Green tea and oolong tea are both in heading 09.02, but they do not follow the same HS branch. Green tea is not fermented, while oolong is partly fermented/partially oxidized. In addition, the immediate-packing threshold of not more than 3 kg separates 0902.10/0902.30 from 0902.20/0902.40. A wrong fermentation status or packing basis can therefore change HS, FTA duty, plant-quarantine/food-safety scope and the pre-ETA dossier. This guide follows tea type + fermentation/oxidation + leaf/other form + ≤3 kg or bulk packing → HS/tax/C/O → PQ/food safety → dossier → customs → label → post-clearance.

Operational reference for importers; reviewed against the legal framework and 2026 tariff schedules through 9 Sep 2026. Main scope: Camellia sinensis green tea and oolong tea in leaf/tea-bag/fannings form, bulk or retail pack; not automatically applicable to instant tea, premix, RTD beverages or herbal blends no longer retaining heading-09.02 tea character.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

GREEN

Green tea

Tea that is not fermented. The technical evidence should show fixation/inactivation that limits oxidation; finished leaf color alone is not enough.

OOLONG

Oolong tea

Partly fermented/partially oxidized tea. It therefore falls under the black/partly-fermented branches 0902.30/0902.40, not the green-tea branch.

≤3KG

Packing not exceeding 3 kg

A direct classification threshold in heading 09.02. Immediate packing ≤3 kg points to 0902.10 or 0902.30; other packing points to 0902.20 or 0902.40.

LEAF

Tea leaves

The 8-digit “.10 – leaves” lines. Actual whole/rolled/broken-leaf form should be evidenced, not inferred only from a trade name.

OTHER

Other form

The “.90 – other” lines can arise for forms not fitting the leaves description, such as fannings/dust/tea-bag material depending on actual presentation.

Plant quarantine

Under Circular 01/2024, 0902.20.10/.90 are marked for plant quarantine; 0902.10, 0902.30 and 0902.40 are not marked PQ in the same table.

Food-safety inspection

The 0902.10/20/30/40 lines are marked for food-safety inspection, but heading 09.02 excludes tea processed and packed in labeled packaging from the listed scope.

SELF

Product self-declaration

Processed prepackaged food within Articles 4–5 of Decree 15/2018 must review self-declaration separately from whether a SKU is outside the Circular-01 listed scope.

C/O

Origin proof

Used for special FTA rates. Tea shows why exact HS matters: in 2026 ACFTA, 0902.10.10 is 5%, while 0902.20.10 and 0902.30.10 may be 0%.

ETA

Estimated Time of Arrival

Lock fermentation status, pack size, HS, PQ/food safety, C/O, VAT and label before arrival.

Why this matters: for tea, processing technology and packing are customs-classification data, not just marketing information. A visually green oolong can still be partly fermented, and the same green tea in a 250 g retail pack versus a 20 kg bulk bag can fall in different HS branches.

