“Dried / processed abalone” is not one HS code. Goods may be 0307.87.10, 0307.87.20 or 1605.57 depending on processing. Wrong process, package or state can change HS, tax, AQ and FS.

From 13 Jan 2026, aquatic quarantine operates under Circular 03/2026/TT-BNNMT; deep-processed dried goods should not be treated mechanically like fresh/chilled/frozen goods.

Operational reference for import-export businesses · Updated through 10 Sep 2026.

1. QUICK SUMMARY & SCOPE

PRODUCT GROUP

Haliotis spp. abalone

Aquatic mollusc; this guide focuses on dried, smoked or otherwise prepared/preserved food products.

REFERENCE HS

0307.87.10 / 0307.87.20 / 1605.57

Branch by processing: dried–salted–brined; smoked; or prepared/preserved beyond Chapter 03.

SPECIALIZED CONTROL

Food safety; AQ by actual state

Fresh/chilled/frozen abalone is within the current quarantine layer; dried/deep-processed product requires a Circular 03/2026 state/process review.

MARKET CIRCULATION

Self-declaration + label

Ordinary processed prepacked food requires Decree 15 self-declaration review, import food-safety inspection and Vietnamese labeling.

TAX

0307.87.10: 10% · 1605.57: 25%

0307.87.10 has a reference MFN of 10%; 1605.57.10/.90 have 25%. For 0307.87.20 smoked abalone, keep the current-tariff recheck before quoting a final rate.

KEY BLOCKER

Species + process + packaging

Lock Haliotis spp., exporting country, process, state, packaging and storage. If the AQ branch is actually triggered, also review establishment eligibility and the applicable Veterinary/Health Certificate.

Scope: Haliotis spp. dried, smoked, seasoned, cooked/sauced, retort/canned food. Live/fresh/chilled/frozen, powder/extract/composite or non-Haliotis species require separate branches.

Warning: dried does not automatically mean 0307.87.10 after deeper preparation; vacuum pack does not automatically mean 1605.57.10.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HALIOTIS

Haliotis spp.

Scientific genus used by the HS nomenclature for abalone; obtain supplier scientific identification.

Aquatic animal quarantine

Current veterinary control under Circular 03/2026; determine scope from actual product state.

PROCESS FLOW

Manufacturing process flow

Shows boiling/steaming, shell removal, drying/freeze-drying, smoking, seasoning, saucing, retort/sterilization and packing.

AIRTIGHT

Airtight retail packaging

Branching criterion for 1605.57.10 after the product is first proven to belong to 1605.57.

Food safety

Import food inspection, self-declaration and Vietnam market-circulation obligations.

C/O

Origin proof

Supports FTA duty after final HS; does not replace food safety or quarantine where applicable.

Why this matters: freeze-dried, smoked and braised-retort abalone can follow different HS/policy paths.

Key reminder: obtain ingredients, scientific name, process flow, storage, heat treatment and packaging specification.

3. PRODUCT CLASSIFICATION & DETAILED IDENTIFICATION

Before legal analysis, lock Haliotis spp., shell/meat form, dry/smoke/cook/sauce/retort process, ingredients, storage and packaging.

DETAILED PRODUCT CLASSIFICATION TABLE

Product/scenario	What to check	Example	Evidence	Potential policy	Dossier	Application note
Merely dried/salted/brined abalone	Haliotis spp.; process stops at drying/dehydration/freeze-drying/salting/brining	Dried/freeze-dried abalone	Scientific name, process, ingredients, photos	Review 0307.87.10; FS; AQ by state/scope	Spec, process, label, commercial docs	Freeze-drying remains drying; do not move to 1605 automatically.
Smoked abalone	Haliotis spp.; smoking is the relevant treatment	Smoked abalone	Smoking process, ingredients, photos	Review 0307.87.20; FS; AQ by actual state	Spec, process, label	Additional deeper preparation may require 1605.
Prepared/preserved abalone – airtight retail	Sauced/cooked/retort/canned/sterilized or otherwise beyond 0307; airtight retail pack	Braised abalone in sauce, canned abalone	Formula, process, package, heat treatment	Review 1605.57.10; FS; self-declaration; label	Formula, process, package, test	Vacuum packaging alone does not create 1605 classification.
Prepared/preserved abalone – other	Prepared/preserved under 1605 but not airtight retail branch	Bulk prepared abalone	Formula, process, packing	Review 1605.57.90; FS	Product dossier	Assess package at import.
Chilled/frozen product marketed as processed	Actual storage remains chilled/frozen	Frozen cooked abalone	Temperature, process, package, transport	Review 0307.83/0307.81 or relevant branch; AQ may apply	AQ certificate/file + FS + cold chain	“Processed” does not remove AQ when actual state remains in scope.
Composite/extract/powder	Abalone no longer presented as mollusc whole/pieces within 0307/160557	Soup base, extract powder	Formula, process, use	May require Chapter 16/21/other heading	Full formula/process	Do not use 0307/160557 merely because the name contains abalone.

