Content of the Article: I. Import Procedures for Grapes II. Import Policies for Grapes III. HS Code and Import Duties IV. Import Dossier for Grapes V. Import Process for Grapes VI. Plant Quarantine Procedures for Grapes VII. Important Notes for Grape Import Procedures VIII. Conclusion
I. Import Procedures for Grapes
In this article, H-Cargo Logistics aims to share with you the process and procedures for importing grapes, including the HS code for grapes, import duties, VAT, import policies, and other important considerations related to grape imports.
Grapes, a type of berry native to the climbing plants of the genus Vitis, are a popular and versatile fruit. Grapes usually grow in clusters, with each cluster containing between 6 and 300 individual fruits. The color of grapes is quite diverse, ranging from black, blue, yellow, green, purple-red, and white. When ripe, grapes can be consumed fresh or dried to produce raisins. Additionally, grapes are widely used in the food processing industry to produce wine, grape jelly, grape juice, grape molasses, and grape seed oil. These products not only provide nutritional value but also have many applications in culinary and medicinal fields.
The process of importing grapes requires not only a solid understanding of the shipping and customs clearance procedures but also the ability to manage documents and administrative processes. This includes handling import documentation, invoices, and other legal aspects to ensure a smooth import process that complies with regulations.
Grapes are imported into Vietnam from many countries, such as China, Australia, the USA, and Europe. Although the origins may differ, the import procedures for grapes are generally the same. One common question is whether import permits or phytosanitary inspections are required for importing grapes. This will be clarified shortly. The following article is intended to provide companies interested in importing grapes with the necessary information for customs declarations and phytosanitary inspections for this product.
II. Import Policy for Grapes
When carrying out the import procedure for any type of goods, the first step is to understand the import policy for that specific item. For grape products (of plant origin), this policy is regulated by several legal documents, including:
Law on Value Added Tax 13/2008/QH12 dated June 3, 2008;
Circular 30/2014/TT-BNNPTNT dated September 5, 2014;
Circular 04/2017/TT-BNNPTNT dated February 14, 2017;
Circular 15/2018/TT-BNNPTNT dated October 29, 2018;
Circular 38/2015/TT-BTC dated March 25, 2015, amended by Circular 39/2018/TT-BTC dated April 20, 2018;
Decree 69/2018/NĐ-CP dated May 15, 2018;
Decree 128/2020/NĐ-CP dated October 19, 2020;
Circular 11/2021/TT-BNN&PTNT dated September 20, 2021.
According to these documents, grapes are not listed among the goods banned from import. However, when proceeding with the import of various types of grapes, it is essential to note the following points:
Grapes must undergo plant quarantine inspection;
Processed grapes, such as jams or candies, will require a food safety announcement upon import;
Accurately determine the HS code to establish the correct tax and avoid penalties;
Imported grapes intended for breeding must obtain a permit from the Ministry of Agriculture and Rural Development.
III. HS Code and Import Tax
HS Code
The HS code plays a crucial role in the import procedures for all types of goods. Determining the correct HS code will affect the application of import duties, value-added tax (VAT), and related import policies. To accurately determine the HS code for a product, it is important to have a clear understanding of the product's characteristics, including materials, components, and properties of the goods. Below is the HS code for grapes:
HS Code | Description | Direct import tax | Preferential import tax | VAT(%) |
08061000 | Fresh grapes | 12 | 8 | *,5 |
08062000 | Raisins | 18 | 12 | *,5 |
III. HS Code and Import Tax
HS Code
According to the import-export tax schedule, the HS code for fresh grapes is 08061000, while for dried grapes, it is 08062000. The preferential import duty for fresh grapes is 8%, and for dried grapes, it is 12%. The VAT upon importation is 5%.
In addition to the preferential import duty, there is also a special preferential import duty, which is typically 0%. Therefore, for goods imported from countries with which Vietnam has trade agreements, such as Europe, the USA, Chile, South Korea, China, Japan, and ASEAN countries, it is essential to request the exporter to provide a certificate of origin to apply this special duty rate.
2. Risks of Incorrect HS Code Application
Accurate determination of the HS code is a crucial part of the grape import process. Incorrectly identifying the HS code can lead to specific risks for you, including:
Customs Procedure Delays: Incorrect HS code declarations can cause delays in customs procedures as time is required to verify the correct type of goods.
