Dried apricots and prunes may look like one “dried fruit” category, but import files must separate apricot from prune, bulk from retail and 100% fruit from sugar/additive preparations. A small change in product identity or processing can change HS, PQ, VAT and C/O treatment.

This guide maps HS – MFN/FTA – plant quarantine – food safety – Article 14 – self-declaration – additives – VAT – labeling, while separating candied fruit, paste/jam and deeper preparations.

Operational reference for importers · Updated 09 Sep 2026 · Final conclusions must be locked against product identity, process, ingredients/BOM, packing, origin and actual shipment records.

QUICK FACTS

SCOPE

Main scope

Dried apricots and prunes for food use, whole/halved, pitted or unpitted, mainly sun/mechanically dried; excluding candied, sugar-coated, jam/paste and deep-processed preparations.

HS 1

0813.10.00 – dried apricots

Heading 08.13 covers dried fruit other than headings 08.01–08.06. Dried apricots directly reference 0813.10.00.

HS 2

0813.20.00 – prunes

Prunes/dried plums directly reference 0813.20.00. Avoid a generic “dried fruit” description on commercial documents.

MFN

30%

The MFN schedule under Decree 26/2023 shows 30% for 0813.10.00 and 0813.20.00. Ordinary duty must be checked from the current schedule.

PROCESS & PACKING DEPENDENT

Circular 01/2024 marks both lines for PQ but notes a PQ exception for dried fruit that has been processed and packed in sealed, labeled packaging.

FOOD SAFETY / VAT

REVIEW SEPARATELY

Both lines are also marked for food-safety inspection. Goods only ordinarily pre-processed may qualify for non-taxable import VAT from 01 Jan 2026; sugar/additives/deeper processing require a fresh review.

Most common misunderstanding: the heading-08.13 exception is in the PQ column; it is not a food-safety exemption and not every retail pouch automatically qualifies.

2. TERMS & WHY THE PROCEDURE MATTERS

APRICOT

Dried apricot

Apricot dehydrated by sun/mechanical drying. The file should state pitted/unpitted status and whether SO₂/sulfites or preservatives are used.

PRUNE

Prune / dried plum

A dried plum. In AHTN 2022, 0813.20.00 corresponds to prunes.

Plant quarantine

Phytosanitary quarantine – control of plant articles and regulated pests. Applicability depends on HS, processing and packaging.

FOOD SAFETY

State food-safety inspection

Government inspection of imported-food safety; independent from plant quarantine.

SELF

Self-declaration

Procedure under Arts.4–5 of Decree 15/2018 for eligible processed prepacked foods.

ETA

Estimated Time of Arrival. For bulk/raw dried fruit, the Phyto/PQ and food-safety route should be locked before ETA.

Why it matters: a dried fruit can move from raw bulk → processed retail → candied/paste with only a few changes in process or ingredients, changing HS, PQ, food safety, VAT and labeling.

3. PRODUCT CLASSIFICATION & IDENTIFICATION

Before PO, obtain product identity, drying process, pit status, ingredients/BOM, moisture/spec, additives/preservatives, packing/artwork, intended use and origin.

Product scenario	Technical signs	Example	Evidence	Potential policy	Documents	Application note
Bulk/raw dried apricot	100% apricot; dried; large pack; pitted or unpitted	Dried apricot 5–20 kg/carton	Spec, photos, process, ingredient, moisture, packing	PQ + food safety + Art.14 + Customs	0813.10.00, Phyto where applicable, food-safety file, C/O	Highest-document branch.
Sealed labeled retail apricot	Processed to the relevant level and sealed/labeled	Retail dried apricot 200–500 g	Artwork, packing spec, process, ingredient	May fit PQ exception; food safety/self-declaration/labeling still reviewed	0813.10.00, food safety, self-declaration where applicable	PQ exception is not food-safety exemption.
Bulk prunes	100% prune/dried plum; whole/halved; pitted or unpitted	Prunes 10 kg/carton	Identity, process, moisture, pit status	PQ + food safety + Art.14 + Customs	0813.20.00, Phyto where applicable, food safety, C/O	Use clear prune/dried-plum wording.
Sealed labeled retail prunes	Processed dried prune in sealed labeled retail pack	Retail prunes 250 g	Artwork, packing, process, ingredient	May fit PQ exception; food safety/self-declaration/labeling remain separate	0813.20.00, food safety, label	Check actual processing and packaging.
Sugar-coated/candied dried fruit	Syrup, sugar coating, glazing or candied process	Candied apricot/plum	BOM %, process, finished photo	Potential Chapter-20 HS; food safety, self-declaration, additives, labeling, VAT	Review 20.06/20.08 or appropriate code	Do not retain 0813 merely from raw-material identity.
Paste/puree/jam	Grinding, cooking, concentration, added sugar/sweetener	Apricot/prune paste or jam	BOM, Brix, process, use	Review 20.07 or another preparation line	Do not apply 0813	Different product character.

