“Dried shrimp” is a commercial description, not a sufficient basis for HS classification or regulatory treatment. Processing method, shell-on/shell-off condition, steaming/boiling, seasoning, bulk versus airtight retail packing may move the goods between Chapter 03 and Chapter 16 and materially change duty and VAT treatment.

This guide follows an E2E map: product identification → HS branching → duty/C/O → food safety → review of aquatic-animal quarantine scope under the 2026 rules → documentation → timeline → customs → post-clearance obligations.

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

1. QUICK SUMMARY & SCOPE

PRODUCT GROUP

Animal-derived seafood – dried shrimp

Main scope: shrimp/prawns dried for food or as an ingredient. Distinguish simply processed products, further-prepared products and the actual physical state of the shipment.

REFERENCE HS

Competing branches: 0306.95 and 1605.21/1605.29

Do not lock HS from the name “dried shrimp”. 0306.95 and prepared/preserved 1605.21/1605.29 must be separated by process, ingredients and packing.

SPECIALIZED CONTROL

Food safety is the main control point

Review self-declaration for processed prepackaged foods and state food-safety inspection on import. For aquatic quarantine, cross-check both the HS-based specialized-control list under Circular 01/2024 (as amended by Circular 18/2024) and the current quarantine scope/procedure under Circular 03/2026; do not conclude from HS or the trade name “dried shrimp” alone.

MARKET CIRCULATION

Label + declaration file where applicable

Before circulation, review the original label/Vietnamese supplementary label and self-declaration file where the product is a processed prepackaged food.

TAX

MFN differs sharply by HS branch

Reference: 0306.95 MFN 10%; 1605.21/1605.29 MFN 30%. VAT depends on processing level and the VAT-reduction rules in force.

STOP POINT

Process + state + packing

Lock species; truly dried versus still frozen; steaming/boiling; shell removal; seasoning/additives; airtight packing; retail/bulk; origin and manufacturing establishment.

Scope: this article covers dried shrimp imported into Vietnam for food/ingredient use. It does not automatically apply to live, fresh, chilled or frozen shrimp, breeding shrimp, breaded shrimp, shrimp balls or mixed-formula products.

Classification warning: “dried” does not automatically mean Chapter 03. If preparation/preservation exceeds the scope of Chapter 03, Chapter 16 must be reviewed; conversely, not every cooked/dried shrimp should be moved to Chapter 16 without reviewing the legal description and actual process.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS CODE

Customs classification code

Classification under the Harmonized System. For dried shrimp, HS must follow state, process, packing and legal nomenclature—not the trade name.

FOOD SAFETY

Food safety control

Requirements for self-declaration, state inspection of imported food, product/establishment conditions and market-circulation documentation.

AQUATIC QUARANTINE

Aquatic-animal quarantine

Read two layers together: Circular 01/2024/TT-BNNPTNT (as amended by Circular 18/2024) for the HS-based specialized-control list, and Circular 03/2026/TT-BNNMT for the current substantive scope, conditions and aquatic-quarantine procedure.

ETA

Estimated Time of Arrival

Expected arrival time. Product data, documents and specialized-control decisions should be locked before ETA to reduce storage/DEM/DET risk.

C/O

Certificate of Origin

Origin proof used to demonstrate origin and, where all FTA conditions are met, potentially obtain special preferential import duty.

MFN

Most-Favoured-Nation duty

Preferential import duty applied under the MFN tariff when the goods qualify but no special FTA preference is used or available.

Why this matters: dried shrimp easily sits on the boundary between “simple processing/preservation” and “prepared food”. A change in boiling, seasoning or packing can alter HS, duty, VAT and the food-safety file.

Key point: Circular 01/2024 (as amended by Circular 18/2024) remains the HS-based specialized-control layer, while Circular 03/2026 governs the current aquatic-quarantine scope and procedure. Do not ignore either layer or assume “KD mark = always quarantined” / “dried = always exempt” before reviewing actual state, process and list notes.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

This step establishes the nature of the goods before applying law. For dried shrimp, review actual state, species, shell condition, steaming/boiling, drying process, ingredients/additives, packing and intended use.

