Dried or rolled squid cannot be classified from the trade name alone. The decisive question is whether the goods remain dried, salted/brined or smoked molluscs of Chapter 03, or have been grilled, cooked, seasoned or otherwise prepared/preserved so that Chapter 16 must be reviewed.

Under Circular 03/2026/TT-BNNMT, aquatic-product quarantine is tied closely to product condition. Dried squid therefore needs a different review from live/fresh/chilled/frozen goods, while imported-food-safety, product declaration, labelling and origin rules still require separate checks.

Operational reference for importers and exporters · Updated through 10 Sep 2026.

1. QUICK SUMMARY & SCOPE

PRODUCT

Dried / rolled squid for food

Cuttlefish and squid that are dried and may be mechanically flattened. Grilling, cooking, seasoning or deeper preparation may shift the review to Chapter 16.

REFERENCE HS

0307.49.xx ↔ 1605.54.xx

Dried/salted/brined: review 0307.49.21/.29; smoked: .31/.39; prepared/preserved: 1605.54.10/.90.

SPECIALIZED

Food safety; quarantine by condition

Dried/smoked 0307.49 products are mapped to imported-food-safety control in Appendix II to Circular 01/2024. Under Circular 03/2026, ordinary aquatic-product quarantine covers live/fresh/chilled/frozen products; therefore ambient dried/rolled squid is not automatically subject to aquatic quarantine. Re-check quarantine only where the actual condition or a specific case creates a trigger.

MARKET

Self-declaration + label + nutrition

Processed prepacked food normally follows Decree 15/2018 self-declaration unless another route applies. Current commodity labelling should be reviewed under Decree 37/2026/ND-CP; nutrition declaration follows Circular 29/2023/TT-BYT where applicable.

TAX

Import duty + VAT must follow the right branch

Reference MFN: 0307.49.21/.29 10%; smoked .31/.39 15%; 1605.54.10/.90 25%. For import VAT, seafood subjected only to ordinary preliminary processing such as drying, thin rolling/flattening or salting may be not subject to VAT at import; prepared 1605.54 goods generally receive the temporary 8% rate through 31 Dec 2026 if eligible.

STOP POINT

Process · seasoning · pack · origin

Lock species, drying/rolling/grilling process, ingredients, retail pack, end use, origin and food-safety documents before ETA.

Scope: For dried/rolled squid imported for human consumption. Fresh/frozen goods, non-food goods, export-processing materials and samples may follow different treatment.

Warning: “Rolled squid” describes shape, not legal classification. Mechanical flattening alone does not automatically move goods to Chapter 16; grilling/cooking/seasoning may.

2. KEY TERMS & WHY THEY MATTER

Tariff classification

Species, physical condition and degree of processing determine whether Chapter 03 or 16 is appropriate.

Aquatic quarantine

Circular 03/2026 defines the current scope of aquatic animals and products subject to quarantine.

FSI

Imported food-safety inspection

A separate specialized-control layer for imported food, including applicable exemptions or reduced inspection.

SELF-DECL.

Product self-declaration

The common route for processed prepacked food not subject to product-registration approval.

C/O

Origin evidence

Supports special FTA duty only when the product satisfies the relevant origin rule.

ETA

Estimated arrival

Operational deadline for locking classification and compliance documents before cargo arrival.

Why this matters: A commercial phrase such as “dried rolled squid” may conceal grilling, seasoning or other processing. Ingredient lists and process flow are therefore essential.

Key point: Being dried does not mean exemption from all specialized controls. Quarantine scope, food-safety inspection, declaration and labelling are separate questions.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Collect species, process flow, heat treatment, drying level, rolling/pressing step, seasoning/additives and packaging before deciding HS.

