Procedures for importing frozen seafood

1. Policies on import of aquatic products

The process of carrying out procedures for importing frozen seafood is stipulated in the following legal documents:

• Circular No. 103/2015/TT-BTC dated July 1, 2015;
• Circular No. 14/2015/TT-BTC dated 30/01/2015;
• Circular No. 25/2016/TT-BNNPTNT dated 30/06/2016;
• Circular 24/2017/TT-BNNPTNT dated 15/11/2017;
• Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
• Decree No. 69/2018/ND-CP dated 15/5/2018;
• Decree No. 43/2017/ND-CP dated 14/4/2017;
• Decree 128/2020/ND-CP dated 19/10/2020;
• List of companies allowed to export seafood to Vietnam;

According to the above legal documents, aquatic products are not on the list of goods banned from import. However, when carrying out procedures for importing chilled seafood into Vietnam, it is necessary to pay attention to the following points:

• Prohibition of imports of seafood on the IUCN Red List;
• Only countries on the list announced by the Department of Animal Health are allowed to quarantine animals;
• Goods imported for export production and sale into export processing zones do not need to quarantine animals;
• When importing seafood, goods must be labeled according to 43/2017/ND-CP;
• Determine the correct HS code to determine the correct tax and avoid being fined;

The above are legal documents regulating the process of carrying out procedures for importing frozen seafood. If you do not fully understand the above regulations, please contact the hotline or hotmail for advice.

2. Determination of HS codes of aquatic products

Determining the HS code is the most important step when carrying out procedures for importing frozen seafood. Identifying the HS code will determine the import tax, VAT and import policy. To determine the correct seafood code, you need to understand the characteristics of the goods: Material, composition and characteristics of the product.

2.1 Fisheries HS code

HS (Harmonized System) code is a series of codes that are common to all goods around the world. Between different countries in the world, there is only a difference in the number of tails. Therefore, the first 6 digits of the worldwide hs code for an item are the same. Seafood is a common noun, to identify the hs code of each type of seafood. Please check by each type below:

HS Code	Describe
03021100	Salmon, not raw, frozen
03023390	Tilapia, frozen, uncategorized
03061400	Frozen black tiger shrimp
03061719	Frozen white leg shrimp
03074300	Frozen squid
03074900	Frozen octopus
03075900	Other frozen and unsorted seafood
16052100	Canned sardines
16052900	Other canned fish, unsorted
16059091	Other processed seafood, packaged for retail

For items not listed above, please contact the hotline or hotmail for advice.

2.2 Risks of applying the wrong hs code

Determining the correct HS code is very important when carrying out procedures for importing frozen seafood. Identifying the wrong hs code will bring certain risks to you such as:

• Delay in customs procedures: Incorrect declaration of HS codes can lead to delays in customs procedures, as it takes time to check and verify accurate information about the type of goods;
• Shall be fined for incorrectly declaring hs codes according to Decree 128/2020/ND-CP;
• Delayed delivery: If the goods are found to have declared the wrong HS code, the customs authority may request correction or clarification of information. This can lead to delays in the delivery process and affect the production and business cycle of the business;
• In case of incurring import tax, they will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount;

To accurately determine the hs code for a specific type of frozen seafood. Please contact the hotline or hotmail for advice.

** See also Procedures for importing billiard tables

3. Import tax on frozen seafood

When carrying out procedures for importing frozen seafood, in order to determine the import tax on seafood, it is necessary to determine the HS code for the type of seafood they are importing.

Seafood import tax depends on the hs code selected above. Depending on the characteristics of the goods, choose the appropriate HS code. Import VAT on aquatic products is 0%. According to the provisions of the VAT Law No. 01/VBHN-VPQH dated 28/04/2016.

3.1 How to calculate import tax on frozen seafood

Import tax on frozen seafood is calculated according to the same formula as other commodities. There are two types of import tax on this item, namely import tax and import VAT.

Import tax determined according to the import tax hs code is calculated according to the formula:
Import tax = CIF value x % tax rate

Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax) x % VAT.

The CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first border gate of the importing country. Import tax is the cost included in the cost of goods sold of an order. Therefore, you must check the correct HS code to get the best import tax code.

