The trade name “dried fish” is not enough to finalize HS classification or specialized controls. Species, whole/cut/fillet form, drying, smoking, seasoning and processing depth may change HS – duty – state food-safety inspection – C/O. Ordinary dried fish should not be treated as automatically subject to aquatic quarantine merely because it is aquatic-origin; quarantine or veterinary/health certification should be added only when a specific legal, treaty or shipment trigger applies. This guide maps the end-to-end controls to lock before ETA.

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

1. QUICK SUMMARY & SCOPE

PRODUCT

Product nature

Fish and fish products for human consumption. Fish merely dried, whether or not salted but not smoked, is generally reviewed under heading 03.05; more extensively prepared products may move to Chapter 16.

HS branches to review

Main focus: 0305.51–0305.59 for dried non-smoked fish. Dried fillets, smoked fish, salted/brined but not dried fish, and prepared fish must be branched separately.

CONTROL

Food safety & conditional quarantine

Dried-fish lines in heading 03.05 used as food must be screened for state food-safety inspection. Under the current aquatic-quarantine scope as amended in 2022, the ordinary product scope is stated for live/fresh, chilled and frozen products; dried fish is not automatically quarantinable. Add quarantine/certification only when a specific trigger applies.

MARKET

Declaration & labeling

Retail prepacked processed dried fish generally requires review of the self-declaration regime under Decree 15/2018, plus Vietnamese labeling/supplementary label and nutrition-label rules where applicable.

TAX

MFN – ordinary – VAT

Core 0305.51–0305.59 dried-fish lines currently have a reference MFN duty of 20%; ordinary duty is generally 30% under the 150%-of-MFN rule where no separate ordinary rate applies. VAT depends on simple preliminary processing versus further processing.

BLOCKER

Facts to lock

Scientific name/species, fillet status, smoking, seasoning, heat process, origin, establishment where relevant, food-safety inspection status, C/O and original label. A veterinary/health certificate belongs in the checklist only if a legal trigger actually requires it.

Scope: This article covers dried fish imported for human consumption. It does not automatically apply to fish meal, fish offal, animal feed, ornamental fish, supplements or complex prepared foods.

Classification warning: “Dried” does not mean one HS code. Dried fillets, smoked fish, seasoned/cooked products and merely salted/brined fish may fall under different branches.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

HS code (Harmonized System)

The classification code used to determine customs treatment and duty. For dried fish it must be read together with species, cut/form and processing technology.

Aquatic quarantine

Circular 06/2022 amended the quarantine list under Circular 26/2016 so the ordinary aquatic-animal-product scope is stated for live/fresh, chilled and frozen products. Dried fish therefore does not automatically trigger quarantine; screen for any specific legal/treaty or shipment trigger.

Food safety inspection

Controls on imported food, including applicable inspection methods, sampling and exemptions/reduced inspection where legally available.

Product self-declaration

The Decree 15/2018 mechanism for many processed prepacked foods. Distinguish it from products for internal/export manufacture or categories requiring registration.

C/O

Proof of origin

A C/O or other origin proof supports preferential FTA duty only when HS, description, origin criterion and shipment route are consistent.

ETA

Estimated Time of Arrival

The expected arrival time. Lock HS, food-safety inspection, C/O, declaration/label and shipment data before ETA; lock a health/veterinary certificate only if a specific quarantine/certification trigger has been identified.

Why this matters: A dried-fish shipment normally needs customs classification, food-safety control and market-circulation review. Aquatic quarantine is an additional layer only when specifically triggered. Keeping these layers separate prevents unnecessary certificate requests and missing genuinely required documents.

Key point: Invoice descriptions such as “dried fish”, “dried anchovy”, “fish snack” or “seasoned dried fish” are not sufficient. A specification, ingredient list and process flow are needed to determine whether the product remains in Chapter 03 or becomes a Chapter 16 preparation.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