Product/situation	What to verify	Example	Evidence	Potential policy	Documents	Application note
Simply dried squid	No additional grilling/cooking; no material seasoning	Whole dried squid / dried strips	Spec, process, ingredients	Food-safety inspection; declaration/label for retail	COA/spec/label	Review 0307.49.21/.29 by species.
Smoked squid	Actual smoking operation	Smoked cuttlefish/squid	Process and heat details	Food safety	Spec/process/label	Review 0307.49.31/.39 if Chapter 03 description remains satisfied.
Mechanically rolled dried squid	Only flattened after drying	Pressed dried squid	Process, photos, ingredients	Food safety	Spec/photos/pack	Rolling alone does not force Chapter 16.
Ready-to-eat processed rolled squid	Grilled/cooked/seasoned/sauced	Seasoned grilled rolled squid	Recipe + heat process	Food safety; declaration; no ordinary AQ for ambient dried rolled squid unless actual condition/specific case triggers it	Recipe/process/label/test	Review 1605.54.10/.90.
Bulk ingredient	Industrial/bulk pack for further production	Bulk dried squid	Contract/end-use/pack	Food-safety treatment depends on use/exemption	End-use proof	Do not infer retail treatment.

4. HS CODE – DUTY – C/O

The codes below are reference branches. Confirm Chapter 03/16 notes, species, process and actual documents before declaration.

03.07

Dried/salted/brined

Review 0307.49.21/.29 where the goods remain dried/salted/brined squid.

SMOKED

0307.49.31/.39

For squid meeting the smoked description under 03.07.

16.05

Prepared/preserved

Review 1605.54.10 for airtight retail containers and .90 for other prepared/preserved squid.

MFN / ORD.

10–25% / 15–37.5% by branch

Do not carry a duty rate from one branch to another.

VAT

Separate preliminary processing from deeper preparation

At import, aquaculture/fishery products not processed into another product or subjected only to ordinary preliminary processing — including drying, thin rolling/flattening and salting — are not subject to VAT. Smoked goods require a process-specific review; prepared 1605.54 goods generally use 8% in 2026 if eligible for the 10%→8% reduction.

FTA

Potentially significant savings

ATIGA, ACFTA, Japan FTAs, CPTPP, EVFTA/UKVFTA etc. require the correct PSR and origin evidence.

Reference HS	Suitable description	Basis	Condition	Ordinary duty	MFN	VAT	FTA review	Evidence
0307.49.21	Named cuttlefish/squid species; dried/salted/brined	Chapter 03 condition	No deeper preparation	15% ref.	10%	If the actual process is only ordinary preliminary processing under Decree 181/2025 (e.g. drying, thin rolling/flattening, salting): not subject to VAT at import.	By origin	Species/spec/process
0307.49.29	Other squid; dried/salted/brined	Chapter 03 condition	Other species; no deeper preparation	15% ref.	10%	If the actual process is only ordinary preliminary processing under Decree 181/2025 (e.g. drying, thin rolling/flattening, salting): not subject to VAT at import.	By origin	Species/spec/process
0307.49.31/.39	Smoked squid	Chapter 03 smoked	Correct species branch	22.5% ref.	15%	Smoking is not specifically listed among the ordinary preliminary-processing examples; review the actual process rather than assuming non-taxable treatment.	By origin	Species/smoking process
1605.54.10	Prepared/preserved squid, airtight retail pack	Chapter 16	Processing beyond Ch.03 + retail airtight pack	37.5%	25%	If the actual process has produced another processed product: standard VAT is 10% and, if eligible under Decree 174/2025, 8% applies through 31 Dec 2026. If the actual operations remain only “ordinary preliminary processing” under Decree 181/2025, review VAT from the process rather than infer it solely from HS 1605.54.	By origin	Recipe/process/pack
1605.54.90	Other prepared/preserved squid	Chapter 16	Processing beyond Ch.03; not .10	37.5%	25%	If the actual process has produced another processed product: standard VAT is 10% and, if eligible under Decree 174/2025, 8% applies through 31 Dec 2026. If the actual operations remain only “ordinary preliminary processing” under Decree 181/2025, review VAT from the process rather than infer it solely from HS 1605.54.	By origin	Recipe/process/pack

Origin route	FTA	Origin document	2026 preference to review	Condition	Evidence	Note
ASEAN	ATIGA	Form D / allowed origin evidence	Several branches may reach 0%	Meet PSR	C/O + shipment docs	Use final HS.
China	ACFTA / RCEP	Form E / RCEP evidence	Some branches may reach 0%	Meet PSR	Origin dossier	Not one rate for all codes.
Japan	AJCEP / VJEPA / CPTPP / RCEP	Relevant origin evidence	Some routes may reach 0%	Meet chosen agreement PSR	C/O/origin docs	Compare 2026 schedules.
EU / UK	EVFTA / UKVFTA	EUR.1 / permitted statement	Some 0307.49 branches are 0%; 1605.54 follows its own schedule	Meet seafood origin rule	Origin dossier	Do not reuse one PSR across chapters.

