VIETNAM IMPORT PROCEDURE FOR DRIED DATES
Dried dates are commonly sourced from the Middle East, North Africa, India and FTA partner markets. The main compliance risks are confusing dates with jujube/Chinese red dates, applying the wrong plant-quarantine or food-safety branch to bulk versus prepacked products, and missing preferential origin treatment. For date-palm fruit Phoenix dactylifera, the principal reference HS code is 0804.10.00.
Operational reference for import-export enterprises. Main scope: fresh or naturally/sun-dried/dehydrated dates, whole or pitted, not stuffed, coated or further prepared into another food product, imported for food or food-manufacturing use.
1. OVERVIEW & SCOPE
Before ETA, lock five data points: botanical identity, fresh/dried condition, whether sugar is added, whole/pitted/paste form, bulk/retail packaging, and country of origin. These facts drive HS, plant quarantine, food safety, VAT and C/O treatment.
Dedicated line for dates under heading 08.04, which covers dates in fresh or dried condition.
Circular 01/2024 marks 0804.10.00 for quarantine. The 08.04 note excludes, in the quarantine column, goods that are dried, sugar-coated and packed in sealed labeled packaging.
Circular 01/2024 also marks 0804.10.00 for food-safety inspection; the route depends on bulk/raw versus processed prepacked food and the applicable inspection method.
Reference MFN import duty is 30%; ordinary duty is 45%. Several FTAs may reduce duty to 0% where origin conditions are satisfied.
If dates are only cleaned, sun-dried or dehydrated and not transformed into another product, review non-taxable VAT treatment at import.
Vietnam–UAE CEPA is a new 2026 route; Israel VIFTA is also relevant to date imports. Do not focus only on Form E as for China-origin goods.
2. KEY TERMS & WHY THE PROCEDURE MATTERS
The true date-palm fruit used as food. It must be distinguished from Ziziphus jujube, which follows a different HS line.
Dedicated HS line for dates under heading 08.04. The English description “Dates” on commercial documents should align with the actual product identity.
Specialist inspection of quarantinable objects to control quarantine pests, regulated harmful organisms and newly detected harmful organisms.
Certificate issued by the competent authority in the exporting country, used when the shipment remains subject to plant quarantine.
State specialist inspection of imported food under reduced, normal or tightened methods where the product falls within scope.
Mechanism under Articles 4–5 of Decree 15 for processed prepacked food subject to self-declaration; it should not be applied identically to every bulk-date shipment.
3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION
Review specification, botanical name, fresh/dried state, pitted/unpitted condition, added sugar, process flow, ingredients, packaging, label, intended use and actual photos. Do not classify only from the generic trade name “dates”.
DETAILED PRODUCT CLASSIFICATION TABLE
| Product/situation | Technical signs to check | Example/function | Supporting evidence | Possible policy | Documents to cross-check | Application note |
|---|---|---|---|---|---|---|
| Whole dried dates – bulk | Phoenix dactylifera; cleaned/dried only; no added sugar | Dried whole dates in cartons | Spec, botanical name, process, COA, photos | HS 0804.10.00; plant quarantine; food-safety inspection as applicable | Phyto if applicable, Invoice, PL, C/O, food-safety dossier | Primary scope of this article. |
| Pitted dried dates | Pits removed only; no stuffing/coating | Pitted dried dates | Spec, process, photos | Usually still review 0804.10.00 where product remains dried dates | Invoice, packing, label, Phyto | Pitting alone does not automatically create another preparation. |
| Retail-packed dried dates only | Retail packaging and label; determine whether genuinely processed prepacked food or merely dried product packed for sale | Retail dried dates | Label, process, ingredients, packing | Review quarantine plus self-declaration/imported-food inspection branch according to actual status | Label, test report, self-declaration if applicable | Do not infer only from “retail” wording. |
| Dried + sugar-coated + sealed labeled pack | All three elements in the 08.04 quarantine note | Sweetened dried dates sealed pack | Formula, sugar content, process, label | May fall within quarantine exception; food safety/self-declaration reviewed separately | Label, ingredients, process, food-safety dossier | Reclassify HS as well if processing moves product outside 08.04. |
| Nut-stuffed or chocolate-coated dates | Filling/coating changes the commercial nature | Stuffed/chocolate-coated dates | BOM, formula, process, label | Potential Chapter 20/18 classification depending on product structure; processed-food controls | BOM, process, label, tests | Do not default to 0804.10.00. |
| Date paste / date syrup | Ground into paste or extracted/concentrated into syrup | Date paste, date syrup | Formula, Brix, process | Reclassify by actual preparation; self-declaration/label/VAT as processed food | Formula, process, COA, label | Outside plain dried-date scope. |
| Sample/export-production/EPE use | Special customs purpose or not circulated domestically | Sample/export-production input | PO, purpose statement, customs regime | Possible food-safety exemptions under Decree 15; plant quarantine still depends on the actual object | Purpose docs, customs type | Do not infer blanket exemption from customs purpose. |
4. HS CODE – TAX – C/O
Heading 08.04 covers dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10.00 is the dedicated line for dates, so dried dates do not move to heading 08.13 merely because they are dried.
