PROCEDURES AND PROCESSES FOR IMPORTING FRESH FRUIT

I. Prerequisites: Check the list of permitted imports

Before engaging in trade negotiations, businesses must verify the following two conditions:

1. Has the exporting country opened its market to that particular fruit? (For example, Australia is allowed to export apples, grapes, and cherries to Vietnam, but not some other fruits).

2. The packing house and the orchard in the exporting country must be approved and assigned a code number by the Vietnam Plant Protection Department.

How to check: See the list of fresh fruits permitted for import into Vietnam on the official portal of the Plant Protection Department (Ministry of Agriculture and Rural Development) .

II. The 4-Step Process for Importing Fresh Fruit

Step 1: Obtain an Import Phytosanitary Permit (This must be done before the goods arrive)

Businesses prepare the necessary documents and submit them online through the National Single Window System to apply for an Import Plant Quarantine Permit from the Plant Protection Department.

• The file includes:

  • Application for Import Plant Quarantine Permit (using the provided form).

  • Commercial contract or Sales agreement (scanned copy).

  • Business registration certificate of the enterprise.

• Processing time: 5-7 business days. This permit is typically valid for one year or for a limited number of shipments.

Step 2: Register for Plant Quarantine and Food Safety Inspection at the border crossing.

When goods arrive at a port or airport in Vietnam, businesses register for quarantine and food safety inspection through the National Single Window system or submit paper documents to the regional Plant Quarantine Sub-department.

• The application file includes:

  • The plant quarantine and food safety inspection certificate is certified by the system.

  • Original Phytosanitary Certificate issued by the competent authority of the exporting country. (This document must be original and the information must match the labels and shipping documents exactly).

  • Import phytosanitary permit (obtained in Step 1).

  • Invoice, Packing List, Bill of Lading / Airway Bill.

Step 3: Take samples for actual testing.

After the documents are received, quarantine officers will coordinate with the business to go to the port/airport warehouse to open the containers/packages and conduct inspections.

• Sensory inspection: Check the condition of the packaging, labels, freshness, and signs of spoilage.

• Sampling: Officials will randomly collect samples to send to the laboratory for testing to check for larvae, insects (e.g., fruit flies), and fungal diseases that are on Vietnam's quarantine list, as well as to check for pesticide residues.

Step 4: Customs Clearance

After receiving satisfactory results (usually 1-2 days for air transport and 2-3 days for sea transport), the Plant Quarantine Sub-Department will issue an Import Plant Quarantine Certificate and Food Safety Inspection Certificate .

Businesses submit this certificate to the Customs authority along with the commercial documentation to clear the shipment.

• Import customs declaration form.

• Certificate of quarantine and food safety inspection.

• Invoice, Packing List, Bill of Lading / Airway Bill.

• Certificate of Origin (C/O) to qualify for preferential tax treatment (if applicable).

III. HS Code and Import Tax on Fresh Fruit

Fresh fruit is found in Chapter 8 (Eatable fruits and nuts; citrus peels or melons).

• Code 0806.10: Fresh grapes.

• Code 0808.10: Fresh apples.

• Code 0808.30: Fresh pears.

• Code 0810.50: Fresh kiwi fruit.

• Code 0810.90: Other fresh fruits (cherries, blueberries, etc.).

Types of taxes:

• Most Favored Nation (MFN) import tax: Ranges from 8% to 20% depending on the type of fruit.

• FTA Taxes: Vietnam has numerous trade agreements (such as ACFTA with China, VKFTA with South Korea, AANZFTA with Australia/New Zealand, and EVFTA with Europe). If businesses can present a valid Certificate of Origin (C/O), import taxes are largely reduced to 0% .

• Value Added Tax (VAT): Fresh fruit at the import stage is exempt from VAT (according to Circular 219/2013/TT-BTC).

IV. Special notes regarding fresh fruit

1. Cold Chain Management: Fresh fruit is highly perishable. Businesses need to ensure that refrigerated containers (reefer containers) or airport cold storage facilities maintain the correct temperature settings throughout the transportation and sampling process.

2. Labeling Information: The label on each carton must clearly state: Product Name, Packing House Name, Orchard Code, and Country of Origin. This information must match the original Phytosanitary Certificate. Any discrepancies may result in the shipment being rejected for import and requiring re-export.

CONTACT:

AI Global Logistics Co., Ltd

Address: Shophouse A0-16, Building A, Green River, 2225 Pham The Hien Street, Binh Dong Ward, Ho Chi Minh City, Vietnam

Phone: 097.572.1441 - 028.6270.7869

Email: info@ailogisticsvn.com

Website: ailogisticsvn.com