5. DOCUMENT SET & PREPARATION

Use a single source of product data so customs, food-safety, declaration, label and C/O all describe the same SKU.

Commercial documents

Invoice, packing list, B/L-AWB, contract/PO, packing specification and SKU/lot data.

Technical / specialized documents

Ingredients, product spec, process flow, species, COA/test report, label, food-safety file and quarantine documents if a real trigger exists.

Registration & cross-check file

Self-declaration where applicable, label/nutrition file, C/O and pre-ETA reconciliation sheet.

Preparation rule: Product name, species, condition, ingredients, net weight, pack and origin must match across all documents.

Document group	Documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, PL, B/L-AWB, contract	Customs/value	Importer/supplier	Generic description	Match SKU, quantity, net weight.
Technical	Spec, ingredients, species, process	HS/food safety/declaration	Supplier/QA	Missing grilling/seasoning step	Require full process flow.
Food safety	Declaration/test/inspection file as applicable	Import + market placement	Importer	Recipe differs from label	Version-control recipe/spec/label.
Origin	C/O/origin evidence	FTA duty	Exporter/importer	HS mismatch	Cross-check HS/description/criterion.
Label	Original/supplementary label, nutrition	Market placement	Importer/brand	Missing mandatory data	Approve artwork before shipment.

6. LEGAL BASIS & SPECIALIZED-POLICY MATRIX

Area	Instrument	Issuer	Status/time	Role	Key point	Review note
HS	Circular 31/2022/TT-BTC	Ministry of Finance	AHTN 2022 basis	Vietnam tariff nomenclature	0307.49 vs 1605.54	Read Chapter 03/16 notes.
MFN tariff	Decree 26/2023/ND-CP	Government	From 15 Jul 2023	Preferential import tariff	MFN rates for the branches	Check later amendments at declaration date.
Agriculture HS control	Circular 01/2024/TT-BNNPTNT	MARD	From 20 Mar 2024	HS mapping for specialized inspection	0307.49 includes food-safety control	From 1 Jul 2026, Circular 27/2026/TT-BNNMT repealed the relevant quality-inspection provisions in Appendices II/III of Circular 01/2024. Quarantine/food-safety mapping must still be read with the substantive lists: Circular 01/2024’s aquatic-quarantine HS list itself excludes products treated by heat, drying, smoking, salting/brining and similar processes, while current quarantine scope from 13 Jan 2026 is governed by Circular 03/2026.
Aquatic quarantine	Circular 03/2026/TT-BNNMT	MAE	From 13 Jan 2026	Current AQ scope	Ordinary product scope: live/fresh/chilled/frozen	Do not import outdated quarantine assumptions.
Food safety	Decree 15/2018 + Resolution 15/2026/NQ-CP	Government	Decree 15 continues during suspension of 2026 replacement regime	Declaration and import food safety	Exemptions/inspection route	Decree 46/2026 and Resolution 66.13/2026 suspended.
Labelling	Decree 37/2026/ND-CP; Circular 29/2023/TT-BYT	Government / MOH	Decree 37 effective 23 Jan 2026; nutrition implementation from 1 Jan 2026	Commodity and nutrition labelling	Decree 37 replaced Decrees 43/2017 and 111/2021; its Appendix I sets mandatory particulars for food	Old labels/packaging are subject to Decree 37 transition rules.
Ordinary import duty	Decision 15/2023/QD-TTg	Prime Minister	From 15 Jul 2023	Ordinary import tariff	Basis for the 15% / 22.5% / 37.5% ordinary rates shown	Relevant when MFN/special preference is not available.
VAT	VAT Law 48/2024/QH15 (as amended); Decree 181/2025/ND-CP (as amended by Decrees 359/2025 and 144/2026); Decree 174/2025/ND-CP	National Assembly / Government	Current 2026 framework	Non-taxable treatment for fishery products only ordinarily preliminarily processed; temporary 10%→8% reduction	Decree 181 expressly includes drying, thin rolling/flattening and salting as ordinary preliminary processing; Decree 174 reduction runs through 31 Dec 2026 for eligible 10% goods	Classify by the real production process, not HS alone.
Food-safety inspection authority	Circular 22/2026/TT-BNNMT + Decision 1908/QD-BNNMT	Ministry of Agriculture and Environment	Provincial delegation for normal/strict inspection from 1 Sep 2026	Who performs MAE imported-food-safety inspection	Agency assigned/designated by the provincial People’s Committee Chair	Do not hard-code one submission portal; verify the competent local agency.

