RAISIN IMPORT PROCEDURE INTO VIETNAM 2026: HS 0806.20.00, DUTY, PLANT QUARANTINE, FOOD SAFETY, C/O, VAT & LABELING
Raisins are easy to mishandle if the importer looks only at the HS code. The same 0806.20.00 can create different plant-quarantine treatment for bulk raisins and raisins in sealed, labeled retail packs, while food-safety inspection remains a separate review.
This guide focuses on raisins from Vitis spp. retaining dried-grape character and separates sugar/oil/glucose-treated raisins, sealed retail packs, coated raisins and trail mixes so the importer can lock HS – plant quarantine – food safety – Article 14 – VAT – C/O before ETA.
Operational reference for importers · Final conclusions must be locked against ingredients, process, packing, purpose, origin and actual shipment records.
QUICK FACTS
Raisins from Vitis spp.: grapes dried by sun/mechanical drying, whole or naturally formed pieces, without chocolate/yogurt/heavy coating and not mixed into multi-ingredient snack blends.
Heading 08.06 covers grapes, fresh or dried; the direct subheading for dried grapes is 0806.20.00. Chapter 8 permits certain preservation/stabilization treatments if the dried-fruit character is retained.
Decree 73/2025/ND-CP shows an MFN duty of 5% for 0806.20.00. A 2026 consolidated tariff schedule shows an ordinary rate of 18%.
Circular 01/2024 marks 0806.20.00 for plant quarantine but excludes sugared raisins and raisins packed in sealed, labeled packages. Bulk/plain raisins still require PQ review.
The same Circular 01/2024 row also marks 0806.20.00 for food-safety inspection when used as food. A PQ exception is not a food-safety exemption.
From 01 Jan 2026, crop products not processed into another product or only ordinarily pre-processed are non-taxable at import; sun/mechanical drying is ordinary preliminary processing. Added sugar/heavy coating needs a fresh VAT review.
2. TERMS & WHY THE PROCEDURE MATTERS
A grape whose water content is reduced by sun drying, hot-air drying, cold drying or an equivalent process while retaining its identity as dried grape.
The botanical genus of grapevines. Technical records should clearly identify grape/raisin, especially for trade names such as golden raisin, sultana or currant.
Phytosanitary quarantine – plant-product control for quarantine pests and regulated harmful organisms. For raisins, applicability depends on both HS and packing format under Circular 01/2024.
Government inspection of imported food safety. It is a separate compliance layer from plant quarantine.
A procedure under Arts. 4–5 of Decree 15/2018 for eligible processed prepacked foods.
Estimated Time of Arrival. For bulk raisins, plant-quarantine/food-safety records and the phytosanitary certificate should be locked before ETA.
3. PRODUCT CLASSIFICATION & IDENTIFICATION
Before import, obtain ingredient list, processing flow, moisture/spec, sugar/oil/glucose/coating %, SO2/preservative where any, product photos, packing format, intended use and origin. Do not classify from the word “raisins” on the Invoice alone.
| Product scenario | Technical signs to check | Example | Evidence | Potential policy | Documents to review | Application note |
|---|---|---|---|---|---|---|
| Bulk plain raisins | 100% dried grapes; large pack; not retail-ready; no coating | Raisins 10–20 kg/carton | Ingredient, process, moisture, photos, packing | PQ + food-safety inspection + Decree-15 Art. 14 + customs | 0806.20.00, Phytosanitary Certificate, food-safety file, C/O | Highest specialized-control exposure. |
| Sealed labeled retail raisins | Retail pouch/box, sealed package and label; remains raisin | 100 g / 500 g retail raisins | Artwork, packing spec, process, ingredient | Excluded from PQ under Circular 01/2024; still review food safety, self-declaration and labeling | 0806.20.00, self-declaration if in scope, food-safety file | Do not read “PQ-exempt” as “food-safety-exempt”. |
| Sugared raisins | Added sugar/syrup; degree of sugar treatment must be known | Sweetened raisins | Formula %, Brix/sugar %, process | Circular 01/2024 excludes this branch from PQ at the 0806.20.00 row; food safety/self-declaration/VAT still need review | Formula, process, label, HS memo | Final HS still depends on actual composition/process. |
| Raisins with vegetable oil / small glucose syrup | Oil/glucose used for stabilization or appearance while dried-grape character remains | Anti-clumping oil-treated raisins | Formula %, function of oil/glucose, process | May remain Chapter 8 under Note 3; PQ depends on packing; VAT needs process review | 0806.20.00 draft, formula, process | Note 3 allows specified treatment if the dried-fruit character remains. |
| Chocolate/yogurt/heavily coated raisins | Substantial coating creates a confectionery/snack product | Chocolate-covered raisins | Coating %, formula, process, label | HS may move to Ch.17/18/20; food safety, self-declaration, labeling, VAT by finished product | Full BOM, process, finished-product photo | Do not force 0806.20.00 merely because the core is a raisin. |
| Mixed dried fruit/nut snack containing raisins | Several dried fruits/nuts mixed together | Trail mix | BOM %, weight ratio, packing | May require 0813.50 or another code depending on composition; food safety/labeling | BOM, process, C/O | Do not classify the mix solely by the raisin component. |
4. HS CODE – DUTY – C/O
For raisins retaining dried-grape character, the direct indicative code is 0806.20.00. Decree 73/2025 shows MFN 5%; a 2026 consolidated tariff schedule shows ordinary duty 18%. VAT must follow actual processing level rather than one rate for every SKU.