PROPOSED HS – TAX – C/O TABLE
| Reference HS | Suitable description | Classification basis | Conditions | Ordinary duty | MFN | VAT | C/O/FTA to review | Evidence |
|---|---|---|---|---|---|---|---|---|
| 0804.10.00 | Dates – fresh or dried | Dedicated line for date fruit under 08.04 | Phoenix dactylifera; whole/pitted; not transformed into another product | 45% | 30% | Non-taxable at import where only ordinarily pre-processed such as cleaning/sun-drying/dehydration and statutory conditions are met | VIFTA, UAE CEPA, AIFTA, ACFTA, ATIGA, CPTPP, EVFTA, UKVFTA, RCEP… | Botanical name, process, ingredients, packing, C/O |
| Recheck HS | Materially sweetened dates | Added sugar/syrup/honey and preservation/processing | Product no longer simple dried fruit | Check final HS | Check final HS | Review VAT as processed food | FTA by new HS | Formula, Brix, process, label |
| Recheck HS | Stuffed/chocolate-coated dates | Filling/coating present | BOM determines product nature and component dominance | Review Chapter 18/20 or other applicable heading | Check final HS | Review VAT by product | FTA by new HS | BOM, process, label |
| Recheck HS | Date paste / syrup / processed bar | Ground/extracted/blended preparation | No longer whole/cut dates only | Classify by actual preparation | Check final HS | Review VAT by product | FTA by new HS | Formula, process, spec |
The 30% MFN / 45% ordinary rates are current references for 0804.10.00. Special preferential rates apply only where origin, proof and the relevant FTA conditions are satisfied.
SPECIAL PREFERENTIAL C/O/FTA ROUTES TO REVIEW
| Origin/route | FTA | Origin proof | Special preferential rate | Conditions | Documents | Application note |
|---|---|---|---|---|---|---|
| Israel | VIFTA | VIFTA-compliant proof of origin | 0% in 2026 for 0804.10.00 where eligible | Meet PSR/origin and documentary rules | C/O/origin proof, Invoice, B/L | Commercially relevant source for dates. |
| India | AIFTA | Form AI / AIFTA proof | 0% in 2026 where eligible | Meet rules of origin | C/O, Invoice, B/L, HS | Do not overlook AIFTA for India suppliers. |
| UAE | Vietnam–UAE CEPA | C/O UAE-VN or approved mechanism under Circular 24/2026/TT-BCT | Check Decree 143/2026/ND-CP against final HS | UAE-origin goods covered by the CEPA schedule and satisfying origin/documentary conditions | Origin proof, Invoice, B/L, HS, declaration date | CEPA effective from 03 Feb 2026; Decree 143/2026 governs 2026–2027 tariff treatment. |
| ASEAN / China | ATIGA / ACFTA | Form D / Form E | 0% in 2026 where eligible | Meet origin and PSR | C/O, Invoice, B/L | RCEP is not automatically more favorable than ATIGA/ACFTA. |
| RCEP | RCEP | RCEP origin proof | Around 15% for several partner schedules; Japan around 16.4% in 2026 | Use the correct partner schedule + PSR | Origin proof, Invoice, B/L | Do not merge all RCEP partners into one rate. |
| EU / UK / CPTPP | EVFTA / UKVFTA / CPTPP | EUR.1/REX or applicable proof | Many routes may reach 0% in 2026 where eligible | Meet certification mechanism and PSR | Origin proof + commercial docs | Applies only to genuine member-origin goods. |
| Saudi Arabia / Egypt / Tunisia / Iran and other non-FTA origins | MFN / ordinary rate | Origin evidence to establish country of origin; no special FTA C/O | Generally MFN 30% where MFN treatment applies; otherwise review 45% ordinary rate | Actual origin and applicable tariff treatment | Invoice, B/L, origin proof | These are common date origins, so landed cost should be modeled before PO. |
5. DOCUMENT SET & SUBMISSION PRINCIPLES
Manage three layers: commercial documents; product identity/process evidence; and plant-quarantine/food-safety records. For Middle East/North Africa sources, lock country eligibility, Phyto where applicable, C/O/FTA and labeling before ETA.