4. HS CODE – TAX – C/O

Classify by processing degree and final state: 0307 covers dried/salted/brined and smoked abalone; 1605 applies where prepared/preserved beyond 0307.

HS BRANCH

0307.87.10 / .20 / 1605.57

Three main directions: dried–salted–brined; smoked; prepared/preserved.

CLASSIFICATION BASIS

Species + process + final state

Scientific name, ingredients, heat/retort/smoke, storage and package are core evidence.

MFN / ORDINARY

0307.87.10: 10% · 1605.57: 25%

0307.87.10 reference MFN 10%/ordinary 15%; 1605.57.10/.90 reference MFN 25%/ordinary 37.5%. Do not hard-code a 0307.87.20 rate without a fresh tariff check.

VAT

Branch raw-dried vs processed

Ordinarily preliminarily processed aquatic products may be non-taxable at import; prepared abalone otherwise at 10% requires an 8% reduction review.

C/O / FTA

By origin + final HS

Do not apply one FTA rate across both 0307 and 1605.

LOCK BEFORE DECLARATION

8-digit HS → FTA detail

Crosswalk different code levels before landed-cost calculation.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Description/group	Classification basis	Conditions	Ordinary duty	MFN duty	VAT	C/O/FTA review	Evidence
0307.87.10	Haliotis spp., dried, salted or in brine	0307.87 other-form abalone	Does not exceed dry/salt/brine scope	15% if ordinary tariff mechanism applies	10%	May be non-taxable at import if only ordinarily preliminarily processed; verify process	Review FTA by origin	Species, process, ingredients, photos
0307.87.20	Smoked abalone	0307.87 smoked branch	Still smoked mollusc within 0307	Recheck current tariff before quoting	Recheck current tariff at final code	VAT depends on actual processing; do not assume non-taxable solely from 0307	Review FTA	Process, smoking, ingredients, storage
1605.57.10	Prepared/preserved abalone, airtight retail packaging	1605.57 + package	Beyond 0307 + airtight retail	37.5% if ordinary tariff applies	25%	8% if eligible for current reduction; otherwise 10%	Review 2026 FTA	Formula, process, package, test
1605.57.90	Prepared/preserved abalone – other	1605.57	Beyond 0307; not .10	37.5% if applicable	25%	8% if eligible; otherwise 10%	Review 2026 FTA	Formula, process, packing
0307.83 / 0307.81 competing	Frozen / live-fresh-chilled abalone	Actual state	Not truly dried/prepared as described	By final code	By final code	By final code/state	FTA by final code	Temperature, species, state
Other composite/extract branch	Soup/extract/powder or product outside 0307/160557 presentation	Formula + essential character	Only after 0307/1605 exclusion	Do not use whole/pieces abalone rate	Do not use whole/pieces abalone rate	By final HS	FTA by final HS	Full formula/process/use