Key point: before PO, obtain Camellia sinensis confirmation, green/oolong type, oxidation/fermentation level, leaf/fannings/dust form, immediate-pack net content, ingredients/flavouring and final artwork.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Main scope is green tea and oolong tea within heading 09.02. Instant tea, extracts, milk/sugar premixes, RTD drinks, herbal infusions and multi-ingredient blends require a fresh HS review based on the final formula and form.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/cargo scenario	Technical indicators to review	Example	Supporting documents	Possible policy triggers	Documents to reconcile	Application note
Green tea leaves – retail ≤3 kg	Not fermented; leaves; each immediate packing ≤3 kg	Green tea loose leaf 100g/250g/500g	Process flow, oxidation control, artwork, net weight	HS 0902.10.10; Circular-01 food-safety scope if not excluded; self-declaration/label; C/O	Process, spec, artwork, test/COA, Invoice, C/O	China route: 2026 ACFTA for 0902.10.10 is 5%, not 0%.
Green tea other form – retail ≤3 kg	Not fermented; form not fitting leaves; tea bags/fannings/dust depending actual goods	Green tea bags / fannings	Particle form, tea-bag format, net content, BOM	HS 0902.10.90; food safety/self-declaration/label	Spec, BOM, pack, test, commercial docs	If tea bags contain recognisable whole/rolled leaves, review leaves vs other carefully.
Green tea leaves – bulk/other packing	Not fermented; leaves; outside immediate packing ≤3 kg	Green tea 10kg/20kg bag	Process, bulk pack, intended use	HS 0902.20.10; Circular 01 marks PQ + food-safety inspection; VAT by processing; C/O	PQ/phytosanitary and FS records where applicable, process, C/O	This is the main plant-quarantine risk branch within 09.02.
Green tea other form – bulk	Not fermented; fannings/dust/other form; outside ≤3kg retail branch	Bulk green tea fannings/dust	Particle size, processing, pack, use	HS 0902.20.90; PQ + FS under Circular 01 unless excluded	Spec, photos, PQ/FS records, C/O	Do not use 0902.20.10 merely because the starting material was tea leaf.
Oolong leaves – retail ≤3 kg	Partly fermented/oxidized; leaves; immediate packing ≤3 kg	Oolong loose leaf 100g/250g	Oxidation %, process, rolling/roasting, pack	HS 0902.30.10; FS; self-declaration/label; C/O	Process, spec, artwork, test, C/O	Oolong does not become 0902.10 merely because the leaf looks green.
Oolong other form – retail ≤3 kg	Partly fermented; tea bags/fannings/dust/other	Oolong tea bags	Process, particle form, BOM, pack	HS 0902.30.90; FS; self-declaration/label	Spec, BOM, test, artwork	Determine leaves vs other from imported form itself.
Oolong leaves – bulk/other packing	Partly fermented; leaves; outside ≤3 kg branch	Oolong 10kg/20kg bag	Oxidation/fermentation process, pack, use	HS 0902.40.10; FS; C/O; VAT by finished/process state	Process, COA/test, FS file, C/O	Circular 01 does not mark 0902.40.10 for PQ but does mark FS.
Blended / instant / RTD tea	Material fruit/herbs, sugar/milk carrier, extract/instant powder or ready-to-drink form	Fruit-herbal blend / instant tea / bottled tea	BOM %, extract ratio, sugar/milk, product form	May leave heading 09.02; review 21.01/21.06/22.02 or another appropriate heading	Formula, process, label, photos	Do not apply this article mechanically if Camellia tea no longer gives the essential character.

Classification warning: “green tea/oolong tea” alone is not enough on an Invoice. At minimum, lock fermentation status, leaf/other form, immediate-pack net content, ingredients, food use, manufacturer and origin.

4. HS CODE – TAX – C/O

Heading 09.02 is operationally sensitive: a change in fermentation status or immediate-pack weight changes HS. The eight core lines carry 40% MFN and 60% ordinary duty, but FTA rates differ materially. For China origin, retail green tea 0902.10.10/.90 is 5% ACFTA, while 0902.20 and oolong 0902.30/40 can reach 0% if origin requirements are met.