Product group/scenario	What to check	Example type/use	Evidence	Possible policy	Documents to cross-check	Application note
Simply dried shrimp – unseasoned	Dried; shell-on/off; no significant mixing	Whole/peeled dried shrimp as ingredient	Process flow, ingredients, spec/COA, photos	Review 0306.95; food safety; label; VAT by processing	Invoice, PL, B/L, spec, label, food-safety file	Do not lock 0306.95 until boiling/steaming and packing are understood.
Airtight retail dried shrimp	Airtight packing; shell condition; boiled/steamed or not	Retail dried-shrimp pack	Packaging photos, label, process, product spec	Potential 0306.95.21/0306.95.29; self-declaration if processed prepackaged food	Label, formula, food-safety test, commercial set	0306.95.21 has specific shell-on + steamed/boiled conditions; it is not a generic retail code.
Bulk/non-airtight dried shrimp	Not airtight retail packing; industrial ingredient	Bulk bags for a factory	Spec, process, packing photos	Potential 0306.95.30 or 1605.21 depending on preparation	Commercial docs, spec, food-safety docs	Packing is only one factor; preparation level must also be tested.
Prepared/seasoned dried shrimp	Sugar, seasoning, additives, marination or ready-to-eat preparation	Seasoned dried shrimp/snack	Formula, ingredient %, process, label	Review Chapter 16, especially 1605.21/1605.29; food safety; self-declaration; VAT for processed goods	Formula, label, test report, self-declaration	Do not reuse the HS conclusion for simply dried raw material.
Goods actually fresh/chilled/frozen	Temperature and physical condition on import	Frozen shrimp commercially called “dried shrimp”	Temperature record, packing, invoice/spec	Relevant frozen-shrimp HS + aquatic quarantine under Circular 03/2026 + food safety	Veterinary/quarantine docs, cold-chain docs	Outside the core scope of this article; separate the procedure by actual state.
Live/breeding shrimp	Breeding/farming purpose; live animals	Post-larvae/live shrimp	Species, health docs, intended use	Quarantine, disease-risk analysis and breeding controls may apply	Veterinary/specialized documents	Do not use the dried-food conclusions.

4. HS CODE – DUTY – C/O

The HS codes below are reference branches, not conclusions from the trade name. Final HS must be locked from process, ingredients and packing before duty, VAT and FTA are calculated.

HS BRANCH

0306.95 ↔ 1605.21/1605.29

0306.95 covers shrimp/prawns within the Chapter 03 description in “other” states; Chapter 16 covers prepared/preserved goods within heading 16.05.

BASIS

Process + shell + packing + ingredients

Lock preparation level, shell condition, steaming/boiling, smoking, seasoning and packing before selecting the subheading.

MFN/ORDINARY

10% vs 30% is material

Reference MFN: 0306.95 = 10%; 1605.21/1605.29 = 30%. Ordinary duty and any tariff amendments must be checked on declaration date.

VAT

Do not infer VAT from HS alone

Aquatic products only ordinarily pre-processed may be non-taxable at import; if a processed product is subject to 10% and qualifies for the temporary reduction, 8% may apply through 31 Dec 2026.

C/O / FTA

Calculate only after HS is locked

Review ATIGA, ACFTA/RCEP, AKFTA/VKFTA, AJCEP/VJEPA/CPTPP/RCEP, EVFTA, UKVFTA, etc. by final HS and actual origin.

LOCK POINT

Do not use FTA line as base HS

Crosswalk the base HS in the tariff/nomenclature against detailed FTA lines before calculating special preference.

Lock HS before tax: if the same “dried shrimp” moves from 0306.95 to 1605, reference MFN may change from 10% to 30%. Never copy duty/C/O treatment across branches.