C/O / FTA REVIEW BY IMPORT ROUTE

Route/origin	FTA	Origin proof	Special preferential rate	Conditions	Dossier	Application note
China	ACFTA / RCEP	Form E / RCEP proof	Check 2026 schedule at final 0307.87 or 1605.57	Meet PSR/document rules	C/O, Invoice, B/L, crosswalk	0307 and 1605 may have different schedules.
ASEAN	ATIGA	Form D / ATIGA proof	Check 2026 schedule	Meet origin rules	C/O + commercial docs	Lock final HS first.
Korea / Japan	VKFTA/AKFTA/RCEP; VJEPA/AJCEP/CPTPP/RCEP	Relevant proof	Check 2026 schedule	Meet chosen agreement PSR	Origin dossier	Do not mix FTA criteria.
Australia / New Zealand	AANZFTA / CPTPP / RCEP	Relevant proof	Check 2026 schedule	Meet PSR/transport rules	Origin + shipping docs	Choose agreement by final HS.
EU / UK	EVFTA / UKVFTA	EUR.1 / permitted origin statement	Check 2026 schedule	Meet PSR/certification	Origin + Invoice/B/L	Shipping country alone does not prove origin.

C/O CHECKLIST: proof type, PSR, HS, dried/smoked/prepared description, scientific name where relevant, quantity/weight, origin, issue date, third-party invoice, transport and authentication; crosswalk different code levels.

5. DOSSIER & PREPARATION

Use a “one source of truth – multiple procedures” approach: scientific name, process, package, storage and manufacturer must be consistent across HS, AQ if any, FS, label, C/O and customs.

Commercial dossier

Invoice, PL, B/L/AWB, Contract/PO, C/O and temperature instruction where relevant.

Technical / specialized dossier

Scientific name, ingredients %, process, heat/smoke/dry/retort, storage, shelf life, package, photos, COA/test; AQ certificate/file only if triggered.

Registration & cross-check dossier

Import FS dossier; self-declaration + test where required; labels; AQ registration/declaration only if actual state is in scope.

Dossier principle: one Haliotis spp. + processing state + package description must match all commercial, technical and regulatory documents.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Documents	Used for	Owner	Common errors	Pre-ETA check
Commercial	Invoice; PL; B/L/AWB; Contract/PO	Customs/value/shipment match	Importer + supplier + forwarder	Generic “abalone”; weight/lot/origin mismatch	Lock Haliotis spp., lot, net/gross, package and origin before SI.
Technical	Scientific name; ingredients; process; photos; storage; package	HS/AQ/FS/label	Manufacturer	Unclear dried-only vs sauced/retort; missing package proof	Use revision-controlled spec + process + actual photos.
Food safety	Import inspection; self-declaration/test where applicable	Import FS + circulation	Importer + lab	Test/label mismatch	Cross-check product/ingredients/manufacturer/origin pre-ETA.
AQ – if triggered	Registration/declaration; exporting-country certificate; transport docs	Only when actual goods fall within AQ scope	Importer + exporting authority	Mechanical AQ on deep-processed goods or omitted AQ on frozen/chilled goods	Lock state under Circular 03/2026 pre-shipment.
Label/circulation	Self-declaration/test; original + Vietnamese label	Domestic sale	Importer/brand owner	Ingredients/allergens/storage/origin/date errors	Compare artwork with formula/spec/declaration.
C/O/FTA	Origin proof + supporting dossier	Preferential duty	Exporter + importer	C/O HS differs between 0307/1605 branch	Crosswalk HS/origin/invoice/route before declaration.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