“Dried fish” must be identified by species, cut/form, drying level, smoking, salting/seasoning and processing technology. Lock these facts before HS, food-safety, tax and any exceptional quarantine conclusion.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/situation	What to check	Example type/function	Evidence	Potential controls	Documents to cross-check	Application note
Dried fish, non-smoked, non-fillet	Species; salt/no salt; drying only; no smoking; no deep preparation	Dried snakehead, dried anchovy, dried scad whole/cut	Scientific name, spec, process flow, photos, ingredients	0305.51–0305.59; state food-safety inspection; quarantine only if a specific trigger applies	Invoice/PL/B/L, spec, food-safety records, label; health/veterinary certificate only if specifically required	Main branch, but the 8-digit line depends on species and marine/freshwater status.
Dried/salted fish fillet, not smoked	Filleted form; boneless meat pieces	Dried fish fillet	Cutting spec, photos, catalogue/packing spec	0305.31–0305.39; food-safety inspection; quarantine only if triggered	Commercial docs + fillet evidence + specialized file	Do not use 0305.51–59 merely because the description says dried fish.
Smoked fish	Smoking step; may be cooked before/during smoking	Smoked mackerel, smoked fish fillet	Process flow, time/temperature, spec	0305.41–0305.49; food-safety inspection; quarantine only if triggered	Smoking process, spec, label, food-safety records; health certificate only if specifically required	Smoking is a separate classification trigger.
Salted/brined but not dried	High moisture; salting/brining is the main treatment	Salted fish / fish in brine	Process flow, moisture/spec, ingredients	0305.61–0305.69; food-safety inspection; quarantine only if triggered	Spec, COA if any, specialized documents	Do not confuse with dried fish that contains salt.
Heavily seasoned/prepared ready-to-eat fish	Sugar/sauce/multiple seasonings; cooking/roasting/frying; prepared/preserved character	Seasoned fish snack, cooked dried fish	Formula, process flow, product photo, label	May move to 1604 depending on character; food safety/declaration/label	Formula, process, product standard, label, declaration file	Exclude Chapter 16 before finalizing heading 03.05.
Retail prepacked product	Retail package, claims, use instructions, nutrition information	50 g/100 g supermarket pack	Artwork, original label, spec, test report	Self-declaration if applicable; commodity and nutrition labels	Self-declaration, suitable test report, label/supplementary label	Market-circulation obligations differ from bulk raw material.
Samples/internal use/export-manufacturing input	Not sold directly on the domestic market	R&D sample, input for export production	PO/contract, purpose evidence, production plan	Declaration treatment may differ; food-safety/customs still require review; quarantine only if separately triggered	Purpose evidence + applicable specialized records; do not assume a quarantine certificate is required	Do not assume blanket exemption merely because it is a sample/internal-use item.

4. HS CODE – DUTY – C/O

The codes below are reference branches, not a conclusion based on the trade name “dried fish.” Lock species, fillet/non-fillet form, smoking and processing degree before calculating duty or selecting an FTA.

HS BRANCH

Do not lock from trade name

0305.51–59 is the main branch for dried non-smoked fish; 0305.31–39 for dried fillets; 0305.41–49 for smoked fish; 1604 may apply to further-prepared products.

BASIS

Species + form + process

Scientific name, fillet/non-fillet, smoking, salting, ingredient list and processing degree drive classification.

IMPORT DUTY

MFN / ordinary

Core 0305.51–59 lines: reference MFN 20%; ordinary duty generally 30% where the 150%-of-MFN rule applies.

VAT

Not one rate for all dried fish

Aquatic products only ordinarily pre-processed at import may be not subject to VAT; further-processed products require a separate VAT determination.

C/O

FTA follows final HS

Compare FTA rates only after the base HS is locked. Some special tariff schedules use more detailed code lines and require cross-mapping to the base HS.

CUSTOMS

Facts to lock

Species, process, origin, invoice description, C/O and food-safety status must be consistent before filing. Establishment/health-certificate data become mandatory only where a specific specialized regime requires them.

HS crosswalk control: Do not treat a more detailed special-FTA tariff line as the base HS when the code level differs from the nomenclature/MFN code. Lock the base HS first, then cross-map to the applicable FTA line and rate.

