Canned fish and seafood should not be handled under one generic “seafood import” conclusion. Before ETA, the importer must lock whether the product is genuinely processed/preserved and packed in airtight retail packaging or remains live/fresh/chilled/frozen; the species; ingredient ratio; packaging; HS code and self-declaration dossier.

This guide maps the E2E workflow from product classification, self-declaration, state food-safety inspection, quarantine screening, HS–tax–origin, import labels through customs clearance and post-clearance obligations.

2026 FOOD-SAFETY REGIMEDecree 46/2026/ND-CP is suspended; during the suspension, Decree 15/2018/ND-CP continues to apply.

SELF-DECLARATIONOrdinary processed, prepacked canned fish/seafood generally falls under Articles 4–5 of Decree 15/2018.

AQUATIC QUARANTINEGenuinely processed shelf-stable canned products that are not live/fresh/chilled/frozen generally fall outside the revised quarantine list under Circular 06/2022.

REFERENCE HSMainly Chapter 16: heading 1604 for fish and 1605 for crustaceans, molluscs and other aquatic invertebrates.

1. OVERVIEW – SCOPE

This article applies to fish, crustaceans, molluscs and other aquatic products that have been processed or preserved and are usually sterilised/pasteurised as appropriate and packed in cans, jars, retort pouches or other airtight retail containers: canned tuna, sardines, mackerel, processed crab, squid and similar products.

Do not automatically use this article for live/fresh/chilled/frozen seafood merely placed in a can/container; noodle, porridge, soup or sauce products; health supplements; animal feed; or products whose composition changes the classification or regulatory trigger.

Prepared as an operational reference for import-export businesses. Final conclusions must be checked against actual ingredients, species, packaging, label, technical specification and shipment documents.

2. KEY TERMS & CONTROL POINTS

Self-declaration: the business self-declaration mechanism under Articles 4–5 of Decree 15/2018; the core dossier contains Form 01 and a food-safety test report within the statutory validity period.
State food-safety inspection for imported food: reduced, normal or tightened inspection under Articles 16–19 of Decree 15/2018, unless an Article 13 exemption applies.
Aquatic animal quarantine: veterinary quarantine for aquatic animals/products included in the mandatory list. Circular 06/2022 revised the imported product list mainly to live/fresh, chilled and frozen forms.
MFN: preferential import duty under the applicable trade relationship; it is distinct from special preferential FTA duty.
C/O: Certificate of Origin or equivalent origin proof used to establish origin and, where conditions are met, claim FTA preferential duty.
ETA: Estimated Time of Arrival, the operational anchor for working backwards on self-declaration, labels, C/O and food-safety registration.

Common misunderstanding: having a self-declaration does not automatically exempt a shipment from state food-safety inspection. The shipment must fall within an Article 13 exemption or another effective legal exemption.

3. DETAILED PRODUCT CLASSIFICATION

Do not classify by the commercial name “canned fish” alone. Lock at least the species, form, level of processing, seafood percentage, preserving medium, airtight packaging, net weight and import purpose.

Product/situation	Key signs to verify	Examples	Evidence	Possible policy	Documents	Application note
Whole/pieces of processed fish in airtight packs	Species; whole/pieces; cooked/processed; retail airtight pack	Tuna, sardine, mackerel	Ingredient list, process spec, label, photos	Self-declaration; import food-safety inspection; HS 1604	Declaration, test report, PL, invoice, B/L	Species-specific subheading matters.
Fish preparations in other forms	Minced/paste/balls/mixed preparation; fish percentage	Fish paste/preparation in airtight packs	Formula, flow chart, label	Self-declaration; food safety; possibly 1604.20	Composition %, spec, test report	Do not use the whole/pieces code automatically.
Processed crab/shrimp	Crustacean species; meat/pieces; airtight pack	Canned swimming crab, crab, processed shrimp	Species declaration, ingredient list	Self-declaration; food safety; HS 1605	Species, label, packing, C/O	8-digit code depends on species/form.
Squid/other molluscs	Mollusc species; processing; airtight pack	Squid in sauce	Species + process spec	Self-declaration; food safety; HS 1605	Spec, label, test report	Not classified under fish heading 1604.
Mixed food containing seafood	Percentage of ingredients; essential character; finished-food form	Seafood soup/mix/sauce	Quantitative formula, process	May fall in Chapters 16, 19 or 21	BOM/recipe, label	Chapter 16 notes and GIRs must be checked separately.
Merely packed in a can but still fresh/chilled/frozen	No Chapter 16 processing; temperature state	Frozen seafood in metal box	Process + temperature spec	Possibly Chapter 03 + aquatic quarantine	Quarantine/health docs if applicable	Outside this article’s canned-product conclusion.

