Importing Frozen Abalone into Vietnam

Detailed Guide to Importing Frozen Abalone into Vietnam: Procedures, Taxes, and Regulations

The demand for importing frozen abalone into Vietnam is increasing due to high market demand and consumer preference. To ensure a smooth import process and comply with legal regulations, businesses need to be well-versed in the relevant HS Code, taxes, and specific procedures. This article provides a comprehensive guide on the steps to follow and the related legal regulations.

I. HS Code for Frozen Abalone

Frozen abalone falls under the HS Code 0307.83.00:

• Chapter 03: Fish and crustaceans, mollusks, and other invertebrates.
• 0307: Mollusks, whether or not shelled, live, fresh, chilled, frozen, dried, salted, or in brine; mollusks smoked, whether or not shelled, cooked or not before or during smoking; flour, meal, and pellets of mollusks. Suitable for human consumption.

II. Taxes Required for Importing Frozen Abalone into Vietnam

1. Value-Added Tax (VAT):
   • According to Circular No. 219/2013/TT-BTC dated December 31, 2013, by the Ministry of Finance, VAT on imported goods is 10%.
2. Normal Import Duty:
   • Determined based on the Import Duty Table under Decree No. 125/2017/ND-CP dated November 16, 2017, issued by the Ministry of Finance.
3. Preferential Import Duty:
   • Applied according to Circular No. 78/2021/TT-BTC dated September 17, 2021, by the Ministry of Finance, which implements Decree No. 125/2017/ND-CP.
4. Special Preferential Import Duty:
   • Applied according to Free Trade Agreements (FTAs) that Vietnam participates in, as specified in Circular No. 65/2018/TT-BTC dated June 28, 2018.

III. Procedures and Steps for Importing Frozen Abalone

1. Obtain Import Permit from the Department of Animal Health

• Verify Exporter: Check if the exporting partner is listed among the approved exporters of abalone to Vietnam.
• Prepare Documentation: If the exporter is approved, prepare and submit the following documents to the Department of Animal Health:
  • Introduction letter
  • Import registration application
  • Business registration certificate
  • Commercial contract
  • Health Certificate
  • CITES permit from the Vietnamese CITES authority (if applicable)
• Legal Basis: Follow Decree No. 15/2018/ND-CP dated February 2, 2018, on food safety management, and Circular No. 14/2018/TT-BNNPTNT dated November 30, 2018, on quality management and animal and animal product quarantine.
• Processing Time: If the documents are valid, the Department of Animal Health will issue a quarantine approval within 5 working days. If the partner is not listed, the importer must inform the shipper to contact the quarantine authority in the exporting country to register for information disclosure.

2. Register for Quarantine of Frozen Abalone Shipment Before Arrival

• Prepare Documentation: Before the shipment arrives at the port, submit the following documents for quarantine registration:
  • Bill of Lading
  • Invoice
  • Packing List
  • Contract
  • Health Certificate
  • Import license
  • Quarantine registration form for frozen abalone
• Legal Basis: According to Circular No. 14/2018/TT-BNNPTNT dated November 30, 2018, by the Ministry of Agriculture and Rural Development.
• Procedure: The quarantine authority will review the documents and collect samples for testing. Results will be announced within 5 days. If the sample meets the standards, a quarantine certificate will be issued; otherwise, retesting is required.

3. Complete Customs Procedures at Port/Airport

• Customs Documentation:
  • Commercial Invoice
  • Packing List
  • Bill of Lading
  • Certificate of Origin (if preferential import duty is desired)
  • Other documents (if applicable)
• Legal Basis: According to Decree No. 08/2015/ND-CP dated January 21, 2015, on customs procedures, and Circular No. 38/2015/TT-BTC dated March 25, 2015, amending and supplementing Circular No. 38/2015/TT-BTC.
• Additional Documents: Besides the usual customs documentation, the importer needs to provide:
  • Import quarantine certificate (according to Circular No. 14/2018/TT-BNNPTNT)
  • Notification of the state food safety inspection results (according to Decree No. 15/2018/ND-CP).

Conclusion

Understanding the procedures and preparing all necessary documents according to the relevant circulars and decrees will help businesses efficiently import frozen abalone into Vietnam while complying with legal requirements. Adhering to these regulations not only saves time and costs but also ensures that imported goods meet the required quality and food safety standards.