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
0902.10.10	Green tea ≤3 kg – leaves	0902.10 + Leaves	Not fermented; leaves; immediate pack ≤3 kg	60%	40%	Finished tea: review 10% / 8%*	ATIGA 0%; ACFTA 5%; other FTAs by origin	Process; leaf form; pack; artwork; C/O
0902.10.90	Green tea ≤3 kg – other	0902.10 + Other	Not fermented; ≤3 kg; not Leaves	60%	40%	Finished tea: review 10% / 8%*	ACFTA 5%; other FTAs by origin	Form; tea-bag spec; pack; BOM; C/O
0902.20.10	Other green tea – leaves	0902.20 + Leaves	Not fermented; leaves; outside ≤3 kg branch	60%	40%	Preliminary: may be non-taxable; finished: 10%/8%*	ATIGA 0%; ACFTA 0%; many FTAs 0%; AIFTA 30%; compare RCEP	Process; bulk pack; PQ/FS; C/O
0902.20.90	Other green tea – other	0902.20 + Other	Not fermented; other form; outside ≤3 kg branch	60%	40%	Preliminary: may be non-taxable; finished: 10%/8%*	ACFTA 0%; other FTAs by origin	Form; process; pack; PQ/FS; C/O
0902.30.10	Oolong ≤3 kg – leaves	Partly fermented + Leaves	Partly fermented; leaves; immediate pack ≤3 kg	60%	40%	Generally review 10% / 8%*	ATIGA 0%; ACFTA 0%; many FTAs 0%; compare RCEP	Fermentation; leaf form; pack; C/O
0902.30.90	Oolong ≤3 kg – other	Partly fermented + Other	Partly fermented; other form; ≤3 kg	60%	40%	Generally review 10% / 8%*	ACFTA 0%; other FTAs by origin	Process; form; pack; C/O
0902.40.10	Other oolong – leaves	0902.40 + Leaves	Partly fermented; leaves; outside ≤3 kg branch	60%	40%	Generally review 10% / 8%*	ATIGA/ACFTA/Japan/VKFTA/CPTPP/EVFTA… may reach 0%	Process; bulk pack; FS; C/O
0902.40.90	Other oolong – other	0902.40 + Other	Partly fermented; other form; outside ≤3 kg branch	60%	40%	Generally review 10% / 8%*	ACFTA 0%; other FTAs by origin	Process; form; pack; FS; C/O

VAT/table note: *8% applies only where the SKU qualifies for the current VAT reduction through 31 Dec 2026; otherwise review the standard 10%. Bulk green tea only ordinarily preliminarily processed may qualify as non-taxable at import under Decree 181/2025. Detailed FTA rates remain in the C/O table below instead of being repeated in every HS cell.

HS principle: lock tea type + fermentation/oxidation + leaf/other form + immediate-pack net content + ingredients/flavouring + intended use. A 20 kg bag cannot use the ≤3 kg branch, and oolong cannot use “green tea, not fermented”.

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 / qualifying RCEP proof	ACFTA 2026: 0902.10.10/.90 = 5%; 0902.20.10/.90 = 0%; 0902.30.10/.90 = 0%; 0902.40.10/.90 = 0% for qualifying China origin. Compare RCEP separately; several 09.02 lines remain 40% in 2026.	Correct HS, PSR, valid proof, invoice/transport consistency	C/O, Invoice, B/L, process, packing specification	Packing size can directly change Form-E duty benefit.
ASEAN	ATIGA	Form D / e-Form D or qualifying proof	Core 09.02 lines in 2026: 0%	Correct member, PSR and proof	C/O, Invoice, transport docs	Verify origin criterion and description.
Korea	VKFTA / RCEP	Form VK / RCEP proof	Many core 09.02 lines under VKFTA 2026: 0%; RCEP may not improve on MFN	Meet PSR	Origin proof, process, Invoice, B/L	Do not assume RCEP is the best route.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Agreement-specific origin proof	Core tea lines under VJEPA/AJCEP/CPTPP may be 0% in 2026	Meet PSR, proof and transport conditions	Origin proof, commercial docs	Choose the most favorable supportable agreement.
EU	EVFTA	EUR.1/qualifying proof	Core 09.02 lines in 2026: 0%	Meet PSR and proof	Origin proof, Invoice, transport docs	Use the current origin-certification mechanism.
UK	UKVFTA	Qualifying origin proof	Core 09.02 lines in 2026: 0%	Meet PSR and proof	Origin proof, commercial docs	Do not substitute EVFTA proof where UKVFTA requires otherwise.
Australia / New Zealand	AANZFTA / CPTPP / RCEP	Agreement-specific proof	Core tea lines under AANZFTA/CPTPP: 0%	Meet origin rule	Origin proof, commercial docs	Compare against RCEP by final HS.
India	AIFTA	Form AI / qualifying proof	Several core 09.02 lines in 2026: 30%	Meet PSR/document rules	C/O, Invoice, B/L	Below 40% MFN but not zero.

