The main compliance risk is locking the HS code from the trade name “mung bean/red bean” before confirming botanical species, intended use and processing level. A classification error can cascade into wrong duty, C/O treatment and plant-quarantine/food-safety dossiers.

This E2E map follows: product identification → HS branching → duty/C/O → plant quarantine & food-safety control → dossier → legal matrix → timeline → customs clearance → post-clearance obligations.

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

1. QUICK SUMMARY & SCOPE

PRODUCT GROUP

Dried pulses – plant-based ingredient

Scope: dried mung beans and small red Adzuki beans for food/ingredient use, not seeds for sowing.

HS TO REVIEW

Do not lock from “red bean” alone

Mung bean 0713.31.90; Adzuki 0713.32.90. Kidney bean may move to 0713.33.

SPECIALIZED CONTROL

Plant quarantine + food safety

The relevant “other” dried bean lines in Appendix II of Circular 01/2024 are marked for plant quarantine and food-safety inspection before clearance.

MARKET CIRCULATION

Label & product dossier

After clearance, review original/supplementary labeling, bulk/retail status and retain specialized-control records by shipment.

TAX

MFN by HS branch

Reference: 15% for 0713.31.90 and 20% for 0713.32.90; import VAT may be non-taxable if only ordinarily processed.

STOP POINT

Species + use + origin

Confirm Vigna radiata/Vigna mungo, Vigna/Phaseolus angularis or Phaseolus vulgaris before calculating tax and preparing specialized dossiers.

Scope: dried shelled pulses for food/ingredient use. Seed lots, roasted/flavored beans, bean flour or deeply processed products require reclassification and a fresh policy review.

Warning: “red bean” may mean Adzuki or kidney bean. Red color alone is not enough to use 0713.32.90; botanical name, photos/specification and intended use are required.

2. TERMS & WHY THE PROCEDURE MATTERS

Plant quarantine

Inspection of imported plant material to control quarantine pests and applicable phytosanitary conditions.

FSI

Food-safety inspection

State food-safety inspection for imported food under the mechanism and inspection method applicable at the time.

PRA

Pest Risk Analysis

Pest-risk analysis. For dried beans imported for food, PRA is not automatically required; PRA/import plant-quarantine permit review is triggered only when the actual goods fall within Article 2 of Circular 14/2024/TT-BNNPTNT, notably planting/propagation material.

C/O

Certificate of Origin

Origin document; generally not a condition to import, but required when claiming a preferential FTA tariff.

Why this matters: dried beans are plant-origin F&B goods, so customs/HS classification and plant-quarantine + food-safety controls must be reviewed in parallel. These layers may sit in different legal instruments.

Key point: trade name, packaging or seed color does not replace the botanical name. If the supplier only writes “green beans/red beans”, the file is not yet sufficient to lock the HS branch.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

The objective is to establish the true nature of the goods before applying legal rules. Key data: botanical name, dried state, processing level, food versus sowing purpose, packaging and origin.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/situation	Signs to verify	Example type/function	Evidence	Possible policy	Documents to cross-check	Application note
Dried mung beans for food	Vigna radiata or Vigna mungo; dried; not for sowing	Whole/split, hulled/unhulled; bulk or retail	Spec/COA, botanical name, photos, label	HS 0713.31.90; plant quarantine; food-safety inspection	Invoice, Packing List, B/L/AWB, phytosanitary certificate, food-safety file, C/O if used	Do not use the .10 seed line for food use.
Dried small red Adzuki beans	Vigna angularis/Phaseolus angularis; small red beans; not for sowing	Dried Adzuki bean	Spec/COA, botanical name, size/color photos	HS 0713.32.90; plant quarantine; food-safety inspection	Commercial + PQ/food-safety + C/O if any	“Red bean” alone is insufficient.
Red kidney bean	Phaseolus vulgaris; larger kidney-shaped bean	Red kidney bean	Botanical name, spec, photos	May move to 0713.33; PQ/food safety still needs review	Same core file	Do not use 0713.32.90 merely because the bean is red.
Seed for sowing	Sowing purpose, germination/seed documentation	Seed lot	Seed certificate, seed spec, contract	Seed .10 branch; seed/planting-material regulation + plant quarantine; PRA/import plant-quarantine permit may be triggered because planting material is included in the PRA list.	Seed + PQ + import file	Outside the food-use conclusion of this article.
Roasted/flavored/flour/deep processing	Roasting, seasoning, milling, added ingredients	Bean snack, bean flour	Formula, process flow, ingredient label	HS Chapter may change; food-safety/declaration/label rules may change	Processed-food dossier	Reclassify from the beginning; do not default to 07.13.

