VIETNAM IMPORT PROCEDURE FOR DRIED PERSIMMON: HS, DUTY, PLANT QUARANTINE, FOOD SAFETY, C/O AND LABELING
Dried persimmon looks simple but has three recurring risk points: HS classification, the plant-quarantine/food-safety branch, and VAT. Fresh persimmon has its own line 0810.70.00, but once dried and still retaining the character of dried fruit, the key Vietnam reference shifts to 0813.40.90. If sugar preservation, coating or deeper preparation changes the product, Chapter 20 may apply. At the same time, 0813.40.90 is marked for plant quarantine and food-safety inspection in Circular 01/2024, while heading 08.13 excludes dried fruit that has been processed and packed in sealed labeled packaging from that listed scope. The workflow is therefore fruit identity + drying process + ingredients + bulk/retail status + processing level → HS/tax/C/O → PQ/food safety → dossier → customs → label → post-clearance.
Operational reference for importers; reviewed through 9 Sep 2026. Main scope: whole/sliced dried persimmon, soft-dried persimmon and freeze-dried persimmon for food use. Candied, sugar-coated or other fruit preparations require a separate branch.
2. KEY TERMS & WHY THE PROCEDURE MATTERS
Persimmon with moisture removed by sun-drying/dehydration while retaining dried-fruit character; confirm fruit identity and process.
Dried fruit other than fruit of headings 08.01–08.06. Persimmon is outside those headings, so dried persimmon commonly points to 0813.40.
Large bags/cartons for ingredient use or repacking; do not assume the “processed, sealed and labeled” exclusion applies.
Processed dried fruit packed in sealed labeled packaging for direct sale; relevant to the heading-08.13 note in Circular 01.
Control of plant materials that may carry pests. Circular 01 marks 0813.40.90 for PQ; Circular 14/2024 governs quarantine objects.
State inspection of imported food within the applicable scope; separate from product self-declaration.
Mechanism under Articles 4–5 of Decree 15/2018 for processed prepacked food within scope.
Used to claim special FTA duty; Form E/Form D/EUR.1 or equivalent works only when the origin rules are met.
Persimmon only ordinarily preliminarily processed by drying may qualify as non-taxable at import; deeper processing requires a fresh review.
Lock HS, PQ/food safety, C/O, VAT, testing and labels before arrival.
3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION
Main scope is persimmon that still retains dried-fruit character. Sugar-preserved, coated, multi-ingredient or fruit-snack products must be separated from the 0813.40.90 branch.
| Product group/cargo scenario | Technical indicators to review | Example | Supporting documents | Possible policy triggers | Documents to reconcile | Application note |
|---|---|---|---|---|---|---|
| Whole dried persimmon – bulk | Cleaning/peeling/drying only; no added sugar; large bags/cartons | Whole dried persimmon 5–20 kg | Process, ingredients, moisture, photos, use | HS 0813.40.90; Circular-01 PQ + FS review; VAT under Decree 181/2025 as amended by Decree 359/2025; C/O | Process, COA/test, PQ/FS file where applicable, Invoice, C/O | Higher specialized-control risk than completed sealed retail packs. |
| Sliced dried persimmon – bulk | Slices/pieces but still 100% dried persimmon; no coating | Dried persimmon slices | Process, slice form, ingredients, photos | Generally still review 0813.40.90 if only cut/dried | Spec, test, commercial docs, C/O | Cutting alone does not automatically move the product to Chapter 20. |
