“Dried bamboo shoots” must be distinguished from bamboo shoots preserved in brine/chemicals, seasoned ready-to-eat products and canned products. For bamboo shoots that are simply sun-dried/dehydrated and not further prepared, the main Vietnam HS reference is 0712.90.90. A wrong processing assessment can change HS, duty, plant quarantine and food-safety treatment.

Operational reference for import-export enterprises. Main scope: dried bamboo shoots in whole/sliced/shredded/broken/powdered form, without seasoning, imported as food or food-manufacturing material.

1. OVERVIEW & SCOPE

Before booking, lock the actual product description, drying process, preservatives/additives, product form, bulk/retail packing and intended use.

0712.90.90

Reference line for “other” dried vegetables under heading 07.12 where bamboo shoots are dried and not further prepared.

Quarantine layer with an exception note

Circular 01/2024 includes 0712.90.90 in the quarantine layer and heading 07.12 contains an exception note for certain sliced/dried/powdered products packed in labeled packaging.

FOOD

Plant-origin imported-food list

0712.90.90 is also within the imported plant-origin food list; the actual inspection branch depends on bulk versus processed-prepacked status and statutory exemptions.

DUTY

MFN 22%

Reference preferential MFN import duty is 22%; ordinary import duty is 33%.

C/O

China may reach 0%

ACFTA/Form E may provide 0% for eligible China-origin shipments.

VAT

Depends on processing

Simply dried goods may qualify for non-taxable VAT treatment at import; further-prepared products require reassessment.

Outside automatic scope: fresh bamboo shoots, brined/chemically preserved shoots, seasoned ready-to-eat shoots, canned products or mixed preparations.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

DRIED BAMBOO SHOOTS

Dried bamboo shoots

Bamboo shoots with moisture reduced by sun-drying/dehydration; within this article no further preparation beyond mechanical cutting/grinding.

Plant quarantine

Specialist control of quarantinable plant objects and regulated pests.

PHYTO

Phytosanitary Certificate

Export-country plant-health certificate where the shipment is subject to quarantine.

FSI

State food-safety inspection

Imported-food inspection using reduced, normal or tightened methods where applicable.

SELF-DECL.

Product self-declaration

Decree 15 mechanism for Article 4 food products; processed prepacked retail products must be reviewed separately from bulk raw material.

ETA

Estimated Time of Arrival

Operational deadline for locking HS, C/O, quarantine/Phyto, food-safety records and labels.

Core branch: bulk dried raw material and processed prepacked retail food may follow different food-safety logic, while the 07.12 exception note must be applied specifically to quarantine scope.

3. DETAILED PRODUCT IDENTIFICATION

Review specification, ingredients, process flow, moisture, form, packing, original label, photos and intended use.

Product/situation	Features to check	Example	Evidence	Possible policy	Documents	Application note
Whole/sliced dried bamboo shoots – bulk	Drying only; no seasoning; no preserving medium	Dried bamboo shoots	Spec, process, ingredients, COA, photos	HS 0712.90.90; quarantine + food-safety review	Phyto if applicable, Invoice, PL, C/O, FSI dossier	Primary scope.
Shredded/broken dried shoots	Mechanical cutting/shredding only	Dried shredded bamboo shoots	Process, photos, ingredients	May remain 0712.90.90	Spec, packing, label	Cutting alone does not change HS.
Pure bamboo-shoot powder	Drying + grinding only	Bamboo shoot powder	Process, formula, COA	May remain in 07.12 if not further prepared; review quarantine exception by packing/label	Spec, label, quarantine analysis	Blended powder requires reclassification.
Sealed labeled retail pack	Retail packaging; confirm processing before packing	Retail dried bamboo shoots	Label, process, ingredients, packing	Review quarantine exception; self-declaration/FSI scope	Label, test report, self-declaration if applicable	Do not mechanically use bulk checklist.
Temporarily preserved shoots	Brine, sulfur dioxide or preserving medium makes product not ready for immediate consumption	Preserved bamboo shoots	Process, preservative, brine spec	May move to heading 07.11	Formula, process, label	Do not default to 0712.90.90.
Seasoned/ready-to-eat shoots	Seasoning/oil/chili/sugar/heat processing	Seasoned bamboo shoots	BOM, process, label	May move to Chapter 20; processed-food requirements	Ingredients, process, label, tests	Reclassify.
Canned/sterilized shoots	Processing/preservation beyond 07.12	Canned bamboo shoots	Process, sterilization, medium	Review 20.05 or appropriate code	Formula, process, label	Separate product class.