Commercial Invoice, Packing List, B/L/AWB, Contract/PO if any, C/O/origin proof where preference is claimed; description should state dried dates / pitted dates.
Specification, COA, botanical identity, process statement, ingredients, original label/packing, Phytosanitary Certificate where quarantine applies.
Quarantine registration; Form 04 food-safety registration where applicable; Packing List; self-declaration + test report for Decree 15 Articles 4–5 products; method-specific evidence where relevant.
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 says “dates” without dried/pitted/packing detail | Lock description and SKU before booking |
| HS classification | Spec, botanical identity, process, ingredients, photos | Confirm 0804.10.00 or another code | Supplier + Importer | Confusing dates with jujube; stuffed/coated goods treated as plain fruit | Review identity + BOM + process |
| Plant quarantine | Quarantine registration, Phyto, permit only if legally required | Pre-clearance quarantine | Exporter + Importer/Forwarder | Missing Phyto; misreading the dried+sugar+sealed+labeled exception | Pre-check draft Phyto and product condition before ETA |
| Food-safety inspection | Form 04, self-declaration where dossier requires, Packing List and inspection-method evidence | Normal/tightened inspection where in scope | Importer/Compliance | No distinction between bulk and processed prepacked food; no country-eligibility review | Review Decision 1908/2026 + Decree 15 per shipment |
| Self-declaration – if applicable | Form 01 + food-safety test report within 12 months under Decree 15 Article 5 | Processed prepacked food under Article 4 | Importer/Compliance | Assuming packing alone is enough; invalid test report | Review process + packaging + intended circulation |
| C/O/FTA | VIFTA/AIFTA/UAE-VN/Form D/Form E or relevant origin proof | Preferential duty | Exporter | Wrong FTA; growing origin differs from seller country; C/O HS mismatch | Compare FTAs before PO and pre-check draft C/O |
6. LEGAL BASIS – SPECIALIST POLICY MATRIX
6.1. LEGAL REFERENCES TO REVIEW
| Area | Instrument | Issuer | Effective/application | Role | Key article/appendix | Review note |
|---|---|---|---|---|---|---|
| HS | Circular 31/2022/TT-BTC | Ministry of Finance | 01 Dec 2022 | Vietnam export-import nomenclature | Heading 08.04; 0804.10.00 | Dates have a dedicated line; do not move to 08.13 merely because dried. |
| Specialist HS list | Circular 01/2024/TT-BNNPTNT | Former MARD | 20 Mar 2024 | Marks 0804.10.00 for quarantine + food-safety inspection | Appendix II, item 960; 08.04 note | Quarantine note excludes dried, sugar-coated goods in sealed labeled packaging. |
| Quarantine list – NEW/OLD | Circular 14/2024/TT-BNNPTNT / Circular 30/2014 | Former MARD | Circular 14 effective 15 Dec 2024 | Quarantinable objects and PRA list | Articles 1–2 | Circular 14 replaces the older list layer; PRA/permit depends on actual origin/commodity. |
| Quarantine procedure | Circular 33/2014/TT-BNNPTNT and effective amendments | Former MARD/MAE | Effective portions | Registration, inspection and quarantine certification | Articles 6–7/forms | Applies where the shipment remains subject to quarantine. |
| Quarantine procedure 2026 | Decision 3445/QD-BNNMT | Ministry of Agriculture & Environment | Applied from 01 Sep 2026 | Current import plant-quarantine certificate procedure | Normally 24 hours from start of quarantine for a compliant lot | Fees follow current quarantine fee schedule. |
| Food safety 2026 | Decree 15/2018/ND-CP + Resolution 15/2026/NQ-CP | Government | Resolution effective 06 Apr 2026 | Decree 15 continues while Decree 46/2026 and Resolution 66.13/2026 are suspended | Articles 4–5, 13, 16–19 | Separate self-declaration, exemptions and shipment inspection. |
| Food-safety authority 2026 | Circular 22/2026/TT-BNNMT + Decision 1908/QD-BNNMT | Ministry of Agriculture & Environment | Circular 22 effective 01 Aug 2026; procedures 1.003814/2.001604 from 01 Sep 2026 | Updates authority/administrative procedure for imported-food inspection | Procedures 1.003814 and 2.001604 | Normal/tightened inspection by 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 | 0804.10.00: MFN 30%; ordinary 45% | Special FTA rates reviewed by route. |