Classification warning: a generic product name can cause a wrong HS code, duty rate, quarantine conclusion, test scope and label. Mixed products require a quantitative formula, not only packaging artwork.

4. HS CODE – TAX – C/O

4.1. PROPOSED HS – TAX – C/O TABLE

The following are reference codes for common configurations. They do not replace an official classification ruling. MFN references Decree 26/2023/ND-CP; ordinary duty references Decision 15/2023/QD-TTg. VAT reflects the reduction policy effective on the update date and must be rechecked against the exclusion appendices using the final HS code.

Reference HS	Suitable goods	Classification basis	Condition	Ordinary duty	MFN	VAT	FTA/C/O	Evidence
1604.14.11	Ocean tuna in airtight retail containers	Species + processed/preserved + airtight	Species/form must match	45%	30%	8%*	ATIGA/ACFTA/RCEP/CPTPP/EVFTA etc. by origin	Species, label, composition, C/O
1604.19.30	Other fish in airtight retail containers	Processed/preserved fish not classified in a more specific species subheading	Exclude specific fish codes first	45%	30%	8%*	Relevant FTA	Species + process + label
1604.20.91	Other prepared/preserved fish in airtight retail containers	Other preparation form	Check actual structure	45%	30%	8%*	Relevant FTA	Formula, process, label
1605.10.11–14	Specified swimming crab/crab groups in airtight retail containers	Processed/preserved crustacean + species	Correct family/species required	52.5%	35%	8%*	Relevant FTA	Species declaration, C/O, label
1605.54.10	Cuttlefish and squid in airtight retail containers	Processed/preserved molluscs	Correct species/form	37.5%	25%	8%*	Relevant FTA	Species, process, label, C/O

* Decree 174/2025/ND-CP runs from 1 July 2025 through 31 December 2026 and reduces the 10% VAT rate by two percentage points for eligible goods. The final HS code must be checked against the excluded-goods appendices; do not assume every Chapter 16 item is automatically 8%.

4.2. FTA / ORIGIN MATRIX BY IMPORT ROUTE

Origin	FTA	Origin document	Special rate	Conditions	Documents	Note
ASEAN	ATIGA	Form D / applicable origin proof	Check HS/year schedule	Rules of origin and document/transport conditions	C/O, invoice, B/L, PL	Do not infer 0% merely from FTA name.
China	ACFTA or RCEP	Form E or valid RCEP proof	Check schedule	PSR + origin + valid documentation	C/O, manufacturer, invoice, B/L	Compare ACFTA and RCEP lawfully.
Korea	AKFTA / VKFTA / RCEP	Form AK / VK / RCEP proof	Check HS	Meet selected agreement’s origin rules	C/O + commercial docs	Use only one properly supported preference claim.
Japan	VJEPA / AJCEP / CPTPP / RCEP	VJ/AJ or CPTPP/RCEP certification	Check HS	PSR + evidence	Origin proof + B/L	Do not mix rules from different FTAs.
EU / UK	EVFTA / UKVFTA	EUR.1 or applicable origin statement/proof	Check HS and staging year	Rules of origin + valid proof	Origin + commercial docs	Verify exporter certification mechanism.
Australia/New Zealand	AANZFTA / CPTPP / RCEP	Agreement-specific proof	Check HS	PSR	Origin certification	Select after comparing rate and conditions.

Verify the correct form/origin proof and issuer/authorised exporter.
Compare HS on the C/O with the customs declaration.
Check WO/RVC/CTH/CTSH or the relevant PSR.
Review third-party invoice, direct transport, origin country, quantity and weight.
Check issue date, validity and retrospective issuance where permitted.

