Procedures for exporting frozen shrimp

Posted on: 25/12/2024

Shrimp and shrimp products are a key export industry of Vietnam. Below Just In Time would like to introduce the procedures for exporting frozen shrimp, determining HS codes, export taxes and notes when exporting frozen shrimp out of Vietnam.

1. Frozen shrimp export policy

The policy and procedures for exporting frozen shrimp are stipulated in the following legal documents:

According to the above legal documents, frozen shrimp is not on the list of prohibited export goods. However, when carrying out procedures for exporting frozen shrimp, the following points must be noted:

The export tax on frozen shrimp is 0%.
Input documents of goods are required in case of needing to apply for a certificate of origin;
It is necessary to proactively do animal quarantine (Health Certificate).
Accurately determine the HS code for the type of shrimp exported, avoid confusion between types.

These are some basic notes in the frozen shrimp export procedure. If you do not fully understand the above regulations, please contact the hotline or hotmail for advice.

2. Determine the HS code for frozen shrimp

Determining the HS code is a very important step in the frozen shrimp export procedure. Here we would like to introduce to you the HS code for frozen shrimp.

2.1. HS code for frozen shrimp

The HS code (Harmonized System) is a series of codes used for all goods worldwide. Between different countries in the world, only the tail number is different. Therefore, the first 6 digits of the HS code worldwide for an item are the same. Below, Just In Time would like to share with you the HS code table for frozen shrimp.

HS Code	Description
030611	– – Rock lobsters and other marine crayfish (Palinurus spp., Panulirus spp., Jasus spp.):
03061110	– – – Smoked
03061190	– – – Other
030612	– – Lobster (Homarus spp.):
03061210	– – – Smoked
03061290	– – – Other

According to the import and export tax schedule, the HS code for white-leg shrimp, red-leg shrimp, and frozen black tiger shrimp is 03061190.

2.2. Risks of applying the wrong HS code

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

Delay in customs procedures: Declaring the wrong HS code can lead to delays in customs procedures, due to the time needed to check and verify accurate information about the type of goods.
Be fined for declaring the wrong HS code according to Decree 128/2020/ND-CP;
Delayed delivery: If the goods are found to have an incorrect HS code, the customs authority may request correction or clarification of the information. This can lead to delays in the delivery process and affect the production and business cycle of the enterprise.
In case of tax, the penalty will be at least 2,000,000 VND and the highest penalty is 3 times the tax amount.

To determine the exact HS code for frozen shrimp, please contact the hotline or hotmail for advice.

3. Frozen shrimp export tax

Export tax is one of the important issues that exporters are very concerned about. The following are the main contents of frozen shrimp export tax.

3.1. Is coffee subject to export tax?

According to the current Export Tax Schedule, coffee is not subject to export tax (tax rate is 0%).

The Vietnamese Government encourages the export of frozen shrimp to support agriculture and economic growth.

3.2. VAT refund for exported coffee

VAT refund is a policy to encourage the export of goods of the state. However, not all goods and types of exports are subject to VAT refund. The following are points to note to get an import tax refund:

Subjects eligible for VAT refund for exported goods include:

In the case of export entrustment, the establishment has goods entrusted for export;
In the case of forwarding processing, the establishment signs an export processing contract with a foreign party;
In the case of exported goods to carry out construction works abroad, the enterprise has goods and materials exported to carry out construction works abroad;
In the case of on-site export, the establishment has goods exported on-site.

Conditions for VAT refund for exported goods and services:

Exported goods and services, including:
- Imported goods then exported to a duty-free zone.
- Imported goods then exported abroad.
Undeducted input VAT of VND 300 million or more in the declaration period (month/quarter) is eligible for a tax refund.
If less than 300 million VND, input VAT will be deducted to the next declaration period.

To better understand the tax refund process and order, you can refer to Circular 219/2013/TT-BTC dated December 31, 2013.

Above are the main contents of frozen shrimp export tax. Subjects and conditions for VAT refund for exported coffee. If you do not fully understand the above information, please contact the hotline or hotmail for advice.

4. Frozen shrimp export dossier

The dossier for frozen shrimp export procedures is stipulated in Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by 39/2018/TT-BTC dated April 20, 2018.

Customs declaration;
Commercial invoice;
Packing list;
Commercial contract (Sale contract);
Other documents as required by customs.

Above are all the necessary documents to carry out the procedures for exporting frozen shrimp. The most important of the above documents are the customs declaration, commercial invoice and packing list. Other documents will be as required by customs officials.