| UAE FTA – NEW 2026 | Decree 143/2026/ND-CP + Circular 24/2026/TT-BCT | Government/Ministry of Industry and Trade | CEPA effective 03 Feb 2026; Decree/Circular issued 05 May 2026 | Vietnam–UAE preferential tariff + origin rules | CEPA schedules 2026–2027; UAE-VN origin rules | Review where actual origin is UAE. |
| Israel FTA | Decree 131/2024/ND-CP | Government | Current VIFTA schedule | Vietnam–Israel special preferential duty | 0804.10.00 may be 0% in 2026 where eligible | Relevant date-origin route. |
| VAT | VAT Law 48/2024/QH15; Decree 181/2025/ND-CP and 2025–2026 amendments | National Assembly/Government | Current in 2026 | Ordinary pre-processing such as cleaning/sun-drying/dehydration is reviewed for non-taxable import VAT | Article 4(1) Decree 181 and amendments | Sweetened/coated/further processed goods require reassessment. |
| Label | Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP | Government | Decree 111 effective 15 Feb 2022 | Imported-goods/or supplementary labeling | Mandatory label content and supplementary label | Retail food needs additional 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 procedure, inspection and supervision | Shipment-specific | Specialist records must align with customs declaration. |
6.2. POLICY MATRIX BY SHIPMENT SCENARIO
| Shipment scenario | Reference | Possible policy | Authority/portal | Trigger |
|---|---|---|---|---|
| Bulk dried dates, no added sugar | Circular 01/2024 + Circular 14/2024 + Decree 15 | HS 0804.10.00; plant quarantine; food-safety inspection by applicable method | PQ authority + provincially assigned/designated food-safety authority + Customs | Dried-date raw material not falling within an exception/exemption |
| Dried + sugar-coated + sealed labeled dates | 08.04 note Circular 01/2024 | May fall within quarantine exception; food safety/self-declaration still reviewed separately | Specialist authority + Customs | All conditions in the note must be met; HS still reviewed by actual processing |
| Processed prepacked food | Decree 15 Arts. 4–5, 13 + Decision 1908/2026 | Self-declaration; may sit outside the normal/tightened imported-food procedure stated in Decision 1908 | Food authority + Customs | Product is genuinely processed and prepacked according to evidence |
| Reduced food-safety inspection | Decree 15 Arts. 16–17 | Reduced inspection | Customs/current mechanism | Meets reduced-inspection conditions |
| Normal/tightened food-safety inspection | Decree 15 Arts. 17–19 + Circular 22/2026 + Decision 1908/2026 | Normal 3 working days or tightened 7 working days | Provincially assigned/designated agency | Not reduced or a tightened-inspection trigger exists |
| UAE/Israel/India origin with FTA | Decree 143/2026; VIFTA; AIFTA | Special preferential duty by origin/C/O | Customs | Correct HS, origin, PSR, documentation and transport conditions |
| Stuffed/coated/paste/syrup dates | Processed-product HS + Decree 15 | Reclassify; self-declaration/label/VAT according to processed food | Food authority + Customs | Process/ingredients mean the goods are no longer plain whole/dried dates |
7. TIMELINE, FEES & RISK COSTS
| Stage | Operational point | Timing/basis | Cost layer | Main risk |
|---|---|---|---|---|
| Product/HS/FTA identification | Before PO/booking | Depends on spec, process, origin and FTA route | Internal/advisory if any | Confusing dates with jujube; wrong FTA; missing UAE CEPA/VIFTA |
| Quarantine/Phyto review | Before shipment | Circular 01/2024 + Circular 14/2024 + actual product condition | Quarantine costs if triggered | Supplier cannot issue Phyto; misreading dried+sugar+sealed exception |
| Plant quarantine where applicable | At start of quarantine | Decision 3445/2026: compliant lot commonly 24 hours | Quarantine/sampling/treatment fees under current schedule | Phyto mismatch; pest finding |
| Normal food-safety inspection | Where in scope | Decision 1908/2026: 3 working days from dossier receipt | Inspection/testing if incurred | Supplementation; country eligibility; wrong branch |
| Tightened food-safety inspection | When triggered | Decision 1908/2026: 7 working days from dossier receipt | Testing + logistics | Storage/DEM/DET during wait |
| Customs | After specialist conditions | Green/Yellow/Red channel dependent | Duty, port/warehouse/trucking | Loss of origin preference, VAT error, specialist-file mismatch |
8. PRACTICAL E2E WORKFLOW
Confirm Phoenix dactylifera, dried/fresh, pitted/unpitted, added sugar, filling/coating and bulk/retail format.