Situation	Rules to check	Potential treatment	Authority (high level)	Trigger
Dried 0307.49.21/.29	Circular 01/2024 + Circular 03/2026 + Decree 15	Appendix II to Circular 01/2024 marks food-safety inspection for 0307.49.21/.29 and does not mark quarantine; Circular 03/2026 also limits the ordinary aquatic-product quarantine list to live/fresh/chilled/frozen products.	Provincial agency assigned/designated by the provincial People’s Committee Chair for normal/strict food-safety inspection from 1 Sep 2026.	Food import; dried condition.
Smoked 0307.49.31/.39	HS + food safety + Circular 03/2026	Food safety; AQ by current condition/specific requirement	Specialized authority	Smoked product.
Mechanically rolled only	HS rules + technical file	May remain 0307	Customs	No deeper processing.
Grilled/seasoned/RTE rolled squid	HS + food safety + current AQ rule	Review 1605.54 and food-safety inspection. Do not treat the “x” in Circular 01/2024’s HS matrix as a stand-alone conclusion that prepared squid requires aquatic quarantine: its quarantine list itself excludes products treated by heat/drying/smoking/salting, and Circular 03/2026 now defines ordinary product-quarantine scope as live/fresh/chilled/frozen. Ambient dried/rolled squid is therefore not ordinarily quarantined merely because it is classified in 1605.54; re-check only if the actual condition or a specific case creates a trigger.	Customs/specialized authority	Preparation beyond Ch.03.
Export-processing material/sample	Circular 03/2026 + Decree 15	Possible exemptions subject to conditions	Specialized authority	Proven end use/conditions.

7. PROCESSING TIME, FEES & RISK COST

No single day-count or fee fits every shipment. Timing depends on dossier completeness, food-safety inspection route, sampling and customs channel.

Stage	Main action	Management milestone	Fee/cost	Delay risk
Pre-ETA	Lock process, HS, policy, label, C/O	As early as possible	Testing/advisory if required	Wrong HS or incomplete documents.
Food-safety file	Declaration/inspection preparation	Before needed for shipment	Official/lab fees as applicable	Supplementation/sampling delay.
Arrival	Specialized inspection if triggered	Aligned to ETA	Actual official/lab cost	Storage/DEM/DET.
Customs	Declaration/C/O/channel	When dossier complete	Duty + VAT	Reclassification/examination.
Post-clearance	Label/record retention	Before and during sale	Relabel/rework if needed	Recall/administrative risk.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product data

Lock species, dried/smoked/prepared state, recipe, process, pack and end use.

STEP 02

Lock HS/duty/C/O branch

Split 0307.49.xx vs 1605.54.xx before calculating duty or FTA benefit.

STEP 03

Review specialized controls

Check food-safety inspection and aquatic-quarantine scope from the actual product condition; read Circular 01/2024 together with Circular 03/2026 rather than infer quarantine from an HS matrix alone. From 1 Sep 2026, normal/strict imported-food-safety inspection under MAE is handled by the agency assigned or designated by the provincial People’s Committee Chair.

STEP 04

Complete product file

Self-declaration where applicable, test report, label, nutrition, spec and traceability.

STEP 05

Lock documents before ETA

Reconcile commercial docs, C/O, spec, recipe/process, label and food-safety file.

STEP 06

Customs declaration & channel

Declare final HS and handle green/yellow/red channel requirements.

STEP 07

Complete checks/tax/clearance

Finish food-safety/AQ if triggered, C/O/duty and cargo release.

