Dried wood ear and dried snow fungus are both under heading 07.12, but they do not share one HS code: wood ear is 0712.32.00, while snow fungus is 0712.33.00. The operational risk is also regulatory: the shipment may fall under plant quarantine, state food-safety inspection, or the self-declaration route for processed prepacked food.

Operational reference for import-export enterprises. Scope: dried Auricularia spp. and Tremella spp., whole/cut/broken/powdered, but not further prepared.

1. OVERVIEW & SCOPE

Before ETA, lock four items: species, processing level, packing format, and market use. Bulk raw material, labeled retail packs, seasoned mushrooms and canned products should not use one single checklist.

HS 01

0712.32.00 – Wood ear

For dried Auricularia spp., whole/cut/sliced/broken or powder, if not further prepared.

HS 02

0712.33.00 – Snow fungus

For dried Tremella spp., whole/cut/sliced/broken or powder, if not further prepared.

Quarantine layer with an exception note

Circular 01/2024 marks both codes for quarantine and carries a 07.12 exception note for sliced/dried/powdered goods packed in labeled packaging.

FOOD

Food-safety inspection layer

Circular 01/2024 also marks both codes for state food-safety inspection; bulk food shipments require review of reduced/normal/tightened methods under Decree 15.

DUTY

MFN 30%

Both codes have reference MFN 30% and ordinary duty 45%. ACFTA/ATIGA may reach 0% where origin requirements are met.

VAT

Do not lock by HS alone

VAT depends on processing status and transaction stage; ordinarily pre-processed goods may qualify for non-taxable treatment at import.

Do not group all “dried mushrooms” together: shiitake is 0712.34.00; truffles 0712.39.10; other mushrooms may fall under 0712.39.90.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

AURICULARIA

Wood ear

Auricularia spp.; dried and not further prepared mainly points to 0712.32.00.

TREMELLA

Snow fungus

Tremella spp./jelly fungus; dried and not further prepared mainly points to 0712.33.00.

Plant quarantine

Specialist inspection of quarantinable objects; heading 07.12 requires reading the exception note together with packing/processing facts.

FSI

State food-safety inspection

Imported-food inspection using reduced, normal or tightened methods where the shipment falls within scope.

SELF-DECL.

Product self-declaration

Applies to processed prepacked food under Article 4 of Decree 15; it should not automatically be imposed on every bulk dried-mushroom shipment.

ETA

Estimated Time of Arrival

Deadline for locking HS, quarantine/Phyto if applicable, food-safety dossier, C/O and labeling.

Core branch: bulk dried raw material and processed prepacked retail food may follow different compliance routes.

“Dried” does not mean blanket exemption: the quarantine exception note has a defined scope; food-safety, self-declaration and labeling must still be reviewed separately.

3. DETAILED PRODUCT IDENTIFICATION

The dossier should identify species, process flow, moisture, ingredients, whole/sliced/broken/powder form, packing, original label, intended use and actual photos.

Product/situation	Features to check	Example	Evidence	Possible policy	Documents	Application note
Dried wood ear – bulk	Auricularia spp.; dried only; no seasoning	Dried wood ear, bulk	Spec, species, process, COA, photos	HS 0712.32.00; review quarantine + food safety	Phyto if applicable, Invoice, PL, C/O, FSI dossier	Primary scope.
Dried snow fungus – bulk	Tremella spp.; dried only; not blended	Dried snow fungus, bulk	Spec, species, process, COA	HS 0712.33.00; review quarantine + food safety	Phyto if applicable, commercial docs, FSI dossier	Separate HS by species.
Powdered form	Dried + ground only; no additives	Dried mushroom powder	Process, ingredients, particle size	May remain 0712.32/.33 if species is correct and not further prepared	Spec, packing, label	Blended powder requires reclassification.
Sealed labeled retail pack	Retail pack; determine processing before packing	Retail dried mushroom pack	Label, process, ingredients, packing	Review quarantine exception, self-declaration and FSI scope	Label, test report, self-declaration if applicable	Do not apply bulk checklist mechanically.
Roasted/seasoned/fried	Heat treatment/flavoring creates ready-to-eat product	Seasoned crispy mushroom	Formula, process, label	May move to Chapter 20; self-declaration + labeling	Ingredients, process, label, tests	Do not default to 0712.32/.33.
Canned/preserved	Processed or preserved beyond heading 07.12	Canned/preserved mushroom	Process, brine, sterilization	Review 20.03 or another appropriate code	Formula, process, label	Outside dried-mushroom scope.
Sample/export-production input	Special purpose, not normal domestic circulation	Sample/export-production input	PO, purpose, customs regime	Possible Decree 15 exemptions depending on use; quarantine still reviewed by actual goods	Purpose docs, customs type	No blanket exemption.