PROPOSED HS CODE – DUTY – C/O TABLE

Reference HS	Matching description/group	Classification basis	Conditions	Ordinary import duty	MFN import duty	VAT	C/O/FTA to review	Documents to cross-check
0305.51.00	Dried cod	Dried, whether or not salted, not smoked; correct Gadus species	Non-fillet; non-smoked; not further prepared	30% when ordinary-duty conditions apply and no separate rate exists	20%	If only ordinary preliminary processing: may be not subject to VAT at import; further processing requires review	ATIGA/ACFTA/RCEP/CPTPP/EVFTA etc. by origin	Scientific name, process, spec, C/O, food-safety records; specialized certificate only if triggered
0305.52.00	Tilapia, catfish/Pangasius, carp, eel, Nile perch, snakehead within the tariff description	Species falls within the listed group; dried non-smoked fish	Non-fillet; non-smoked; drying/salting only	30% under the stated conditions	20%	As above; distinguish preliminary processing from transformation into another product	FTA by actual origin and origin criterion	Species sheet, ingredients, process, C/O, health/veterinary certificate if specifically triggered
0305.53.00	Listed fish families except cod	Taxonomic family/species + dried state	Correct family, not cod, non-smoked	30% conditionally	20%	Review processing degree	FTA by route	Scientific taxonomy, spec, specialized file
0305.54.00	Listed species such as herring, Engraulis anchovy, sardine/sardinella/sprat, mackerel, horse mackerel etc.	Scientific name must match the tariff list	Dried, non-smoked, non-fillet	30% conditionally	20%	Review processing degree	FTA by route	Species, photos, process, C/O, health/veterinary certificate if specifically triggered
0305.59.21	Certain marine anchovies: Stolephorus, Coilia, Setipinna, Lycothrissa, Thryssa, Encrasicholina	Species belongs to the listed genera	Dried, non-smoked, marine fish	30% conditionally	20%	Review processing degree	Check RCEP/ATIGA/ACFTA/CPTPP/EVFTA… using the final HS, origin and FTA-line crosswalk; do not assume a 0% rate without matching the correct 2026 tariff line.	Species, origin proof, process, food-safety records; specialized certificate only if triggered
0305.59.29	Other dried marine fish	Marine fish not captured by more specific lines	Dried, non-smoked, non-fillet	30% conditionally	20%	Review processing degree	Check RCEP/ATIGA/ACFTA/CPTPP/EVFTA… using the final HS, origin and FTA-line crosswalk; do not assume a 0% rate without matching the correct 2026 tariff line.	Scientific name, origin, process, C/O, health/veterinary certificate if specifically triggered
0305.59.90	Other dried fish	Residual line after excluding earlier specific/marine sublines	Dried, non-smoked, non-fillet	30% conditionally	20%	Review processing degree	Check RCEP/ATIGA/ACFTA/CPTPP/EVFTA… using the final HS, origin and FTA-line crosswalk; do not assume a 0% rate without matching the correct 2026 tariff line.	Scientific name, spec, C/O, specialized file
0305.31–0305.39	Dried/salted fish fillets, not smoked	Product is a fillet	Exact 8-digit line depends on species	Calculate under final MFN and Decision 15/2023	Check MFN under the final 8-digit code; do not transfer the rate for non-fillet dried fish to fillet lines	Review preliminary vs further processing	FTA under final code	Fillet spec, species, process, origin
0305.41–0305.49	Smoked fish, including fillets	Smoking process	Exact line depends on species	Under final code	Check MFN under the final 8-digit code; do not state a rate range before species and the exact tariff line are locked	Smoking is not automatically ordinary preliminary processing; review VAT	FTA under final code	Smoking process, species, C/O; health/veterinary certificate only if specifically triggered
1604.xx	Prepared or preserved fish	Seasoning/cooking/preparation changes the product beyond Chapter 03 character	Use only after Chapter 03 is excluded from technical evidence	Verify final 1604 code	Verify final 1604 code	If baseline rate is 10% and eligible for the 2026 reduction, 8% may apply; verify at filing	FTA under the final 1604 code and origin	Formula, process, label, spec, advance ruling if available