C/O checklist: form/proof; WO/RVC/CTH/CTSH/CC where required; description; HS; pack/quantity/weight; origin; third-party invoice; direct consignment/transport; authentication; issue date and validity. Check that C/O reflects ≤3 kg vs bulk and green vs partly fermented.

5. DOSSIER & SUBMISSION LOGIC

Tea dossiers should be managed by process + pack + form. A commercial file that only says “tea” is insufficient to separate green/oolong, ≤3 kg/bulk and leaves/other, and therefore cannot reliably lock HS, C/O or specialized controls.

Commercial dossier

Invoice, Packing List, B/L/AWB, Contract/PO if any and C/O; description should state green/oolong, leaf/other, immediate-pack net weight and origin.

Technical / specialized dossier

Process/oxidation evidence, tea form, packaging spec, ingredients, COA/test, PQ/FS records where applicable, artwork/label.

Registration & reconciliation pack

Map SKU ↔ process ↔ green/oolong ↔ pack size ↔ leaf/other ↔ HS ↔ PQ/FS ↔ VAT ↔ C/O ↔ label.

Dossier principle: Invoice, PL, B/L/AWB, C/O, process, packing specification, COA/test, specialized records, artwork and customs filing should match 100%. No portal or click-by-click filing instructions are included.

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	Customs, valuation, FTA	Importer + supplier + forwarder	Invoice only says tea; pack size or green/oolong unclear; C/O uses another HS	Standardize description, immediate-pack net weight, origin and planned HS.
Product identification / HS	Process flow; oxidation/fermentation description; leaf/fannings/dust; photos; packaging spec; BOM	HS/tax/policy	Manufacturer + importer compliance	Oolong described as green tea; master-carton weight confused with immediate packing	Lock fermentation status and direct-pack net content.
Bulk green tea – PQ/FS	PQ/phytosanitary records where applicable; food-safety file; COA/test	Pre/during clearance	Supplier + importer	Failure to notice 0902.20.10/.90 are marked PQ in Circular 01	Review Circular 01, pack status and heading note before shipment.
Processed packaged tea	Test report; self-declaration where in scope; artwork/label; evidence of processed/labeled packaging	Pre-market and specialized review	Importer/responsible entity	Treating Circular-01 note as exemption from all FS duties; wrong SKU test	Separate Circular-01 scope from Decree-15 and label duties.
Food-safety testing	COA/test plan appropriate to product; pesticide-residue review under Circular 50/2016 and other relevant criteria	Compliance/food safety	Manufacturer + lab + importer	Generic COA; no residue control by origin/crop	Lock specification and test plan by supplier/origin/SKU.
Label	Original/supplementary label; ingredients; origin; manufacturer/importer; dates/storage; nutrition where in scope	Before circulation	Importer + supplier/brand	Plain tea receives unnecessary nutrition panel or blended tea wrongly assumes exemption	Review Decree 43/111 and Circular-30 exception against actual ingredients.