Classification warning: “dried fruit” is not enough. Sugar syrup, glazing, cooking, puree/paste or other processing may require a new Chapter-20 classification from BOM + process.

4. HS CODE – DUTY – C/O

For dried fruit not transformed into another product, the direct branches are 0813.10.00 – apricots and 0813.20.00 – prunes. Current MFN reference: 30%.

Indicative HS	Description	Basis	Conditions	Ordinary duty	MFN	VAT	FTA/C/O	Documents
0813.10.00	Dried apricots	Heading 08.13	Dried apricot not transformed into another product	Check current ordinary tariff; 45% only where 150%-MFN rule applies	30%	Potentially non-taxable at import if only ordinarily pre-processed; deeper preparation requires review	EVFTA 0% from 2025; CPTPP 0% in 2026 if eligible	Identity, process, BOM, packing, origin/C/O, PQ/food safety
0813.20.00	Prunes	Specific prune line under 08.13	Dried plum/prune, whole/halved, pitted/unpitted	Check current ordinary tariff; 45% only where applicable	30%	Review under ordinary pre-processing rules	EVFTA 0%; CPTPP 0% in 2026 if eligible	Identity, pit status, process, packing, C/O, PQ/food safety
Review 2006.00.00	Fruit preserved by sugar/candied	Chapter 20	Sugar-preservation process	Final HS	Final HS	VAT by finished product	FTA by final HS	BOM, process, Brix, label
Review 2007.xx / 2008.xx	Jam/puree/paste/other fruit preparation	Deep processing changes product character	Cooking/grinding/concentration	Final HS	Final HS	VAT by finished product	FTA by final HS	BOM, process, use, artwork

SPECIAL PREFERENTIAL FTA / C/O CHECK

Origin	FTA	Origin proof	Preferential rate	Conditions	Documents	Note
EU	EVFTA	EVFTA origin evidence	0% in 2026 for 0813.10.00/0813.20.00	PSR/evidence met	Origin proof, Invoice, transport docs	Lock HS before proof issuance.
Chile	CPTPP	CPTPP origin certification	0% in 2026 if eligible	Origin rule met	Origin proof + commercial docs	Highly relevant for Chilean prunes.
Turkey	Do not apply EVFTA/CPTPP merely because cargo is from Europe	Usually compare against MFN absent another valid preference	Compare with MFN 30%	Turkey origin; no qualifying preference used	Commercial docs, origin evidence	Common dried-apricot route; model landed cost early.
China	ACFTA/RCEP	Form E / RCEP proof	Check 2026 schedule for final HS	PSR met	C/O, Invoice, transport docs	Do not assume 0% without checking.
ASEAN / Japan / Korea / UK	ATIGA, VJEPA/AJCEP/CPTPP/RCEP, AKFTA/VKFTA/RCEP, UKVFTA	Per qualifying agreement	Check 2026 schedule	PSR and valid evidence	Origin proof + commercial docs	Choose by actual origin.

C/O checklist: origin form/proof, WO/RVC/CTH/CTSH, third-party invoicing, direct transport, product description, HS, quantity/weight, origin, issue date and validity.

5. DOCUMENT PACKAGE & SUBMISSION PRINCIPLE

Manage the file in three layers: commercial, product/specialized, and registration/cross-check before clearance.

Commercial file

Invoice, Packing List, B/L/AWB, Contract/PO, C/O/origin proof, supplier/manufacturer data.

Technical / specialized file

Product identity, process, pit status, ingredients/BOM, moisture/spec/COA, additives, packing/artwork, Phyto where applicable, food-safety file.