| Retail dried persimmon – sealed/labeled | Processed and packed in sealed labeled packaging for direct sale | Dried persimmon 100g/250g | Artwork, ingredients, process, pack spec | Review heading-08.13 exclusion in Circular 01; still review Decree 15, self-declaration and label | Test, self-declaration where applicable, artwork, Invoice | Circular-01 exclusion is not a blanket exemption from all food-safety duties. |
| Soft-dried persimmon | Higher residual moisture but still dried fruit without a new preparation character | Soft dried persimmon | Moisture spec, water activity if available, process | May remain 0813.40.90 if still dried fruit | Spec, process, test, label | Do not classify from the marketing term “soft dried” alone. |
| Freeze-dried persimmon | Freeze-drying with no material carrier/coating | Freeze-dried persimmon | Process, moisture, full ingredient list | May review 0813.40.90 if dried-fruit character remains | Process, specification, test, C/O | Freeze-drying does not automatically move to Chapter 20. |
| Sulfur-treated/preserved dried persimmon | SO₂ or preservative used for color/stability | Sulfured dried persimmon | COA, residue test, additive statement, process | HS may still be 0813.40.90 if only preservation; FS/label must control additive/residue | COA/test, additive data, label | Do not assume compliance before the additive and use level are locked. |
| Sugar-preserved / candied persimmon | Drained/glacé/crystallised sugar preservation or substantial sugaring | Candied persimmon | Sugar %, process, Brix, photos | Review 2006.00.00 or another Chapter-20 code; VAT/FS by final product | Quantitative formula, process, label, test | Do not retain 0813.40.90 merely because the raw material is persimmon. |
| Mixed dried fruit/nuts with persimmon | One SKU contains multiple dried fruits/nuts | Mixed dried-fruit pack | BOM %, weight ratios, photos | Review 0813.50.xx or Chapter 20 depending on mixture structure | BOM, process, artwork, C/O | Do not use 0813.40.90 for the entire mixture. |
4. HS CODE – TAX – C/O
For plain dried persimmon, the key reference is 0813.40.90, with 30% MFN and 45% ordinary duty. Many 2026 FTAs can reduce this to 0% when origin requirements are met.
| Reference HS code | Suitable description/product group | Classification basis | Application condition | Ordinary import duty | MFN import duty | VAT | C/O/FTA to review | Documents to reconcile |
|---|---|---|---|---|---|---|---|---|
| 0813.40.90 | Dried persimmon – other dried fruit, other | 08.13 covers dried fruit outside 08.01–08.06; fresh persimmon is in 08.10, so dried persimmon moves to 08.13 if still dried fruit | Whole/sliced/soft/freeze-dried persimmon; not transformed into another preparation | 45% | 30% | If only ordinary preliminary processing such as drying: review non-taxable VAT at import; deeper processing requires reassessment | ATIGA/ACFTA/RCEP and many 2026 FTAs may reach 0% when origin rules are met | Fruit identity, ingredients, process, moisture, pack, label, C/O |
| 0813.50.xx | Mixtures of dried fruit/nuts within Chapter 08 | 08.13 has dedicated mixture subheadings | Persimmon mixed with other dried fruits/nuts while mixture remains in Chapter 08 | Review final 8-digit code | Review final 8-digit code | Review by actual composition/process | FTA by final HS and origin | BOM %, weight ratios, process, artwork, C/O |