Classification warning: generic “dried mushroom” wording can cause a wrong switch between 0712.32.00, 0712.33.00, 0712.34.00 and 0712.39.90.

4. HS CODE – TAX – C/O

Heading 07.12 covers dried vegetables in whole, cut, sliced, broken or powdered form, but not further prepared. Vietnam has dedicated lines for Auricularia and Tremella, so species must be locked before customs filing.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Description	Classification basis	When applicable	Ordinary duty	MFN	VAT	C/O/FTA review	Evidence
0712.32.00	Dried wood ear (Auricularia spp.)	Auricularia; whole/cut/broken/powder; not further prepared	No seasoning/blending into another preparation	45%	30%	Review by status: may be non-taxable at import where only ordinarily pre-processed; processed goods require fresh VAT review	ACFTA, ATIGA, RCEP, AHKFTA, AKFTA/VKFTA, AJCEP/VJEPA, EVFTA…	Species, process, ingredients, packing, C/O
0712.33.00	Dried snow fungus (Tremella spp.)	Tremella; whole/cut/broken/powder; not further prepared	No seasoning/blending into another preparation	45%	30%	Review by status: may be non-taxable at import where only ordinarily pre-processed; processed goods require fresh VAT review	ACFTA, ATIGA, RCEP, AHKFTA, AKFTA/VKFTA, AJCEP/VJEPA, EVFTA…	Species, process, ingredients, packing, C/O
Reclassify	Roasted/seasoned mushroom	Processed ready-to-eat food	Heat treatment/flavoring	Check new HS	Check new HS	Check processed-food VAT	FTA by new HS	Formula, process, label
Reclassify	Canned/otherwise preserved mushroom	Processing exceeds 07.12 scope	Brine/sterilization/preservation	Review 20.03 or suitable code	Check new HS	Check VAT by final product	FTA by new HS	Process, ingredients, label

The reference ordinary rate of 45% reflects the 150%-of-MFN mechanism where Decision 15/2023/QD-TTg applies. VAT should not be fixed solely from HS.

SPECIAL PREFERENTIAL C/O/FTA ROUTES TO REVIEW

Origin/route	FTA	Origin proof	Special preferential rate	Conditions	Documents	Application note
China	ACFTA	Form E	0% for 0712.32.00 and 0712.33.00 under the current ACFTA schedule	Meet PSR, origin and documentary rules	Form E, Invoice, B/L, HS, species	For China, ACFTA is often more favorable than RCEP for these two codes.
China/RCEP partners	RCEP	RCEP origin proof	2026 is not automatically 0%; partner schedules may be around 15%–16.4% depending on the schedule	Use correct partner schedule + PSR	Origin proof, Invoice, B/L	Do not merge all RCEP partners into one rate.
ASEAN	ATIGA	Form D / e-Form D	0% in 2026 where eligible	Meet ASEAN origin and PSR	C/O, transport docs	ASEAN seller does not automatically mean ASEAN origin.
Hong Kong	AHKFTA	AHKFTA origin proof	2026 reference 6% for both codes	Meet origin/PSR/transport rules	Origin proof + commercial docs	2027 schedule may reach 0%; this article uses 2026.
Korea/Japan	AKFTA/VKFTA/RCEP; AJCEP/VJEPA/RCEP	Applicable proof	Review the most beneficial 2026 schedule	Meet PSR, origin and documentary requirements	C/O + Invoice + B/L	Multiple FTAs may coexist.
EU/UK/Australia-NZ	EVFTA/UKVFTA/CPTPP/AANZFTA	Applicable proof	Review 2026 special tariff schedule	Meet origin and certification rules	Origin proof + commercial docs	Use the FTA matching the actual country of origin.