Classification warning: “bamboo shoots” or “dried vegetable” alone is insufficient for customs classification and specialist-policy review.

4. HS CODE – TAX – C/O

Heading 07.12 covers dried vegetables, whole, cut, sliced, broken or powdered, but not further prepared. As no dedicated bamboo-shoot line exists, simply dried bamboo shoots are mainly reviewed under 0712.90.90 – Other.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Description	Classification basis	When applicable	Ordinary duty	MFN	VAT	C/O/FTA review	Evidence
0712.90.90	Other dried vegetables – dried bamboo shoots	Sun-dried/dehydrated, whole/cut/sliced/broken/powder, not further prepared	No preserving medium, seasoning or transformation into another preparation	33%	22%	May be non-taxable at import if only ordinarily pre-processed and statutory conditions are met; further-prepared goods require reassessment	ACFTA, ATIGA, RCEP, AIFTA, AKFTA/VKFTA, VJEPA/AJCEP, EVFTA, UKVFTA, CPTPP/AANZFTA, AHKFTA	Spec, process, ingredients, packing, C/O
Reclassify	Temporarily preserved shoots	Preserving medium means product falls outside simple dried-vegetable scope	Brine/sulfur dioxide/preservation	Check final HS	Check final HS	Review actual product VAT	FTA by new HS	Process, preservative, label
Reclassify	Seasoned/ready-to-eat shoots	Further-prepared food	Seasoning/oil/sugar/chili/heat processing	Check new HS	Check new HS	Processed-food VAT review	FTA by new HS	BOM, process, label
Reclassify	Canned shoots	Processing/preservation beyond 07.12	Sterilization/canning	Review 20.05 or suitable code	Check new HS	Review by final product	FTA by new HS	Process, label, ingredients

Reference MFN 22% and ordinary 33% apply to 0712.90.90; re-check the current tariff against the final HS and actual dossier if product processing changes.

SPECIAL PREFERENTIAL C/O/FTA ROUTES TO REVIEW

Origin/route	FTA	Origin proof	Special preferential rate	Conditions	Documents	Application note
China	ACFTA / RCEP	Form E / RCEP proof	ACFTA: 0% for eligible 0712.90.90; RCEP per 2026 schedule	Meet PSR, origin and transport/document rules	C/O, Invoice, B/L, HS, origin	Compare ACFTA and RCEP before landed-cost lock.
ASEAN	ATIGA	Form D / e-Form D	0% where eligible	ASEAN origin + PSR	C/O, Invoice, transport docs	Seller location does not equal origin.
India	AIFTA	Form AI / applicable proof	May be 0% in 2026 where eligible	Meet PSR/origin	C/O + commercial docs	Verify final HS in AIFTA schedule.
Korea	AKFTA / VKFTA / RCEP	Applicable proof	May be 0% under the appropriate agreement	Meet PSR and documentation	C/O + Invoice + B/L	Choose the usable beneficial agreement.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Applicable proof	May be 0% under some 2026 schedules	Meet origin/PSR	Origin proof + commercial docs	Do not merge multiple FTAs into one fixed rate.
EU/UK/Australia-NZ/Hong Kong	EVFTA / UKVFTA / CPTPP-AANZFTA / AHKFTA	Applicable proof	Review 2026 schedule; many routes may be 0%, AHKFTA needs separate rate review	Correct origin and certification mechanism	Origin proof + Invoice + transport docs	Distinguish seller country from origin country.

C/O checklist: proof/form; WO/RVC/CTH/CTSH; HS 0712.90.90; dried-bamboo-shoot description; third-party invoice; direct transport; quantity/weight; origin; issue date and validity.

5. DOCUMENT SET & SUBMISSION PRINCIPLES

Separate commercial records, product/process evidence and quarantine–food-safety specialist documents. Submission may be to the quarantine authority, provincially assigned/designated food-safety authority or National Single Window where available.

