Raw almonds / almond kernels should not be classified from the trade name alone. From 31 March 2025, Decree 73/2025/ND-CP clearly separates shelled almonds into 0802.12.10 – blanched and 0802.12.90 – other; therefore the “natural/raw” versus “blanched” status directly affects HS classification and MFN duty.

The importer must also review plant quarantine, the exporting-country Phytosanitary Certificate, state food-safety inspection for plant-origin food, import-stage VAT and preferential origin documents. This article provides an E2E control map for locking these data before ETA.

QUICK SUMMARY

Natural raw shelled kernels

If shelled, not blanched, not roasted/seasoned and still a natural nut, the primary reference line is 0802.12.90.

MFN

Preferential MFN duty

Decree 73/2025 reduces 0802.12.90 to 5%; blanched 0802.12.10 remains 10%.

Plant quarantine

Plant products including tubers, fruits and seeds/nuts are within quarantine scope; a commercial lot should be supported by a Phytosanitary Certificate.

Plant-origin food safety

When imported for food use, state food-safety inspection under Decree 15/2018 and current decentralisation must be reviewed separately from product self-declaration.

VAT

Import-stage VAT

If the goods remain an unprocessed crop product or only undergo ordinary preliminary processing, they may be not subject to VAT at import under Law 149/2025/QH15.

C/O

Origin drives duty strategy

US-origin almonds generally use MFN because there is no Vietnam-US bilateral FTA; eligible Australia/China/RCEP/CPTPP origins may reach 0% when origin rules are satisfied.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS Code

The customs classification code. Almonds must be separated by in-shell / shelled / blanched / roasted or seasoned; those states should not share one HS conclusion.

Plant quarantine

A phytosanitary control to prevent regulated pests. Circular 14/2024/TT-BNNPTNT includes plant products such as tubers, fruits and seeds/nuts in the quarantine list.

PHYTO

Phytosanitary Certificate

Issued by the competent authority of the exporting country. Product identity, quantity/weight, origin and consignment information should match the import documents.

PRA

PRA & import quarantine permit

PRA means pest-risk analysis. Not every food almond lot automatically requires an import quarantine permit; triggers depend on planting use, market access and origin-specific requirements.

State food-safety inspection

For plant-origin food, the exemption/reduced/normal/strict method depends on the actual dossier and compliance history. From 1 Sep 2026, Article 3 of Circular 22/2026 assigns normal/strict inspection to a body assigned or designated by the provincial People’s Committee Chair.

C/O

Certificate / proof of origin

Used to claim special preferential duty. Check the form/proof, WO/RVC/CC/CTH criteria, third-party invoice, direct consignment, product/HS, quantity, origin and validity.

Why this matters: a small change such as natural versus blanched, food use versus planting use, or a change in country of origin can alter HS, duty, quarantine and the available C/O route.

Key reminder: “raw almond”, “natural almond kernel” and “blanched almond” are not interchangeable for customs documentation. Ask the supplier to confirm shelling, blanching, roasting, seasoning and end use.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

The principal scope is edible almond kernels that are shelled, raw/natural, not blanched, not roasted and not seasoned. Classification must also capture shell status, blanching, heat treatment, flavouring, end use and origin.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group / situation	Technical signs to verify	Example/function	Evidence	Potential policy	Dossier to cross-check	Application note
Raw/dried almonds in shell	Hard shell remains; not roasted/seasoned	In-shell almond	Photos, spec, process, invoice	HS 0802.11.00; quarantine; food safety if for food	Phyto, C/O, food-safety dossier	Do not apply 0802.12.xx.
Natural/raw shelled kernels – not blanched	Shelled; no blanching; no roast/seasoning	Natural raw almond kernels	“Natural/raw” spec, photos, COA/process	HS 0802.12.90; quarantine; food safety	Phyto, spec, C/O, food-safety file	Main scope of this article.
Blanched almond kernels	Shelled and blanched / skin removed by heat/water process	Blanched almond kernels	Flow chart, spec, photos	HS 0802.12.10; quarantine/food safety	Phyto, process, C/O	Different MFN from 0802.12.90.
Roasted/baked/seasoned almonds	Material heat treatment or added salt/flavouring	Roasted / seasoned almonds	BOM, flow chart, label	Reclassify; often review Chapter 20 / heading 2008	Processed-food dossier, label, declaration if applicable	Do not retain Chapter 08 merely because the raw material is almond.
Sugar/chocolate-coated almonds	Sugar/cocoa/chocolate coating	Chocolate coated almond	Formula %, label, process	Review Chapters 17/18/20 depending on character	BOM, test, label, food safety	HS/duty may change materially.
Almond flour/paste/milk base	Ground or processed into another product form	Almond flour, paste, drink base	Spec, composition, process	Classify by final product; do not automatically use 0802	Composition, food-safety, label dossier	Outside the direct scope.
Planting/research seed material	Planting purpose / germination potential	Seed/planting material	Contract, use statement, seed records	May trigger PRA/import permit/seed controls	Permit if applicable, Phyto, seed records	Separate from food-use route.

