Raw peanuts and roasted peanuts do not follow the same import route. Peanuts not roasted or otherwise cooked fall under heading 12.02: 1202.41.00 for in-shell peanuts and 1202.42.00 for shelled peanuts. Once roasted, the core reference changes to Chapter 20, notably 2008.11.10 – roasted ground-nuts.

This shift changes MFN duty, VAT, plant quarantine, the food-safety authority, self-declaration and labelling. The E2E map below is designed to lock the actual processing status before ETA and prevent a raw-peanut file from being reused for a roasted product.

Operational reference for import-export businesses; final treatment should be checked against the actual shipment, origin and rules in force on declaration date.

QUICK SUMMARY

RAW

Raw peanuts – Chapter 12

Not roasted/otherwise cooked: 1202.41.00 in shell; 1202.42.00 shelled. Current MFN is 10% for both.

ROAST

Roasted peanuts – Chapter 20

Roasted ground-nuts reference 2008.11.10; MFN 30%, ordinary import duty 45%.

Plant quarantine

Seeds and other plant products are within plant-quarantine scope under Circular 14/2024. Deeply roasted/processed goods should be assessed on actual condition.

Two food-safety routes

Raw food-use peanuts sit in the plant-origin route; 2008.11.10 is expressly listed by Circular 28/2026/TT-BCT under MOIT food-safety inspection.

VAT

Different VAT logic

Qualifying unprocessed/ordinarily pre-processed raw agricultural goods may be not subject to import VAT; roasted peanuts may be 8% if eligible for the 2026 reduction, otherwise 10%.

C/O

Origin can materially change duty

Raw peanuts are 0% under many FTAs; roasted peanuts also have 0% routes, while 2026 RCEP can remain higher. Select by true origin, not by convenience.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS Code

Goods classification code. The main distinction is not roasted/otherwise cooked versus roasted, plus in-shell/shelled status.

Plant quarantine

Pest-risk control procedure. Circular 14/2024 includes seeds and other plant products in quarantine scope.

PHYTO

Phytosanitary Certificate

Export-country quarantine certificate. For raw peanuts, product description, origin, weight and lot data should match the import file.

Import food-safety inspection

State food-safety inspection under exemption/reduced/normal/strict methods depending on eligibility. It is not the same as product self-declaration.

SELF

Product self-declaration

Articles 4–5 of Decree 15/2018 cover pre-packaged processed foods; retail packaged roasted peanuts normally require this route to be reviewed.

C/O

Certificate / proof of origin

Origin evidence for special preferential duty. Verify form/proof, WO/RVC/CC/CTH criterion, direct consignment and validity.

Why this matters: the same “peanut/ground-nut” trade name can move to a completely different HS and regulatory route when the product becomes raw, roasted, salted, coated or seed material.

Key point: drying is not automatically roasting. Obtain a manufacturer process flow showing whether roasting/cooking occurred and the degree of processing.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

The article covers two principal routes: raw peanuts for food use and roasted peanuts for direct consumption/retail packing. Peanut butter, planting seed, chocolate-coated or materially coated products should be assessed separately.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/situation	Technical signs to verify	Example/function	Evidence	Potential policy	Dossier to cross-check	Application note
Raw in-shell peanuts for food	Not roasted/cooked; shell retained	Raw in-shell peanuts	Spec, photos, process, invoice	HS 1202.41.00; quarantine; plant-origin food safety	Phyto, spec, C/O, food-safety file	Do not use 2008.11.10.
Raw shelled peanuts	Not roasted/cooked; shelled, whether or not broken	Raw peanut kernels	Spec, photos, process	HS 1202.42.00; quarantine; food safety	Phyto, spec, C/O	Common food-ingredient route.
Peanut seed	Planting purpose / germination	Peanut seed	Contract, seed records, intended use	HS 1202.30.00; PRA/permit/quarantine may apply	Seed records, Phyto, permit if triggered	Separate from food route.
Plain roasted peanuts	Roasted/baked; no major coating	Roasted peanuts	Flow chart, ingredients, label	HS 2008.11.10; MOIT food safety; self-declaration if prepacked	BOM, process, FS dossier, label	MFN 30%.
Salted/flavoured roasted peanuts	Roasted plus seasoning while core product remains prepared peanut	Salted/flavoured peanuts	BOM %, process, label	Often still review 2008.11.10; assess coating	BOM, label, FS, C/O	Light seasoning does not automatically change HS.
Flour/sugar/chocolate-coated peanuts	Substantial coating can change product character	Coated peanuts	Formula %, process, photos	Reclassify under Ch.17/18/19/20 as appropriate	BOM, tests, label	Do not lock 2008.11.10 merely because the centre is peanut.
Peanut butter / paste	Ground to butter/paste	Peanut butter	Spec, process	HS 2008.11.20 – outside core scope	Processed-food dossier	Not 2008.11.10.