| Indicative HS | Suitable description | Classification basis | Application condition | Ordinary duty | MFN duty | VAT | FTA/C/O to review | Documents |
|---|---|---|---|---|---|---|---|---|
| 0806.20.00 | Grapes – dried | Heading 08.06 covers grapes, fresh or dried; separate line for dried grapes | Raisin retains the character of dried grape; permitted stabilizing treatment may remain under Chapter 8 | 18% per 2026 consolidated schedule | 5% | Non-taxable at import where the product remains a crop product not processed into another product or only ordinarily pre-processed; added sugar/coating requires review | ACFTA 0% if eligible; AANZFTA 0% under 2022–2027 schedule; other FTAs by origin | Process, formula, packing, origin/C/O, PQ/food-safety records |
| Review 0813.50.xx | Mixtures of nuts/dried fruits of Chapter 8 | Heading 08.13 covers mixtures of nuts or dried fruits of this Chapter | Trail mix/mixed dried fruit retaining mixture character without complex coating | Check final code | Check final code | Review by final HS | FTA by origin | BOM %, process, packing |
| Review Chapters 17/18/20 | Coated or deeply processed raisin product | Processing/coating changes the product beyond dried grape | Significant chocolate/yogurt/sugar coating or confectionery-type treatment | Check final code | Check final code | Review by finished product | FTA by final HS | Full formula, coating %, process, label |
Special preferential rates apply only where HS, origin, PSR and origin documentation all satisfy the relevant agreement.
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 0806.20.00 | PSR and documentary requirements satisfied | C/O, Invoice, B/L/AWB, Packing, product spec | Lock HS before Form E is issued. |
| Australia – New Zealand | AANZFTA / CPTPP / RCEP | Per applicable agreement | AANZFTA 2022–2027 shows 0% for 0806.20.00 | Origin rules and documents satisfied | Origin proof, Invoice, transport docs | Common raisin source; compare qualifying agreements. |
| Chile | VCFTA / CPTPP | Per applicable agreement | Check 2026 schedule for 0806.20.00 | Correct PSR and documentation | Origin proof, Invoice, B/L/AWB | Do not state 0% until the selected agreement schedule is verified. |
| United States | No direct bilateral preferential FTA | Non-preferential origin evidence where needed | Generally model landed cost using MFN 5% where MFN conditions are met | Actual origin | Invoice, B/L/AWB, origin docs | Do not assign an FTA simply because cargo transits an FTA country. |
| Türkiye / Iran | Do not assume a preferential Vietnam FTA for the actual shipment | Ordinary origin evidence | Review MFN/current schedule | Origin and MFN conditions | Commercial + origin documents | Common raisin origins but no automatic FTA form should be assigned. |
| ASEAN / Korea / Japan / EU / UK | ATIGA; AKFTA/VKFTA/RCEP; VJEPA/AJCEP/CPTPP/RCEP; EVFTA; UKVFTA | Per applicable agreement | Check 2026 schedule for 0806.20.00 | Correct PSR and documents | C/O/origin proof + commercial docs | Use the qualifying agreement without guessing the rate. |
5. DOCUMENT PACKAGE & SUBMISSION PRINCIPLE
The raisin file should be managed in three layers: commercial, product/specialized and registration/cross-check. PQ and food-safety inspection are independent controls; a sealed labeled retail raisin may be outside PQ but still needs food-safety/self-declaration review where applicable.