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 foundation	Law on Food Safety No. 55/2010/QH12	National Assembly	Foundational law	General imported-food/circulation safety framework	General food-safety obligations	Read with Decree 15/2018 and the 2026 transition.
2026 FS transition	Resolution 15/2026/NQ-CP	Government	Effective 6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026 and keeps the transition mechanism	Articles 1–2	Continue reviewing Decree 15/2018 and related guidance during suspension.
Self-declaration/import FS	Decree 15/2018/ND-CP	Government	Effective 2 Feb 2018; continues under transition	Self-declaration, exemptions and import food-safety methods	Articles 4–5, 13, 16–19	Review Article-5 test-report validity conditions.
Agriculture/specialized list	Circular 01/2024/TT-BNNPTNT, amended by Circular 18/2024	MARD	Circular 01 20 Mar 2024; Circular 18 13 Jan 2025	Identifies HS subject to PQ/FS inspection	09.02 excludes tea processed and packed in labeled packaging; 0902.20.10/.90 marked PQ + FS; 0902.10/30/40 marked FS	Do not turn the heading note into a blanket self-declaration/label exemption.
VAT	Decree 181/2025/ND-CP as currently amended; Decree 174/2025/ND-CP VAT reduction	Government	181 from 1 Jul 2025; current reduction through 31 Dec 2026 for eligible goods	Separates preliminarily processed crop products from finished processed tea	Article 4 of Decree 181 includes cleaning/drying and other ordinary preliminary processing	Bulk green raw tea may be non-taxable; finished tea/oolong generally requires 10%/8% review.
Goods labeling	Decree 43/2017/ND-CP as amended by Decree 111/2021/ND-CP	Government	Amendment effective 15 Feb 2022	Imported-goods and supplementary labels	Name, origin, responsible entity, mandatory content	Apply to actual circulation format/artwork.
Nutrition labeling	Circular 30/2026/TT-BYT	Ministry of Health	Effective 10 Jul 2026	Nutrition-facts labeling	Article 1(2)(h): does not apply to tea/coffee with no added ingredients other than colorants/flavourings	Plain green/oolong and tea with only flavouring should use this exception correctly; added fruit/sugar/milk/herbs requires re-review.
Pesticide residues	Circular 50/2016/TT-BYT	Ministry of Health	Effective 1 Jul 2017	Maximum pesticide-residue limits in food	MRLs by active substance/food	Do not invent MRL values before locking the actual pesticide; build testing plan by origin/supplier.
Import tariff	Decree 26/2023/ND-CP; Decision 15/2023/QD-TTg; FTA tariff decrees 2022–2027	Government / Prime Minister	At declaration date	MFN, ordinary and special preferential rates	Core 09.02: MFN 40%, ordinary 60%; FTA depends on HS + origin	Verify final HS and origin proof at filing.

6.2. POLICY MATRIX BY CARGO SCENARIO

Cargo scenario	Instrument to review	Possible policy	Authority (high level)	Trigger condition
Green tea retail ≤3kg, processed + labeled	Circular-01 heading note + Decree 15 + label rules	May fall outside the listed Circular-01 scope if the note is met; still review self-declaration/FS and label	Food-safety authority + Customs	Processed and packed in labeled packaging, supported by actual file.
Bulk green tea 0902.20.10/.90	Circular 01/2024	PQ + food-safety inspection if not within the heading exclusion	Agriculture PQ/FS authority + Customs	Final HS 0902.20, bulk/other state not meeting exclusion.
Oolong retail 0902.30	Circular 01 + Decree 15	FS in list; review heading note if processed/packaged/labeled	Food-safety authority + Customs	Partly fermented, ≤3kg, form matches.
Oolong bulk 0902.40	Circular 01 + Decree 15	FS; Circular 01 does not mark 0902.40 for PQ	Food-safety authority + Customs	Partly fermented, outside ≤3kg branch.
Plain tea / tea with only flavouring	Circular 30/2026	Outside Circular-30 nutrition-facts scope under Article 1(2)(h)	Food-safety/market authority	No added ingredient other than colorants/flavourings.
Tea with fruit/sugar/milk/herbs	Circular 30 + Decree 15 + HS rules	Reassess nutrition labeling; HS may remain 09.02 or move depending formula/essential character	Food safety + Customs	Additional ingredients outside the exception.
Green tea only preliminarily processed	Decree 181/2025	Possible non-taxable VAT at import if still a crop product only ordinarily processed	Customs/tax	Cleaning/drying/simple prep, not transformed into another product.
Instant tea/RTD/premix	HS Chapters 21/22 + Decree 15 + VAT/label	Do not automatically use 09.02; review HS/FS/VAT by final product	Customs + food safety	Extract, carrier, sugar/milk or ready-to-drink form changes character.