Registration & cross-check

PQ where applicable; food-safety inspection; Art.14; self-declaration where in scope; HS/VAT memo before ETA.

Preparation rule: product identity, process, ingredients, packing, origin and HS must align across Invoice – Packing – B/L/AWB – C/O – Phyto – food-safety file – label.

File group	Documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Customs/value/logistics	Supplier + Importer + Forwarder	Generic “dried fruit” description	State dried apricots/prunes, net weight, packing, origin.
Product identity	Spec, process, ingredients/BOM, moisture, pit status, photos	HS/VAT/PQ	Manufacturer/QA	Sugar/sulfite/coating not disclosed	Lock 100% fruit vs processed formula.
PQ	PQ registration + Phytosanitary Certificate where applicable	Plant quarantine	Exporter + Importer	Bulk lacks Phyto or retail exception used without meeting conditions	Match Circular-01/2024 heading-08.13 note.
Food safety	Food-safety inspection; Art.14 where relevant; self-declaration where in scope	Food control	Importer/Compliance	PQ exception treated as food-safety exemption	Separate both layers.
C/O	C/O/origin proof	Preferential duty	Exporter/Supplier	HS/description mismatch	Pre-check draft after HS lock.
Label	Original + Vietnamese supplemental label; nutrition where applicable	Market circulation	Brand owner/Importer	Missing ingredients/origin/responsible entity	QA under current labeling rules.

6. LEGAL BASIS & SPECIALIZED-POLICY MATRIX

6.1. Legal basis to review

Type	Instrument	Authority	Effective/application	Role	Article/annex	Review note
HS/specialized control	Circular 01/2024/TT-BNNPTNT	MARD	20 Mar 2024	HS list for specialized inspection	Appendix II: 0813.10.00/0813.20.00 marked for food safety and PQ; PQ note excludes processed dried fruit in sealed labeled packaging	Bulk-vs-retail branch point.
Amendment to Circular 01/2024	Circular 18/2024/TT-BNNPTNT	MARD	13 Jan 2025	Amends and supplements parts of Circular 01/2024	Circular 01/2024 must be read in its amended status; for heading 08.13 review the current Appendix II	Do not assume the original 2024 text is wholly unchanged; this guide relies on the current heading-08.13 treatment.
Plant quarantine	Circular 14/2024/TT-BNNPTNT	MARD	15 Dec 2024	Current PQ/PRA list	Review plant-product groups and PRA trigger	Not every dried fruit is automatically PRA.
PQ procedure	Circular 33/2014/TT-BNNPTNT, amended	MARD	Current version	PQ dossier/inspection/certificate	Arts.6–7	Only where PQ applies.
Food safety	Decree 15/2018/ND-CP	Government	02 Feb 2018	Self-declaration/import inspection/exemptions/Art.14	Arts.4–5; 13–19; 14	Separate raw/bulk from processed prepacked.
2026 NEW–OLD	Resolution 15/2026/NQ-CP	Government	06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Decree-15 framework continues during suspension	Do not use suspended workflow.
2026 decentralization	Circular 22/2026/TT-BNNMT	Ministry of Agriculture and Environment	19 May 2026	Amends/decentralizes procedures	Identify competent authority for actual shipment	No click-by-click filing details.
MFN	Decree 26/2023/ND-CP	Government	15 Jul 2023	MFN tariff	0813.10.00 / 0813.20.00 = 30%	Recheck declaration date.
Ordinary duty	Decision 15/2023/QD-TTg / current schedule	Prime Minister	Current	Ordinary-duty principle	Potential 150% of MFN where applicable	45% only where rule applies.
EVFTA	Current EVFTA tariff	Competent authority	2026	EU preference	0813.10.00 / 0813.20.00 = 0%	Valid origin proof required.
CPTPP	Current CPTPP schedule	Competent authority	2026	CPTPP preference	Both lines at 0% by 2026	Especially relevant to Chile origin.
VAT 2026	Law 149/2025/QH15	National Assembly	01 Jan 2026	Non-taxable import goods	Crop products not transformed or only ordinarily pre-processed	Read with actual process.
VAT processing	Decree 181/2025/ND-CP and current amendments	Government	2026 framework	Clarifies ordinary preliminary processing	Drying/cutting and ordinary preservation	Sugar/coating/deep processing requires review.
Labeling	Decree 43/2017 amended by Decree 111/2021	Government	Current	Goods labeling	Name, quantity, dates, origin, responsible entity, ingredients	Lock retail artwork before ETA.
Food additives	Circular 24/2019/TT-BYT amended by Circular 17/2023	MOH	Current	Food-additive control	Review sulfite/SO₂/preservatives/glazing where used	Do not invent permitted limits.

