Customs Procedures and Export Taxes for Seafood from Vietnam

As an importer, understanding the customs procedures and export taxes for seafood from Vietnam is crucial for smooth business operations. This guide will walk you through the key steps and considerations, providing you with a comprehensive overview of the process. Whether you’re new to the seafood industry or looking to expand your business, this guide will equip you with the knowledge you need to navigate the export landscape successfully.

Regulations on Seafood Export Procedures

Procedures for Exporting Live Seafood

Exporting live seafood from Vietnam involves specific procedures to ensure the quality and safety of the products. These include obtaining necessary permits, ensuring proper packaging and handling, and complying with health and safety regulations.

The traditional customs procedures are regulated by Circular No. 128/2013/TT-BTC dated September 10, 2013, of the Ministry of Finance, which stipulates customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported goods.

In addition, Decision No. 1171/QD-TCHQ dated June 15, 2009, on issuing customs procedures for commercial export goods, also provides guidance on the process.

For electronic customs procedures, Circular No. 22/2014/TT-BTC dated February 14, 2014, of the Ministry of Finance, and Decision No. 988/QD-TCHQ dated March 28, 2014, on issuing electronic customs procedures for commercial export goods, are the main regulatory documents.

Procedures for Exporting Frozen Seafood

For frozen seafood, the procedures are slightly different. The focus is on maintaining the cold chain throughout the export process, from processing and packaging to transportation and delivery.

The traditional customs procedures for frozen seafood exports are regulated by Circular No. 38/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance.

Furthermore, Joint Circular No. 44/2013/TTLT-BCT-BKHCN, dated December 31, 2013, of the Ministry of Industry and Trade and the Ministry of Science and Technology, stipulates the quality management of domestic production.

As with live seafood, Decision No. 1171/QD-TCHQ provides guidance on the customs procedures for commercial export goods.

For electronic customs procedures, Circular No. 22/2014/TT-BTC and Decision No. 988/QD-TCHQ are the main regulatory documents.

Understanding the Process and Procedures of Seafood Export

Step 1: Checking the Seafood Export Item

The first step in the export process is to check the seafood item intended for export. This involves verifying the species, quality, and quantity of the seafood.

Before proceeding with the export, businesses need to check whether their seafood product is on the list of items allowed for export. This can be done by referring to Article 31, Circular 04/2015/TT-BTC dated February 12, 2015, of the Ministry of Agriculture and Rural Development.

Seafood species not listed in the prohibited export seafood list in Appendix 1 of the circular can proceed with customs procedures when exporting (for seafood managed by CITES, the regulations of CITES Vietnam will be followed).

Seafood species listed in the conditional export seafood list in Appendix 2 of the circular, if meeting the conditions, businesses will carry out customs procedures when exporting (for seafood managed by CITES, the regulations of CITES Vietnam will be followed).

Step 2: Identifying the HS Code of the Seafood

The second step in the export process is identifying the Harmonized System (HS) code of the seafood product. The HS code is used by customs authorities worldwide for product classification and duty calculation.

Frozen seafood falls under Chapter 03 of the HS code, which includes fish and other aquatic invertebrates, mollusks, and other aquatic invertebrates without a backbone. Here are the HS codes for some types of frozen seafood:

0303: Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
0304: Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
0306: Crustaceans, whether in shell or not, live, fresh, chilled, frozen, etc.
0307: Molluscs, whether in shell or not, live, fresh, chilled, frozen, etc.
0308: Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, etc.

Step 3: Registering for Animal Quarantine

When exporting frozen or live seafood, it’s necessary to obtain a Health Certificate (HC). Here’s how to register for animal quarantine:

Preparing the Documents

For frozen seafood, you’ll need:

An application for quarantine inspection
Quarantine requirements of the importing country (if any)
A model health certificate from the competent authority of the importing country (if any)

For live seafood, you’ll need:

An application for quarantine inspection
A permit from the competent authority for aquaculture of species listed in the conditional export seafood list or prohibited export seafood list
A permit from CITES Vietnam for seafood/aquatic product species listed in the endangered, rare wildlife species list as regulated by Vietnam or in the CITES Appendices
Quarantine requirements of the competent authority of the importing country (if any)
A model health certificate as required by the competent authority of the importing country (if any)
Other documents such as a certificate of region, a certificate of disease-free aquaculture site (if any), etc.

Submitting the Documents

Businesses submit the documents to the Animal Health Department. The staff will carefully inspect the goods by checking the quantity, species, and taking product samples for testing.

Receiving the Results

The staff of the Animal Health Department will check the validity of the documents. If the documents meet the requirements, the staff will notify the results and give a receipt for the health certificate. If the documents are incomplete, businesses will need to supplement the required documents.

Step 4: Performing Customs Procedures at the Port/Airport

The fourth step in the export process is performing customs procedures at the port or airport. This involves submitting the necessary documents and paying the required fees. Here are the documents you’ll need:

Customs Declaration: A detailed declaration of the goods and their value, which is an important part of the customs procedures.
Input Goods Documents (Invoice, Purchase List): The invoice and purchase list are documents related to the import process, providing detailed information about the origin and value of the seafood.
Commercial Invoice: This invoice describes the quantity, value, and description of the seafood products being exported.
Sales Contract (if any): If available, the sales contract will determine the terms and conditions of the transaction between the exporter and importer.
Bill of Lading: A transport document that confirms that the goods have been shipped from the departure port to the import port.
Packing List: Details about how the goods are packed, the dimensions, and the weight of each package.

In addition, some documents may be necessary depending on the requirements of the importing partner. These include:

Certificate of Origin (C/O): Confirms the origin of the goods, usually required to benefit from import tax incentives.
Other Related Documents: These include special documents or specific requirements of the importing partner, such as a quality certificate, health certificate, or other documents related to the requirements of the import market.

What Businesses Need to Note When Implementing Procedures for Exporting Frozen and Live Seafood

When exporting frozen or live seafood, businesses need to be aware of several important factors:

Certificate of Origin (C/O) for Frozen Seafood Export

The Certificate of Origin (C/O) is not a mandatory document for customs clearance. However, the buyer may request it for certain markets that have trade agreements with Vietnam. Therefore, importers can use the C/O to benefit from preferential import duties. For example, if exporting to ASEAN markets, use Form D; for China, use Form E; for the US, use Form B.

To apply for a C/O, businesses need to prepare the following documents:

Bill Of Lading, Invoice, Packing List, Customs Declaration
Production norms, production process
Input materials (import declaration, invoice for purchasing materials, purchase list)

Packaging Seafood

To ensure the goods arrive safely and intact, businesses need to be careful in the packaging process.

For live seafood, it should be packed in styrofoam boxes, with dry ice placed at the bottom of the box to keep it fresh. Alternatively, use specialized cartons for seafood that are water-resistant to preserve it in the best way.

For frozen seafood, it should be wrapped in plastic bags or placed in styrofoam boxes. The storage temperature should be stable at around -20 degrees Celsius.

Timing of Container Drop-off

Businesses need to accurately time the drop-off of the container to avoid incurring additional costs at the port.

Quality Assurance

Ensure the quality of the goods before export is maintained intact with unchanged quality and achieves the highest profit.

Note on Ice Glazing Ratio

Pay attention to the ice glazing ratio with frozen seafood/aquatic product (below 5%); crustaceans that are cut/shelled and processed products from it frozen (below 7%); crustaceans/products from whole crustaceans frozen (below 14%); other aquaculture seafood/products (below 8%).

Conclusion

In conclusion, understanding the customs procedures and export taxes is crucial for successful seafood export from Vietnam. If you’re looking to connect with top, reputable Vietnamese seafood export businesses, consider visiting Freshdi.com. As a leading B2B platform in Vietnam, Freshdi.com links sellers, unlimited exporters, and buyers worldwide in the field of agriculture, forestry, and seafood.

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