3.2 Notes when determining import tax on frozen seafood

Because determining import taxes is very important in the process of importing frozen seafood, it is necessary to pay attention to the following points:

• For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, South Korea, Japan, Asean countries. It is necessary to note that the special preferential tax rate is usually 0%;
• To enjoy the preferential tax rate, a certificate of origin is required;
• The taxable value is the CIF value. For orders purchased under other conditions. When calculating import tax, the value must be converted into CIF value for import tax calculation;
• Import taxes will also be subject to VAT;

Those are the notes when calculating import tax for frozen seafood. If you don't understand how to calculate taxes and the notes above. Please contact the hotline or hotmail for advice.

4. Labeling of imported goods

Labeling imported goods is not a new regulation. However, since Decree 128/2020/ND-CP was issued, the labeling of imported goods has been monitored more closely. Labeling of goods aims to help administrative agencies manage goods, determine the origin and unit responsible for goods. Therefore, labeling goods is one of the indispensable stages when carrying out procedures for importing frozen seafood from different countries.

4.1 Label content

In addition to having to put a label, the label content is also very important. The content of labels of goods items is specified in Decree No. 43/2017/ND-CP. For frozen aquatic products of all kinds, the contents of a full label include the following information:

• Information of the exporter's family (address, company name);
• Information of the importer (address, company name);
• Name of goods and information of goods;
• Origin of goods;

Those are the basic label contents that need to be affixed to the goods. The information presented must be in English or other languages that must be translated. When carrying out procedures for importing frozen seafood, if it encounters a red channel, customs inspection will pay great attention to the content of the label above.

4.2 Labeling Placement on Goods

Labeling the goods is necessary, but it is more important to put them in the right place. When importing, goods labels need to be pasted on the surfaces of the package such as: On cartons, on wooden bales, on product packaging. Or any place as long as it is convenient to check and easy to see. Labeling in the right place will help save inspection time when carrying out procedures for importing frozen seafood of all kinds.

For retail goods on the market, it is necessary to show more information. Such as manufacturer, quantity of goods, specifications, date of manufacture, safety warnings.

4.3 Risks encountered when not labeling

Labeling goods is caught in accordance with the law. If the goods are not labeled when imported or the content of the goods label is wrong. The importer faces the following risks:

• Being fined according to regulations, the fine level is specified in Article 22 of Decree 128/2020/ND-CP;
• Not entitled to special preferential import tax because the certificate of origin will be rejected;
• Goods are easily lost or damaged due to the absence of warning labels for loading, unloading and transportation;

With the above risks, we recommend that you put a label on the goods when carrying out procedures for importing frozen seafood of all kinds. If you don't fully understand the regulations on labels. Please contact the hotline or hotmail for advice.

5. Dossier of seafood import

The set of dossiers for carrying out procedures for importing frozen seafood in particular and other items in general. Stipulated in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

• Customs declaration;
• Commercial invoice;
• Bill of lading;
• Commercial invoice;
• Sale contract;
• Packing list;
• Certificate of origin (C/O) if any;
• Health certificate;
• Import license;
• Registration of animal quarantine and quarantine results after the results are available;

The above documents are the most important when carrying out procedures for importing frozen seafood: Customs declaration, commercial invoice, bill of lading and quarantine registration. After the quarantine results are available, the results shall be supplemented for customs clearance of goods.

Health certificate is not a mandatory document in the import dossier. But it will be mandatory when registering for animal quarantine. This document is very important while doing quarantine registration, so it must be noted.

For other documents if requested by the customs. You must then add additional documents, not only the above documents but also other documents as required by customs.

** See more Procedures for importing aquatic feed

6. Procedures for importing frozen seafood

For procedures for importing frozen seafood, animal quarantine must be carried out. For aquatic products imported for export production or sale into export processing zones, there is no need to quarantine animals.

The process of importing frozen seafood includes the following steps:

Step 1: Apply for an import license from the Department of Animal Health
Applying for a license from the Department of Animal Health can be applied for by paper documents or registered on the national one-stop site. After obtaining the license, the next steps will be carried out.

The purpose of applying for this license is for the authorities to determine whether the imported food is allowed to be imported or not. And determine whether the exporting company is on the list of companies allowed to export to Vietnam or not.