| 2006.00.00 | Fruit preserved by sugar | Chapter 20 – fruit preserved by sugar, drained/glacé/crystallised | Persimmon preserved by sugar as described by heading | Check current tariff by final HS | Check current tariff by final HS | Generally review 10%/8% if eligible for current reduction | FTA by final HS | Sugar formula, process, Brix, label, test |
| 2008.99.90 | Other prepared/preserved fruit – other | 20.08 where fruit is otherwise prepared/preserved and no more specific heading applies | Coating/deeper processing changes the product beyond plain dried fruit | 45% | 30% | 10%; review 8% if eligible for the current reduction | ATIGA and some FTAs may reach 0%; check origin; EVFTA/UKVFTA 2026 are not automatically 0% | Formula, process, coating, label, C/O |
| Route/origin | FTA/agreement | C/O form or origin proof | Special preferential rate where substantiated | Application conditions | Documents to reconcile | Application note |
|---|---|---|---|---|---|---|
| China | ACFTA / RCEP | Form E / qualifying RCEP proof | For 0813.40.90: ACFTA 2026 0%; RCEP 2026 0% when requirements are met | Correct HS, PSR, valid proof, Invoice/transport consistency | C/O, Invoice, B/L, origin support | Do not copy China’s national 8–10 digit tariff line into the Vietnam declaration. |
| ASEAN | ATIGA | Form D / e-Form D or qualifying proof | 0813.40.90: 0% in 2026 | Correct member state, PSR and proof | C/O, Invoice, B/L | Check description, HS and origin criterion. |
| Korea | AKFTA / VKFTA / RCEP | Form AK / Form VK / RCEP proof | For 0813.40.90, relevant 2026 schedules may provide 0% | Meet the selected agreement’s PSR and documentary conditions | Origin proof, Invoice, B/L | Compare both duty outcome and documentary feasibility. |
| Japan | VJEPA / AJCEP / CPTPP / RCEP | Agreement-specific origin proof | 0813.40.90: 0% under the main 2026 schedules | Meet PSR and transport rules | Origin proof, commercial docs | One form does not serve every agreement. |
| EU | EVFTA | EUR.1/qualifying proof | 0813.40.90: 0% in 2026 | Meet PSR and proof | Origin proof, Invoice, transport docs | Lock HS before requesting origin proof. |
| UK | UKVFTA | Qualifying origin proof | 0813.40.90: 0% in 2026 | Meet PSR and proof | Origin proof, commercial docs | Use the UKVFTA mechanism correctly. |
| Australia / New Zealand | AANZFTA / CPTPP / RCEP | Agreement-specific proof | 0813.40.90: 0% under relevant 2026 routes | Meet origin rule | Origin proof, commercial docs | Compare the available agreement against actual evidence. |
| India | AIFTA | Form AI / qualifying proof | 0813.40.90: 0% under the 2026 AIFTA schedule | Meet PSR and documentary conditions | C/O, Invoice, B/L | Do not extrapolate 0% to other HS codes without checking the schedule. |
| Hong Kong | AHKFTA | AHKFTA origin proof | 0813.40.90: 30% in 2026 | Meet PSR and valid proof requirements | Origin proof, Invoice, B/L | The 30% rate offers no advantage over 30% MFN; assess the actual file. |
5. DOSSIER & SUBMISSION LOGIC
Dried-persimmon dossiers should be managed by SKU + process + packaging. A generic COA or product photo is not enough to prove 100% dried persimmon with no added sugar and the correct 0813.40.90 branch.
Invoice, Packing List, B/L/AWB, Contract/PO if any and C/O; describe dried persimmon, whole/sliced form, packing and origin.
Ingredients, process, moisture, COA/test, additive/preservative data if any, PQ/FS file and artwork.
Map SKU ↔ process ↔ 100% fruit/sugar/coating ↔ HS ↔ PQ/FS ↔ VAT ↔ C/O ↔ label ↔ commercial docs.