SPECIAL PREFERENTIAL C/O/FTA TABLE BY IMPORT ROUTE

Route/origin	FTA/agreement	C/O/origin proof	Special preferential rate if substantiated	Conditions	Documents to check	Application note
ASEAN	ATIGA	Form D/e-origin proof as applicable	Check 2026 ATIGA schedule under final code	Satisfy origin rule and valid proof	C/O, invoice, B/L, PL, HS/species	Do not apply one species rate to another code.
China	ACFTA / RCEP	Form E or RCEP origin proof	Check 2026 tariff under final HS	Origin rule + transport/document conditions	Origin proof, invoice, transport docs	Compare ACFTA and RCEP.
Korea	AKFTA / VKFTA / RCEP	Form AK, Form VK or RCEP proof	Check 2026 schedule	Agreement-specific origin criterion	C/O, origin records, invoice	Compare available agreements rather than defaulting to one.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Agreement-specific proof	Check 2026 schedule	Origin rule and document compliance	Origin proof, invoice, transport docs	Several FTAs may coexist.
EU / UK	EVFTA / UKVFTA	EUR.1 or agreement-specific origin statement/proof	Check 2026 staging under final code	Product-specific origin rule	Origin proof, invoice, B/L, species/spec	Do not use a detailed FTA tariff line as the base HS where code length differs.
Australia – New Zealand	AANZFTA / CPTPP / RCEP	Applicable origin proof	Check 2026 schedule	Origin and transport conditions	Origin docs, commercial docs	Choose the agreement that is both compliant and beneficial.
India / Hong Kong	AIFTA / AHKFTA	Form AI / Form AHK or accepted proof	Check 2026 schedule	Correct origin, HS and origin criterion	C/O, invoice, B/L, spec	An FTA is not automatically lower than MFN.
0305.59 crosswalk	RCEP / applicable FTA	Origin proof required by the agreement	No pre-locked rate; check the 2026 FTA schedule after crosswalking the base HS to the applicable tariff line	Final HS + origin rule + valid proof	C/O/origin proof, spec, invoice, transport records	A more detailed FTA tariff line may differ from the base HS-code level; never generalize a 0% example to all dried fish.

C/O checklist: Review the origin form/proof, applicable WO/RVC/CTH/CTSH criterion, third-party invoice where relevant, transport, goods description, HS, quantity/weight, country of origin, authentication, issue date and validity.

5. DOCUMENT PACKAGE & PREPARATION

Manage the dossier on a “one data source – multiple procedures” basis: the same controlled product facts must support HS, quarantine, food safety, C/O, declaration, labeling and customs filing.

Commercial documents

Commercial Invoice, Packing List, B/L or AWB, Contract/PO where relevant, and C/O when claiming preference. Species, form and packing description must be consistent.

Technical/specialized records

Specification, ingredient list, process flow, scientific name, original label and food-safety inspection/declaration records as applicable. Add veterinary/health certificates and quarantine documents only when a specific trigger applies.

Registration & cross-check package

One controlled data set for food-safety inspection, self-declaration, customs and C/O review. If a separate quarantine trigger applies, use the same locked facts for that file.

Document-preparation principle: Use “one source of truth – multiple procedures”. Product name, species, quantity, lot, manufacturer, origin, ingredients and process must not conflict across the file.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used at which step	Typical preparer	Common error	Pre-ETA control
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Customs and shipment reconciliation	Importer + supplier + forwarder	Generic description; weight/package/origin mismatch	Cross-check against a master PO/lot/container sheet.
Classification	Scientific name, spec, photos, cut/form, process flow	HS and policy determination	Supplier + importer/compliance	Only “dried fish”; missing species; smoking/fillet not disclosed	Obtain written supplier confirmation and technical evidence.
Origin	C/O/origin proof and support documents when needed	FTA claim	Exporter + importer	HS mismatch; invoice mismatch; wrong origin criterion	Check HS/description/invoice/date/criterion/transport.
Quarantine (trigger only)	Veterinary/health certificate and registration/approval records only where a legal/treaty/shipment trigger requires them	Aquatic-product quarantine only when the shipment actually falls within scope	Export-country competent authority + exporter + importer	Assuming every dried-fish shipment needs a certificate; or using the wrong model/issuer when a trigger actually applies	Before requesting a certificate, cross-check Circular 26/2016 as amended by Circular 06/2022 and the shipment-specific trigger.
Food safety	State inspection file or exemption/reduced-inspection evidence; testing if required	Imported-food control	Importer + laboratory/authority where needed	Wrong inspection method; product file does not match lot	Check Decree 15/2018 and shipment history/status.
Product declaration	Self-declaration + test report/file as required when applicable	Domestic circulation	Importer/product owner	Declaration does not match label/formula version	Freeze formula/spec/label before declaration.
Label	Original label, Vietnamese supplementary label artwork, nutrition information when applicable	Customs/market circulation/post-clearance	Supplier + importer/marketing/compliance	Missing mandatory particulars or mistranslation	Cross-check Decree 43/2017 as amended by Decree 111/2021 and Circular 30/2026/TT-BYT.

6. LEGAL BASIS – SPECIALIZED-POLICY MATRIX

Because dried fish is animal-origin F&B from aquatic species, review both the HS-based specialized-management list and the current operating procedure, including amendments, replacements and suspensions.