Commercial documents

Invoice, Packing List, B/L/AWB, Contract/PO if any and C/O; description should state dried bamboo shoots and product form.

Technical/specialist records

Specification, ingredients, process statement, COA, photos, original label/packing, Phyto where quarantine applies, and preservative/additive information if any.

Authority filing

Quarantine registration + Phyto where applicable; Form 04 + Packing List and FSI method records; self-declaration + test report for qualifying Article 4 products.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required document	Used at	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, PL, B/L/AWB, Contract/PO	Customs/shipment matching	Supplier/Buyer/Docs	Only “bamboo shoots”; no dried/process status	Lock dried bamboo shoots + packing + origin
HS	Spec, ingredients, process, photos	Confirm 0712.90.90	Supplier + Importer	Preserved/seasoned product still filed as simple dried vegetable	Review process + ingredients + preservation
Plant quarantine	Quarantine registration, Phyto where applicable, permit only if legally triggered	Pre-clearance quarantine	Exporter + Importer/Forwarder	Assuming every dried-shoot shipment always requires Phyto or never does	Apply 07.12 note to actual form/packing
Food safety	Form 04, Packing List, method records and Decree 15 documents	Normal/tightened inspection where in scope	Importer/Compliance	Failing to distinguish bulk from processed prepacked food	Review Decree 15 Arts. 13–19 + Decision 1908/2026
Self-declaration	Form 01 + food-safety test report within 12 months under Decree 15 conditions	Processed prepacked food under Article 4	Importer/Compliance	Invalid/missing test report or wrong product scope	Confirm processed/prepacked status first
C/O	Form E/D/AI or applicable FTA proof	Preferential duty	Exporter	Wrong HS/description/origin or third-party invoice issue	Pre-check draft C/O

100% document alignment: product name, dried status, packing, origin, net weight, proposed HS and supplier information should match across Invoice, PL, B/L/AWB, C/O, Phyto, label, food-safety file and customs declaration.

6. LEGAL BASIS – SPECIALIST POLICY MATRIX

6.1. LEGAL REFERENCES TO REVIEW

Area	Instrument	Issuer	Effective/application	Role	Key provision	Review note
HS	Circular 31/2022/TT-BTC	Ministry of Finance	1 Dec 2022	Vietnam export-import nomenclature	Heading 07.12; 0712.90.90	No dedicated simple dried-bamboo-shoot line.
Specialist HS list	Circular 01/2024/TT-BNNPTNT	Former MARD	20 Mar 2024	Quarantine list + imported plant-origin food HS list	07.12; 0712.90.90; quarantine exception note	Read quarantine and food-safety scope separately.
Quarantine list – NEW/OLD	Circular 14/2024/TT-BNNPTNT / Circular 30/2014	Former MARD	Circular 14 effective 15 Dec 2024	Quarantinable/PRA objects	Arts. 1–2	Circular 14 replaced the old list.
Quarantine procedure	Circular 33/2014/TT-BNNPTNT and effective amendments	Former MARD/MAE	Effective portions apply	Registration, inspection, quarantine certificate	Arts. 6–7/forms	Apply where shipment remains in quarantine scope.
2026 quarantine procedure	Decision 3445/QD-BNNMT	Ministry of Agriculture & Environment	Issued 28 Aug 2026	Current import-quarantine procedure	24 hours from start of quarantine for compliant lot	May extend for technical reasons.
Food safety 2026	Decree 15/2018/ND-CP + Resolution 15/2026/NQ-CP	Government	Resolution effective 6 Apr 2026	Decree 15 continues while Decree 46/2026 and Resolution 66.13/2026 are suspended	Arts. 4–5, 13–19	Separate self-declaration, exemptions and shipment inspection.
Food-safety authority	Circular 22/2026/TT-BNNMT + Decision 1908/QD-BNNMT	Ministry of Agriculture & Environment	Circular 22 effective 1 Aug 2026	Current imported-food inspection authority/procedures	Procedures 1.003814 and 2.001604	Provincially assigned/designated agency.
Import duty	Decree 26/2023/ND-CP + Decision 15/2023/QD-TTg	Government/Prime Minister	15 Jul 2023	MFN and ordinary duty	0712.90.90: MFN 22%; ordinary 33%	FTA schedules separate.
China FTAs	Decree 118/2022/ND-CP (ACFTA) + Decree 129/2022/ND-CP (RCEP)	Government	2022–2027 schedules	Special preferential duty	0712.90.90	ACFTA may be 0% with valid Form E/PSR.
VAT	Current VAT law + Decree 181/2025/ND-CP and 2025–2026 amendments	National Assembly/Government	Apply by product status at import	Determine unprocessed/ordinarily pre-processed versus further-prepared product	Non-taxable objects and VAT rates	Do not fix VAT by HS alone.
Label	Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP	Government	Decree 111 effective 15 Feb 2022	Imported-goods/supplementary labels	Mandatory contents	Retail food needs food-label review.
Customs	Customs Law 2014; Decree 08/2015 amended by Decree 167/2025/ND-CP	National Assembly/Government	Decree 167 effective 15 Aug 2025	Customs dossier/procedure	Shipment-specific	Specialist results must align with declaration.