Commercial Invoice, Packing List, B/L/AWB, Contract/PO where relevant, C/O/origin proof for preference, exporter/manufacturer data.
Product/spec, Vitis/grape identity, drying process, ingredient list, moisture, SO2/preservative where any, packing type, Phytosanitary Certificate where PQ applies, food-safety test/file and label.
PQ file for bulk/in-scope goods; food-safety inspection file; Art. 14/country eligibility for raw/bulk where applicable; self-declaration for processed prepacked goods; HS/VAT 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 fruit’ or ‘raisins’ without bulk/retail detail | State dried grapes/raisins, packing, net weight and origin. |
| Plant quarantine | PQ registration + Phytosanitary Certificate where applicable | Plant quarantine | Exporter + Importer | Fails to recognize the sealed-labeled retail exception, or bulk cargo lacks a Phyto | Compare packing/artwork with the 0806.20.00 exception in Circular 01/2024. |
| HS/product | Ingredients, process, moisture, oil/glucose/sugar %, coating %, photos | HS/VAT classification | Manufacturer/QA | Significant coating but still declares 0806.20.00 | Confirm whether dried-fruit character remains under Chapter-8 Note 3. |
| Food safety | Inspection file; country eligibility where Art.14 applies; self-declaration for processed prepacked | Specialized control | Importer/Compliance | Treats PQ exemption 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 draft after locking 0806.20.00. |
| Label | Original + Vietnamese supplemental label; nutrition panel where applicable | Market circulation | Brand owner/Importer | Missing ingredient/preservative declaration or nutrition content under current rules | QA artwork under Circular 30/2026 and Decree 43/2017 as amended. |
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 |
|---|---|---|---|---|---|---|
| HS classification | AHTN 2022 / Vietnam 2026 tariff schedule | Customs/finance authorities | Current schedule | Basis for 0806.20.00 and Chapter-8 treatment | Chapter 8 Note 3: dried fruits may receive specified preservation/stabilization treatment, vegetable oil or small glucose syrup if dried-fruit character remains | Critical for anti-clumping oil/glucose treatment. |
| Plant quarantine | Circular 14/2024/TT-BNNPTNT | MARD | 15 Dec 2024 | List of plant-quarantine articles | Art. 1: plant products include fruits; Art. 2 PRA groups | Dried raisins are plant products; PRA is not automatic because the PRA list focuses on fresh fruit/planting/high-risk triggers. |
| HS/specialized inspection | Circular 01/2024/TT-BNNPTNT | MARD | 20 Mar 2024 | HS list for pre-clearance specialized controls | Appendix II, 0806.20.00: PQ marked x but excluding sugared raisins or raisins in sealed labeled packages; food-safety inspection still marked x | Main branch point for bulk vs sealed retail pack. |
| PQ procedure | Circular 33/2014/TT-BNNPTNT, amended by Circulars 34/2018 and 15/2021 | MARD | Current amended version | PQ dossier, inspection and certificate | Arts. 6–7 on dossier/inspection/certificate | Apply only where the actual shipment is PQ-controlled. |
| Food safety | Decree 15/2018/ND-CP | Government | 02 Feb 2018 | Self-declaration, exemptions, imported-food inspection and Art.14 | Arts. 4–5; Arts. 13–19; Art. 14 for imported plant-origin foods | Processed prepacked goods are an Art.14 exception; raw/bulk goods require 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 operational framework during suspension | Do not use the suspended early-2026 workflow. |
| 2026 decentralization | Circular 22/2026/TT-BNNMT + implementation guidance | Ministry of Agriculture and Environment | From 01 Sep 2026 | Normal/strict imported-food safety inspection decentralized to local authorities | Implementing body assigned/designated by provincial authority | The web article does not publish click-by-click filing instructions. |
| MFN tariff | Decree 73/2025/ND-CP amending Decree 26/2023 | Government | 31 Mar 2025 | Current MFN rate | 0806.20.00 = 5% | Use the tariff in force on declaration date. |
| Ordinary duty | Decision 15/2023/QD-TTg + 2026 consolidated tariff schedule | Prime Minister / tariff schedule | Current schedule | Ordinary import duty | 2026 consolidated schedule shows 18% for 0806.20.00 | Do not mechanically apply 150% of MFN where a specific ordinary rate is shown. |
| ACFTA | Decree 118/2022/ND-CP | Government | 2022–2027 | ASEAN–China special preferential tariff | 0806.20.00 = 0% | Subject to origin rules and valid evidence. |