C/O checklist: proof/form; WO/RVC/CTH/CTSH; HS 0712.32.00/0712.33.00; species; whole/sliced/powder description; third-party invoice; direct transport; quantity/weight; origin; issue date and validity.

5. DOCUMENT SET & SUBMISSION PRINCIPLES

Separate the dossier for bulk raw material from processed prepacked retail food. This distinction drives whether the shipment follows imported-food inspection or mainly self-declaration + labeling.

Commercial documents

Invoice, Packing List, B/L/AWB, Contract/PO if any, C/O; description should lock species + dried + form + bulk/retail.

Technical/specialist documents

Spec, COA, species, process, ingredients, original label/packing, Phyto where quarantine applies, and evidence supporting an exception if any.

Authority-submission dossier

Form 04 food-safety registration where applicable; Packing List; self-declaration + test report for Article 4 products; method-specific evidence where relevant.

Document-control rule: Invoice → PL → B/L/AWB → C/O → species/spec → label → Phyto/quarantine → food-safety dossier → customs declaration must align on product, proposed HS, origin, weight and packing.

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 dried mushroom; no species	State Auricularia/Tremella + product form
HS classification	Spec, species, process, photos, ingredients	Choose 0712.32 or 0712.33	Supplier + Importer	Tremella treated as generic other mushroom; seasoned goods still filed in 0712	Check species + process + ingredients
Plant quarantine	Registration/Phyto where applicable; packing/label evidence for exception review	Pre-clearance quarantine where applicable	Exporter + Importer/Forwarder	Assuming all dried mushrooms always require Phyto or never require it	Apply 07.12 note to actual packing/process
Food-safety inspection	Form 04, self-declaration if dossier requires, PL and method evidence	Normal/tightened inspection where in scope	Importer/Compliance	Failing to distinguish bulk from processed prepacked food	Review Decree 15 Arts. 13, 16–19 + 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	Using self-declaration for a bulk product outside scope or using an invalid test report	Confirm processed/prepacked status first
C/O	Form E/D or applicable FTA proof	Preferential duty	Exporter	Wrong HS/species; third-party invoice issue	Pre-check draft C/O before issuance

Pre-ETA point: Decision 1908/2026 states the imported-food inspection procedure for plant-origin food excludes processed, prepacked foods and the Article 13 Decree 15 cases. A retail processed prepacked product should therefore not be forced mechanically into the bulk inspection route.

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	0712.32.00; 0712.33.00	Dedicated lines for Auricularia and Tremella.
Specialist HS list	Circular 01/2024/TT-BNNPTNT	Former MARD	20 Mar 2024	Marks 0712.32/.33 for quarantine + food-safety inspection	Appendices I/II; items 880–881	Heading 07.12 carries a quarantine exception note linked to processing/packing.
Quarantine list – NEW/OLD	Circular 14/2024/TT-BNNPTNT / Circular 30/2014	Former MARD	Circular 14 effective 15 Dec 2024	Quarantinable/PRA object list	Arts. 1–2	Review actual origin/commodity trigger.
Quarantine procedure	Circular 33/2014/TT-BNNPTNT and effective amendments	Former MARD/MAE	Effective portions	Registration, inspection and quarantine certificate	Arts. 6–7/forms	Only where shipment remains in quarantine scope.
Current quarantine procedure	Decision 3445/QD-BNNMT	Ministry of Agriculture & Environment	Issued 28 Aug 2026	Current import-quarantine administrative procedure	Compliant shipment commonly 24 hours from start of quarantine	May extend for technical reasons.
Food safety	Decree 15/2018/ND-CP + Resolution 15/2026/NQ-CP	Government	Resolution effective 6 Apr 2026	Decree 15 remains operational while Decree 46/2026 is suspended	Arts. 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 19 May 2026	Updates authority/procedures for imported-food inspection	Procedures 1.003814 and 2.001604	Normal/tightened methods handled 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 mechanism	0712.32/.33 MFN 30%; ordinary 45%	Special FTA schedules separate.
China FTAs	Decree 118/2022/ND-CP + Decree 129/2022/ND-CP	Government	Schedules 2022–2027	Special preferential duty	ACFTA 0%; RCEP 2026 varies by schedule	Do not assume RCEP beats ACFTA.
VAT	VAT Law 48/2024/QH15 and amendments; Decree 181/2025/ND-CP amended by Decrees 359/2025 and 144/2026	National Assembly/Government	Updated 2026	Determines non-taxable/5%/8%/10% treatment by product status/transaction stage	VAT Law Art. 5; Decree 181 and amendments	Do not fix VAT by HS only.
Label	Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP	Government	Decree 111 effective 15 Feb 2022	Imported-goods and supplementary labeling	Mandatory information/supplementary label	Retail food has additional food-label content.
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/file review	Shipment-specific	Specialist results must match customs records.