LEGAL BASIS TO REVIEW

Instrument group	Instrument	Issuer	Effective time	Role	Key article/appendix	Review note
Aquatic quarantine – NEW	Circular 03/2026/TT-BNNMT	Ministry of Agriculture and Environment	Effective 13 Jan 2026	Current aquatic animal/product quarantine list and procedure	Art.2(7–8); Art.3; Arts.11–12; Appendices I–II	Assess by actual state; high-risk products are tied to preliminary-processed, fresh, chilled or frozen forms.
Replaced old regime	Circular 26/2016/TT-BNNPTNT and amendments	Former MARD	Replaced from 13 Jan 2026	Historical/transition reference only	Arts.23–24 Circular 03/2026	Do not use former procedure as the current basis for 2026 shipments.
HS list – aquatic quarantine	Circular 01/2024/TT-BNNPTNT – Appendix I, Section 5	Former MARD	Effective 20 Mar 2024; currently partially expired	HS mapping for aquatic-quarantine scope	Heading 16.05 includes a scope note excluding certain heat-treated, dried, smoked, chemically treated, salted/brined, fermented etc. products from the AQ mapping	Read together with Circular 03/2026/TT-BNNMT, the current AQ list/procedure; do not use an old HS list as the sole conclusion.
Pre-clearance specialized-inspection list	Circular 01/2024/TT-BNNPTNT – Appendix II	Former MARD	Effective 20 Mar 2024; currently partially expired	Maps HS to pre-clearance specialized controls	Rows 671 – 0307.87.10 and 672 – 0307.87.20: food-safety mark, no AQ mark; rows 762 – 1605.57.10 and 763 – 1605.57.90: AQ + food-safety marks	The 1605.57 AQ mark must be read with the Appendix I processing exclusion and current Circular 03/2026. Circular 27/2026 from 1 Jul 2026 repealed quality-inspection provisions within its scope, not AQ/FS automatically.
Food safety – CURRENT	Decree 15/2018/NĐ-CP + Resolution 15/2026/NQ-CP	Government	Resolution effective 6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026; Decree 15 continues	Arts.4–5; 13–19; 14	Processed-prepacked carve-outs require evidence and do not automatically remove AQ.
Food-safety procedure 2026	Circular 22/2026/TT-BNNMT + Decision 1908/QĐ-BNNMT	Ministry of Agriculture and Environment	Procedures 1.003814/2.001604 apply from 1 Sep 2026	Current authority/time for import FS inspection	Normal 3 working days; tightened 7 working days	Supports timeline; no click-by-click filing instructions.
Import duty	Decree 26/2023/NĐ-CP	Government	Effective 15 Jul 2023; read with current amendments	MFN tariff	0307.87.10 reference 10%; 1605.57.10/.90 reference 25%	Recheck 0307.87.20 directly before final quotation.
Ordinary tariff	Decision 15/2023/QĐ-TTg	Prime Minister	Effective 15 Jul 2023	Ordinary tariff mechanism	Apply only under statutory conditions	15%/37.5% references correspond to MFN 10%/25% only where applicable.
VAT – base	VAT Law 48/2024/QH15 amended by 149/2025/QH15; Decree 181/2025/NĐ-CP amended by 359/2025/NĐ-CP	National Assembly / Government	Amendments effective 1 Jan 2026	Distinguishes ordinary preliminary aquatic products from processed goods	Decree 181 Art.4(1): unprocessed/ordinarily preliminarily processed aquatic products at import are non-taxable	Drying can be ordinary preliminary processing; smoked/sauced/retort requires separate review.
VAT – 2-point reduction	Decree 174/2025/NĐ-CP	Government	Reduction through 31 Dec 2026	Reduces eligible 10% goods by 2 percentage points	Art.1 + exclusions	Prepared 1605 goods may qualify for 8%; non-taxable goods do not use this reduction.
Customs	Customs Law 54/2014/QH13; Decree 08/2015/NĐ-CP amended by 167/2025/NĐ-CP	National Assembly / Government	Decree 167 effective 15 Aug 2025	Customs declaration/inspection/supervision	Use current text at declaration date	HS, value and specialized-control data must match.
Labeling	Decree 43/2017/NĐ-CP amended by 111/2021/NĐ-CP	Government	Decree 111 effective 15 Feb 2022	Imported-goods/Vietnamese supplementary labels	Mandatory content + food-specific rules	Lock ingredients, allergens, origin, storage and dates.