PROPOSED HS – DUTY – C/O TABLE

Reference HS	Suitable description/group	Classification basis	Condition	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Evidence
0306.95.21	Shrimp/prawns, airtight retail packing, in shell, steamed or boiled in water	Specific subheading description	Packing + shell-on + steamed/boiled must all be met	Check current tariff	10% reference	Review actual processing	FTA by origin	Process, photos, label, packing spec
0306.95.29	Shrimp/prawns in airtight retail packing – other	Chapter 03 state/packing	Not 0306.95.21; not moved to Chapter 16	Check current tariff	10% reference	Review actual processing	FTA by origin	Ingredients, process, packaging photos
0306.95.30	Other shrimp/prawns within 0306.95	Non-retail branch while remaining in Chapter 03	Must prove preparation has not shifted to Chapter 16	Check current tariff	10% reference	Review actual processing	FTA by origin	Spec, process, commercial docs
1605.21.00	Prepared/preserved shrimp/prawns – not in airtight containers	Heading 16.05	Preparation/preservation beyond Chapter 03 and matching description	Check current tariff	30% reference	If 10%-rated and eligible: potentially 8% through 31 Dec 2026	FTA by origin	Formula, process, label, spec
1605.29.90	Prepared/preserved shrimp/prawns – other	Heading 16.05	Not specific shrimp ball/breaded branches; suitable “other” description	Check current tariff	30% reference	If 10%-rated and eligible: potentially 8% through 31 Dec 2026	FTA by origin	Formula, process, label, test report

C/O / FTA REVIEW BY ORIGIN ROUTE

Origin/route	FTA	C/O/origin proof	Special preferential rate	Conditions	Documents	Application note
ASEAN	ATIGA	Form D or prescribed origin proof	May be below MFN/0% depending on final HS	Meet PSR and documentary rules	C/O, invoice, transport docs, HS	Check the ATIGA tariff in force on declaration date.
China	ACFTA / RCEP	Form E or RCEP-compliant origin proof	Review 2026 tariff by final HS	Origin criterion + documents + transport	C/O, invoice, packing, transport docs	Do not assume 0% before HS is locked.
Korea	AKFTA / VKFTA / RCEP	Agreement-specific origin proof	Review the eligible agreement	PSR, documents, origin	C/O/origin proof, HS, invoice	Compare on the same final HS.
Japan	AJCEP / VJEPA / CPTPP / RCEP	Agreement-specific origin proof	Review final HS and relevant staging	Origin + document rules	Origin proof, HS, transport docs	Multiple FTAs exist; none is automatically best.
EU / UK	EVFTA / UKVFTA	EUR.1/origin statement as prescribed	Review final HS and 2026 staging	Meet origin/document rules	Origin proof, invoice, transport docs	Use the correct certification mechanism.

C/O checklist: form/origin proof; HS; goods description; origin criterion; third-party invoice where applicable; transport; quantity/weight; country of origin; issuance/validity and verification mechanism.

5. DOCUMENT SET & PREPARATION

Commercial documents

Commercial Invoice, Packing List, B/L or AWB, Contract/PO where relevant, and C/O if claiming FTA preference.

Technical/specialized file

quarantine documentation only after cross-checking the HS-based list in Circular 01/2024 (amended by Circular 18/2024), Circular 03/2026 and the shipment’s actual state/process.

Registration & cross-check file

Self-declaration where applicable; imported-food inspection registration; manufacturer/export-country data and competent-authority food-safety certificate when Article 14 of Decree 15 applies.