Key legal point: for tea, HS, Circular-01 scope and VAT all depend on processing/packing state. There is no reliable one-sentence answer that every imported tea “does” or “does not” require plant quarantine.

7. TIMING, FEES & COST RISK

Do not apply one fixed lead time to all tea. Timing depends on green vs oolong, whether 0902.20 triggers PQ, whether processed/labeled goods meet the Circular-01 note, and the food-safety inspection method for the lot. Commit operational timing only after the shipment dossier is locked.

TIMELINE & COST-RISK TABLE

Step	Recommended timing	Required output	Fees/costs to review	Delay risk
Lock process – pack – HS – C/O	Before quotation/PO	Green/oolong, leaf/other, ≤3kg/bulk, HS, MFN/FTA	Classification/advisory cost if outsourced	Wrong branch, especially 0902.10 ↔ 0902.20 or 0902.30 ↔ 0902.40.
Bulk green tea: PQ/FS	Before shipment/ETA	PQ/phytosanitary and FS dossier requirements confirmed	PQ/testing/inspection fees if actually triggered	Cargo arrives without documents or is held for supplements.
Processed retail: declaration/test/label	Before shipment and circulation	Test, self-declaration where applicable, artwork/label	Lab/label cost	New SKU/flavour/pack mismatches dossier.
Pesticide-residue testing plan	Before PO or shipment	Specification/COA/test plan by supplier/origin	Lab fees by analytes	MRL risk leads to retest/hold.
Lock C/O & commercial docs	Before ETA	Invoice–PL–B/L/AWB–C/O–HS–pack–process reconcile	Document amendment cost	Lost preference, especially Form-E 5%/0% by HS.
Declaration – release – audit	At filing and post-clearance	Correct flow, final label, lot/SKU audit trail	Duty, terminal/warehouse/trucking, storage/DEM/DET	Wrong VAT/FTA/label or weak post-audit evidence.

Separate cost buckets: import duty; VAT by processing state; PQ/testing/FS where triggered; labeling; terminal/warehouse/trucking; storage/DEM/DET from late documentation. Do not present one “procedure fee” as a statutory fee.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify the product

Lock Camellia sinensis, green/oolong, fermentation/oxidation, leaves/other, flavouring/additional ingredients, pack size and intended use.

STEP 02

Lock HS – tax – C/O

Select 0902.10/20/30/40 and .10/.90; model 40% MFN, 60% ordinary and compare ACFTA/ATIGA/VKFTA/Japan/EVFTA routes.

STEP 03

Prepare specialized records

Bulk green 0902.20: review PQ + FS. Other branches: review FS; processed packaged labeled goods: heading note + Decree 15/self-declaration.

STEP 04

Determine applicable method

Separate Circular-01 list/exclusion, Decree 15, agricultural vs processed-tea VAT, nutrition-label exception and testing plan.

STEP 05

Lock documents before ETA

Reconcile Invoice–PL–B/L/AWB–C/O–process–packing spec–COA/test–PQ/FS–artwork.

STEP 06

Declare / handle customs channel

Describe green tea/oolong, fermentation status, form and pack accurately; green generally electronic, yellow checks documents, red checks documents plus goods as decided.

STEP 07

Specialized controls – tax – clearance

Coordinate PQ/FS where required, check C/O, import duty/VAT and handle physical inspection or supplements if triggered.

STEP 08

Post-clearance

Complete labels before circulation, retain test/C/O/process/pack/HS records and reassess blend, flavour, pack size, supplier or origin changes.

Pre-ETA milestone: lock fermentation status + immediate-pack net content + leaves/other + HS + Circular-01 PQ/FS + VAT + C/O + artwork.

Main blockers: supplier only says “tea”; oolong declared as green tea; master-carton weight used instead of immediate packing; 0902.20 missing PQ documentation; or Form E HS differs from the customs filing and loses 0%/5% treatment.

9. FREQUENTLY ASKED QUESTIONS

1) Which HS should be reviewed for 250 g green tea leaves?