Classification warning: Decree 73/2025 expressly separates 0802.12.10 – blanched and 0802.12.90 – other. A supplier description that says only “shelled almonds” is not enough to lock the HS.

4. HS CODE – TAX – C/O

A key current change is Decree 73/2025, effective 31 March 2025: natural/raw shelled almonds reference 0802.12.90 – MFN 5%, while blanched 0802.12.10 – MFN 10%.

PROPOSED HS CODE – TAX – C/O TABLE

Reference HS	Suitable description	Classification basis	Conditions	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Evidence
0802.11.00	Almonds, in shell	Heading 08.02	Fresh/dried, in shell, not made into another processed product	15% by the 150%-of-MFN rule where no separate ordinary rate applies	10%	Not subject if qualifying as unprocessed/ordinarily pre-processed agricultural product	FTA by origin	Photos, spec, process, C/O
0802.12.10	Shelled almonds – blanched	Decree 73/2025 split line	Blanching is confirmed; not roasted/seasoned	15% by 150%-of-MFN rule where applicable	10%	Review whether treatment remains ordinary preliminary processing	RCEP/CPTPP/AANZFTA etc.	Flow chart, “blanched” spec, C/O
0802.12.90	Shelled almonds – other (natural/raw)	Decree 73/2025; shelled but not blanched	Natural kernel, not roasted/seasoned/further prepared	7.5% by 150%-of-MFN rule where applicable	5%	Not subject if qualifying as unprocessed/ordinarily pre-processed agricultural product	RCEP/CPTPP/AANZFTA/ACFTA etc.	Natural/raw spec, process, Phyto, C/O
Reclassification required	Roasted/seasoned/coated/deeply processed almond	No longer assessed only as the original Chapter 08 nut	Heat/flavour/coating or product transformation	Check final HS	Check final HS	By final product class	FTA by final HS	BOM, process, label, photos

SPECIAL-PREFERENTIAL C/O/FTA ROUTES TO REVIEW

Route / origin	FTA/agreement	C/O or origin proof	Special preferential rate where supported	Conditions	Evidence	Application note
United States	No Vietnam-US bilateral FTA	Non-preferential origin evidence	MFN 5% for 0802.12.90; 10% for 0802.12.10/0802.11.00	Goods must actually be US-origin; transit via an FTA country does not create FTA origin	Origin certificate/evidence, invoice	Major almond source; no automatic special preferential duty.
Australia / New Zealand	AANZFTA; CPTPP; RCEP	Origin proof under the selected agreement	Reference 0% for almonds when conditions are met	Meet PSR and documentary requirements	C/O/origin proof, direct consignment, invoice	Choose the most workable agreement.
China	ACFTA or RCEP	Form E or RCEP proof	Reference 0% for 0802.12.90 where qualified	Meet origin; verify real country of production, not just exporting country	C/O, invoice, Phyto, origin support	Phyto origin and C/O should align.
ASEAN	ATIGA / RCEP	Form D / RCEP proof	Reference 0% if origin is satisfied	WO/PSR under agreement; beware re-exported nuts	C/O, origin data	Non-ASEAN almonds re-exported from ASEAN do not automatically acquire ASEAN origin.
Japan / Korea	RCEP; CPTPP/AJCEP/VJEPA or AKFTA/VKFTA as relevant	Agreement proof	Many schedules can be 0%; verify 2026 schedule and origin	Meet the relevant PSR	Origin proof, PSR evidence, invoice	Select agreement based on actual origin and documentation.
EU / UK	EVFTA / UKVFTA	EUR.1 / statement or agreement proof	Almond tariffs have phased to very low/0 levels; verify 2026 line for final HS	Meet origin and proof rules	Origin proof, invoice, transport	Do not lock preference before distinguishing .10 vs .90.