POLICY MATRIX BY GOODS SCENARIO

Goods scenario	Legal basis	Potential policy	Authority	Trigger
Merely dried/freeze-dried/salted/brined abalone	Circular 01/2024 App.II row 671 + Circular 03/2026 + VAT rules	App.II shows food safety, no AQ mark; review 0307.87.10; may be VAT non-taxable if only ordinary preliminary processing	Customs + FS; AQ only if actual facts separately trigger it	Process remains within Chapter 03 and goods are not actually fresh/chilled/frozen.
Smoked abalone	Circular 01/2024 App.II row 672 + Circular 03/2026	App.II shows food safety, no AQ mark; review 0307.87.20; VAT by process	Customs + FS; AQ by actual state/trigger	Smoking is the relevant treatment and no deeper preparation changes heading.
Prepared/preserved 1605.57 – shelf-stable	Circular 01/2024 App.I heading 16.05 note + App.II rows 762–763 + Circular 03/2026	App.II shows AQ + FS for 1605.57, but this must be read with the processing exclusion and current Circular 03/2026 list; do not conclude AQ from the x-mark alone	Customs + FS/AQ at high level	Lock process and state; heat-treated/dried/smoked/salted/brined/fermented shelf-stable product requires the scope-exclusion/current-list analysis.
Prepared/preserved product actually frozen/chilled	Circular 03/2026 Appendix I + actual product dossier	AQ may apply + food safety	Border AQ + FS authority	Actual state remains frozen/chilled despite a prepared/processed trade description.
Processed prepacked food	Decree 15/2018 + Resolution 15/2026	Self-declaration; import FS by exempt/reduced/normal/tightened method	Assigned FS authority	Imported for Vietnam market and within processed-prepacked scope.
Species/source under conservation control if applicable	CITES/conservation law where actually applicable	Possible conservation permit/document	CITES/specialized authority	Only where actual species/source is regulated; do not infer from Haliotis spp. generally.

7. PROCESSING TIME, FEES & RISK COSTS

OPERATIONAL TIMELINE

Step/operation	Sourced time	Conditions	Fees	Logistics risk
Lock product before shipment	Variable; no fixed statutory period	Scientific name, formula, process, photos, package, storage ready	Test/document cost if any	Failure to separate 0307/1605 early can invalidate HS/certificate/label.
If AQ applies – pre-import registration	4 working days from complete valid dossier	Actual state within AQ scope	Fees depend on veterinary operation	Resolve certificate/country/establishment pre-shipment.
If AQ applies – border declaration	1 working day from complete valid dossier	AQ branch confirmed	Current veterinary fee schedule	Late filing can affect free time.
If AQ applies – no sampling	1 working day depending case if compliant	No sampling required	AQ operation fee	Only for shipments truly subject to AQ.
If AQ applies – sampling	5 working days if result passes	Sampling required	Testing cost may arise	Failure/treatment extends time.
Food safety – normal	3 working days	Normal method applies	Inspection/testing fee by case	Late dossier can create storage cost.
Food safety – tightened	7 working days	Tightened criteria triggered	Testing may add cost	Higher storage/DEM/DET risk.
Customs clearance & delivery	Depends on channel and specialized results	HS/value/tax/FS/AQ complete	Duty, VAT, local charges	Wrong 0307/1605 branch may require amendment.
Post-clearance	No approval waiting period under self-declaration; complete before circulation	Self-declaration applies	Testing/label/record costs	Clearance does not replace label/self-declaration/post-market duties.

Timeline principle: do not add all AQ periods to every dried/processed abalone shipment; first determine whether actual goods fall within Circular 03/2026 AQ scope.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product/data

Lock Haliotis spp., shell/meat form, ingredients, process, dry/smoke/cook/sauce/retort, storage and package.

STEP 02

Finalize HS/tax/C/O

Exclude 0307.87.10 ↔ .20 ↔ 1605.57.10/.90 ↔ frozen/chilled/composite; then tax/VAT/FTA.

STEP 03

Review AQ & FS

Apply Circular 03/2026 to actual state; do not impose AQ mechanically on shelf-stable deep-processed goods or omit it for frozen/chilled goods.

STEP 04

Complete product dossier

Prepare self-declaration/test/label and FS inspection; if AQ applies, registration/declaration/certificate.

STEP 05

Lock documents pre-ETA

Cross-check Invoice, PL, B/L/AWB, C/O, spec, label, FS/AQ: species, process, lot, weight, origin, manufacturer, storage, package.

STEP 06

File customs/handle channel

Declare HS/tax/C/O; support 0307/1605 with process, ingredients, scientific name, photos and packaging.

STEP 07

Complete controls/tax/clearance

Complete FS; AQ/sampling only if triggered; pay tax and resolve customs channel.