4. HS CODE – TAX – C/O

The HS codes below are reference branches for dried food/ingredient goods within this scope. Duty and FTA comparison comes only after excluding seed, kidney-bean and deep-processing branches.

HS BRANCH

0713.31 / 0713.32 / 0713.33

Main branching depends on botanical species and whether the goods are for sowing.

BASIS

Botanical name + condition

Species, processing level and intended use are the locking data.

MFN/ORDINARY

15% / 20% for the two main branches

0713.31.90 reference MFN 15%; 0713.32.90 reference MFN 20%. The ordinary import rate should be checked against the schedule in force on the declaration date.

VAT

Potentially non-taxable at import

Where plant products are unprocessed or only ordinarily processed under current VAT law.

C/O/FTA

ACFTA · ATIGA · RCEP

Compare by actual origin; use the specific origin rule and evidence of each FTA.

LOCK BEFORE DECLARATION

Never transfer tax from branch A to B

Lock species, description, use, origin and processing status before customs transmission.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Suitable description/group	Classification basis	Condition	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Evidence
0713.31.90	Vigna mungo/Vigna radiata beans – other	Heading 07.13 + correct species	Dried mung bean, not for sowing	Check the ordinary-rate schedule in force	15% reference	Non-taxable if the statutory unprocessed/ordinary-processing conditions are met	ACFTA, ATIGA, RCEP or applicable FTA	Botanical name, spec/COA, photos/label, Invoice, C/O
0713.32.90	Small red Adzuki Phaseolus/Vigna angularis – other	Correct Adzuki species + not for sowing	Dried Adzuki for food/ingredient	Check the ordinary-rate schedule in force	20% reference	Same condition-based treatment	ACFTA, ATIGA, RCEP or applicable FTA	Botanical name, spec/COA, photos/label, Invoice, C/O
0713.31.10	Vigna mungo/Vigna radiata – suitable for sowing	Correct species + sowing purpose	Outside the main article scope; only where records confirm seed use	Check current ordinary tariff	0% reference MFN	Review separately under VAT rules and seed use	FTA by origin	Botanical name, seed records, plant quarantine; PRA/permit if applicable
0713.32.10	Adzuki – suitable for sowing	Correct Adzuki species + sowing purpose	Outside the main article scope; only where records confirm seed use	Check current ordinary tariff	0% reference MFN	Review separately under VAT rules and seed use	FTA by origin	Botanical name, seed records, plant quarantine; PRA/permit if applicable
0713.33.90 (competing branch)	Kidney bean Phaseolus vulgaris – other	Species confirms it is not Adzuki	Only if actual goods are kidney bean	Check current tariff	Check current tariff	Review actual processing status	FTA by origin	Botanical name, spec, photos, tariff file

SPECIAL FTA PREFERENCE TABLE BY IMPORT ROUTE

Route/origin	FTA	C/O/origin evidence	Special rate where supported	Conditions	Documents	Application note
China	ACFTA	Form E or valid origin evidence	Check the special preferential tariff in force based on final HS + origin + declaration year	Origin rule + documentary conditions	C/O, Invoice, B/L, Packing List	Form E alone does not guarantee preference.
ASEAN	ATIGA	Form D or applicable origin evidence	Check the special preferential tariff in force based on final HS + origin + declaration year	ATIGA origin compliance	Origin evidence + commercial file	Check HS, description, origin criterion and issuance.
Eligible RCEP member	RCEP	RCEP C/O/origin evidence	Check the special preferential tariff in force based on final HS + origin + declaration year	Meet PSR/origin and documentary rules	C/O, invoice, transport	Do not mix conditions among ACFTA/ATIGA/RCEP.
Other route	Applicable FTA	FTA-specific form/evidence	Check the special preferential tariff in force based on final HS + origin + declaration year	Meet the relevant FTA rules	Origin + commercial file	Do not transfer one route’s rate to another.