Circular 01/2024 Circular 14/2024 Circular 22/2026 Resolution 15/2026

6.2. POLICY MATRIX BY SHIPMENT SCENARIO

Shipment scenario	Reference	Possible policy	Authority/portal	Trigger
Bulk, dried-only bamboo shoots	Circulars 01/2024 + 14/2024 + Decree 15	HS 0712.90.90; review quarantine and food-safety inspection	PQ authority + provincial food-safety authority + Customs	Still dried vegetable, not further prepared, not exempt.
Sliced/dried or powdered, packed in labeled packaging	07.12 note Circular 01/2024	May fall within quarantine exception; food-safety/self-declaration reviewed separately	Specialist authority + Customs	Actual process + packing + label match note.
Processed prepacked retail food	Decree 15 Arts. 4–5 and 14; Decision 1908/2026	Review self-declaration; do not mechanically apply raw/bulk plant-product inspection procedure	Food authority + Customs	Genuinely processed and prepacked product.
Reduced food-safety inspection	Decree 15 Arts. 16–17	Reduced method	Customs/current mechanism	Meets reduced-inspection conditions.
Normal/tightened food-safety inspection	Decree 15 Arts. 17–19 + Circular 22/2026	Document review or sampling/testing	Provincially assigned/designated agency	Not reduced or tightened trigger exists.
Preserved/seasoned/canned bamboo shoots	Circular 31/2022 + Decree 15 + actual product HS	Reclassify HS and apply processed-food rules	Food authority + Customs	Processing exceeds heading 07.12.

7. TIMELINE, FEES & RISK COSTS

Stage	Operational point	Timing/basis	Cost layer	Main risk
Product/HS review	Before PO/booking	Depends on spec, process, ingredients, photos	Internal/advisory if any	Confusing simply dried with preserved/prepared product.
Quarantine/exception review	Before shipment	Based on Circulars 01/2024 and 14/2024 plus packing/process	Quarantine fees if triggered	Missing Phyto or unnecessary Phyto.
Plant quarantine if applicable	At start of quarantine	Decision 3445/2026: compliant lot commonly 24 hours	Current quarantine/sampling/treatment fees	Phyto error or pest finding.
Normal food-safety inspection	Before/at arrival	Current procedure: 3 working days from dossier receipt	Inspection/testing if incurred	Supplementation or wrong authority/method.
Tightened food-safety inspection	When triggered	Current procedure: 7 working days	Testing + logistics	Storage/DEM/DET while waiting.
Customs	After specialist conditions	Green/Yellow/Red channel	Duty, port/warehouse/trucking	Loss of C/O preference, VAT error, specialist-file mismatch.

Landed-cost risk: for China-route cargo, failure of Form E/origin conditions can bring duty back to MFN 22%; incorrect quarantine or food-safety branching can also add storage/DEM/DET.

8. PRACTICAL E2E WORKFLOW

STEP 01

Lock product nature

Dried-only vs preserved/seasoned; whole/sliced/shredded/powder; bulk/retail; ingredients and process.

STEP 02

Lock HS – tax – C/O

For simple dried bamboo shoots, review 0712.90.90; estimate MFN 22%, ordinary 33%, VAT and FTA preference.