If it is not-fermented green tea, leaves, in a 250 g immediate packing, the core reference is 0902.10.10. Other form points to 0902.10.90.

2) Which HS should be reviewed for green tea in a 20 kg bag?

If green-tea leaves outside the ≤3 kg immediate-pack branch, review 0902.20.10; other form points to 0902.20.90.

3) Is oolong classified as green tea?

No. Oolong is partly fermented/partially oxidized tea, so the core branches are 0902.30 (≤3kg) or 0902.40 (other packing).

4) Which HS for 250 g oolong leaves?

The core reference is 0902.30.10 if documents prove partly fermented tea, leaf form and immediate packing ≤3 kg.

5) Does bulk green tea require plant quarantine?

Circular 01/2024 marks 0902.20.10 and 0902.20.90 for PQ + food-safety inspection. Review the actual lot and heading exclusion before shipment.

6) Does bulk oolong require plant quarantine?

Circular 01 marks 0902.40.10/.90 for food-safety inspection but not PQ. Always re-check actual goods and current rules.

7) Can processed retail tea be outside Circular-01 listed scope?

Heading 09.02 excludes tea processed and packed in labeled packaging. This does not remove all self-declaration, labeling or other food-safety duties.

8) Is China Form E always 0% for tea?

No. In 2026, 0902.10.10/.90 carry 5% ACFTA, while 0902.20 and oolong 0902.30/40 may reach 0% if origin conditions are met.

9) Must plain green tea/oolong show a nutrition panel under Circular 30/2026?

Circular 30 excludes tea and coffee with no additional ingredients other than colorants/flavourings. Added fruit, sugar, milk, herbs or other ingredients require re-review.

10) What VAT applies to green tea/oolong?

There is no universal rate. Green tea only preliminarily processed may qualify for non-taxable import VAT under Decree 181/2025; finished tea/oolong generally requires 10% or 8% review if eligible through 31 Dec 2026.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Tea type, Camellia sinensis, fermentation/oxidation, leaves/other form, ingredients, process, spec, COA, photos and artwork.

Shipment file

Invoice, PL, B/L/AWB, customs declaration, C/O, packing specification, tax and delivery records.

Specialized-control file

PQ for 0902.20 where applicable; FS/self-declaration/test by scope; pesticide-residue testing plan.

Label & circulation

Supplementary label, ingredients, origin, responsible entity, dates/storage; nutrition facts only where Circular 30 applies.

Retention & audit

SKU ↔ process ↔ pack size ↔ HS ↔ PQ/FS ↔ VAT ↔ C/O ↔ label audit trail.

CHECK

Change control

Reassess green↔oolong, ≤3kg↔bulk, leaf↔tea bags/fannings, flavour/blend, supplier/origin changes.

Target output: the importer can explain why the SKU is 0902.10/20/30/40, why PQ applies or not, the VAT basis, the FTA/C/O rate and the label version being circulated.

Clearance is not the endpoint: changing a 20 kg bulk bag to 250 g retail pack, or green tea to oolong, can change HS, C/O benefit, Circular-01 scope and the label dossier.

11. GIẢI PHÁP TỪ TGIMEX

For green tea/oolong, the strongest operational control is to lock process – pack – HS – specialized policy before the supplier issues final documents.

Pre-ETA review

Compare green/oolong, ≤3kg/bulk, leaves/other, 0902.10/20/30/40, PQ/FS, VAT, FTA and label.

Compliance dossier control

Reconcile Invoice, PL, B/L/AWB, C/O, process/oxidation, packing spec, COA/test, phytosanitary/FS and artwork.

Operational / logistics coordination

Track specialized-control, customs, port/warehouse/trucking milestones and retain SKU/lot evidence for post-audit and pack changes.

Before final shipping documents, obtain process flow, fermentation/oxidation statement, product form, immediate-pack net weight, ingredients, COA/test, C/O draft and final artwork.

View Circular 01/2024 View Circular 30/2026

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