LEGAL BASIS TO REVIEW

Legal group	Instrument	Issuing authority	Effect / application time	Role in procedure	Key article/appendix to review, if applicable	Review note
Customs	Customs Law No. 54/2014/QH13 and relevant amendments/instruments	National Assembly	Review the current consolidated framework at filing	Customs declaration, inspection, clearance and post-clearance audit	Rules on customs dossiers, inspection and classification	Apply together with classification and specialized-management rules.
Import/export duty	Law on Export and Import Duties No. 107/2016/QH13	National Assembly	Applies within the current tariff framework	MFN, special preferential duty and origin-based duty treatment	Rules on tariff-rate categories by origin	Read with the current tariff schedules and applicable FTA.
MFN tariff	Decree 26/2023/NĐ-CP and current amendments (including Decrees 144/2024, 21/2025, 73/2025, 108/2025 and 199/2025)	Government	Decree 26 effective 15 July 2023; read with current amendments	MFN preferential import tariff	Appendix II and later amending appendices where relevant	Main dried-fish lines 0305.51–0305.59 have been reviewed at 20% MFN; recheck the final code and any amendments in force on the declaration date.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Effective from 15 July 2023	Ordinary import tariff treatment	Where no separate ordinary rate exists: 150% of the corresponding MFN rate	This replaced Decision 36/2016; do not use the old decision as current authority.
Specialized HS list	Circular 01/2024/TT-BNNPTNT, partially amended by Circular 18/2024/TT-BNNPTNT	Ministry of Agriculture and Rural Development	Circular 01 effective 20 March 2024 and partially expired/amended; Circular 18 effective 13 January 2025	HS lists subject to agricultural specialized management/inspection	Appendices for aquatic animals and aquatic animal products	Dried-fish lines 0305.51–0305.59 used as food are marked for food-safety inspection in Appendix II; that does not itself create an aquatic-quarantine requirement.
Aquatic quarantine	Circular 26/2016/TT-BNNPTNT as amended, including Circular 06/2022/TT-BNNPTNT	Ministry of Agriculture and Rural Development	Circular 26 is partially expired; Circular 06/2022 remains effective from 11 September 2022	Aquatic-animal/product quarantine framework; Appendix I scope was amended by Circular 06/2022	Circular 06/2022 states the ordinary product scope as live/fresh, chilled and frozen; other cases depend on applicable request/treaty requirements	Ordinary dried fish is not automatically subject to aquatic quarantine. Require quarantine/certification only where a specific trigger exists.
Food safety	Decree 15/2018/ND-CP; Resolution 15/2026/NQ-CP	Government	Resolution 15/2026 effective 6 April 2026 temporarily suspends Decree 46/2026 and Resolution 66.13/2026; Decree 15/2018 continues during the suspension	Self-declaration and state inspection of imported food	Provisions on self-declaration and imported-food inspection	Monitor when the amended Food Safety Law and new implementing decree take effect.
Commodity labeling	Decree 43/2017/ND-CP as amended by Decree 111/2021/ND-CP	Government	Decree 43 is partially expired; Decree 111 effective from 15 February 2022	Mandatory labeling for imported/marketed goods	Mandatory particulars by product group	Review original label and Vietnamese supplementary label before circulation.
Nutrition labeling	Circular 30/2026/TT-BYT	Ministry of Health	Effective 10 July 2026	Nutrition-component and nutrition-value labeling for food	Scope, exemptions/transitional provisions and declaration format	Check actual package type and any applicable exemption/transition.
VAT	VAT Law 48/2024/QH15 as amended by Law 149/2025/QH15; Decree 181/2025/NĐ-CP as amended by Decrees 359/2025/NĐ-CP and 144/2026/NĐ-CP; Decree 174/2025/NĐ-CP when considering VAT reduction	National Assembly / Government	Law 149 effective 1 January 2026; use the current consolidated framework	Determines non-taxable status or VAT rate based on processing level	Rules for aquaculture/capture products not transformed into another product or only ordinarily preliminarily processed	Drying and salting may qualify as ordinary preliminary processing where the aquatic product has not become another product. Further-processed goods require a fresh VAT analysis; the 10%→8% reduction is considered only for goods otherwise at 10% and eligible through 31 Dec 2026.