C/O checklist: verify the form/origin proof; WO/RVC/CC/CTH/CTSH criterion; third-party invoice; direct consignment; goods description and HS; quantity/weight; country of origin; seal/signature or valid electronic authentication; issue date and validity. Preferential duty applies only when both origin rules and documentary conditions are satisfied.

5. DOSSIER & OPERATIONAL SUBMISSION PRINCIPLES

The dossier should be controlled as one data chain: product status → origin → Phyto → HS/tax → food safety → customs declaration. The objective is to detect discrepancies before the export certificate is issued and before the cargo departs.

Commercial documents

Commercial Invoice, Packing List, B/L/AWB, contract/PO where relevant and C/O for preferential duty. Product wording should distinguish natural raw almond kernels from blanched almonds.

Technical / specialised documents

Spec, photos, flow chart, COA where available, Phytosanitary Certificate, treatment/market-access evidence and food-safety documents when applicable.

Registration & cross-check package

Plant-quarantine registration data, basis for food-safety inspection method, PRA/permit where triggered, original/supplementary label and HS-tax-origin explanation set before ETA.

Dossier preparation principle: Invoice, Packing List, B/L/AWB, Phyto, C/O, spec/process and customs declaration should match on product name, natural/blanched status, quantity/weight, origin and end use. The current intake mechanism should be checked against the actual lot and the rules in force at the filing date.

DOSSIER CHECKLIST BY OPERATION

Dossier group	Required documents	Used for	Typical preparer	Common errors	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Customs declaration and lot matching	Importer + supplier	Generic “almond/nuts”; weight/packing mismatch	Lock natural/blanched, in-shell/shelled and weight pre-ETA
Plant quarantine	Phytosanitary Certificate; quarantine registration; permit if applicable	Pre-clearance quarantine	Supplier + importer	Phyto product/origin/quantity mismatch	Match Phyto to Invoice/PL/B/L and market requirement
Technical product	Spec, process/flow chart, photos, COA	HS .10 vs .90 and status evidence	Supplier/QA	No statement on blanching	Obtain explicit blanching/roasting/seasoning statement
Food safety	Evidence for inspection method; result if applicable	State food-safety inspection	Importer + competent body	Treating all raw nuts as self-declaration products or ignoring inspection scope	Distinguish bulk raw agricultural product from processed retail food
C/O / origin	C/O/origin proof and supporting documents	Preferential duty	Supplier/exporter	Confusing exporting country with origin	Cross-check Phyto, C/O, invoice, route and origin evidence
Labelling	Original label; Vietnamese supplementary label where required	Market circulation	Importer + supplier	Label says roasted/blanched while HS file says raw natural	Align product status and origin across labels and customs file

6. LEGAL BASIS – SPECIALISED POLICY MATRIX

The legal review has two layers: HS/tax and quarantine/food safety/labelling. For raw almonds, natural versus blanched is a legal data point as important as origin.