| Document group | Required documents | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice; Packing List; B/L/AWB; Contract/PO if any; C/O | Customs, valuation, FTA | Importer + supplier + forwarder | Only says “dried fruit”; persimmon/pack/origin/process unclear | Standardize product name, SKU, packing, origin and dried-persimmon description. |
| Identification / HS | Fruit identity; ingredients; process; moisture; photos; pack spec; sugar/coating/preservative data | HS, VAT, policy | Manufacturer + importer | Added sugar/SO₂ not confirmed; exporter’s national code copied | Lock technical data by shipment/SKU before booking. |
| Bulk 0813.40.90 – PQ/FS | Phytosanitary/PQ where applicable; FS inspection file; COA/test | Pre/during clearance | Supplier + importer | Circular 01 checked only after arrival; plant-health document missing | Review Circular 01, Circular 14 and packing status before shipment. |
| Sealed labeled retail | Test report; self-declaration where applicable; artwork; evidence of processed/sealed/labeled status | Pre-market and specialized review | Importer/responsible entity | Circular-01 note treated as exemption from all FS duties | Separate Circular-01 listed-scope issue from Decree-15 and labeling duties. |
| Additives/preservatives | COA; residue test; additive identity; purpose of use; technical records | Food safety/label | Manufacturer + importer + lab | SO₂/preservative not clearly disclosed or wrong-SKU testing | Lock additive data and test plan against actual formula. |
| Label | Original/supplementary label; ingredients; origin; dates; storage; nutrition where in scope | Before circulation | Importer + supplier/brand | Ingredient list conflicts with dossier; mandatory information missing | Review Decree 43/111, Circular 30/2026 and final artwork. |
6. LEGAL BASIS – SPECIALIZED POLICY MATRIX
| Legal group | Instrument | Issuing authority | Effective/application status | Role | Key article/annex | Review note |
|---|---|---|---|---|---|---|
| Food-safety foundation | Law on Food Safety No. 55/2010/QH12 | National Assembly | Foundational law | General framework for imported/circulated food | General food-safety obligations | Read with Decree 15/2018 and the 2026 transition. |
| 2026 transition | Resolution 15/2026/NQ-CP | Government | Effective 6 Apr 2026 | Suspends Decree 46/2026 and Resolution 66.13/2026 while keeping the transition | Articles 1–2 | Continue reviewing Decree 15/2018 and related guidance during suspension. |
| Self-declaration/import FS | Decree 15/2018/ND-CP | Government | Effective 2 Feb 2018; continues under transition | Self-declaration, inspection exemptions and import inspection methods | Articles 4–5, 13, 16–19 | Retail processed food needs a self-declaration review; import lots need method/exemption review. |
| HS-based PQ/FS list | Circular 01/2024/TT-BNNPTNT, amended by Circular 18/2024 | MARD | Circular 01 20 Mar 2024; Circular 18 13 Jan 2025 | Identifies HS subject to PQ/FS inspection | 0813.40.90 marked PQ + FS; heading 08.13 excludes processed dried fruit packed in sealed labeled packaging | Do not expand this note into a blanket exemption from all food obligations. |
| Quarantine objects | Circular 14/2024/TT-BNNPTNT | MARD | Effective 15 Dec 2024 | Lists quarantine objects and PRA categories | Article 1 includes fruits as plant products; PRA applies by the categories defined in the instrument | Do not treat dried persimmon as fresh persimmon PRA merely because the species is the same. |
| VAT | Decree 181/2025/ND-CP, amended by Decree 359/2025/ND-CP | Government | Decree 181: 1 Jul 2025; Decree 359: 1 Jan 2026 | Determines crop products not transformed into another product / only ordinarily preliminarily processed at import | Clause 1 Article 4 of Decree 181/2025 as currently amended; ordinary processing includes cleaning, sun-drying, drying and listed preservation forms | Plain dried persimmon may qualify as non-taxable at import; candied/coated goods require reassessment. |
| Goods labeling | Decree 43/2017 as amended by Decree 111/2021 | Government | Amendment effective 15 Feb 2022 | Imported/supplementary labels | Product name, origin, responsible entity and mandatory content | Ingredients should reflect sugar/preservatives if used. |
| Nutrition labeling | Circular 30/2026/TT-BYT | Ministry of Health | Effective 10 Jul 2026 | Nutrition composition/value labeling | Review scope and required nutrient declarations by SKU | Added-sugar/coated persimmon requires closer review than plain dried fruit. |