5. DOCUMENT SET & FILING METHOD

5.1. SELF-DECLARATION DOSSIER

Product Self-Declaration – Form 01, Appendix I to Decree 15/2018.
Food-safety test report issued within 12 months before dossier filing by a designated or ISO 17025-accredited laboratory, covering relevant safety parameters.
Keep the original label/proposed Vietnamese supplementary label, specification and ingredient list with the file to evidence consistency.

Self-declaration follows the mechanism under Decree 15/2018 and relevant amendments. The importer should check the receiving instructions of the locally designated authority at the time of filing.

5.2. IMPORT FOOD-SAFETY INSPECTION DOSSIER BY METHOD

Normal/tightened inspection:

Imported-food inspection registration – Form 04, Appendix I to Decree 15/2018/ND-CP.
Product self-declaration.
Copy of Packing List.

Reduced inspection: in addition to the self-declaration, eligibility evidence includes three consecutive satisfactory import-inspection notices under the normal inspection method, or one of the recognised and valid quality-management certificates specified by Decree 15/2018/ND-CP.

For processed, prepacked fish/seafood: Article 18(1)(c) of Decree 15/2018/ND-CP excludes this group from the requirement to submit the exporting-country competent authority food-safety certificate in the reduced-inspection dossier. Therefore, a foreign “Health Certificate” should not be mechanically required for every canned fish/seafood shipment; the actual product state and inspection method must be checked.

5.3. OPERATIONAL DOCUMENT CHECKLIST

Group	Documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Contract/PO, Invoice, Packing List, B/L/AWB	Customs and shipment matching	Importer, supplier, forwarder	Product name/qty/net weight mismatch	Use one master-data sheet.
Product	Ingredient list, spec, process, species, label	HS, declaration, testing	Supplier/QA/Compliance	Only marketing catalogue, no quantitative formula	Obtain technical file before booking.
Self-declaration	Form 01 + test report ≤12 months	Market placement/import inspection	Importer/Compliance	Test report mismatches name or safety scope	Cross-check product, manufacturer, origin, ingredients and parameters.
Import food safety	Form 04, self-declaration, PL, method-specific documents	Import conformity result	Importer/authorised agent	Filing only after cargo arrives	Prepare before ETA and identify receiving portal/authority.
C/O	Origin proof, invoice, B/L	FTA duty	Exporter + importer	HS/origin criterion/third-party invoice error	Pre-check draft before issuance.
Labels	Original label + Vietnamese supplementary label content	Import/market circulation	Importer + brand owner	Original label lacks required minimum or supplementary label conflicts	Review Decree 43/2017 as amended by 111/2021.

Data consistency rule: product name, species, composition, net weight, manufacturer, origin, lot and pack format should be consistent across self-declaration, test report, label, Invoice, Packing List, C/O and customs declaration.

6. LEGAL BASIS – SPECIALISED POLICY MATRIX

6.1. LEGAL BASIS TO REVIEW

Type	Instrument	Issuer	Status/time	Role	Key provisions	Note
Law	Law on Food Safety 2010	National Assembly	Framework law	Food safety and imported-food controls	Imported food provisions	Apply together with the currently effective implementing decree.
Current operating decree	Decree 15/2018/ND-CP	Government	Continues during suspension of Decree 46/2026	Self-declaration, exemptions and import inspection	Arts. 4, 5, 13, 16, 18, 19	Main operational basis as of 10 Sep 2026.
2026 decree – suspended	Decree 46/2026/ND-CP	Government	Issued/effective 26 Jan 2026 but suspended	New food-safety framework	Do not use as operating basis while suspended	Subject to Resolution 15/2026/NQ-CP.
Resolution	Resolution 15/2026/NQ-CP	Government	6 Apr 2026	Suspends Decree 46 and Resolution 66.13; maintains Decree 15	Arts. 1–2	Monitor the amended Food Safety Law and new decree.
Aquatic quarantine	Circular 26/2016/TT-BNNPTNT amended by Circular 06/2022/TT-BNNPTNT	MARD	Circular 06 effective 11 Sep 2022	Mandatory aquatic quarantine list	Art. 2 amending Appendix I Section A/B item II	Relevant imported products are mainly live/fresh/chilled/frozen.
Labels	Decree 43/2017 amended by Decree 111/2021	Government	Decree 111 effective 15 Feb 2022	Original import label and Vietnamese label before circulation	Art. 10 and related import-label rules	Keep original label; supplement Vietnamese before circulation.
Customs	Circular 38/2015 amended by 39/2018 and 121/2025/TT-BTC	Ministry of Finance	Circular 121 effective 1 Feb 2026	Current customs dossier/procedure	Art. 16 and amendments	Use the amended/consolidated version when filing.
Tariff	Decree 26/2023; Decision 15/2023	Government/Prime Minister	From 15 Jul 2023 as specified	MFN and ordinary rates	Tariff appendices by HS	Check later amendments on filing date.
VAT	Decree 174/2025	Government	1 Jul 2025–31 Dec 2026	Two-percentage-point VAT reduction for eligible goods	Arts. 1–2 and Appendices I–II	Check final HS against exclusions.