6.1. Legal basis to review

LEGAL BASIS TABLE

Document group	Document	Issuer	Effective/application date	Role	Key article/annex	Review note
HS / MFN	Decree 26/2023/ND-CP and Decree 73/2025/ND-CP	Government	Decree 73 effective 31 Mar 2025	Splits 0802.12.10/.90 and changes almond MFN	Amending tariff annex; 0802.11.00, 0802.12.10, 0802.12.90	New: .90 = 5%; .10 = 10%.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	15 Jul 2023	Ordinary duty methodology	150% of MFN where no separate ordinary line applies and conditions are met	Hence .90 reference 7.5%; .10/.11 reference 15%.
Plant quarantine	Plant Protection and Quarantine Law 41/2013/QH13 as amended	National Assembly	Current	Core quarantine framework	Objects, inspection and pest treatment rules	Apply by actual lot/origin.
Quarantine list	Circular 14/2024/TT-BNNPTNT	MARD	15 Dec 2024	Quarantine-object list and PRA list	Art.1 plant products incl. tubers/fruits/seeds; Art.2 PRA groups	Do not assume every food nut requires PRA.
Quarantine procedure	Circular 33/2014/TT-BNNPTNT as amended	MARD	1 Jan 2015; partly amended/repealed	Import quarantine dossier/procedure	Registration, Phyto, permit when applicable	Old combined Art.7a/forms were repealed by Circular 22/2026 from 1 Sep 2026.
2026 food-safety decentralisation	Circular 22/2026/TT-BNNMT	MAE	General effect 19 May 2026; Arts.2–3 from 1 Sep 2026	Repeals old combined mechanism and decentralises normal/strict inspection	Arts.2, 3, 19(2)	From 1 Sep 2026, body assigned/designated by provincial PC Chair handles normal/strict inspection.
Food-safety transition	Resolution 15/2026/NQ-CP + Decree 15/2018/ND-CP	Government	Resolution effective 6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026 during transition	Resolution clauses; Decree 15 Arts.13–19 where applicable	Do not automatically treat raw almonds as processed prepacked self-declaration food.
VAT	Law 149/2025/QH15 amending VAT Law	National Assembly	1 Jan 2026	Non-VAT treatment for qualifying unprocessed/ordinarily pre-processed agricultural products at import	Amended Article 5	Reassess roasted/seasoned/deeply processed goods.
Labelling	Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP	Government	Decree 111 from 15 Feb 2022	Original/import supplementary labels	Mandatory label information	Supplementary label must not obscure mandatory original information.
FTA tariff schedules	Decrees 118/2022 ACFTA; 121/2022 AANZFTA; 129/2022 RCEP; 115/2022 CPTPP; 116/2022 EVFTA and amendments	Government	2022–2027 schedules	Special preferential import duties	Check final HS, origin, year and proof	Preference only if origin + documentation qualify.

Decree 73/2025 Circular 14/2024 Circular 22/2026 Resolution 15/2026 Law 149/2025 RCEP tariff

6.2. Policy matrix by goods situation

POLICY MATRIX BY GOODS SITUATION

Goods situation	Basis to check	Potential policy	General authority	Trigger condition
Natural/raw shelled almond	Decree 73/2025; Circular 14/2024; Decree 15/2018; Circular 22/2026	HS 0802.12.90; quarantine; food safety by actual method	Customs + quarantine + assigned food-safety body	Natural, not blanched/roasted/seasoned, food use
Blanched almond	Decree 73/2025; Circular 14/2024	HS 0802.12.10; quarantine; food safety	Customs + specialised bodies	Blanching confirmed by spec/process
In-shell almond	Decree 73/2025; Circular 14/2024	HS 0802.11.00; quarantine; food safety	Customs + quarantine/food safety	Hard shell remains, not further processed
US-origin goods	Decree 73/2025; WTO/MFN framework	MFN absent another valid preference	Customs	US origin; no VN-US bilateral FTA
FTA-origin goods	Relevant tariff decrees	Potential 0% special duty	Customs	Valid origin proof + PSR/direct consignment
Planting/seed material	Circular 14/2024 + seed/quarantine laws	Possible PRA/permit/seed controls	Plant production & protection authority	Planting purpose / germination potential
Roasted/seasoned/deeply processed	HS nomenclature, Decree 15, labelling rules	Reclassification + processed-food compliance	Customs + food-safety body	Heat/flavour/coating changes raw status