Document-control principle: use one source of truth across procedures. Product name, species, process, ingredients, net weight, origin, producer, packing and HS must align across commercial documents, food-safety file, label and customs declaration.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Customs, value, shipment matching	Importer + supplier/forwarder	Generic name; weight/package mismatch	Compare description, net/gross, packages, origin, shipper/consignee line by line.
Origin	C/O/origin proof if claiming FTA	Special preferential duty	Exporter + importer	Wrong HS/description/form; transport condition missed	Lock HS first, then review PSR and all data fields.
Product	Spec, ingredients, process flow, photos, COA	HS and policy classification	Supplier/manufacturer	Cannot evidence “dried” vs “prepared”	Request process showing boiling/steaming, drying, shell removal, seasoning/additives, packing.
Food safety	Self-declaration where applicable; test; import-inspection registration; certificates where Article 14 applies	Self-declaration + state food-safety inspection	Importer + manufacturer + competent authority where needed	Retail file reused for bulk; expired test	Determine processed-prepackaged vs bulk before filing.
Label	Original label + draft Vietnamese supplementary label	Customs/market circulation	Brand/manufacturer + importer	Missing origin, producer, importer or mandatory items	Review Decree 43/2017 as amended by Decree 111/2021 before circulation.
Aquatic quarantine – if triggered	Veterinary/quarantine file under Circular 03/2026	Only if actual goods fall within quarantine scope	Importer + veterinary authority + exporter	Inferring quarantine from HS without checking state	Cross-check the HS line/notes under Circular 01/2024 (amended by Circular 18/2024) with actual state, process and applicable scenarios under Circular 03/2026 before concluding.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

LEGAL BASIS TO REVIEW

Document group	Instrument	Issuer	Effect/application	Role	Key provision/appendix	Review note
HS specialized-control list	Circular 01/2024/TT-BNNPTNT, as amended by Circular 18/2024/TT-BNNPTNT	Ministry of Agriculture and Rural Development (issuer at the time)	Circular 01 effective 20 Mar 2024, currently partially ineffective/amended; Circular 18 effective 13 Jan 2025 and remains in force	HS mapping for pre-clearance specialized inspection, including KD/food-safety columns	Appendix II; read relevant 0306.95 and 1605.21/1605.29 lines together with all marks and applicability/exclusion notes	This is the HS-list layer; do not use an “x” mark alone to determine the substantive quarantine scope. Cross-check Circular 03/2026 and the actual process/file.
Veterinary law	Law on Veterinary Medicine 79/2015/QH13 and current amendments	National Assembly	Current veterinary framework; check consolidated text	Legal basis for quarantine	Import quarantine provisions	Circular 03/2026 cites the Veterinary Law and 2025 amending legislation.
Amending law – NEW 2026	Law 146/2025/QH15	National Assembly	Issued 11 Dec 2025; effective 01 Jan 2026	Amends 15 laws in agriculture and environment, including the Law on Veterinary Medicine	Amendments concerning the Veterinary Law; review the current text at application date	Read together with Law on Veterinary Medicine 79/2015/QH13 and current quarantine instruments.
Circular – NEW 2026	03/2026/TT-BNNMT	Ministry of Agriculture and Environment	Issued/effective 13 Jan 2026	Aquatic animal/product quarantine	Appendix I; Article 24	Replaces Circulars 26/2016, 36/2018 and 06/2022; repeals Article 23 of Circular 09/2025.
Food safety	Law on Food Safety 55/2010/QH12 and current amendments	National Assembly	Review current consolidated status	Food-safety framework	Imported-food scope	Apply with Decree 15/2018 during the 2026 transition.
Food-safety Decree	15/2018/NĐ-CP	Government	Continues to apply during suspension of Decree 46/2026 under Resolution 15/2026	Self-declaration, imported-food conditions, state inspection	Articles 4–5; 13–14; 18 and appendices	Distinguish processed prepackaged food from bulk/other goods.
Transition – NEW 2026	15/2026/NQ-CP	Government	Issued/effective 06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Suspension/application framework	Recheck if the new food-safety framework takes effect after this article date.
Import duty	Decree 26/2023/NĐ-CP and current amendments	Government	Base MFN tariff; amended over time	MFN import-duty basis	Relevant Chapter 03/16 lines	Rates in this article are references as at 10 Sep 2026; recheck on declaration date.
VAT	Decree 181/2025/NĐ-CP; Decree 359/2025/NĐ-CP; Decree 144/2026/NĐ-CP	Government	Decree 359 effective 01 Jan 2026; Decree 144 effective 20 Jun 2026	Non-taxable/pre-processing and VAT rules	Rules for unprocessed/ordinarily pre-processed aquatic products	Use actual process, not “dried shrimp” name alone.
VAT reduction	Decree 174/2025/NĐ-CP	Government	Effective 01 Jul 2025 through 31 Dec 2026	2% reduction for eligible 10%-rated supplies	Articles 1–2 and exclusion appendices	8% only where the product is actually 10%-rated and not excluded.
Label	Decree 43/2017/NĐ-CP as amended by Decree 111/2021/NĐ-CP	Government	Decree 111 remains effective from 15 Feb 2022	Imported-goods label and supplementary label	Mandatory label contents	Add food-specific label requirements where relevant.
Customs	Customs Law 54/2014/QH13 and current amendments/guidance	National Assembly/Government/MOF	Review current text	Declaration, documents, inspection, clearance	Customs dossier and controls	Apply together with product policy and specialized results.