STEP 03

Review quarantine

Cross-check Circulars 01/2024 and 14/2024 plus 07.12 note; determine Phyto/quarantine registration requirement.

STEP 04

Review food safety & self-declaration

Separate bulk FSI route from processed-prepacked self-declaration/exemption logic.

STEP 05

Freeze documents before ETA

Cross-check Invoice, PL, B/L/AWB, C/O, spec, ingredients, process, packing, label, Phyto and food-safety records.

STEP 06

Customs declaration & channel

Green: mainly automated; Yellow: document review; Red: may include physical inspection plus specialist records.

STEP 07

Complete specialist result – tax – clearance

Submit/verify quarantine and FSI results if applicable, handle C/O/VAT and complete clearance/pickup.

STEP 08

Post-clearance & change control

Retain shipment/SKU records; supplier/process/preservative/seasoning or bulk→retail changes require reassessment.

Before ETA: lock process + HS 0712.90.90 + packing/label + draft C/O + quarantine-exception analysis + FSI method before cargo departs.

9. FAQ

1. What HS code is commonly reviewed for dried bamboo shoots?

For bamboo shoots that are only dried, whole/cut/sliced/broken/powdered and not further prepared, the main reference is 0712.90.90. Preserved, seasoned or canned products require reclassification.

2. What is the MFN duty?

Reference MFN is 22%, ordinary duty 33%. Special preferential rates depend on origin and valid FTA proof.

3. Can China-origin dried bamboo shoots get 0% duty?

Potentially yes under ACFTA where origin rules and Form E requirements are met.

4. Are dried bamboo shoots subject to plant quarantine?

0712.90.90 is in the quarantine layer of Circular 01/2024, but heading 07.12 contains an exception note for certain sliced/dried/powdered goods packed in labeled packaging. Review the actual shipment.

5. Does retail packaging automatically exempt quarantine?

No. The product form, processing, packaging and labeling must collectively satisfy the applicable 07.12 note.

6. Is imported-food inspection required?

0712.90.90 is within the plant-origin imported-food list. The actual route depends on bulk versus processed-prepacked status, inspection method and statutory exemptions under Decree 15.

7. Is product self-declaration required?

Review self-declaration where the product is processed prepacked food under Article 4 of Decree 15. Bulk dried-only material should not automatically inherit that conclusion.

8. What is the core self-declaration file?

Under Decree 15, the core file is Form 01 self-declaration plus a food-safety test report within 12 months under the statutory conditions.

9. What VAT applies?

Do not fix one rate from HS alone. Simply dried/ordinarily pre-processed goods may be non-taxable at import; further-prepared products require reassessment.

10. Can brined or seasoned bamboo shoots remain under 0712.90.90?

Not automatically. Temporarily preserved products may move to 07.11; seasoned/canned preparations may move to Chapter 20.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

OUTPUTS

Shipment records to retain

01. Product file: spec, process, ingredients, packing/label and photos.

02. Shipment file: Invoice, PL, B/L/AWB, C/O, declaration, duty/VAT and origin.

03. Specialist file: Phyto/quarantine results if applicable; Form 04/FSI notice or self-declaration + test report under the correct branch.

POST-CLEARANCE

Continuing controls

01. Complete original/supplementary labels, lot/batch, origin, shelf life and SKU traceability.

02. Retain records for post-clearance audit and next-shipment comparison.

03. Reassess after supplier, process, preservative, ingredient, bulk→retail or seasoning changes.

Target state: correct dried-bamboo-shoot identity → correct HS → correct quarantine/FSI/self-declaration branch → correct VAT/C/O → aligned and traceable records.

Clearance is not the end: a change in processing or packaging may alter the next shipment’s compliance path.

11. TGIMEX SOLUTION

For dried bamboo shoots, the operational priority is aligning process – HS – quarantine – food safety – C/O – VAT before ETA to reduce document supplementation and unplanned logistics cost.

Pre-ETA review

Review HS 0712.90.90, processing status, quarantine/food-safety policy, C/O, VAT, labels and supplier data before shipment.

Compliance dossier control

Align Invoice, PL, B/L/AWB, C/O, spec, process, ingredients, label, Phyto/quarantine and food-safety/self-declaration records.

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