| 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 | Plain dried raisins generally fit this logic; added sugar/coating requires review. |
| 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 and other ordinary preservation steps | Oil/glucose/additional coating requires process analysis rather than automatic treatment. |
| Goods labeling | Decree 43/2017/ND-CP, amended by Decree 111/2021/ND-CP | Government | Decree 111 from 15 Feb 2022 | Original/supplemental Vietnamese label and mandatory particulars | Name, quantity, dates, origin, responsible entity, ingredients as applicable | Especially material for sealed retail raisins. |
| Nutrition labeling | Circular 30/2026/TT-BYT | Ministry of Health | 10 Jul 2026; Circular 29/2023 ceased from the same date | Nutrition-content/value labeling | Arts. 5–6 and transitional rules | QA retail-prepacked artwork under the current rules. |
6.2. Policy matrix by raisin scenario
| Scenario | Basis | Potential policy | Authority at high level | Trigger |
|---|---|---|---|---|
| Bulk raisin, 100% dried grape | Circulars 14/2024, 01/2024, 33/2014; Decree 15/2018 | PQ + food-safety inspection + Art.14 + customs + C/O/VAT | PQ authority + locally competent food-safety body + Customs | Large/bulk pack, not within sealed-retail exception. |
| Sealed labeled retail raisins | Circular 01/2024 row 0806.20.00 + Decree 15/2018 | PQ exception under the HS row; food-safety inspection remains; review self-declaration/labeling | Food-safety authority + Customs | Sealed package, labeled, retail-ready. |
| Sugared raisins | Circular 01/2024 + Decree 15/2018 + HS classification | PQ exception under the row; food safety/self-declaration/VAT still need review | Food-safety authority + Customs | Added sugar; HS/VAT depends on formula/process. |
| Raisins with vegetable oil/small glucose syrup | Chapter-8 Note 3 + Circular 01/2024 + VAT | May remain 0806.20.00 if dried-fruit character remains; PQ by packing; VAT by process | PQ/food-safety authorities + Customs | Oil/glucose only for stabilization/appearance in suitable amount. |
| Chocolate/yogurt-coated raisins | Ch.17/18/20 + Decree 15/2018 | HS/food safety/self-declaration/labeling/VAT by prepared product | Food-safety authority + Customs | Substantial coating changes product character. |
| Raisin sample/R&D shipment | Art.13 Decree 15/2018 + Circular 01/2024 | May be food-safety-inspection exempt if all conditions are met; PQ still reviewed independently | Specialized authority + Customs | Purpose, quantity and documents satisfy exemption conditions. |
7. TIMING, FEES & RISK COSTS
Timing depends on the bulk/retail branch, whether PQ applies, Article-14/country eligibility, food-safety method and customs channel. One fixed timeline should not be used for both bulk raisins and sealed retail packs.
| Stage | Work | Recommended timing | Target output | Delay risk |
|---|---|---|---|---|
| 1. Lock SKU | Confirm 100% raisin vs sweetened/oil-treated/coated; bulk vs sealed retail | Before PO | Product master + HS draft | Wrong PQ/HS/VAT branch. |
| 2. Review origin/FTA/Art.14 | Lock origin, FTA and country eligibility for raw/bulk | Before purchase | Landed-cost + compliance route | Non-eligible source or missed preference. |
| 3. Prepare PQ where applicable | Request Phytosanitary Certificate for bulk/plain raisin | Before shipment | Phyto draft/certificate | Missing certificate delays cargo. |
| 4. Prepare food safety/self-declaration/label | Determine inspection method, self-declaration where processed prepacked, QA label | Before ETA | Food-safety file + artwork status | Storage/document supplementation. |
| 5. Specialized registration | PQ where applicable + food-safety inspection under current local mechanism | Upon arrival/complete file | Specialized result | Wrong competent body after 01 Sep 2026. |
| 6. Customs – duty – C/O | Declaration/channel; apply MFN/FTA and VAT according to process | When file is ready | Clearance/release | Wrong VAT/FTA changes landed cost. |
| 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. |
8. PRACTICAL E2E PROCESS
Lock Vitis/grape identity, 100% raisin vs sugar/oil/coating, and bulk vs sealed retail. This determines the PQ, VAT and self-declaration branches.
Use 0806.20.00 where dried-grape character remains; MFN 5%, ordinary 18% under the 2026 consolidated schedule; ACFTA 0% if eligible.