| Import tariff | Decree 26/2023; Decision 15/2023; FTA tariff decrees 2022–2027 | Government / Prime Minister | At customs filing date | MFN, ordinary and FTA duty | 0813.40.90: MFN 30%, ordinary 45% | Final HS and origin proof control. |
| Cargo scenario | Instrument to review | Possible policy | Authority (high level) | Trigger condition |
|---|---|---|---|---|
| Bulk dried persimmon 0813.40.90 | Circular 01 + Circular 14 + Decree 15 | Review PQ + FS by shipment; apply import-food method | Agriculture PQ/FS authority + Customs | Final HS 0813.40.90 and goods do not meet heading-08.13 exclusion. |
| Processed sealed labeled retail persimmon | Circular-01 heading note + Decree 15 + label rules | May fall outside Circular-01 listed scope; still review self-declaration/FS and label | Food-safety authority + Customs | Evidence shows processed product packed in sealed labeled packaging. |
| Persimmon only sun-dried/dehydrated, no sugar | Decree 181/2025 as amended by Decree 359/2025 + HS 0813.40.90 | Possible non-taxable VAT at import | Customs/tax | Still a crop product, not transformed into another product, only ordinary preliminary processing. |
| Persimmon with SO₂/preservative | Decree 15 + current additive/FS rules + label | Review additive compliance, residues, testing and labeling | Food-safety authority + Customs | Preservative/additive used in the process. |
| Candied/sugar-preserved persimmon | Chapter-20 HS + Decree 15 + VAT + label | Review 2006.00.00 or suitable code; VAT/FS by final product | Customs + food-safety authority | Sugar/process creates fruit preserved by sugar. |
| Coated/deeply prepared persimmon | HS 20.08 + Decree 15 + VAT + label | May move to 2008.xx; declaration/FS by final preparation | Customs + food-safety authority | Coating/processing changes plain dried-fruit character. |
| Mixed dried fruits/nuts | 0813.50.xx + Decree 15 + C/O | Review mixture HS, FS and origin treatment | Customs + food-safety authority | Two or more dried fruits/nuts in one SKU. |
| Supplier/origin/process/ingredient change | HS + PQ/FS + VAT + C/O + label | Reassess HS, policy, testing, self-declaration, C/O and artwork | Importer/compliance | Change affects composition, processing, origin or product dossier. |
7. TIMING, FEES & COST RISK
Do not use one fixed lead time for every dried-persimmon shipment. Timing depends on bulk vs retail, PQ/FS trigger, self-declaration/testing requirements, and whether additives or deeper processing are involved.
| Step | Recommended timing | Required output | Fees/costs to review | Delay risk |
|---|---|---|---|---|
| Lock product – HS – VAT – C/O | Before quotation/PO | Plain dried fruit vs candied/coated; HS, MFN/FTA, VAT | Classification/advisory cost if outsourced | Wrong 0813 ↔ Chapter 20 branch; wrong VAT/FTA. |
| Review PQ/FS & packaging | Before shipment | Confirm PQ/FS path or heading-08.13 exclusion evidence | PQ/inspection fees where actually triggered | Cargo arrives before plant-health/FS file is ready. |
| Test – self-declaration – label | Before arrival and before circulation | Correct test, product file and artwork | Lab/label cost | Missing market-access file or wrong ingredient label. |
| Review additives/preservatives if any | Before PO/shipment | Lock additive identity, residue testing and label treatment | Testing cost by analytes | SO₂/preservative not controlled from the start. |
| Lock C/O & commercial docs | Before ETA | Invoice–PL–B/L/AWB–C/O–process–ingredients–pack reconcile | Document-amendment cost | Lost FTA or extended customs query. |
| Declaration – clearance – post-audit | At filing and post-clearance | Correct HS filing; specialized results if any; label/audit trail complete | Duty, logistics, storage/DEM/DET where incurred | Yellow/red channel, storage or weak post-audit evidence. |
8. PRACTICAL E2E WORKFLOW
Lock persimmon type, whole/sliced form, process, ingredients, moisture, sugar/coating/preservative and bulk/retail status.
Start with 0813.40.90 for plain dried persimmon; review Chapter 20 for candied/coated goods; model MFN, ordinary duty, VAT and FTA.
Bulk: review PQ/FS. Retail: review Circular-01 note, self-declaration/test/label. Add additive/residue file where relevant.
Read Circular 01 + Circular 14 + Decree 15 against HS, packing status, intended use and processing level.
Reconcile Invoice–PL–B/L/AWB–C/O–ingredients–process–COA/test–PQ/FS–artwork.