For plain fresh/dried dates, review 0804.10.00; calculate MFN 30%, ordinary 45%, VAT and origin-specific FTA.
Cross-check Circular 01/2024 + Circular 14/2024; determine Phyto/quarantine registration and the 08.04 exception note.
Separate bulk imported-food inspection from processed-prepacked self-declaration; review country eligibility where the TTHC applies.
Cross-check Invoice, PL, B/L/AWB, C/O, origin, spec, process, label, Phyto and food-safety records.
Green is mainly automated; Yellow reviews documents; Red may include physical inspection with specialist records.
Submit quarantine/food-safety results where applicable, apply C/O and VAT, then complete clearance and pickup.
Retain SKU/shipment files; supplier/origin, sugar, filling, coating, bulk→retail or process changes require full reassessment.
9. FAQ
1. What HS code applies to dried dates?
For Phoenix dactylifera dates, fresh or dried, not further prepared into another product, the principal reference code is 0804.10.00.
2. Do dried dates use 0813.40.90 like jujube?
No. 0813.40.90 is commonly reviewed for dried jujube/Chinese red dates; true dates have the dedicated line 0804.10.00.
3. Do pitted dates change HS code?
Not automatically. If only pitted and still plain dried dates without stuffing/coating/further processing, 0804.10.00 remains a reasonable reference.
4. Are dried dates subject to plant quarantine?
Circular 01/2024 marks 0804.10.00 for quarantine. Heading 08.04 has a quarantine exception for goods that are dried, sugar-coated and packed in sealed labeled packaging; actual shipment facts must be checked.
5. Does a retail date pack require shipment food-safety inspection?
Not always. If it is genuinely processed prepacked food, review self-declaration and the Decision 1908/2026 procedural exclusion; bulk/raw follows another branch.
6. What is the core self-declaration dossier?
Under Decree 15, the core file is Form 01 self-declaration plus a food-safety test report issued within 12 months and meeting statutory laboratory/indicator conditions.
7. What is the MFN duty for 0804.10.00?
The current reference is MFN 30% and ordinary duty 45%. Special preferential duty may be much lower where valid origin/FTA conditions are met.
8. Can Israel-origin dates receive preference?
Yes. VIFTA provides a 0% rate for 0804.10.00 in 2026 where the rules of origin and documentary conditions are satisfied.
9. What changed for UAE-origin dates in 2026?
Vietnam–UAE CEPA became effective on 03 Feb 2026; Decree 143/2026/ND-CP provides the 2026–2027 special tariff and Circular 24/2026/TT-BCT sets origin rules. Check the exact 0804.10.00 line and UAE-VN origin proof for the shipment.
10. Can stuffed or chocolate-coated dates stay under 0804.10.00?
Not automatically. Filling/coating can shift classification to the appropriate processed-food or chocolate heading; review BOM, process, component proportions and label before locking HS.
10. OUTPUTS & POST-CLEARANCE OBLIGATIONS
01. Product-identification file: Phoenix dactylifera, spec, process, ingredients, whole/pitted state, packing/label and actual photos.
02. Shipment file: Invoice, PL, B/L/AWB, C/O/origin proof, customs declaration, duty/VAT and FTA records.
03. Specialist file: Phyto/quarantine registration/result where applicable; Form 04/food-safety notice or self-declaration + test report under the correct branch.
01. Complete original/supplementary labeling, lot/batch, origin, shelf life and SKU/shipment traceability.
02. Retain records for post-clearance review and comparison against later shipments.
03. Reassess when origin/supplier changes, sugar/filling/coating is added, bulk becomes retail, or the process changes.
11. TGIMEX SOLUTION
For dried dates, the key is to lock identity – processing level – HS – plant quarantine – food safety – C/O/FTA – VAT – origin before ETA, especially for Middle East/North Africa sources where tariff routes vary significantly.
Review Phoenix dactylifera, HS 0804.10.00, process, packing, Phyto/quarantine, country eligibility, VAT and FTA/C/O.
Align Invoice, PL, B/L/AWB, C/O, spec, COA, botanical identity, process, label, Phyto and food-safety/self-declaration records.
Track specialist milestones and coordinate Customs, inspection authority, port/warehouse, transport and post-clearance records.
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