In addition, there are documents that the seller must provide to the buyer such as:

Certificate of origin (Certificate of original);
Phyto Certificate;
Fumigation Certificate.

If you have any questions about the above documents, please contact the hotline or hotmail for advice.

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5. Procedures for exporting frozen shrimp

The procedure for exporting frozen shrimp is the same as for other items. Very specifically regulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by 39/2018/TT-BTC dated April 20, 2018. We summarize the short steps so that you can visualize the whole picture.

Step 1. Declare customs declaration

After the export documents such as: Commercial Invoice, Packing list, Sale contract, booking note, you can declare customs declaration. Then you can enter information into the customs system through the declaration software.

Declare customs declaration on customs software. Requires exporters to have knowledge about entering data into the software. Do not arbitrarily declare customs declaration when you do not fully understand this work. Arbitrary declaration may cause errors that cannot be corrected on the customs declaration. At that time, it will cost a lot of money and time to fix.

According to the new regulations, customs declaration should be made when the goods have been delivered to the port. When carrying out procedures for exporting frozen shrimp, you need to pay attention to the declaration time. Avoid the situation where the goods have not been delivered but have been declared, which may result in penalties from the customs.

Step 2. Open the customs declaration

After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration classification, print the declaration and bring the export documents to the customs branch to open the declaration. Depending on the green, yellow, or red classification, follow the steps to open the declaration.

The declaration must be opened as soon as possible, no later than 15 days from the date of declaration. The declarant must bring the documents to the customs branch to open the customs declaration. After 15 days, the declaration will be canceled and you will face a penalty fee from the customs.

Note: After having the official declaration, you need to contact the customs branch to proceed with the procedures for exporting frozen shrimp. You should not leave the declaration for a long time before bringing it down to do the export procedures.

Step 3. Clear the customs declaration

After checking the documents, if there are no questions, the customs officer will accept the declaration. You can now pay export tax on the customs declaration to clear the goods.

In some cases, the declaration will be released to bring the goods to the warehouse for storage first. After completing the documents, the customs will proceed to clear the customs declaration. When the declaration has not been cleared, it is necessary to carry out the procedures for the declaration to be cleared. If it is overdue, you will face a penalty fee and it will take a lot of time.

Step 4. Bring the goods to the warehouse for storage and use

For the customs declaration, proceed to the declaration liquidation step and do the necessary procedures to bring the goods to the warehouse. To be able to get the goods smoothly, you need to fully prepare the release order, means of transport and goods accepted to pass through the surveillance area.

Above are the four steps to carry out the procedures for exporting frozen shrimp. If you do not understand or have questions, please contact the hotline or hotmail for advice.

6. Notes when exporting frozen shrimp

In the process of exporting frozen shrimp to customers. Just In Time has drawn the following experiences, we would like to share with you for reference. When doing procedures to export frozen shrimp, you need to note the following:

Necessary documents:

Aquacultural quarantine certificate (Health Certificate).
Certificate of origin (C/O Form A, D, E or RCEP, depending on the market).
Contract, commercial invoice, and Packing List.

Taxes and tariff incentives:

Check the import tax policy of the target market. Many countries have tariff incentives for Vietnamese shrimp through agreements such as EVFTA, CPTPP, RCEP.

Regulations of each country:

United States: Comply with the SIMP (Seafood Import Monitoring Program).
EU: Strictly check antibiotic residues.
China: Require clear labeling in Chinese and thorough quarantine upon import.

Quick Frozen (IQF):

Shrimp must be processed and frozen immediately after harvest to ensure freshness.

Cold Chain:

Maintain the cold chain from production, storage, transportation to delivery.
Use specialized refrigerated containers when transporting by sea or air.

Shelf Life:

Ensure that the storage and transportation time is within the shelf life stated on the label.

Labeling Requirements:

Product Name (e.g. Frozen White Shrimp).
Net Weight and Gross Weight.
Shelf Life, Storage Conditions, and Instructions for Use.
Manufacturer Information and Batch Number.

Conclusion

Exporting frozen shrimp requires not only an understanding of international quality standards and regulations, but also ensuring accurate logistics and legal processes. Careful preparation from production, packaging, paperwork, to transportation will help you optimize profits and avoid risks when exporting frozen shrimp to international markets.

If you have difficulty with customs procedures, you can choose Just In Time as your companion.

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