STEP 08

Market placement & post-control

Control labels, records and changes to supplier/recipe/process/pack/origin.

Before ETA: Steps 01–05 should be completed before ETA; for rolled squid, ingredients + process flow + packing spec are the critical early documents.

Main blocker: If the supplier only says “rolled squid” without proving whether it was grilled/cooked/seasoned, Chapter 03 vs 16 cannot be safely locked.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. What HS is commonly reviewed for dried squid?

For simply dried/salted/brined squid under heading 03.07, review 0307.49.21 or .29 depending on species.

2. Does rolling automatically move squid to Chapter 16?

No. Mechanical flattening alone does not determine Chapter 16.

3. What about grilled and seasoned rolled squid?

If preparation goes beyond Chapter 03, review heading 1605.54.

4. Is dried squid subject to aquatic quarantine?

Circular 03/2026 lists ordinary quarantinable aquatic animal products as live/fresh/chilled/frozen. Appendix II to Circular 01/2024 marks dried/smoked 0307.49 for food-safety inspection rather than quarantine; its aquatic-quarantine HS list also excludes products treated by heat, drying, smoking, salting/brining and similar processes. Accordingly, ambient dried/rolled squid is not automatically subject to aquatic quarantine; re-check only when the actual condition or a specific case creates a trigger.

5. Is imported-food-safety inspection still relevant?

Yes, when imported for food, subject to the applicable inspection route or exemption.

6. Is self-declaration required?

Processed prepacked food normally follows Decree 15/2018 self-declaration unless another route applies.

7. What are import duty and VAT for dried squid 0307.49.21/.29?

Reference MFN is 10%. If the actual goods are only ordinarily preliminarily processed — such as dried, thinly rolled/flattened or salted under Decree 181/2025 — they are not subject to VAT at the import stage.

8. What are import duty and VAT for prepared squid 1605.54?

Reference MFN for 1605.54.10/.90 is 25%. Where the process has created another processed product, standard VAT is 10% and eligible goods receive the 8% rate through 31 Dec 2026 under Decree 174/2025. If the actual process remains only “ordinary preliminary processing” under Decree 181/2025, review VAT from the process rather than infer it solely from HS.

9. Does vacuum packing automatically mean 1605.54.10?

No. First the goods must belong to 1605.54, then the airtight retail-pack criterion is tested.

10. Can FTAs reduce duty?

Yes, sometimes to 0%, if the correct agreement, PSR and origin evidence are satisfied.

11. What label issues matter for ready-to-eat rolled squid?

From 23 Jan 2026, review commodity labels under Decree 37/2026/ND-CP, which replaced Decrees 43/2017 and 111/2021. Food labels must contain the applicable mandatory particulars, while nutrition declaration continues under Circular 29/2023/TT-BYT where applicable.

12. Must HS be rechecked after changing recipe/process?

Yes. Grilling/seasoning or other processing changes can shift Chapter 03 to 16 and change tax/compliance.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Classification/product file

Spec, species, ingredients, process, pack and classification memo.

Shipment file

Invoice, PL, B/L-AWB, contract/PO and consistent SKU/lot data.

Specialized-control file

Food-safety result/file and aquatic-quarantine document if actually triggered.

Customs & tax file

Declaration, valuation, C/O, tax documents and channel records.

Label & market file

Original/supplementary labels, ingredient statement, nutrition, storage and shelf life.

CHECK

Retention & change control

Re-review when species, supplier, recipe, heat process, pack, origin or claims change.

Required output: The final file should demonstrate why the goods are in Chapter 03 or 16 and why tax/specialized controls follow that branch.

Change warning: Adding grilling or seasoning may alter classification. Do not reuse the old SKU file when recipe/process changes.

11. TGIMEX SOLUTIONS

TGIMEX can support a pre-ETA control approach focused on product data and document consistency.

Pre-ETA review

Cross-check species, process, HS, duty, C/O, food safety/AQ, pack and label.

Compliance document control

Reconcile spec, ingredients, process flow, test/declaration file, labels, C/O and shipment documents.

Logistics & customs coordination

Coordinate specialized-control tasks, transport documents, customs channel and cargo release.

Scope should be tailored to the SKU, origin, import purpose and actual dossier.

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