POLICY MATRIX BY GOODS SCENARIO

Goods scenario	Instrument(s) to review	Potential policy treatment	Authority / regulator at a high level	Trigger condition
Simple dried fish for human consumption	Circular 01/2024 as amended; Circular 26/2016 + Circular 06/2022; Decree 15/2018	State food-safety inspection; self-declaration/circulation depending on packaging. No automatic aquatic quarantine for ordinary dried fish; add it only if separately triggered.	Food-safety authority and Customs; veterinary authority only where quarantine is specifically triggered	Final HS is in the food-safety control list + food use; quarantine only where a legal/treaty/specific shipment requirement applies.
Retail prepacked dried fish	Decree 15/2018; Decree 43/2017 + Decree 111/2021; Circular 30/2026/TT-BYT	Self-declaration where applicable; original/supplementary label; nutrition labeling within scope	Food-safety/market-surveillance authorities and Customs for relevant stages	Processed prepacked food placed on the domestic market.
Seasoned / further-prepared dried fish	HS nomenclature; Decree 15/2018; current tariff schedules	May move to heading 1604; food safety, declaration and labeling follow the prepared product	Customs + food-safety authority	Ingredients/process change the character beyond fish merely dried/smoked/salted under Chapter 03.
Shipment with a specific quarantine/certification trigger	Veterinary Law; Circular 26/2016 as amended by Circular 06/2022; applicable treaty/bilateral/special requirement if any	May require quarantine registration and/or veterinary/health certificate under the specific trigger	Competent veterinary authority	Triggered only when the shipment actually falls within quarantine scope or another specific requirement applies; never infer from “dried fish” alone.
FTA claim with origin proof	Current FTA tariff + rules of origin	Special preferential duty if all conditions are satisfied	Customs	Valid origin proof, correct final HS, origin criterion and route/document conditions.
Sample / R&D / internal use	Decree 15/2018; customs rules; quarantine rules only where separately triggered	Some product-declaration obligations may differ by purpose; food-safety/customs still require review. Quarantine is neither automatically triggered nor automatically exempt if a separate trigger exists.	Customs + specialized authority	Purpose is documented and goods are not domestically marketed where the exemption relies on that fact.
Only ordinarily preliminarily processed	Current VAT law / 2026 consolidated framework; Decree 181/2025 and amendments	May be not subject to VAT at import	Customs / tax authority	Aquatic product not transformed into another product; operations such as cleaning, sun-drying/drying or salting remain within ordinary preliminary processing under applicable law.
Transformed into another processed product	VAT law + Decree 174/2025 if within the reduction scope	VAT follows the processed product; if normally 10% and eligible for the 2026 reduction, 8% may apply	Customs / tax authority	Formula/process exceeds ordinary preliminary processing and the item is not excluded from the VAT reduction.

7. PROCESSING TIME, FEES & DELAY COSTS

Actual timing depends on dossier completeness, inspection method and shipment condition. The table shows processing logic, not a guaranteed fixed timeline.

PROCESSING TIMELINE & COST-RISK POINTS

Stage	Main work	Timing / processing logic	Fees/costs to note	Risk if delayed
Preparation	Obtain species/spec/process/ingredients; review origin country & establishment; lock HS branch	Do before booking/final shipment where possible; do not wait for arrival	Classification/advisory/testing costs if needed	Wrong HS/policy from the start.
Registration / acceptance	Prepare food-safety/declaration records as applicable; quarantine/certificate file only if a separate trigger exists	Depends on mechanism and dossier completeness; no fixed day count without a concrete shipment	Government fees under the current schedule if applicable	Missing food-safety/C/O records or an exceptional certificate requirement not identified before ETA.
Inspection / assessment	Specialized authority reviews dossier and/or shipment	Varies by inspection method and authority schedule	Inspection/certification cost where applicable	Longer dwell time.
Supplement / sampling if any	Supplement records, physical inspection or sampling	Only if triggered by risk/inspection method; lab turnaround varies by test	Sampling/testing + logistics cost	Storage, reefer electricity if relevant, DEM/DET.
Result	Receive the applicable food-safety result/notice or other specialized result; quarantine result only if the shipment is in scope	Depends on dossier and inspection outcome	Do not state a fixed amount unless the authority/test is known	Late result can block customs clearance.
Customs	File declaration, handle channel, pay duties/taxes if any and coordinate specialized results	Depends on customs channel and actual file	Import duty, port/warehouse/brokerage charges by shipment	Yellow/Red channel, HS consultation, rejected C/O.
Post-clearance	Supplementary labeling, declaration/market circulation, record retention and post-clearance control	Complete before domestic circulation where required	Labeling, warehousing and periodic testing costs if applicable	Post-clearance finding on declaration/label/traceability.

