Importing Frozen Seafood in Vietnam: A Comprehensive Guide

Võ Thanh Trúc - 14/12/2023

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)


Tags : Importing Frozen Seafood
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