Describe dried persimmon, whole/sliced form and actual ingredients accurately; keep process/spec ready for HS/VAT explanation.
Coordinate PQ/FS where triggered, C/O, import duty/VAT and physical inspection according to the customs channel.
Complete labels before circulation, retain lot/SKU records and reassess supplier, origin, ingredients, process or packaging changes.
9. FREQUENTLY ASKED QUESTIONS
1) Which HS should be reviewed for whole dried persimmon?
If it is persimmon only sun-dried/dehydrated, with no added sugar/coating and still retaining dried-fruit character, the key reference is 0813.40.90.
2) Why is fresh persimmon 0810.70.00 but dried persimmon not 0810.70.00?
Heading 08.10 covers other fruit in the fresh state. Once dried, persimmon follows heading 08.13 if it remains dried fruit.
3) If a China supplier writes 08134020, can Vietnam use the same code?
Not automatically. National digits after the harmonized 6-digit level can differ. Vietnam currently has 0813.40.10 longan, 0813.40.20 tamarind and 0813.40.90 other; dried persimmon must be classified under the Vietnam tariff.
4) Does bulk dried persimmon require plant quarantine?
Circular 01 marks 0813.40.90 for PQ + FS. Bulk cargo not meeting the heading exclusion should be prepared on the PQ/FS branch and checked against the actual shipment file.
5) Is sealed labeled retail dried persimmon exempt from PQ/food safety?
Circular 01 excludes processed dried fruit packed in sealed labeled packaging from that listed heading scope. This does not remove Decree-15 self-declaration, labeling or every other FS obligation.
6) Does dried persimmon require self-declaration?
Processed prepacked food within Articles 4–5 of Decree 15/2018 generally requires a self-declaration review and suitable test report unless another treatment applies.
7) What VAT applies to dried persimmon?
If only ordinarily preliminarily processed by sun-drying/dehydration and not transformed into another product, there is a basis to review non-taxable VAT at import under Decree 181/2025. Candied/coated goods need a fresh 8%/10% review.
8) Can sulfur-treated dried persimmon stay in 0813.40.90?
Potentially, if SO₂ only preserves the fruit and the goods remain dried fruit, but additive/residue compliance, testing and labeling must be reviewed.
9) Can China Form E reduce dried-persimmon duty to 0%?
For 0813.40.90, ACFTA 2026 shows 0% when origin rules and documentation are satisfied.
10) What should be retained after clearance?
Keep the product dossier, ingredients/process, COA/test, PQ/FS where applicable, self-declaration, label, C/O, customs declaration and commercial documents by lot/SKU.
10. OUTPUTS & POST-CLEARANCE OBLIGATIONS
Fruit identity, ingredients, process flow, moisture, specification, additives if any, packing and SKU-matched photos.
Invoice, Packing List, B/L/AWB, customs declaration, tax records, C/O and delivery documents.
Phytosanitary/PQ where applicable; FS inspection records/results; self-declaration and test report.
Supplementary label, ingredients, origin, dates, storage, nutrition where in scope and responsible entity.
Lot/SKU audit trail supporting HS, VAT, origin, PQ/FS and dossier consistency.
Reassess supplier, origin, sugar/coating, additives, process, moisture or packing changes.
11. GIẢI PHÁP TỪ TGIMEX
For dried persimmon, the strongest operational control is to lock process – ingredients – packaging – HS – PQ/food safety before ETA.
Separate 0813.40.90 / 0813.50 / Chapter 20; review duty, VAT, C/O, PQ, FS inspection, self-declaration and label.
Reconcile Invoice, PL, B/L/AWB, C/O, ingredients, process, moisture, COA/test, phytosanitary/FS and artwork.
Track specialized-control, customs, port/warehouse/trucking milestones and retain lot files for post-audit/change control.
Before final documents, obtain ingredient list + manufacturing flow + moisture specification + additive/residue data where relevant + packaging specification + C/O draft + final artwork.
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