STEP 08

Circulation/records/post-clearance

Apply supplementary label; retain HS analysis, self-declaration/tests, C/O, FS/AQ and customs records; reassess changes.

Before ETA: lock process flow first; dried only, smoked, braised in sauce and retort/canned may move the product between 0307 and 1605.

Main blockers: missing scientific name, unclear process, unsupported airtight-retail package, actual frozen/chilled state, FS/label mismatch.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. Is dried abalone HS 0307.87.10?

If Haliotis spp. and limited to dried/salted/brined form within Chapter 03, 0307.87.10 is the key reference. Deeper preparation requires 1605.57 review.

2. What about smoked abalone?

There is a specific 0307.87.20 branch. Additional saucing/retort/canning or deeper preservation may require 1605.

3. When is 1605.57.10 relevant?

First prove prepared/preserved abalone under 1605.57; then use .10 only if import packaging qualifies as airtight retail.

4. Does vacuum pack automatically mean 1605.57.10?

No. If merely dried abalone remains under 0307.87.10, vacuum packing alone does not move it to 1605.

5. Does dried or smoked abalone require aquatic quarantine?

For 0307.87.10 and 0307.87.20, Circular 01/2024 Appendix II rows 671–672 show food-safety control but no AQ mark. From 13 Jan 2026, Circular 03/2026 must also be applied to actual product state. Do not impose AQ mechanically from the trade name or an outdated shortcut.

6. Why does Appendix II show AQ for 1605.57 but deep-processed goods still need scope analysis?

Rows 762–763 show AQ + FS marks, but Appendix I heading 16.05 contains a processed-product exclusion and Circular 03/2026 is the current AQ list/procedure. Read all three layers; the Appendix II x-mark alone is not a complete legal conclusion.

7. Does processed prepacked abalone need self-declaration?

Ordinary processed prepacked food generally follows Decree 15 Arts.4–5 unless registration or a specific exception applies.

8. Food-safety inspection time?

Current procedure: 3 working days normal, 7 working days tightened; exemptions/reduced inspection have separate conditions.

9. Is dried abalone VAT 0%, non-taxable or 8%?

Do not answer from the name alone. If not processed into another product or only ordinarily preliminarily processed, it may be non-taxable at import. Deeper preparation requires tax-rate review.

10. MFN for 1605.57?

1605.57.10 and .90 have reference MFN 25%; ordinary 37.5% only where that mechanism applies.

11. Does China Form E guarantee 0%?

No. Final HS, origin, PSR and the 2026 ACFTA line must be checked; 0307 and 1605 may differ.

12. What should be retained after clearance?

Keep scientific name, formula/process, package evidence, self-declaration/tests, labels, FS, AQ if any, commercial/shipping, C/O, declaration and tax records.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product/classification file

Scientific name, ingredients %, process, photos, storage, package and 0307 ↔ 1605 rationale.

Shipment file

Invoice, PL, B/L/AWB, Contract/PO, lot/weight/origin/manufacturer aligned.

Specialized file

Import FS; self-declaration/test; AQ/certificate only where actual state triggers it.

Customs & tax

Declaration, HS rationale, value, MFN/ordinary, VAT, C/O/FTA and tax evidence.

Label & circulation

Original/Vietnamese supplementary label, ingredients/allergens/storage/origin/dates aligned.

CHECK

Records & change management

Manage changes in species, process, supplier, origin, package, storage and SKU.

Target output: correct species – correct processing – correct HS/tax – correct AQ conclusion – correct FS/self-declaration – correct label/circulation.

Change management: dried→smoked, sauce/retort changes, frozen↔ambient or bulk↔airtight retail may change HS, VAT, AQ and dossier.

11. TGIMEX SOLUTIONS

The key risks are the 0307 ↔ 1605 boundary and actual AQ state. Lock one consistent dataset before shipment.

Pre-ETA review

Lock HS branch, VAT, FTA, AQ state and FS dossier.

Compliance dossier control

Cross-check scientific name, formula, process, photos, commercial docs, C/O, FS and labels.

Operations/logistics & clearance

Plan FS/AQ if any, customs, tax, D/O, temperature/storage and delivery.

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