NEW – OLD as of 09 Sep 2026: Decree 46/2026 and Resolution 66.13/2026 remain suspended under Resolution 15/2026; Decree 15/2018 continues as the operating food-safety framework during the suspension.

6.2. Policy matrix by scenario

Scenario	Basis	Potential policy	Authority	Trigger
Bulk dried apricot – 0813.10.00	Circular 01/2024 + Circular 14/2024 + Decree 15/2018	PQ + food safety + Art.14 + customs/C/O/VAT	PQ + food-safety authorities + Customs	Bulk/raw dried apricot not within packaging exception.
Sealed labeled retail apricot	Heading-08.13 note + Decree 15/2018	May be outside PQ if exact conditions are met; food safety/self-declaration/label remain	Food-safety authority + Customs	Processed and sealed labeled packaging.
Bulk prunes – 0813.20.00	Circular 01/2024 + Circular 14/2024 + Decree 15/2018	PQ + food safety + Art.14 + customs/C/O/VAT	PQ + food-safety authorities + Customs	Bulk/raw prunes.
Sealed labeled retail prunes	Heading-08.13 note + Decree 15/2018	May be outside PQ; food safety/self-declaration/label remain	Food-safety authority + Customs	Exact processing + packaging conditions met.
Candied/sugar-coated fruit	Chapter 20 + Decree 15/2018 + additives/labeling	Different HS; food safety/self-declaration/additives/VAT by finished product	Food-safety authority + Customs	Sugar/syrup/coating changes product character.
Paste/jam/puree	20.07/20.08 or appropriate code + Decree 15/2018	Prepared-food HS; food safety/label/VAT by finished product	Food-safety authority + Customs	Grinding/cooking/concentration/deeper processing.

7. TIMING, FEES & RISK COSTS

Do not use one fixed lead time for all SKUs. Timing depends on PQ, food-safety records, self-declaration, origin/C/O and dossier completeness.

Stage	Work	Recommended timing	Target output	Delay risk
1. Lock SKU	Apricot/prune; whole/half; pit status; bulk/retail; 100% fruit vs additives	Before PO	Product master + HS draft	Wrong HS/PQ/VAT.
2. Review origin/FTA	Select MFN/EVFTA/CPTPP/other FTA by origin	Before purchase	Landed-cost plan	Missed preference/wrong proof.
3. Review PQ	Bulk vs processed sealed labeled; prepare Phyto where required	Before shipment	PQ route + Phyto draft	Missing Phyto/storage.
4. Food safety/self-declaration/label	Art.14, inspection, self-declaration, additives and artwork	Before ETA	Food-safety file + label status	Supplementation/testing.
5. Freeze docs	Align Invoice/Packing/B/L/C/O/product/process/packing/Phyto/food safety	Before ETA	Shipment file	Description/HS/origin mismatch.
6. Customs & specialized control	Registration where needed, declaration/channel, duty/VAT	When ready	Specialized result + release	DEM/DET/storage.
7. Post-clearance	Supplemental label, retention, change control	Before circulation/post-entry	Complete lot file	Post-entry/traceability risk.

Cost layers: duty/VAT; PQ/testing/food-safety fees where applicable; labeling; port/warehouse/trucking; storage/DEM/DET. Do not publish one universal fee before the branch is locked.

8. PRACTICAL E2E PROCESS

STEP 01

Review product

Lock apricot vs prune, whole/half, pit status, 100% fruit vs sugar/sulfite/coating, bulk vs retail.

STEP 02

Lock HS – duty – C/O

Use 0813.10.00 for dried apricots and 0813.20.00 for prunes while they remain dried fruit. Model MFN/EVFTA/CPTPP.

STEP 03

Prepare specialized file

Review PQ under Circular 01/2024; supplier prepares Phytosanitary Certificate where required. Prepare food-safety file in parallel.

STEP 04

Determine applicable method

Review Decree 15 Arts.13–19 and Art.14; processed prepacked goods may require self-declaration; review additives if sulfite/preservatives are used.

STEP 05

Freeze docs before ETA

Cross-check Invoice – Packing – B/L/AWB – C/O – identity – process – ingredients – packing – Phyto – food safety – label.

STEP 06

Declare / handle customs channel

Describe dried apricots/prunes, processing level and packaging clearly; keep supporting process/spec ready.

STEP 07

Complete checks – tax – clearance

Track PQ/food safety, C/O, VAT and tax obligations against final HS/process.

STEP 08

Post-clearance

Complete labeling, retain records by SKU/lot and re-review changes in supplier, origin, additives, sugar/coating or packing.

Before ETA: lock product identity + process + ingredients/BOM + packing + HS + PQ route + food-safety route + C/O + VAT.

Main blockers: bulk cargo lacks Phyto; retail pack does not truly meet the exception; sulfite/sugar/coating omitted from BOM; C/O uses another HS; or candied/paste product is still declared in 0813.

9. FAQ

Which HS applies to dried apricots?

If still dried apricot and not another prepared product, reference 0813.10.00.

Which HS applies to prunes?

Prunes/dried plums reference 0813.20.00.

What is the MFN rate?

Decree 26/2023 shows 30% for both lines; recheck amendments on declaration date.

Are dried apricots/prunes subject to plant quarantine?

Both lines are marked for PQ, with a heading-08.13 PQ exception for processed dried fruit packed in sealed labeled packaging.

Does the PQ exception also exempt food-safety inspection?

No. Food-safety inspection is separate.

Does bulk dried fruit need a Phytosanitary Certificate?

Where the actual shipment is PQ-controlled, review the exporting-country Phytosanitary Certificate under the current PQ procedure.

How should SO₂/sulfites be handled?

Review formula/process, permitted additive use, food-safety records and labeling; do not assume a limit.

What EVFTA rate applies?

EVFTA shows 0% in 2026 for 0813.10.00/0813.20.00 where origin requirements are met.

What about Chilean prunes?

CPTPP has reduced 0813.20.00 to 0% by 2026 for qualifying origin.

Can candied fruit stay in 0813?

Not automatically. Sugar/syrup/coating may shift classification to Chapter 20 such as 20.06/20.08 or another appropriate line.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Identity, drying process, pit status, moisture/spec/COA, ingredients/BOM and packing version.

PQ file

Where applicable: PQ registration, Phytosanitary Certificate and import PQ result/certificate.

Food-safety file

Inspection, Art.14 where applicable, self-declaration for processed prepacked, tests/additive records and exemption evidence if any.

Shipment file

Invoice, Packing, B/L/AWB, origin/C/O, customs declaration, tax/VAT memo and specialized results.

Label & circulation

Original/supplemental label, ingredients/additives, nutrition where applicable, origin and responsible entity.

CHECK

Change control

Bulk ↔ retail, added sugar/sulfite/coating, supplier/origin/packing changes or conversion to paste/jam trigger fresh HS – PQ – food safety – VAT – C/O review.

Target state: maintain one evidence chain: product identity → process → ingredients → packing → HS → PQ → food safety/Art.14 → VAT → C/O → declaration → label.

Clearance is not the end. Supplier, origin, additives, sugar/coating, process or packing changes trigger a fresh review.

11. SOLUTIONS FROM TGIMEX

The earliest items to lock are apricot/prune identity – process – ingredients – HS – PQ – food safety – VAT – C/O.

Pre-ETA review

Lock apricot/prune identity, 0813.10/0813.20 vs processed branch, PQ, food safety, Art.14, VAT and FTA/C/O before shipment.

Compliance-file control

Cross-check Invoice, Packing, B/L/AWB, Phyto where applicable, C/O, product/spec, process/BOM, food-safety/self-declaration and label.

Operations/logistics coordination

Synchronize PQ – food safety – declaration – channel – tax – release to reduce storage caused by wrong branch or missing Phyto/C/O.

Importers should work with a team experienced in logistics, documentation, customs and specialized policy to review the shipment before ETA and reduce storage, supplementation and unplanned costs.

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