C/O CHECKLIST BEFORE DECLARATION

Correct FTA form/origin evidence.
Correct WO/RVC/CTH/CTSH criterion or product-specific rule.
HS, description, quantity/weight and origin consistent with commercial documents.
Review third-party invoice, transport and retroactive/electronic issuance where relevant.
Verify reference number, date, issuer and authenticity.

Data-lock rule: tariff and FTA figures must follow the final HS branch. If the file does not support a single branch, metadata must not market one HS code as a definitive conclusion.

HS lock warning: 0713.31.90 applies only to the proper Vigna mungo/Vigna radiata branch; 0713.32.90 is for Adzuki Phaseolus/Vigna angularis. Phaseolus vulgaris requires review under 0713.33; sowing goods use .10 branches; roasted/seasoned/milled or further-processed goods must be reclassified.

5. DOCUMENT PACKAGE & PREPARATION

Use a single-source-of-data, multiple-procedures approach: product name, species, quantity, origin and description must stay consistent from supplier documents through C/O, quarantine, food-safety control and customs declaration.

Commercial documents

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

Technical/specialized documents

Spec/COA, botanical name, photos/label, Phytosanitary Certificate, plant-quarantine and food-safety files. PRA/import plant-quarantine permit documents are added only when the shipment falls within the PRA list.

Registration & cross-check package

Customs declaration, specialized-registration data, results/certificates, HS/tax/origin substantiation by shipment.

Preparation rule: lock the data before ETA. Botanical name, package count, net/gross weight, origin and intended use should be identical across the file.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used at	Typical owner	Common error	Pre-ETA check
Commercial	Invoice; Packing List; B/L/AWB; Contract/PO	Customs, value, quantity	Importer + supplier/forwarder	Only “red beans/green beans”; weight/package mismatch	Lock product name + botanical name + quantities + origin
HS/tax	Spec/COA; photos; botanical name; processing description; use	HS/MFN/VAT	Importer/customs team	Adzuki vs kidney; food vs seed	Verify species and process flow
C/O	Form E/Form D/RCEP or equivalent	Preferential tariff	Exporter + importer	HS/description mismatch; third-party invoice; late issue	Compare with Invoice/B/L/Packing
Plant quarantine	Phytosanitary Certificate; plant-quarantine registration; import plant-quarantine permit only where the goods are on the PRA list.	Quarantine/inspection/results	Exporter + importer	Wrong species/origin; missing valid certificate	Check Articles 1–2 of Circular 14/2024: dried food beans are quarantine objects but are not automatically PRA objects; separately review seed/propagation use.
Food safety	Import food-safety file under applicable inspection method	Specialized control	Importer	Treating raw commodity as processed food or vice versa	Lock processing state and intended use
Label/circulation	Original label; supplementary label content; manufacturer/importer data	Post-clearance circulation	Importer/brand owner	Name/origin data inconsistent	Compare label with import dossier and bulk/retail status

Mandatory consistency: Invoice, Packing List, B/L/AWB, C/O, spec/COA, label, specialized files and customs declaration must align on product name, species, quantity, origin and state.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