Only with an import license can the procedures for importing frozen seafood and aquatic quarantine be carried out.

Step 2: Declare customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, notification of arrival. Then the declared information can be entered into the customs system via software.

The declaration of customs declarations on customs software. It requires importers to have an understanding of data entry into the software. Customs declarations should not be filed on your own when you are not familiar with the job. The self-declaration may be wrong in points that cannot be corrected on the customs declaration. At that time, it will take a lot of money and time to fix.

Within 30 days from the date of arrival of goods at the port, the customs declarant must make a customs declaration. If this time limit is exceeded, the importer must face a fine fee from the customs side.

This is the most important step in the process of importing frozen seafood. All declared contents will be pushed to the customs system. If there is an error affecting taxes or the origin of goods. Then the importer may face fines according to the customs law. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, name of goods, origin.

Step 3: Register for quarantine and open a customs declaration After
having a customs declaration, you can register for quarantine on the national single-window system. In case of registration for supplementary paper dossiers, they will be registered directly at the Department of Animal Health. Both cases of quarantine registration at the customs office accept quarantine registration dossiers. After having a quarantine declaration certified by the quarantine agency, the import declaration can be opened.

Depending on the flow of green, yellow, and red declarations, customs clearance steps will be carried out according to regulations. Quarantine sampling will be carried out in parallel when carrying out procedures for importing frozen seafood. For the frozen seafood quarantine process, it is a lot of steps and many documents. Please contact our hotline or hotmail for advice.

Note: After having an official declaration, it is necessary to contact the Customs Sub-Department to carry out procedures for importing frozen seafood. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 4. Customs clearance of customs declaration After
checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import duties on the customs declaration to clear the goods.

The opening of the declaration must be carried out as soon as possible, no later than 15 days from the date of declaration of the declaration. The declarant must bring the dossier to the Sub-department of Customs to open the customs declaration. Within more than 15 days, the declaration will be cancelled and you will face a penalty fee from customs.

In some cases, the declaration will be released to bring the goods to the warehouse for pre-storage. After completing the dossier, the customs will proceed to customs clearance of the customs declaration. When the declaration has not yet been cleared, it is necessary to carry out procedures for customs clearance. If you are past the deadline, you will face a penalty fee and it will take a lot of time.

Step 5. If the goods are brought to the warehouse for preservation and use
of the customs clearance declaration, the liquidation of the declaration and the necessary procedures shall be carried out to bring the goods to the warehouse. In order to be able to pick up your goods smoothly, you need to have a full release order, a means of transport and an accepted order for the goods to pass through the monitoring area.

Above are the steps to carry out procedures for importing frozen seafood. If you do not understand the steps, please contact us via hotline or hotmail for advice.

7. Notes when carrying out procedures for importing aquatic products

When importing seafood, it is necessary to pay attention to the following things to avoid possible losses.

Notes on carrying out procedures for importing all kinds
of seafood When carrying out procedures for importing frozen seafood, you need to pay attention to the following points:

• Importing aquatic products must do quarantine, require exporters to provide health certificates;
• For live animals (live fish), an import license from the Ministry of Agriculture is required;
• The value-added tax on seafood imports is 0%;
• The declaration shall be cleared only when the tax obligation to the State has been fulfilled;
• As a frozen item, the container storage fee and plug-in fee will be very high, so you should do quarantine registration before importing;

Notes when preserving and transporting frozen
seafood The preservation of seafood at the right temperature for each timeline. It will help keep the freshest quality of meat, the amount of substances will be the least changed. When transporting frozen seafood, you should keep the following in mind:

• The storage temperature for frozen fish is as follows:

Commodities	Temperature	Storage period
Fish has been preliminarily processed and preserved.	5 °F (-15 °C)	4-20 months
	-4 °F (-20 °C)	8-33 months
	-22 °F (-30 °C)	20-33 months

• The shelf life of seafood depends on the temperature and quality you require. If the packaging is as good as possible, the longer the storage time.
• It is recommended to freeze the goods before putting them in the container. Because containers are only for temperature maintenance. The freezing capacity of containers is very weak.

If you have difficulties in customs clearance, you can choose Just In Time as a companion.

Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.

 

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