KEY 2026 UPDATE: Decree 46/2026 took effect on 26 Jan 2026, but Resolution 15/2026 from 6 Apr 2026 suspended it until the amended Food Safety Law and its new implementing decree take effect. During the suspension, Decree 15/2018 and its implementing instruments continue to apply.

6.2. POLICY MATRIX BY SHIPMENT SITUATION

Situation	Legal basis	Possible policy	Authority/portal	Trigger
Ordinary processed, prepacked canned fish/seafood	Decree 15 + label/customs rules	Self-declaration + imported-food inspection + customs	Assigned inspection body; NSW/e-service where deployed	Imported food for business, no exemption
Eligible for reduced inspection	Arts. 16, 18, 19 Decree 15	Reduced inspection; customs randomly selects up to 5% of eligible consignments/year for dossier check	Customs	Meets shipment-history/QMS conditions
Ordinary shipment	Arts. 16–19	Normal inspection	State inspection body	Not reduced or tightened
Prior failure/official warning	Art. 16(3)	Tightened inspection with sampling/testing	State inspection body	Prior failure, failed inspection or warning
Fresh/chilled/frozen despite being in a container	Circular 26/2016 + 06/2022	May require aquatic quarantine	Assigned veterinary authority	Falls within revised Appendix I list
Article 13 exemption	Art. 13 Decree 15	Exempt from state imported-food inspection if all conditions are met	Customs/relevant body	Valid exemption case and evidence

7. PROCESSING TIME, FEES & COST RISK

Step	Legal/operational point	Reference time	Fees/costs	Delay risk
Lock product file	Before booking/ETA	Depends on supplier and testing readiness	Laboratory charges as quoted	Late declaration; retesting/relabeling.
Self-declaration	Before circulation and preferably before first-shipment inspection registration	Not an approval procedure; valid dossier required	No invented government fee stated here	Import inspection dossier cannot be completed.
Normal inspection	Art. 19 Decree 15	3 working days from receipt of dossier under the rule	Inspection/testing fees where applicable	Storage, DEM/DET.
Tightened inspection	Art. 19	7 working days; sampling/testing included	Possible testing/sampling costs	Higher schedule and storage risk.
Reduced inspection	Art. 19	Customs checks selected dossier within 3 working days; up to 5% randomly selected per year	As applicable	Incorrect eligibility may delay processing.

These are legal reference timelines under Decree 15. Actual lead time may increase if the dossier is supplemented, samples must be retested or another issue arises. Do not schedule customs release against the last free-time day.

8. PRACTICAL E2E WORKFLOW

Define product scope: species, state, formula, seafood %, processing, airtight packaging, label and origin.
Lock HS–tax–C/O: prepare an 8-digit working code, compare Chapter 16 vs Chapter 03, calculate MFN/ordinary duty/VAT and usable FTAs; pre-check draft C/O.
Complete self-declaration: test the correct safety parameters; ensure the report is ≤12 months at filing; prepare Form 01 and declare under the effective mechanism.
Screen quarantine and food-safety method: processed prepacked canned goods should be screened against Circular 06/2022; determine reduced/normal/tightened inspection or Article 13 exemption.
Freeze documents before ETA: Invoice, PL, B/L/AWB, label, self-declaration, test report, C/O, species/process spec must align. Register inspection before or upon arrival as applicable.
File customs declaration: use an accurate goods description covering species, processing/preservation and packaging; declare HS, value, origin and taxes correctly.
Handle customs channel: Green mainly automated, Yellow focuses on dossier review, Red may include physical inspection. Keep labels, specs, food-safety and origin evidence ready.
Receive result and clear cargo: for shipments subject to food-safety inspection, satisfactory result is a key release document.
Before domestic circulation: complete Vietnamese supplementary label under Decree 43 as amended by 111 and keep the original label.
Archive by shipment: customs declaration, commercial docs, C/O, food-safety result, self-declaration, test report, labels and traceability data.