Classification warning: if the invoice says “roasted peanuts” but the technical process shows only moisture drying, or vice versa, HS disputes are likely. Lock the technical wording before Invoice, Phyto/C/O and labels are issued.

4. HS CODE – TAX – C/O

The first control point is the manufacturing process. Raw peanuts primarily reference 1202.41.00/1202.42.00 at MFN 10%; once roasted, the core line is 2008.11.10 at MFN 30%.

PROPOSED HS CODE – TAX – C/O TABLE

Reference HS	Suitable description/group	Classification basis	Conditions	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Evidence
1202.30.00	Peanut seed	Heading 12.02 – seed	Planting use	5%	0%	Review by intended use	FTA often 0%; focus on seed/quarantine conditions	Seed file, Phyto, permit if applicable
1202.41.00	Raw peanuts, in shell	Heading 12.02 – in shell	Not roasted or otherwise cooked	15%	10%	Not subject to VAT if qualifying as unprocessed/ordinary preliminary agricultural product	ATIGA/ACFTA/AANZFTA/AJCEP/EVFTA/RCEP…	Spec, process, Phyto, C/O
1202.42.00	Raw shelled peanuts, whether or not broken	Heading 12.02 – shelled	Not roasted or otherwise cooked	15%	10%	Not subject to VAT if qualifying	ATIGA/ACFTA/AANZFTA/AJCEP/EVFTA/RCEP…	Spec, process, Phyto, C/O
2008.11.10	Roasted ground-nuts	Chapter 20 – otherwise prepared/preserved	Roasted; not peanut butter; coating does not change essential character	45%	30%	8% if eligible under Resolution 204/2025; otherwise 10%	ATIGA/ACFTA/CPTPP/AIFTA/VKFTA…; compare RCEP	BOM, process, label, FS file, C/O
2008.11.20	Peanut butter	Peanut butter line	Ground/paste	27%	18%	8% if eligible; otherwise 10%	FTA by route	Spec, process, composition

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
ASEAN	ATIGA	Form D / permitted origin proof	Raw 0%; roasted 2008.11.10 0% in 2026	Meet PSR and document rules	C/O, invoice, route, origin support	Re-export from ASEAN does not create ASEAN origin.
China	ACFTA / RCEP	Form E or RCEP proof	ACFTA reference 0% for 1202.41/42 and 2008.11.10; RCEP 2008.11.10 around 15% in 2026 for relevant schedules	Choose the beneficial agreement and satisfy origin	C/O, invoice, origin support	Do not choose RCEP simply because it is newer.
Australia / New Zealand	AANZFTA / CPTPP / RCEP	Agreement proof	Raw commonly 0%; 2008.11.10 may be 0% under CPTPP if qualified	Meet PSR	Origin proof, transport docs	Compare agreements against available documents.
EU / UK	EVFTA / UKVFTA	EUR.1 / statement or applicable proof	1202.41/42 0%; 2008.11.10 reference 3.7% in 2026	Origin + proof rules	Origin proof, invoice, transport	2026 rate shown; phase-down continues.
Korea / Japan	VKFTA/AKFTA/AJCEP/VJEPA/CPTPP/RCEP	Relevant C/O/proof	Several routes may be 0%; RCEP 2008.11.10 is not automatically 0% in 2026	Check partner-specific schedule	C/O, PSR, invoice	No single RCEP rate for all partners.
United States / non-FTA source	MFN	Commercial origin evidence	MFN: 1202.41/42 10%; 2008.11.10 30%	No qualifying special-preference route	Origin evidence, invoice	Exporting country is not necessarily origin.

C/O checklist: verify form/origin proof; WO/RVC/CC/CTH/CTSH; third-party invoice; direct consignment; goods description/HS; quantity/weight; origin country; signature/seal or valid electronic authentication; issue date and validity. For 2008.11.10, compare ACFTA/ATIGA/CPTPP with RCEP rather than defaulting to one agreement.

5. DOSSIER & OPERATIONAL SUBMISSION PRINCIPLES

Manage the dossier as one chain: processing status → HS → specialised authority → origin proof → label → customs declaration. Reusing the same dossier for raw and roasted peanuts is a common control failure.

Commercial documents

Invoice, Packing List, B/L/AWB, Contract/PO and C/O where preference is claimed. Lock raw/in-shell/shelled/roasted in the product wording.

Technical / specialised documents

Spec, process flow, ingredient list/BOM, photos, COA where available; raw goods: quarantine/Phyto; roasted: food-safety, self-declaration and label records as applicable.

Registration & cross-check package

HS-tax-origin basis, quarantine or food-safety registration/results, original/supplementary label and an explanation set for customs review before ETA.

Dossier preparation principle: product name, raw/roasted status, shell status, quantity/weight, origin and composition should match across Invoice, PL, B/L/AWB, Phyto/C/O, process/spec, label and declaration. Submission mechanics should be checked against the actual authority and lot rather than published as click-by-click instructions.

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	Declaration and lot matching	Importer + supplier	Generic “peanut”; weight/packing mismatch	Lock raw/roasted, shell status, packing, origin
Quarantine – raw	Phytosanitary Certificate, quarantine registration, permit if triggered	Pre-clearance quarantine	Supplier + importer	Phyto mismatch on origin/weight/name	Match Phyto to Invoice/PL/B/L and intended use
Technical HS	Spec, process flow, photos, treatment statement	Prove 1202 vs 2008	Supplier/QA	No distinction between drying and roasting	Obtain process and treatment parameters
Food safety – roasted	BOM, label, self-declaration if applicable, FS registration/result	Import + market circulation	Importer + producer	Flavour/coating differs from customs description	Match ingredients, label, tests and HS
C/O	C/O/origin proof and support	Special preferential duty	Exporter + importer	Using RCEP when ACFTA/ATIGA is lower	Compare FTA before requesting origin document
Labelling	Original label, Vietnamese supplementary label; nutrition where applicable	Market circulation	Importer + brand owner	Label says roasted/salted while customs file says raw	Check product name, ingredients, allergen, origin, nutrition

6. LEGAL BASIS & SPECIALISED-POLICY MATRIX

LEGAL BASIS TO REVIEW

Document group	Document	Issuer	Effective/application date	Role	Relevant article/annex	Review note
HS/MFN	Decree 26/2023/ND-CP	Government	15 Jul 2023	MFN tariff	Annex II: 1202.30.00 0%; 1202.41/42 10%; 2008.11.10 30%	Check amendments on declaration date.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	15 Jul 2023	Ordinary import duty	1202.30.00 5%; 1202.41/42 15%; 2008.11.10 45%	Applies when MFN/special preference is unavailable as relevant.
Plant quarantine	Plant Protection & Quarantine Law + Circular 14/2024/TT-BNNPTNT	National Assembly / MARD	Circular: 15 Dec 2024	Quarantine/PRA lists	Art.1 includes seeds; Art.2 covers PRA categories	Seed and food-use triggers differ.
Food safety framework	Decree 15/2018/ND-CP + Resolution 15/2026/NQ-CP	Government	Resolution: 6 Apr 2026	Decree 15 continues while Decree 46/2026 is suspended	Arts.4–5 self-declaration; Arts.13,16,17,19 import inspection	Recheck if a new regime takes effect.
MAE food safety	Circular 22/2026/TT-BNNMT	Ministry of Agriculture & Environment	General effect 19 May; Arts.2–3 from 1 Sep 2026	Delegation of food-safety inspection	Art.3 provincial-assigned/designated body for normal/strict inspection	Relevant to raw food-use peanuts.
MOIT food safety	Circular 28/2026/TT-BCT	Ministry of Industry & Trade	17 Jul 2026	MOIT HS list for import food-safety inspection	List expressly includes 2008.11.10 roasted ground-nuts	Clear trigger for the roasted line.
VAT	Law 149/2025/QH15; Resolution 204/2025/QH15	National Assembly	Law: 1 Jan 2026; VAT reduction through 31 Dec 2026	Raw agricultural vs processed roasted VAT	Raw may be not subject; roasted 8% if reduction applies	Do not automatically apply 8% to raw goods.
Labels	Decree 43/2017/ND-CP, amended by 111/2021/ND-CP	Government	Amendment: 15 Feb 2022	Original/supplementary labels	Mandatory content by product class	Review allergen/composition for roasted peanuts.
Nutrition label	Circular 30/2026/TT-BYT	Ministry of Health	10 Jul 2026	Nutrition composition/value labelling	Apply according to scope/exemptions	Particularly relevant to retail roasted products.

SPECIALISED-POLICY MATRIX

Goods scenario	Legal basis to review	Potential policy	Authority at general level	Trigger
Raw in-shell/shelled peanuts for food	Decree15 + Circular14 + Circular22	Quarantine; plant-origin food safety; HS 1202	Plant-quarantine body; provincial/assigned FS body as applicable	Not roasted; intended as food; inspection scope applies
Retail packaged roasted peanuts	Decree15 + Circular28 + label rules	MOIT food-safety inspection; self-declaration if applicable; label	MOIT-route food-safety body / market authorities	HS 2008.11.10; prepackaged processed food
Flavoured/coated roasted peanuts	Circular28 + Decree15 + HS rules	Recheck HS; food safety; self-declaration; nutrition label	MOIT / Customs as relevant	Sugar/flour/chocolate/coating changes character
Seed material	Circular14 + seed/cultivation rules	PRA/import permit/seed records may arise	Plant protection / cultivation authority	Planting purpose/germination
Imported only for internal production, not domestic sale	Art.4(2) Decree15	Self-declaration exemption may apply; still review quarantine/import FS	Relevant specialised authority	Evidence of internal-use-only purpose
Preferential-origin shipment	FTA tariff + origin rules	Special preferential duty if qualified	Customs	Valid origin proof, PSR and transport conditions

Decree 26/2023 Circular 14/2024 – PQ Decree 15/2018 – FS Resolution 15/2026 Circular 22/2026 – MAE Circular 28/2026 – MOIT Law 149/2025 – VAT Circular 30/2026 – Nutrition

7. PROCESSING TIME, FEES & RISK COSTS

REFERENCE OPERATIONAL TIMELINE

Step	Operational timing	Content	Note
1. Lock product status	Before booking/final PO	Confirm raw/roasted, in-shell/shelled, seasoning/coating, end use	Supplier spec + process
2. HS – duty – C/O	Before C/O/Phyto issue	Compare 1202 vs 2008.11.10 and choose the beneficial FTA	HS note, origin route
3. Specialised dossier	Before ETA	Raw: quarantine/plant-origin FS; roasted: MOIT FS + self-declaration if applicable	Phyto, FS file, label
4. Normal food-safety inspection	Under Decree 15	Article 19: 3 working days after receipt of a complete dossier under normal method	Assumes complete dossier
5. Strict food-safety inspection	Under Decree 15	Article 19: 7 working days after complete dossier; sampling/testing may occur	Can extend operational release if issues arise
6. Customs / cargo release	After specialised basis is ready	Green/Yellow/Red channel handling, duties and release	Storage/DEM/DET risk if delayed
7. Post-clearance	Before circulation and during record retention	Supplementary label, self-declaration file, traceability, C/O/Phyto/FS records	Prepare for post-clearance review

STATE

State fees / charges

Use only the fee schedule applicable to the actual procedure and authority; no universal amount is stated here.

TEST

Testing / certification

Roasted-peanut self-declaration or strict inspection may require testing; cost depends on parameters, laboratory and lot.

LOG

DEM / DET / storage

The largest operational exposure when Phyto, food-safety, C/O or raw/roasted wording does not match; amount depends on carrier/terminal and actual days.

Timeline principle: the 3/7-working-day figures are Decree 15 food-safety processing times for a complete dossier, not a promise of total customs clearance time. Quarantine, sampling, customs channel, corrections and terminal schedules remain separate.

8. PRACTICAL E2E WORKFLOW

STEP 01

Review product

Collect spec, process flow, ingredients and photos. Confirm raw/roasted, shell status, treatment, coating and end use.

STEP 02

Lock HS – tax – C/O

Choose 1202.41/42 or 2008.11.10; compare MFN against ATIGA/ACFTA/CPTPP/RCEP/EVFTA by true origin.

STEP 03

Prepare specialised dossier

Raw: Phyto/quarantine and plant-origin food safety. Roasted: Circular 28 food-safety file, self-declaration if applicable and label.

STEP 04

Determine inspection method

Review exemption/reduced/normal/strict method under Decree 15 and compliance history; do not assume one method for every shipment.

STEP 05

Lock pre-ETA documents

Cross-check Invoice, PL, B/L, Phyto, C/O, BOM/process and label before original certificates become difficult to amend.

STEP 06

Customs declaration / channel

Green is primarily electronic; Yellow focuses on documents; Red includes physical inspection. Keep an HS/process explanation ready.

STEP 07

Complete inspection – duty – clearance

Obtain specialised results, apply duty based on C/O, coordinate terminal/warehouse release and control storage cost.

STEP 08

Post-clearance / circulation

Complete supplementary labels, self-declaration file, retain Phyto/C/O/FS records and manage supplier/process changes.

Recommended pre-ETA milestone: lock HS, quarantine/food-safety route and C/O at PO/booking stage. Preview Phyto/C/O before originals are issued to prevent raw/roasted or weight discrepancies.

Main gate: a file says “raw peanuts” while the goods are roasted, or 2008.11.10 is declared while the BOM shows a substantial coating. Either can trigger simultaneous HS, tax and specialised-dossier corrections.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. Do raw and roasted peanuts share one HS?

No. Main references are 1202.41.00 in-shell raw, 1202.42.00 shelled raw, and 2008.11.10 roasted.

2. Are raw peanuts subject to plant quarantine?

Seeds/plant products are in Circular 14/2024 quarantine scope. PRA/permit and exact handling depend on intended use, origin and actual goods.

3. Are roasted peanuts quarantined the same way?

Do not assume so. Deep processing should be assessed on actual status; the main roasted route is MOIT food-safety under Circular 28/2026 plus processed-food compliance.

4. Do packaged roasted peanuts require self-declaration?

If they are pre-packaged processed food and no exemption/other declaration regime applies, Articles 4–5 of Decree 15 should be reviewed.

5. What are the MFN rates?

Current reference: 1202.41/42 = 10%; 2008.11.10 = 30%. Ordinary rates are generally 15% and 45% respectively.

6. Is raw peanut VAT 8%?

Not automatically. Qualifying unprocessed/ordinarily pre-processed agricultural goods may be not subject to VAT at import under the 2026 VAT law amendment.

7. What VAT applies to roasted peanuts in 2026?

Review 8% if eligible under Resolution 204/2025 through 31 Dec 2026; otherwise use the applicable standard rate.

8. China origin: ACFTA or RCEP?

RCEP is not automatically better. ACFTA can be 0% for several peanut lines while 2026 RCEP for 2008.11.10 can remain higher. Compare before issuing origin proof.

9. Are salted roasted peanuts still 2008.11.10?

They may be if the essential product remains roasted peanut and seasoning does not change its character. Substantial flour/sugar/chocolate coatings require reclassification review.

10. What should be retained after clearance?

Keep HS/classification basis, Invoice/PL/B/L, Phyto where applicable, C/O, food-safety result, self-declaration, labels, BOM/process and lot traceability documents.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Spec, ingredients/BOM, process flow, photos, COA/test where available; preserve a version clearly showing raw/roasted/coating.

Shipment file

Invoice, Packing List, B/L/AWB, declaration and commercial records required for audit.

Specialised file

Raw: Phyto/quarantine result + food-safety file; roasted: food-safety result and self-declaration if applicable.

Labels & circulation

Vietnamese supplementary label before circulation; product name, ingredients, origin, shelf life, allergen and nutrition where applicable.

Retention & audit

Retain C/O/origin support, inspection results, tests and classification records sufficient for post-clearance explanation.

CHECK

Change management

Supplier, origin, drying-to-roasting process, seasoning/coating or recipe changes should trigger HS–FS–C/O–label re-review.

Target end-state: maintain a SKU/lot compliance file that explains why the goods are in heading 1202 or 2008.11.10, why the corresponding quarantine/food-safety route applied and why the declared tariff treatment was valid.

Change warning: a switch from raw to roasted, plain to coated, or a change in true origin can require a fresh HS, tax, C/O and specialised-policy review. Do not reuse old conclusions mechanically.

SOLUTIONS FROM TGIMEX

For raw/roasted peanuts, the central risk is not one permit but an incorrect product-status decision that cascades through HS – tax – quarantine – food safety – C/O – labels. A pre-ETA review and one controlled data chain are therefore critical.

Pre-ETA review

Cross-check raw/roasted status, HS, duty, C/O, quarantine, food safety and labels before original certificates are issued.

Compliance dossier control

Match Invoice, PL, B/L/AWB, Phyto, C/O, process/BOM, self-declaration and food-safety results by product route.

Operational logistics coordination

Track dossier milestones, customs channel, specialised inspection, terminal/warehouse release and DEM/DET exposure.

Plant-quarantine rule MOIT food-safety list

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