Government fees

Use the current official fee schedule for the actual procedure; do not state a fixed amount until the authority, dossier and shipment scenario are known.

Inspection/testing costs

May arise from state food-safety inspection, sampling, laboratory testing or certification. Quarantine/certificate costs apply only where the shipment has a specific trigger; do not budget them by default for every dried-fish shipment.

Logistics cost from document delay

Storage, DEM/DET, reefer power if any, amendment and coordination costs may rise if HS, food-safety, C/O or any genuinely applicable specialized requirement is not locked before ETA.

8. END-TO-END OPERATING PROCESS

Run the process in sequence so the shipment does not arrive before species, HS, food-safety status or any exceptional certificate requirement has been identified.

STEP 01

Review product and identification data

Lock scientific species, marine/freshwater status, whole/cut/fillet form, smoking, seasoning formula, heat process and packaging. Do not start from the generic invoice term “dried fish”.

STEP 02

Lock HS branch, duties and C/O

Compare Chapter 03 with Chapter 16 and select the 8-digit base HS by species and product form. Only then calculate MFN/ordinary duty/VAT and compare applicable FTAs.

STEP 03

Review policy & prepare specialized records

Cross-check the final HS directly against the food-safety control list. Review Circular 26/2016 as amended by Circular 06/2022 to determine whether any quarantine trigger exists; only then review origin/establishment/product scope and veterinary/health-certificate model as needed.

STEP 04

Complete product file / required registration

Standardize specification, process, ingredients, label and test report plus declaration/registration dossier where applicable. The controlled version must match the shipment.

STEP 05

Lock documents before ETA

Cross-check Invoice, Packing List, B/L/AWB, C/O, scientific name, lot, weight, origin, HS and food-safety records. If a separate quarantine trigger exists, also validate the health/veterinary certificate and establishment data before departure.

STEP 06

File customs declaration & handle Green/Yellow/Red channel

Green channel is mainly system-based processing; Yellow reviews documents; Red may include physical inspection. Keep HS and specialized-policy explanations consistent.

STEP 07

Complete inspection/tax/clearance/release

Coordinate the food-safety result and Customs requirements, handle quarantine only if the shipment is genuinely in scope, pay tax under the correct HS/origin and release cargo once clearance conditions are met.

STEP 08

Market circulation, records and post-clearance control

Complete labeling/supplementary label and declaration where applicable, maintain traceability and shipment dossier, and reassess changes in supplier/species/process/origin/label before the next shipment.

Recommended pre-ETA checkpoint: Species + process + HS branch + food-safety status + C/O + label/declaration should be locked early. Add health-certificate/establishment data to the mandatory checkpoint only after identifying a real quarantine/certification trigger.

Main blockers: Wrong species/HS branch, mismatched food-safety records, C/O using a different code, or a missed exceptional quarantine trigger can stop a shipment. Conversely, demanding a health certificate for every dried-fish shipment without a legal basis can create unnecessary delay and cost.

9. FAQ – PRACTICAL QUESTIONS

These questions cover common operational issues when importing dried fish into Vietnam.

1. What HS code is normally used for dried fish?

There is no single code. Dried non-smoked, non-fillet fish is commonly reviewed under 0305.51–0305.59 by species; dried fillets under 0305.31–39; smoked fish under 0305.41–49; more extensively prepared products may move to 1604.

2. Should dried anchovy use 0305.54.00 or 0305.59.21?

Confirm the scientific name. Engraulis spp. is covered in the 0305.54.00 description, while certain Stolephorus/Coilia/Setipinna/Lycothrissa/Thryssa/Encrasicholina genera are specifically separated under 0305.59.21.

3. Is dried fish subject to aquatic quarantine?

Not automatically. Circular 06/2022 amended Appendix I of Circular 26/2016 so the ordinary aquatic-animal-product scope is stated for live/fresh, chilled and frozen products. Dried fish requires additional quarantine review only where a specific legal/treaty or shipment trigger exists; heading 03.05 food products still need food-safety inspection screening under Circular 01/2024.

4. Is state food-safety inspection required at import?

For food use, review the current imported-food inspection mechanism. In September 2026, Decree 15/2018 continues during the suspension of Decree 46/2026; the applicable method/exemption depends on the shipment.