Recommended pre-ETA timing: lock formula/spec/label and testing before cargo departs; review draft C/O before issuance; have the food-safety dossier ready before ETA rather than starting after the container is in the yard.

9. FAQ

1) Does imported canned tuna require self-declaration?

Generally yes for ordinary processed, prepacked food not falling under Article 6 product-registration categories. Check the actual product.

2) Does self-declaration exempt import food-safety inspection?

No. These are separate compliance layers. An Article 13 exemption or another valid legal exemption is required.

3) Is aquatic veterinary quarantine required for canned fish/seafood?

Genuinely processed/preserved shelf-stable products not in live/fresh/chilled/frozen form generally fall outside the revised mandatory list under Circular 06/2022. Recheck if the actual goods remain in those states or have another trigger.

4) Is HS 1604.14.11 used for all canned fish?

No. It is a reference subheading for ocean tuna in airtight retail containers. Other fish, crab, shrimp, squid and mixed products have different classifications.

5) Is VAT currently 8% or 10%?

As of 10 Sep 2026, Decree 174/2025 runs through 31 Dec 2026 and reduces eligible 10% goods by two percentage points. Check the final HS against the exclusion appendices.

6) Is the first shipment automatically reduced inspection?

No. Reduced inspection requires the conditions under Decree 15, such as shipment history or recognised quality-management systems in the specified cases.

7) Is a foreign Health Certificate mandatory for every canned-seafood shipment?

Not as a blanket rule. Decree 15 provides an exception for processed, prepacked animal/aquatic-origin products in the relevant foreign-certificate requirement.

8) Does Form E guarantee a 0% duty rate?

No. Verify the 8-digit HS, 2026 ACFTA schedule, origin criterion, Form E validity and invoice/transport conditions.

9) Which food-safety decree applies in September 2026?

Decree 46/2026 is suspended by Resolution 15/2026. During the suspension, Decree 15/2018 and its implementing rules continue to apply.

10) Can the Vietnamese supplementary label be attached after customs clearance?

Decree 111/2021 allows imported goods with a foreign-language original label to be supplemented with Vietnamese after customs clearance and transfer to storage, but before market circulation, while the original import label must still meet applicable import-label requirements.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Self-declaration file and corresponding valid test report.
Imported-food inspection result/notice for shipments subject to inspection.
Customs declaration with duties/taxes and release conditions completed.
Origin proof archived if used to claim FTA preference.
Vietnamese supplementary label completed before circulation and aligned with self-declaration.
Shipment file retained for traceability, post-market checks and post-clearance customs review.

If the product name, origin or composition changes, recheck the declaration obligation under Decree 15 instead of mechanically reusing the old declaration.

11. SOLUTIONS FROM TGIMEX

For canned fish/seafood, use one control sheet across product scope → HS → self-declaration → food safety → C/O → label → customs. The real control point is data consistency, not the number of documents.

Separate Chapter 16 processed products from Chapter 03 fresh/chilled/frozen goods.
Pre-check HS/MFN/ordinary duty/VAT and the 1–2 FTAs actually usable for the route.
Lock test report, Form 01, labels and import food-safety dossier before ETA.
Screen quarantine separately; do not import the fresh/frozen policy into processed canned goods.
Pre-check C/O and labels before supplier issuance/large-scale printing.
Archive shipment files for audit and post-clearance review.

Official legal sources reviewed: Resolution 15/2026/NQ-CP · Decree 46/2026/ND-CP · Decree 15/2018/ND-CP · Circular 06/2022/TT-BNNPTNT · Decree 111/2021/ND-CP · Circular 121/2025/TT-BTC · Decree 174/2025/ND-CP · Decision 15/2023/QD-TTg. Rates and policies must be rechecked on the customs-declaration date using the actual HS code.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE