Procedures for importing fresh fruits

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Importing fresh fruits into Vietnam is a complex process that requires strict adherence to legal regulations and rigorous procedural compliance. This article provides a detailed, professional, and comprehensive overview of the legal requirements related to importing fresh fruits, including import conditions, implementation procedures, and regulations on taxes and state management.

1. Import Conditions

To import fresh fruits into Vietnam, businesses must comply with the following import conditions:

1.1 Clear Origin

  • Fresh fruits must originate from countries listed as approved for export to Vietnam, as announced by the Ministry of Agriculture and Rural Development (MARD) under Circular No. 30/2014/TT-BNNPTNT.
  • The exporting countries must have a plant quarantine system equivalent to Vietnam’s standards.

1.2 Phytosanitary Certificate

  • Imported fresh fruits must be accompanied by a Phytosanitary Certificate issued by the competent authority in the exporting country, as stipulated in Article 2 of Circular No. 48/2019/TT-BNNPTNT on plant quarantine for imports.
  • This certificate must confirm that the shipment is free from pests, insects, or organisms that could harm Vietnam’s agriculture.

1.3 Food Safety Compliance

  • Imported fresh fruits must be free from banned substances, pesticide residues, preservatives, and other safety indicators as regulated in Circular No. 50/2016/TT-BYT on managing food safety for imports.

2. Import Documentation

Proper and accurate documentation is crucial for a smooth customs clearance process:

2.1 Sales Contract

  • Specifies the terms regarding quantity, quality, price, delivery, and payment conditions between the exporter and importer.

2.2 Commercial Invoice

  • Accurately reflects the value of the shipment, used for calculating taxes and other fees.

2.3 Packing List

  • Provides detailed information about packaging, weight, quantity, and product codes (if applicable).

2.4 Bill of Lading

  • A transport document issued by the shipping company or carrier, confirming that the goods have been shipped from the exporting country to Vietnam.

2.5 Phytosanitary Certificate

  • Issued by the plant quarantine authority in the exporting country, proving that the shipment has passed inspection and is free of harmful organisms.

2.6 Certificate of Origin (C/O)

  • The C/O proves the origin of goods to qualify for tariff preferences under the free trade agreements (FTAs) that Vietnam participates in. This is regulated by Decree No. 31/2018/ND-CP and Circular No. 05/2018/TT-BCT.

2.7 Customs Declaration Form

  • The customs declaration is filed and submitted through the VNACCS (Vietnam Automated Cargo and Port Consolidated System) as guided by Decree No. 08/2015/ND-CP and Circular No. 38/2015/TT-BTC of the Ministry of Finance.

3. Import Procedures

The import process for fresh fruits requires businesses to follow several specific steps:

3.1 Registration for Plant Quarantine

  • Businesses need to register for plant quarantine with the Plant Protection Department or the quarantine agency at the port of entry, as per Circular No. 30/2014/TT-BNNPTNT.

3.2 Conduct Plant Quarantine at the Port

  • After registration, the shipment will undergo plant quarantine at the port of entry. If the shipment meets the requirements, the quarantine agency will issue an Import Plant Quarantine Certificate as stipulated in Decree No. 116/2018/ND-CP.

3.3 Food Safety Inspection

  • Imported fresh fruits must undergo food safety inspections by a competent state agency, as regulated in Circular No. 12/2015/TT-BNNPTNT on food safety inspections for imported goods of plant origin.

3.4 Customs Clearance

  • Once the shipment passes quarantine and food safety inspections, the business submits the customs declaration form to complete the customs clearance process. This process follows the provisions of the Customs Law 2014 and related guiding documents.

4. Import Taxes and Fees

4.1 Import Tax

  • The import tax rate for fresh fruits is stipulated in the Preferential Import Tariff under Decree No. 57/2020/ND-CP. The tax rate typically ranges from 5% to 30%, depending on the type of fruit and its origin.

4.2 Value Added Tax (VAT)

  • The VAT on imported fresh fruits is currently 5%, calculated on the taxable value of the shipment as regulated in Circular No. 219/2013/TT-BTC.

4.3 Plant Quarantine Fees

  • The plant quarantine fees are regulated by Circular No. 286/2016/TT-BTC of the Ministry of Finance.

5. Storage and Transportation Regulations

Proper storage and transportation are crucial to maintaining the quality of fresh fruits:

5.1 Cold Storage

  • Fresh fruits must be stored at low temperatures, ranging from 0°C to 10°C depending on the type of fruit, to maintain freshness and prevent spoilage.

5.2 Transportation in Refrigerated Containers

  • For sea transport, fruits are typically shipped in refrigerated containers to ensure stable temperature control.

5.3 Transportation Time

  • Transportation time should be optimized to minimize transit time, ensuring that the fruits reach consumers in the best possible condition.

6. Important Considerations for Importing Fresh Fruits

6.1 Inspect the Shipment Before Importing

  • Businesses should inspect the quality of the shipment in the exporting country to ensure that the product meets all quarantine and food safety requirements of Vietnam.

6.2 Research the Domestic Market

  • Before importing, it is important to thoroughly research the domestic market to understand consumer demand and the types of fruits that will be most suitable for import to avoid business risks.

7. Relevant Legal Regulations

  • Customs Law 2014: General provisions on customs procedures, inspection, supervision, and customs control.
  • Food Safety Law 2010: Regulations on ensuring food safety for imported food.
  • Decree No. 116/2018/ND-CP: Regulations on plant quarantine.
  • Circular No. 30/2014/TT-BNNPTNT: Regulations on plant quarantine for imported goods.
  • Circular No. 48/2019/TT-BNNPTNT: Guidelines on plant quarantine for export and import.
  • Circular No. 50/2016/TT-BYT: Regulations on food safety management for imported food.

8. Conclusion

Importing fresh fruits into Vietnam requires strict compliance with legal regulations, from documentation preparation, plant quarantine, food safety inspections, to customs clearance procedures.

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