LEGAL BASIS TO REVIEW

Document group	Document	Issuing authority	Effect/application status	Role	Key article/appendix	Review note
Plant-quarantine law	Law 41/2013/QH13, amended by Law 146/2025/QH15	National Assembly	Law 146/2025 effective 1 Jan 2026	Core legal framework for plant quarantine	Use current provisions on import plant quarantine	Do not rely on the pre-2026 text alone.
Quarantine/PRA list	Circular 14/2024/TT-BNNPTNT	MARD	Effective 15 Dec 2024; in force	Defines quarantine objects and objects requiring PRA before import	Article 1: plant products include seeds; Article 2: PRA list	Dried food beans are quarantine objects, not automatically Article-2 PRA objects.
Plant-quarantine procedure	Circular 33/2014/TT-BNNPTNT and effective amendments	MARD	Effective from 1 Jan 2015; legal database: partially ineffective	Import/export/transit/post-import plant-quarantine procedure	Use only provisions still in force after amendments/repeals	Read the current amended/consolidated status.
PRA/permit – 2026 update	Circular 07/2026/TT-BNNMT	Ministry of Agriculture and Environment	Issued/effective 23 Jan 2026	Updates import plant-quarantine permit procedure for PRA-list objects	Article 19 amends Article 9 of Circular 43/2018; 10 working days after receipt of a complete valid dossier	Do not apply this permit to all dried food beans.
HS specialized list	Circular 01/2024/TT-BNNPTNT	MARD	Effective 20 Mar 2024; partially ineffective	Maps HS codes to pre-clearance specialized control	Appendix II, heading 07.13 incl. 0713.31.90/0713.32.90	Read together with amendments.
Amendment to HS list	Circular 18/2024/TT-BNNPTNT	MARD	Effective 13 Jan 2025; in force	Amends Circular 01/2024	Relevant amendments to Circular 01/2024	Review both documents when locking the list.
Food safety	Decree 15/2018/ND-CP	Government	Continues to apply while Decree 46/2026 is suspended	Current food-safety/product-declaration/import-control framework	Review by raw/processed status and inspection case	Do not use Decree 46/2026 as the operative basis while suspended.
Food safety – 2026 status	Resolution 15/2026/NQ-CP	Government	Effective 6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Articles 1–2: suspension and continued application of Decree 15/2018	Mandatory 2026 update.
MFN import tariff	Decree 26/2023/ND-CP and amendments	Government	Effective 15 Jul 2023; legal database: partially ineffective due to amendments	MFN import tariff schedule	Appendix II – Chapter 07; verify the exact HS line on declaration date	MFN figures must follow the final HS and current schedule.
VAT	Law 48/2024/QH15, amended by Law 149/2025/QH15	National Assembly	Law 149/2025 effective 1 Jan 2026	Determines non-taxable treatment for unprocessed/ordinarily processed agricultural products	Article 5(1) as amended	Roasted/seasoned/further-processed goods require fresh review.
VAT guidance	Decree 181/2025/ND-CP, amended by Decrees 359/2025/ND-CP and 144/2026/ND-CP	Government	Decree 359/2025 effective 1 Jan 2026; Decree 144/2026 effective 20 Jun 2026	Guidance on unprocessed/ordinary-processing scope and VAT	Article 4(1) of Decree 181/2025 as amended; review plant products at import stage	Do not infer VAT from trade name alone; use the version in force on declaration date.
Goods labeling	Decree 43/2017/ND-CP, amended by Decree 111/2021/ND-CP	Government	Decree 43/2017: partially ineffective; Decree 111/2021: in force	Original/supplementary labels and mandatory content	Apply the amended labeling rules currently in force	Do not confuse Decree 37/2026/ND-CP: it concerns product/goods quality, not a replacement labeling decree.

POLICY MATRIX BY GOODS SCENARIO

Goods scenario	Documents to review	Potential policy	Authority level	Trigger
Dried mung bean Vigna radiata/V. mungo, not for sowing	Circular 14/2024 + effective parts of Circular 33/2014 + amended Circular 01/2024 + current food-safety framework	Plant quarantine + food-safety inspection + HS/tax/C/O; no automatic PRA/import permit	Plant-quarantine authority, food-safety authority and customs	0713.31.90 + food/ingredient use
Dried Adzuki Vigna/Phaseolus angularis	Same framework	Plant quarantine + food-safety inspection; no automatic PRA/import permit	Same	0713.32.90 + not for sowing
Actual goods are kidney bean Phaseolus vulgaris	HS/MFN schedule + amended Circular 01/2024 + Circular 14/2024	Reclassify to 0713.33 where appropriate; continue plant-quarantine/food-safety review	Customs + specialized authorities	Botanical name/spec confirms Phaseolus vulgaris
Seeds/propagation material	Circular 14/2024 Article 2 + seed law + Circular 07/2026 + plant-quarantine rules	Review .10 branch; plant quarantine; PRA/import plant-quarantine permit may apply	Seed/plant-quarantine authority	Sowing purpose or propagation material on the PRA list
Object listed for PRA	Circular 14/2024 Article 2 + Circular 07/2026 Article 19	PRA/import conditions and import plant-quarantine permit as applicable	Competent plant-quarantine authority	Only if the goods actually fall within the PRA list; quarantine status alone is insufficient
Roasted/seasoned/milled/further-processed beans	HS schedule + food-safety + labeling framework	HS, VAT, declaration/food-safety/labeling may change	Food-safety authority + customs	Processing changes the nature from dried pulses under heading 07.13