POLICY MATRIX BY GOODS SCENARIO

Goods scenario	Legal basis	Possible policy	Authority (high level)	Trigger
Genuinely dried shrimp – not fresh/chilled/frozen	Circular 01/2024/TT-BNNPTNT (amended by Circular 18/2024) + Circular 03/2026/TT-BNNMT, Appendix I	Do not conclude “quarantine required” or “no quarantine” from the dried-shrimp name or an HS-list KD mark alone. Circular 03/2026 defines the quarantine scope by product state, while the relevant HS-list entries/notes under Circular 01/2024 must still be reviewed.	Aquatic veterinary authority and Customs within their respective remit	Conclude only after locking HS, actual state, drying/processing method, packing and full list notes; if still ambiguous, verify with the competent specialized authority before ETA.
Fresh/chilled/frozen shrimp or goods actually in those states	Circular 03/2026/TT-BNNMT	Aquatic-animal/product quarantine may be mandatory	Competent animal-quarantine authority	State falls in Appendix I list.
Processed prepackaged dried shrimp	Decree 15/2018 + Resolution 15/2026	Self-declaration; state food-safety inspection unless exempt	Food-safety authority under allocation	Processed prepackaged food for circulation in Vietnam.
Bulk/non-processed-prepackaged dried shrimp	Article 14, Decree 15/2018	May require review of export country, recognized establishment and shipment food-safety certificate	Agriculture/food-safety authority	Not within the Article 14 exception for processed prepackaged foods.
Only ordinarily pre-processed product	Decree 181/2025 and amendments	May be non-taxable for VAT at import	Customs/tax authority	Actual process remains ordinary pre-processing.
Further-processed/seasoned product	Decree 181/2025 + Decree 174/2025	Review 10% VAT; 8% if temporary reduction conditions are met through 31 Dec 2026	Customs/tax authority	No longer within non-taxable ordinary pre-processing; not excluded from reduction.

2026 legal point: Circular 03/2026/TT-BNNMT is the new substantive/procedural aquatic-quarantine instrument, but it does not remove the need to review the HS-based specialized-control list under Circular 01/2024 as amended by Circular 18/2024. For dried shrimp, both layers must be reconciled; Circulars 26/2016, 36/2018 and 06/2022 were replaced by Circular 03/2026.