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 level	Trigger
Bulk dried wood ear – Auricularia	Circular 01/2024 + Decree 15	HS 0712.32.00; review quarantine; food-safety inspection if in scope	PQ authority + provincial food-safety authority + Customs	Bulk food ingredient, not exempt
Bulk dried snow fungus – Tremella	Circular 01/2024 + Decree 15	HS 0712.33.00; review quarantine; food-safety inspection if in scope	PQ authority + food-safety authority + Customs	Same logic, different HS
Sliced/dried/powdered and packed in labeled packaging	07.12 note Circular 01/2024	May fall within quarantine exception; food safety reviewed separately	Specialist authority + Customs	Actual process + packing + label match note
Processed prepacked retail food	Decree 15 Arts. 4–5, 13 + Decision 1908/2026	Self-declaration; may sit outside normal/tightened imported-food inspection procedure	Food authority + Customs	Genuinely processed and prepacked food
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	3-day document review or 7-day sampling/testing	Provincially assigned/designated agency	Not reduced or tightened trigger exists
Roasted/seasoned/canned mushrooms	Processed-product HS + Decree 15	Reclassify HS; self-declaration/label/food-safety rules for processed food	Food authority + Customs	Processing exceeds 07.12 scope

7. TIMELINE, FEES & RISK COSTS

Stage	Operational point	Timing/basis	Cost layer	Main risk
Species/HS review	Before PO/booking	Depends on spec/process/photos	Internal/advisory if any	0712.32 ↔ 0712.33 error or processed product misclassified
Quarantine/exception review	Before shipment	Depends on packing/process and current list	Quarantine cost if triggered	Unnecessary Phyto or missing Phyto where required
Plant quarantine if applicable	At start of quarantine	2026 procedure: compliant lot commonly 24 hours	Quarantine/sampling/treatment fees	Phyto error; pest finding
Normal food-safety inspection	Before/at arrival	Decision 1908/2026: 3 working days	Inspection/testing if incurred	Supplementation; wrong method/authority
Tightened food-safety inspection	When triggered	Decision 1908/2026: 7 working days	Testing + logistics	Storage/DEM/DET while awaiting result
Customs	After specialist conditions	Depends on Green/Yellow/Red channel	Duty, port/warehouse/trucking	Loss of 0% preference, VAT error, specialist-file mismatch

China-route cost risk: if ACFTA eligibility exists but Form E fails, duty may revert to MFN 30%; incorrect bulk/retail or quarantine branching can add storage exposure.

8. PRACTICAL E2E WORKFLOW

STEP 01

Lock species & condition

Auricularia or Tremella; whole/sliced/broken/powder; bulk or retail; dried-only or seasoned/processed.

STEP 02

Lock HS – tax – C/O

0712.32.00 for wood ear; 0712.33.00 for snow fungus; estimate MFN 30%, ordinary 45%, VAT and FTA preference.

STEP 03

Review quarantine

Cross-check Circular 01/2024 + Circular 14/2024 and the 07.12 note; determine whether Phyto/quarantine registration is required.

STEP 04

Review food safety & self-declaration

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

STEP 05

Freeze documents before ETA

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

STEP 06

Customs declaration & channel

Green is mainly automated; Yellow reviews documents; Red may include physical inspection plus specialist documents.