Bulk/plain: prepare Phytosanitary Certificate + PQ. Sealed labeled retail: apply the PQ exception but still prepare food-safety/self-declaration/label records where applicable.
Review Decree 15 Arts.13–19, Art.14 and 2026 decentralization. Do not use one workflow for raw/bulk and processed-prepacked retail goods.
Align Invoice – Packing – B/L/AWB – C/O – ingredients – process – packing – Phyto where any – food-safety file – label.
Describe dried grapes/raisins + packing type + treatment clearly; keep formula/process ready to explain HS, PQ and VAT.
Track PQ where applicable, food-safety inspection, C/O, tax treatment and cargo release; do not use non-taxable VAT treatment where processing exceeds ordinary preliminary processing.
Complete labels, retain files by shipment/SKU, and trigger fresh review if formula, sugar/oil/coating, packing, supplier or origin changes.
9. FAQ
What HS usually applies to raisins?
Where the product retains its identity as dried grape, the primary code is 0806.20.00. Chapter-8 Note 3 allows specified preservation/stabilization treatment while the dried-fruit character remains.
What is the current MFN rate for 0806.20.00?
Decree 73/2025 shows 5%. A 2026 consolidated tariff schedule shows an ordinary duty of 18%.
Are raisins subject to plant quarantine?
It depends on packing/treatment. Circular 01/2024 marks 0806.20.00 for PQ but excludes sugared raisins and raisins packed in sealed, labeled packages.
Does a sealed labeled retail pack exempt all specialized controls?
No. The exception is in the PQ column; the same 0806.20.00 row remains marked for food-safety inspection where used as food.
Does bulk raisin need a Phytosanitary Certificate?
Where the shipment falls within plant-quarantine control, review the exporting-country Phytosanitary Certificate under Circular 33/2014.
Do retail-pack raisins need self-declaration?
If they are processed prepacked food within Arts.4–5 of Decree 15/2018, self-declaration should be reviewed based on actual process/label and circulation purpose.
Can raisins with sunflower oil for anti-clumping remain under 0806.20.00?
Potentially yes. Chapter-8 Note 3 permits vegetable oil or small glucose syrup for preservation/appearance if the dried-fruit character remains. Check amount and purpose.
Do chocolate-covered raisins remain under 0806.20.00?
Do not assume so. Significant coating may shift classification to Chapters 17, 18 or 20 depending on composition and finished-product structure.
What import VAT applies to plain 100% raisins that are only dried?
From 01 Jan 2026, crop products not processed into another product or only ordinarily pre-processed are not subject to VAT at import; drying is an ordinary preliminary process.
What if China-origin raisins have Form E?
The ACFTA 2022–2027 schedule shows 0% for 0806.20.00 if origin rules and documentary conditions are met.
10. OUTPUTS & POST-CLEARANCE OBLIGATIONS
Product identity, ingredients, process, moisture, sugar/oil/coating %, SO2/preservative where any, packing version and label.
Where applicable: PQ registration, exporting-country Phytosanitary Certificate and import PQ result/certificate.
Food-safety inspection, Art.14/country eligibility where applicable, self-declaration for processed prepacked goods, tests and exemption evidence where any.
Invoice, Packing, B/L/AWB, origin/C/O, customs declaration, tax/VAT treatment memo and specialized-control results.
Original/supplemental label, ingredient/preservative data, nutrition under Circular 30/2026 where applicable, origin and responsible entity.
Bulk → retail, added sugar/oil/coating, supplier/origin/packing changes trigger a fresh HS – PQ – food safety – VAT – self-declaration – C/O review.
11. SOLUTIONS FROM TGIMEX
For raisins, the key early decisions go beyond HS: bulk vs sealed retail – PQ exception – food safety – VAT – C/O. These variables directly determine the file and landed cost.
Lock SKU, 0806.20.00 vs another branch, bulk/retail packing, PQ exception, food safety, VAT and FTA/C/O before shipment.
Cross-check Invoice, Packing, B/L/AWB, Phytosanitary Certificate where applicable, C/O, ingredients/process, food-safety/self-declaration records and label.
Synchronize PQ – food safety – customs declaration – channel – tax – release to avoid storage arising from misreading the sealed-retail PQ exception.
Importers should coordinate with a team capable of reading product/process data, phytosanitary records, food-safety policy, tax and customs operations in one workflow to reduce supplementation and storage risk.
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