7. PROCESSING TIME, FEES & COST RISK

Stage	Action	Timing/basis	Cost risk
1. Preparation	Lock process, ingredients, species, state, packing, producer, origin; branch HS and food-safety path	Preferably before shipment	Missing data delays duty/policy decisions and document corrections.
2. Registration/receipt	Self-declare if applicable and register imported-food inspection; quarantine path only after cross-checking Circular 01/2024 + Circular 18/2024 against Circular 03/2026 and the actual state/process	Before or upon arrival under current food-safety procedure	Wrong filing path can require resubmission/re-routing.
3. Review/assessment	Food-safety documentary review under the applicable inspection method	Normal inspection: 3 working days from receipt according to the National Public Service Portal	Delay may create storage/DEM/DET.
4. Supplement/sampling if any	Supplement documents; sampling/testing where inspection method/risk requires	Depends on inspection method and file quality	Testing fees and longer storage lead time.
5. Specialized result	Receive pass/fail notice or relevant specialized result	Per the triggered procedure	Failure or missing result may block clearance.
6. Customs	Transmit declaration, submit/cross-check file, handle channel and tax	Depends on Green/Yellow/Red channel and consistency	Wrong HS/VAT/C/O may trigger consultation, supplementation or physical inspection.
7. Post-clearance	Complete supplementary label/circulation; retain declaration, food-safety, C/O and classification trail	Per law and internal compliance	Weak audit trail creates post-clearance risk.

Fees/cost: food-safety fees vary by procedure and authority; the National Public Service Portal currently shows a 3-working-day timeline for normal inspection. Finalize the exact fee only after identifying the precise procedure/authority. Separate state fees, testing fees and logistics costs from delayed documentation.

8. E2E OPERATING WORKFLOW

STEP 01

Review product and identification data

Lock species, dried/fresh/frozen state, process, shell status, ingredients, packing, purpose and origin.

STEP 02

Lock HS/duty/C/O branch

Compare 0306.95 against 1605.21/1605.29; calculate MFN, VAT and FTA only after HS is locked.

STEP 03

Review policy and prepare specialized file

Determine self-declaration/food-safety path; cross-check the HS specialized-control list under Circular 01/2024 (amended by Circular 18/2024) with Appendix I of Circular 03/2026; decide the quarantine path only after actual state/process is locked.

STEP 04

Complete product/registration documentation

Prepare spec, formula, process, label, test report, self-declaration and appropriate food-safety file.

STEP 05

Freeze documents before ETA

Cross-check Invoice, PL, B/L/AWB, C/O, producer, origin, description, net weight and packing.

STEP 06

Open customs declaration & handle Green/Yellow/Red

Declare on the locked HS and respond to documentary/physical inspection as routed.

STEP 07

Complete inspection/tax/clearance/pickup

Submit specialized result, settle duty/C/O issues and pick up after clearance conditions are met.

STEP 08

Circulation, recordkeeping and post-audit

Complete supplementary label, retain shipment trail and control changes in supplier/process/formula/packing.

Recommended pre-ETA milestone: before shipment lock process + ingredients + packing + producer + origin; before ETA lock reference HS, food-safety/self-declaration path, labels and C/O. Do not wait for arrival to ask whether “dried shrimp requires quarantine”.

Main stop points: invoice says “dried shrimp” but goods remain frozen; actual process includes seasoning while documents stay generic; 0306.95 vs 1605 mismatch; missing self-declaration/test; producer/label/origin inconsistency.

9. FAQ – FREQUENT OPERATIONAL QUESTIONS

1. Does dried shrimp always require aquatic-animal quarantine?

Appendix I of Circular 03/2026 describes aquatic-animal products subject to quarantine by product state, including fresh/live, chilled and frozen forms. However, Circular 01/2024 (as amended by Circular 18/2024) remains the HS-based specialized-control list and relevant lines may carry KD/food-safety marks with applicability notes. Therefore, do not conclude from “dried” or HS alone; reconcile both instruments with actual state/process and shipment evidence before deciding.

2. Is 0306.95.30 always the HS for dried shrimp?

No. Review 0306.95.21, 0306.95.29, 0306.95.30 and competing 1605.21/1605.29 based on process, packing and preparation level.

3. When must Chapter 16 be reviewed?

Where preparation/preservation exceeds the Chapter 03 scope, for example a seasoned/formulated prepared product. Read the actual process; “cooked” alone is not enough to classify.