STEP 07

Complete specialist result – tax – clearance

Submit quarantine/food-safety result if applicable, handle C/O and VAT, then complete clearance and pickup.

STEP 08

Post-clearance & change control

Retain SKU/batch files; changes in species, supplier, process, bulk→retail packing or seasoning require reassessment.

Before ETA: lock species + HS + process + packing/label + Form E/D + quarantine exception analysis + food-safety method before cargo departs.

Main blockers: vague “dried fungus” invoice; species not confirmed; retail pack treated like bulk; wrong interpretation of quarantine note; self-declaration without valid test report.

9. FAQ

1. Do dried wood ear and dried snow fungus use the same HS code?

No. Auricularia spp. is 0712.32.00; Tremella spp. is 0712.33.00 when dried and not further prepared.

2. Does sliced or powdered form change the HS code?

Not automatically. Heading 07.12 includes whole, cut, sliced, broken or powdered forms, provided the product is not further prepared.

3. Are dried mushrooms always subject to plant quarantine?

Circular 01/2024 marks both codes for quarantine, but heading 07.12 carries an exception note for sliced/dried/powdered goods packed in labeled packaging. Check the actual shipment.

4. Does a retail dried-mushroom pack require imported-food inspection?

Do not apply the bulk route mechanically. Decision 1908/2026 excludes processed prepacked foods from the stated imported-food inspection procedure; self-declaration and other duties must then be reviewed.

5. Do dried mushrooms require self-declaration?

Where the product is processed prepacked food under Article 4 of Decree 15, self-declaration should be reviewed. Bulk dried raw material should not automatically inherit the same conclusion.

6. What is the core self-declaration dossier?

Under Article 5 of Decree 15, the core file is Form 01 self-declaration plus a food-safety test report issued within 12 months under the statutory conditions.

7. What is the MFN duty?

Both 0712.32.00 and 0712.33.00 have reference MFN 30% and ordinary duty 45%.

8. Can China-origin goods get 0% duty?

Yes, where ACFTA conditions are met and Form E is valid. RCEP 2026 is not automatically 0%, so compare available agreements.

9. What VAT rate applies?

Do not fix one rate only from HS. Ordinarily pre-processed agricultural goods may be non-taxable at import, while processed goods and domestic trading can follow different VAT treatments.

10. Can roasted/seasoned mushrooms remain under 0712.32/.33?

Not automatically. Once the goods are further prepared as ready-to-eat food, reclassification plus processed-food self-declaration, labeling and VAT review may be required.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Spec, species, process, ingredients, packing/label and photos supporting 0712.32/0712.33 or any reclassification.

Shipment file

Invoice, PL, B/L/AWB, C/O, customs declaration, duty/VAT, origin and net weight by shipment.

Quarantine file

Phyto/registration/quarantine result where applicable, or evidence supporting the relevant exception.

Food-safety file

Form 04, imported-food inspection result, or self-declaration/test report depending on the applicable branch.

Label & traceability

Original/supplementary labels, lot/batch, supplier, origin, shelf life and traceability for retail/bulk format.

CHECK

Change management

Species, supplier, process, added ingredients, packaging or intended-use changes require reassessment of HS – quarantine – food safety – VAT – C/O.

Target state: correct species; defensible HS/tax/C/O; correct quarantine–food-safety–self-declaration branch; aligned records; batch-level traceability.

Clearance is not the end: a supplier switch from bulk to retail pack or the addition of seasoning can materially change the next shipment’s compliance route.

11. TGIMEX SOLUTION

For dried wood ear/snow fungus, the main challenge is correctly branching species – HS – quarantine – imported-food inspection – self-declaration – C/O – VAT before ETA, instead of treating every “dried mushroom” shipment the same.

Pre-ETA review

Review Auricularia/Tremella, HS 0712.32/0712.33, process, packing, quarantine note, food-safety method, VAT and FTA/C/O.

Compliance dossier control

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

Operational/logistics coordination

Track specialist milestones and coordinate Customs, inspection authority, port/warehouse, transport and post-clearance records.

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