Legal lock: Dried food beans are plant products subject to plant quarantine under Circular 14/2024. However, plant quarantine does not automatically equal PRA/import plant-quarantine permit. The PRA branch opens only when Article 2 of Circular 14/2024 is triggered. For food safety, Decree 46/2026 is suspended by Resolution 15/2026 and Decree 15/2018 continues to apply during the suspension.

7. PROCESSING TIME, FEES & RISK COST

OPERATIONAL TIMELINE

Stage	Required action	Timing/basis	Cost/risk control
1. Preparation	Lock botanical name, purpose, origin and processing; branch HS and identify plant-quarantine/food-safety controls	Complete before shipment where possible; do not invent a fixed number of days	Species/HS/policy errors become harder to correct after cargo moves
2. Registration/acceptance	Prepare/register plant-quarantine and food-safety files under the applicable mechanism; PRA/permit only if triggered	According to the current administrative procedure and inspection method	Incomplete/inconsistent files delay acceptance
3. Inspection/review	Specialized authority reviews dossier/cargo within the applicable control scope	Depends on inspection method and dossier status	Physical inspection or clarification may be required
4. Supplement/sample if any	Submit additional records, sampling/testing or quarantine treatment when required	No single fixed timeline applies to every shipment	Testing/treatment costs and storage/DEM/DET may arise
5. Specialized result	Obtain the required specialized result/certificate for customs clearance	According to the relevant procedure	Delayed result extends cargo dwell time
6. Customs	File declaration, handle Green/Yellow/Red channel, reconcile specialized results and tax obligations	Depends on channel and dossier consistency	HS/C/O/description issues may trigger additional review or physical inspection
7. Post-clearance	Complete labeling/market circulation, retain shipment records and audit trail, manage changes	Per applicable legal and internal retention obligations	Weak shipment records increase traceability/post-clearance risk

Fees/costs: quote exact amounts only after confirming the correct procedure, authority and fee schedule. Separate state fees, testing/treatment charges if any, and logistics costs caused by document delays.

8. PRACTICAL E2E PROCESS

STEP 01

Review product identification

Lock botanical name, dried state, processing, food/seed purpose, origin and packaging.

STEP 02

Lock HS/tax/C/O branch

Exclude Adzuki/kidney/seed conflicts; only then calculate MFN/VAT and compare FTA.

STEP 03

Review policy & prepare specialized file

Confirm plant quarantine + food-safety control. Dried food beans do not automatically require PRA; if the goods are seeds/propagation material or otherwise fall within Article 2 of Circular 14/2024, review PRA/import plant-quarantine permit requirements.

STEP 04

Complete product/registration file

Prepare spec/COA, label/photo, phytosanitary certificate and applicable food-safety/PQ data.

STEP 05

Lock documents before ETA

Cross-check Invoice, Packing List, B/L/AWB, C/O, botanical name, quantities and origin.

STEP 06

Customs declaration & Green/Yellow/Red lane

Green: system-level clearance path; Yellow: document check; Red: document + physical inspection as decided by customs.

STEP 07

Complete inspection/tax/clearance/pickup

Submit specialized results, tax obligations and resolve exceptions before cargo release.

STEP 08

Circulation, record retention & post-audit

Review labeling, retain shipment audit trail, manage storage conditions and post-clearance readiness.

Pre-ETA milestone: species/spec/use/origin should be locked before shipment; commercial documents + phytosanitary certificate + food-safety/C/O approach should be locked before ETA.