4. What is the MFN import duty?

Reference as of the update date: the listed 0306.95 branches are 10%; 1605.21.00 and 1605.29.90 are 30%. Recheck the tariff on declaration date.

5. Is VAT non-taxable or 8%?

It depends on processing. Aquatic products not processed into another product or only ordinarily pre-processed may be non-taxable at import. If further processed and normally 10%-rated, eligible goods may be reduced to 8% through 31 Dec 2026.

6. Must retail dried shrimp be self-declared?

If it is a processed prepackaged food within Article 4 of Decree 15/2018 and not in another declaration/exception category, the enterprise follows the self-declaration procedure.

7. Must a foreign plant be reviewed for bulk dried shrimp?

Potentially. Article 14 of Decree 15/2018 excludes processed prepackaged food from certain country/establishment/shipment-certificate conditions; bulk goods outside that exception must be reviewed carefully.

8. How long does normal imported-food inspection take?

The National Public Service Portal currently states 3 working days from file receipt for normal inspection. Other methods, supplementation or sampling can change the timeline.

9. Does a C/O guarantee 0% duty?

No. The HS, agreement, product-specific rule and document conditions must all be met. A C/O cannot cure an incorrect HS classification.

10. What label points matter?

The original imported label must meet import rules; before circulation in Vietnam, a Vietnamese supplementary label and required contents must be added under Decree 43/2017 as amended by Decree 111/2021 plus food-specific rules.

11. Can a Health Certificate replace the self-declaration?

Not automatically. Export-country certificates, self-declaration and state food-safety inspection documents perform different legal functions; identify which layers apply to the shipment.

12. What should be retained after clearance?

Keep the HS/process classification trail, Invoice, PL, B/L/AWB, C/O, self-declaration, tests, food-safety result, labels, producer/origin data and any specialized file by shipment for traceability/post-audit.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Classification/product file

Species, process flow, ingredients, spec/COA, product/pack photos and written rationale for 0306/1605 branch.

Shipment file

Invoice, Packing List, B/L/AWB, Contract/PO if any, weight/package/origin data.

Specialized file

Self-declaration/test + imported-food inspection result; quarantine documents where the combined review of Circular 01/2024 + Circular 18/2024, Circular 03/2026 and actual state/process confirms that the shipment is in scope.

Customs & tax file

Declaration, valuation documents, C/O, MFN/FTA basis, VAT basis and channel-specific supplements.

Label/circulation

Original label, Vietnamese supplementary label, producer/importer/origin, ingredients and storage information as applicable.

CHECK

Retention & post-audit/change control

Maintain shipment audit trail. A change in supplier, process, seasoning, packing, origin or state to frozen requires policy re-review.

Required end-state: the business can prove what the goods actually are, why the HS branch was selected, which food-safety/self-declaration actions were completed, how the quarantine path was determined after reconciling the HS specialized-control list and the current quarantine rules, how tax/VAT/C/O were determined and why the product may circulate.

Change control: moving from unseasoned ingredient to seasoned dried shrimp, bulk to airtight retail, or dried to frozen may change HS, VAT, food-safety and quarantine treatment. Do not copy the prior SKU conclusion.

11. SOLUTIONS FROM TGIMEX

For dried shrimp, operational value comes from locking the process and connecting HS – food safety – state-based quarantine – tax – C/O – documents before ETA, rather than treating the shipment as a single “permit” problem.

Pre-ETA review

Review process, ingredients, packing, competing 0306/1605 HS, VAT, C/O, self-declaration/food safety and whether the actual state triggers Circular 03/2026.

Compliance document control

Cross-check Invoice, PL, B/L/AWB, C/O, spec/COA, formula, label, test, self-declaration and producer/origin data.

Operations/logistics & clearance coordination

Track ETA, food-safety/specialized timing, customs channel, taxes, pickup and potential storage/DEM/DET exposure.

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