5. Does retail prepacked dried fish require self-declaration?

Processed prepacked food generally falls under the Decree 15/2018 self-declaration mechanism unless a special category or exemption applies. Internal/export-manufacturing use requires purpose-specific review.

6. Is VAT on dried fish 8%, 5%, or non-taxable?

There is no universal rate. From 2026, aquatic products at import that are not transformed into another product or only ordinarily preliminarily processed may be not subject to VAT. Further-seasoned/processed products require separate VAT analysis; an otherwise 10% item may be 8% through 2026 if eligible for the reduction.

7. What is the MFN duty for core 0305.51–0305.59 dried-fish lines?

The core lines were reviewed at 20% MFN. The exact 8-digit code and all current tariff amendments must still be reconfirmed on the declaration date.

8. Can C/O reduce import duty?

Yes, but only when the applicable FTA, final HS and origin rule all match. Do not treat a 10-digit/detailed FTA tariff line or a 0% example as the base HS conclusion for all dried fish; crosswalk the base HS to the correct 2026 FTA tariff line first.

9. Does fish seasoned with sugar, chili or sauce remain under heading 03.05?

Not necessarily. Ingredients and processing can give the goods the character of “prepared or preserved fish” under heading 1604. Review formula, ratios and cooking/roasting/frying steps.

10. Is a small R&D/sample shipment exempt from all procedures?

No blanket exemption follows from small quantity alone. Product-declaration treatment may differ by purpose, but customs and food-safety requirements still need shipment-specific review; quarantine arises only if a separate trigger applies.

11. Is a health/veterinary certificate mandatory for every dried-fish shipment?

No. Do not assume an ordinary dried-fish shipment needs a veterinary/health certificate. Only after a quarantine or other specialized trigger is confirmed should the certificate model, issuing authority, establishment and product scope be locked before shipment.

12. What records should be retained after clearance?

Retain HS-classification support, commercial documents, C/O, food-safety results, declaration/test records, labels and shipment traceability. If a quarantine trigger applied, retain the corresponding certificate/result as well. Reassess when supplier, species, process, origin or packaging changes.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Customs clearance is not the end point. The dossier must support classification, specialized controls, tax/C/O and market-circulation obligations for each SKU/shipment.

Product / classification file

Scientific species, specification, process, ingredient list, photos and classification memo explaining the selected HS branch and competing branches.

Shipment dossier

Invoice, Packing List, B/L/AWB, Contract/PO, lot/container/weight records and transport documents reconciled to one data set.

Specialized-control records

Food-safety inspection result/file, declaration and test records as applicable; quarantine result/certificate and veterinary/health certificate only where a specific trigger actually applied.

Customs & tax file

Customs declaration, classification explanation/decision if any, tax payment records, C/O/origin proof and documents supporting VAT treatment.

Labeling & circulation

Original/Vietnamese supplementary label, nutrition information where applicable, declaration file and market-circulation requirements completed before sale.

CHECK

Retention, post-clearance & change management

Maintain a dossier by SKU + supplier + origin + process; reassess when species, establishment, formula, processing, origin or packaging changes.

Required end-state: The business should be able to trace each SKU/shipment back to its classification evidence, commercial documents, specialized results, tax/C/O basis, declaration and current label.

Change warning: Changing supplier/establishment, fish species, cut/form, seasoning level, smoking/drying method, origin country or packaging can alter HS, certificate, food-safety, VAT or declaration treatment. Clearance of one shipment is not a permanent conclusion for all later shipments.

11. TGIMEX SOLUTIONS

A pre-ETA review helps reduce HS errors, missing food-safety/C/O records, overlooked exceptional certificate requirements when applicable, delayed specialized results and storage costs. TGIMEX focuses on dossier control and operational coordination based on the actual shipment.

Pre-ETA review

TGIMEX can coordinate review of species, process, HS branches, duty/VAT, C/O, food-safety and labeling, while determining whether any quarantine/certification trigger actually exists before cargo moves.

Compliance document control

Cross-check Invoice, Packing List, B/L/AWB, C/O, specifications, ingredients/process, food-safety records, declaration and labels; include a health/veterinary certificate only where legally triggered.

Operations/logistics & customs coordination

Track document milestones, coordinate forwarder/warehouse/port and relevant parties, and handle customs documentation according to the actual shipment status.

Contact TGIMEX

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE