Understanding the procedures is crucial if you are involved in importing frozen seafood into Vietnam. Here's a comprehensive guide to help you navigate the process seamlessly:
1. HS Code for Frozen Seafood
Frozen seafood falls under Chapter 03 of the Harmonized System (HS) Code:
- Group 0303: Frozen fish, excluding fish fillets.
- Group 0304: Fish fillets and other fish meat, fresh, chilled, or frozen.
- Group 0306: Crustaceans, whether in shell or not, fresh, chilled, frozen, dried, salted, or in brine.
- Group 0307: Mollusks, fresh, chilled, frozen, dried, salted, or in brine.
- Group 0308: Other aquatic invertebrates, not including crustaceans and mollusks.
Incorrect HS Code declaration may lead to:
- Customs procedure delays for verification of accurate cargo information.
- Penalties for HS Code misdeclaration as per Decree 128/2020/ND-CP.
- Delayed delivery of goods.
- In case of import duties, facing fines ranging from 2,000,000 VND to triple the tax amount.
2. Documentation for Frozen Seafood Import
Essential documents for the import procedure include:
- Customs declaration form.
- Commercial invoice.
- Bill of lading.
- Sale contract.
- Packing list.
- Certificate of origin (C/O), if available.
- Health certificate.
- Import license.
- Animal inspection registration and results.
3. Import Duties for Frozen Seafood
Import duty rates depend on the HS Code. The calculation formula is:
Import duty = CIF value x duty rate.
- Value-added tax (VAT) is calculated as:
- VAT = (CIF value + Import duty) x VAT rate.
Based on the customs tariff, you may observe:
- Preferential import duties for frozen seafood: 0%-27%.
- VAT rates: 5%-8%.
- Special preferential import duties with Form D (from Southeast Asian countries): 0%.
- Special preferential import duties with Form E (from China): 0%.
4. Import Procedure for Frozen Seafood
The import process involves the following steps:
- Step 1: Apply for an import license from the Department of Animal Health.
- Step 2: Declare customs form with complete supporting documents.
- Step 3: Register for animal inspection and open the customs declaration.
- Step 4: Customs clearance and completing the procedure.
5. Relevant Regulations for Frozen Seafood Import
Key legal documents related to the importation of frozen seafood include:
- Circular No. 14/2015/TT-BTC dated January 30, 2015.
- Circular No. 103/2015/TT-BTC dated July 1, 2015.
- Circular No. 38/2015/TT-BTC dated March 25, 2015; amended by Circular No. 39/2018/TT-BTC dated April 20, 2018.
- Circular No. 25/2016/TT-BNNPTNT dated June 30, 2016.
- Circular No. 24/2017/TT-BNNPTNT dated November 15, 2017.
- Decree No. 43/2017/ND-CP dated April 14, 2017.
- Decree No. 69/2018/ND-CP dated May 15, 2018.
- Decree No. 128/2020/ND-CP dated October 19, 2020.
6. Eimskip's Frozen Seafood Import Services
Eimskip, a trusted leader in cold chain logistics, provides comprehensive services to simplify your frozen seafood import process. Our services include:
- Sea freight transportation.
- Customs declaration.
- Origin certification (C/O) consultation and issuance.
- Import license application.
- Food safety and hygiene certification.
- Plant and animal inspection.
For further assistance with frozen seafood import procedures, please contact:
Eimskip Vietnam Co., Ltd.
Address: 96 Cao Thang, Ward 4, District 3, Ho Chi Minh City
Hotline: 091 922 6984 (Mr. Long)
Email: info@eimskip.vn