7. PROCESSING TIME, FEES & RISK COSTS

REFERENCE TIMELINE – NOT A SUBSTITUTE FOR THE COMPETENT AUTHORITY’S DEADLINE

Step	When to start	Main party	Time/basis	Operational note
HS/market-access/quarantine review	Before booking / before Phyto issuance	Importer / adviser	No fixed statutory period	Lock natural/blanched, origin and end use
Phyto/C/O preparation	Before ETD	Supplier/exporter + importer check	Depends on exporting authority	Post-ETD/ETA certificate correction can delay clearance
Import plant quarantine	On arrival when ready for inspection	Plant-quarantine authority	24 hours from start of quarantine for a compliant lot under published procedure; longer cases require reasons	Does not include waiting for dossier correction or pest treatment
Food-safety inspection if applicable	According to exemption/reduced/normal/strict method	Assigned/designated competent body	Depends on method and dossier; verify under post-1 Sep 2026 mechanism	Do not reuse the old combined-procedure timeline mechanically
Customs clearance	After specialised conditions, tax and customs channel	Customs + importer	Depends on Green/Yellow/Red channel	HS/Phyto/C/O errors are major blockers
Post-clearance / circulation	Before market sale and through record-retention period	Importer	According to labelling/traceability/audit obligations	Re-review supplier/origin/process changes

STATE FEE

State fees

Apply the effective plant-quarantine and specialised-procedure fee schedule for the actual service. Avoid fixing one amount before the inspection type is known.

TEST

Testing / treatment cost

May arise from food-safety sampling, suspected quarantine pests or required phytosanitary treatment. Cost depends on parameters and measures.

LOGISTICS

Logistics risk cost

Storage, DEM/DET, handling and suitable warehousing can escalate if Phyto/C/O/HS or specialised results are not ready.

Cost-control principle: dried almonds are more stable than fresh produce, but port storage and DEM/DET still accumulate. The lowest-risk route is to lock Phyto–C/O–HS and the food-safety method before ETA, not to repair the dossier after arrival.

8. PRACTICAL E2E WORKFLOW

STEP 01

Review product & end use

Confirm almond / Prunus dulcis per supplier documents, in-shell/shelled, natural/blanched, any roast/seasoning, and food versus planting use.

STEP 02

Lock HS – tax – C/O

For natural shelled kernels review 0802.12.90 – MFN 5%; for blanched use 0802.12.10 – 10%. Compare FTA based on true origin.

STEP 03

Prepare specialised dossier

Obtain Phytosanitary Certificate and spec/process; check PRA/permit triggers; prepare food-safety data for the actual import channel/product state.

STEP 04

Determine applicable method

Decide quarantine-only versus food-safety inspection too; identify exemption/reduced/normal/strict method and the competent body under the post-1 Sep 2026 framework.

STEP 05

Lock documents pre-ETA

Cross-check Invoice, PL, B/L/AWB, Phyto, C/O, origin, weight, packing and natural/blanched status. Phyto should not describe a different goods state.

STEP 06

Customs declaration & channel

Declare accurate description/HS/origin. Green is system-led; Yellow reviews documents; Red may involve physical inspection while specialised obligations still apply.

STEP 07

Complete quarantine/food safety – tax – clearance

Coordinate inspection/sampling; receive quarantine result; address pests if found; complete tax and specialised conditions before release.

STEP 08

Post-clearance & circulation

Complete labels where required; retain declaration, Phyto, C/O, food-safety result, spec/process and origin evidence; manage changes for later lots.

Pre-ETA milestone: lock natural/blanched status, HS, country of origin, Phyto, market access, food-safety method and C/O before the supplier finalises certificates. For US almonds, calculate landed cost on MFN; for FTA origins, test PSR before assuming 0%.

Main blockers: “shelled almonds” with no blanching statement; Phyto/C/O origin or weight mismatch; actual roasted/seasoned goods declared as raw; planting material routed as food; or FTA preference claimed without qualifying origin.

9. FAQ – COMMON QUESTIONS

1. What HS is referenced for natural raw almond kernels?

If shelled, not blanched, not roasted/seasoned and still a natural nut, the primary reference is 0802.12.90. Final HS follows the actual goods and process evidence.

2. Can blanched almonds use 0802.12.90?

They should not be treated the same. Decree 73/2025 provides 0802.12.10 – blanched, with 10% MFN.

3. What is the current MFN for natural shelled almonds?

For 0802.12.90, the current MFN is 5% under Decree 73/2025, effective 31 March 2025.

4. Are raw almonds subject to plant quarantine?

Yes where they fall within the plant-product scope including fruits/seeds/nuts under Circular 14/2024. A commercial lot should have an exporting-country Phytosanitary Certificate and undergo import quarantine.

5. Is an import quarantine permit required for every almond lot?

No automatic conclusion should be made. Permit/PRA triggers depend on the object, planting use, market access and origin-specific requirements. Food almonds require a case-specific trigger check.

6. Can US almonds use a C/O to obtain 0%?

The US has no bilateral FTA with Vietnam. US-origin goods generally use MFN for the final HS; non-preferential origin evidence can prove origin but does not itself create a 0% FTA rate.

7. Can Australia- or China-origin almonds reach 0%?

Potentially yes where the goods satisfy AANZFTA/CPTPP/RCEP or ACFTA/RCEP origin rules and valid proof is supplied. Exporting country and origin country must not be confused.

8. What VAT applies to raw almond kernels?

If they remain a crop product not processed into another product or only ordinarily pre-processed, they may be not subject to VAT at import under Law 149/2025. Roasted/seasoned/deeply processed products require reassessment.

9. How long does plant quarantine take?

The published administrative procedure states the certificate is issued within 24 hours from the start of quarantine for a compliant lot free of regulated/controlled/unknown pests; longer handling requires reasons.

10. What should be retained after clearance?

Retain Invoice/PL/B/L, declaration, Phyto, C/O/origin evidence, food-safety result where applicable, spec/process proving natural/blanched status, labels and lot traceability. Supplier/origin/process changes should trigger a new review.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Lock trade name, almond / Prunus dulcis per supplier evidence, in-shell/shelled and natural/blanched status, specification and end use.

Lot file

Invoice, PL, B/L/AWB, customs declaration, C/O where applicable and quantity/origin should match the Phyto.

Specialised file

Retain Phytosanitary Certificate, quarantine result/certificate, food-safety dossier and permit/PRA/treatment records where triggered.

Labels & circulation

Provide compliant original/supplementary Vietnamese labels where required; do not market as “raw/natural” if the goods are actually blanched/roasted.

Retention & audit

Keep HS/tax/C/O/origin/quarantine/food-safety evidence for post-clearance audit and traceability.

CHECK

Change management

Changes in origin, supplier, natural ↔ blanched, shell status, roasting/seasoning or planting use should trigger a new HS–quarantine–food-safety–C/O review.

Target output state: the importer has a defensible natural/blanched status and HS, compliant Phyto/quarantine result, a determined food-safety method, qualifying C/O/origin evidence if preference is claimed, and a lot file ready for traceability/audit.

Change management: one successfully cleared natural-almond lot does not create a permanent HS for all future lots. A switch to blanched, a different growing origin, light roasting or seasoning can change the conclusion.

TGIMEX SOLUTION

For raw almonds, risk usually sits at the intersection of HS – processing status – Phyto – origin – food safety – C/O. A pre-ETA review prevents situations where the supplier certifies “shelled almonds” while the goods are actually blanched, or where purchasing assumptions use a 0% FTA rate although origin rules are not met.

Pre-ETA review

Check natural/blanched status, HS, MFN/FTA, Phyto, market access, food safety, VAT, labels and end use before departure.

Compliance dossier control

Cross-check Invoice, PL, B/L/AWB, Phyto, C/O and spec/process; identify origin, weight or raw/blanched mismatches before arrival.

Operational logistics coordination

Build a document–quarantine–food-safety–customs–port timeline; track specialised results, customs channel and post-clearance records.

Businesses should work with an operator experienced across logistics, documentation, customs and specialised compliance so the main blockers are controlled before ETA.

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