Main stop points: unknown species; Adzuki vs kidney confusion; phytosanitary certificate with wrong species/origin; actual goods are more deeply processed; C/O and declaration mismatch on HS/description.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. Do dried mung beans require plant quarantine and food-safety inspection?

For the reference 0713.31.90 branch, Appendix II of Circular 01/2024 places the line under pre-clearance specialized inspection. Shipment-specific species, condition and use must still be confirmed.

2. Is every dried red bean 0713.32.90?

No. 0713.32.90 is for small red Adzuki beans (Vigna/Phaseolus angularis) not for sowing. Kidney bean (Phaseolus vulgaris) requires review under 0713.33.

3. What are the reference MFN rates?

Current reference: 15% for 0713.31.90 and 20% for 0713.32.90. Verify the tariff in force on the declaration date.

4. How is import VAT treated?

Unprocessed or ordinarily processed plant products can fall within the non-taxable import category under current VAT law. Roasted/flavored/deeply processed goods require a new review.

5. Does Form E automatically mean 0% duty?

No. The goods must meet ACFTA origin rules, HS/description consistency and documentary requirements. Form E is only one condition.

6. Must dried beans always have a self-declaration file?

Do not answer from the trade name alone. Determine whether the goods are raw/ordinarily processed or processed food, bulk or retail, and circulation purpose, then apply the current Decree 15 framework.

7. Is an import plant-quarantine permit always required?

No. Dried food beans are plant-quarantine objects, but that does not automatically mean an import plant-quarantine permit is required. The permit is linked to objects on the PRA list under Article 2 of Circular 14/2024; planting/propagation material is a typical trigger.

8. What should the Phytosanitary Certificate match?

At minimum botanical name, country of origin, quantity/weight and shipment data should align with commercial and registration documents.

9. Are small samples automatically exempt?

No. Exemption/reduction only applies where the actual case meets current legal conditions. Sample purpose and product status must be reviewed separately.

10. Can roasted or flavored beans use this article’s HS conclusion?

Not automatically. Roasting, seasoning, milling or added ingredients may change the product nature and HS Chapter.

11. When should documents be locked to avoid storage?

Species and product state should be locked before shipment; commercial file, PQ certificate, C/O and food-safety approach should be reviewed before ETA.

12. What should be retained after clearance?

Keep customs declaration, Invoice, Packing List, transport document, C/O, PQ certificate/results, food-safety file, labels, spec/COA and HS-classification evidence by shipment.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Classification/product file

Botanical name, spec/COA, photos, processing state, intended use and HS-branch rationale.

Shipment file

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

Specialized file

Phytosanitary Certificate, plant-quarantine registration/results and food-safety file/results. PRA/import plant-quarantine permit documents are retained only where the actual shipment is subject to PRA.

Customs & tax file

Declaration, value evidence, C/O/origin evidence, tariff basis and lane-specific supplements.

Label/circulation

Original/supplementary label as applicable, importer/manufacturer information and storage/circulation conditions.

CHECK

Retention & change management

Retain audit trail by shipment; supplier/origin/species/process/packaging changes trigger a fresh HS/policy review.

Target output state: the file should prove what the goods are, why the HS branch is chosen, which specialized controls are completed, how tax/C/O was applied and how post-clearance circulation is supported.

Change management: switching from Adzuki to kidney bean, from food to seed use, or adding roasting/flavoring/milling can change HS and the entire procedure matrix.

11. SOLUTIONS FROM TGIMEX

For dried beans, operational value comes from locking data before ETA and coordinating supplier – documents – specialized control – customs – transport, instead of waiting until cargo arrives to resolve classification.

Pre-ETA review

Review species/botanical name, HS branch, VAT, C/O, origin, plant quarantine and food safety; activate the PRA/import-permit branch only when the goods are on the PRA list.

Compliance document control

Cross-check Invoice, Packing List, B/L/AWB, C/O, Phytosanitary Certificate, spec/COA, label and specialized-registration data.

Operations/logistics & customs coordination

Track ETA, inspection/sampling schedule, specialized results, customs lane, cargo pickup and storage/DEM/DET exposure.

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