product or only ordinarily pre-processed, such as drying, are non-taxable at import.

What if China-origin shiitake has Form E?

The ACFTA 2022–2027 schedule shows 0% for 0712.34.00 if origin rules and documentary conditions are satisfied.

Can mushroom seasoning powder use 0712.34.00?

Not where it contains salt/MSG/sugar/maltodextrin or another carrier. That product requires classification as a seasoning/food preparation.

Can cooked or seasoned shiitake still use 0712.34.00?

Do not assume so. Cooking/seasoning/sauce/preservation requires a prepared-mushroom review such as heading 20.03 or another appropriate code.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Species/product identity, drying process, whole/sliced/powder form, moisture/spec/COA, ingredients and packing version.

Plant-quarantine file

Where applicable: PQ registration, exporting-country Phytosanitary Certificate and import PQ result/certificate.

Food-safety file

Food-safety inspection, Art.14/country eligibility where applicable, self-declaration for processed prepacked, tests and exemption evidence where any.

Shipment file

Invoice, Packing, B/L/AWB, origin/C/O, customs declaration, tax/VAT memo and specialized-control results.

Label & circulation

Original/supplemental label, ingredients, nutrition where applicable, origin and responsible entity.

CHECK

Change control

Bulk → retail, pure powder → seasoning powder, added sauce/oil/MSG, supplier/origin/packing changes trigger a fresh HS – PQ – food-safety – VAT – C/O review.

Target state: maintain one consistent evidence chain: shiitake identity → process → packing → HS → PQ branch → food safety/Art.14 → VAT → C/O → customs declaration → label.

Clearance is not the end. Changes in packing, ingredients, seasoning, supplier, origin or process should trigger a fresh compliance review.

11. SOLUTIONS FROM TGIMEX

For dried shiitake, the earliest items to lock are 0712.34.00 – bulk/retail – PQ exception – food safety – Art.14 – VAT – C/O. A simple packing or formula change can completely alter the file.

Pre-ETA review

Lock 0712.34.00 vs another branch, bulk/retail, PQ exception, food safety, Art.14, VAT and FTA/C/O before shipment.

Compliance-file control

Cross-check Invoice, Packing, B/L/AWB, Phytosanitary Certificate where applicable, C/O, spec/process, food-safety/self-declaration records and label.

Operations/logistics coordination

Synchronize PQ – food safety – declaration – channel – tax – release to avoid storage from misreading the heading-07.12 packaging exception.

Importers should coordinate with a team experienced in logistics, documentation, customs, plant quarantine and food-safety policy to review the shipment before ETA and reduce supplementation/storage exposure.

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