Penalties for Incorrect Declarations under Decree 128/2020/NĐ-CP: Misidentifying the HS code can result in fines as per the provisions of Decree 128/2020/NĐ-CP.
Delivery Delays: If an incorrect HS code is identified, customs may request corrections or clarifications, leading to delays in delivery and affecting the production and business cycle.
Additional Import Tax and Fines: If additional import taxes arise due to incorrect HS code declarations, you may face a minimum fine of 2,000,000 VND, which can escalate to three times the amount of tax due.
3. Import Tax
Import tax is an obligation that the importer must fulfill when processing the import of grapes. This tax obligation is mandatory, and goods can only be cleared after fulfilling tax obligations. There are two types of import tax. The import tax is dependent on the HS code of the chosen goods. The preferential import tax for grapes is between 8-12%, with VAT at 5%.
The calculation of import tax is as follows:
Import tax is determined based on the HS code, calculated using the formula:
Import Tax = CIF Value x % Tax Rate
VAT on imports is calculated using the formula:
Value Added Tax = (CIF Value + Import Tax) x % VAT Rate.
As shown in the formulas above, the import tax is based on the applicable tax rate, which depends on whether the item has a certificate of origin.
If there is a C/O (Certificate of Origin), the preferential special tax rate can apply.
When determining the import tax for macadamia nuts, it is essential to consider the following points:
For countries with trade agreements with Vietnam, such as Europe, India, Australia, Chile, China, South Korea, Japan, and ASEAN countries, be mindful of the special preferential rate, which is often 0%.
To benefit from the preferential tax rate, obtaining a certificate of origin is necessary.
In calculating the import tax, the taxable value is the CIF value. For orders purchased under different conditions, it is essential to convert the value to CIF for tax calculation.
Import tax will also be subject to VAT as per legal regulations.
IV. Import Documentation for Grapes
The list of necessary documents to complete the import procedures for grapes includes:
Customs declaration form.
Sales contract.
Packing list.
Commercial invoice.
Bill of lading.
Phytosanitary inspection.
Certificate of origin (if available).
These documents must be provided to clear the grapes and other types of goods. Among these documents, the customs declaration, commercial invoice, bill of lading, and certificate of origin are the most critical. Other documents may be requested if customs authorities require them.
V. Import Process for Grapes
The process of importing grapes includes the following steps:
Step 1: Complete the Customs Declaration
After gathering all necessary import-export documents such as contracts, commercial invoices, packing lists, bills of lading, certificates of origin, arrival notifications, and HS codes for the grapes, you can input them into the customs system using software.
Step 2: Register for Phytosanitary Inspection
Grapes are a category that requires phytosanitary inspection under legal regulations. This process is outlined by H-Cargo Logistics in Section VI.
Step 3: Open the Customs Declaration
Once the customs declaration is completed, the customs system will classify the declaration into one of the processing streams: green, yellow, or red. Depending on the stream identified, you will print the declaration and bring the import documentation to the customs office to open the declaration and proceed with the import of macadamia nuts.
Step 4: Clear the Goods
After reviewing the documents and goods with no issues arising, customs officials will accept the clearance of the declaration. At this point, you can pay the import tax for the customs declaration to complete the clearance process.
Step 5: Receive and Store the Goods
After completing the clearance procedures, you will take the necessary steps to receive the goods into storage for preservation and use.
These are the five basic steps in the process of importing grapes. If you need further assistance regarding this process, please contact us via Zalo, hotline, or email for consultation.
VI. Phytosanitary Inspection Process for Grapes
Since grapes are of plant origin, a phytosanitary inspection is required during importation. To conduct the phytosanitary inspection, importers must comply with the following requirements:
A phytosanitary certificate must be obtained from the country of origin.
The exporting country must be on the list of countries permitted to export plant products to Vietnam.
These are the basic criteria for conducting phytosanitary inspections for grape importation. Below are the steps for carrying out the phytosanitary inspection for imported grapes:
Step 1: Declare the Documentation
The phytosanitary declaration will be processed on the national single-window system at https://vnsw.gov.vn.
Step 2: Prepare the Phytosanitary Inspection Application
The phytosanitary application includes the following documents:
Import documentation.
Phytosanitary registration certificate.
Phytosanitary certificate from the exporting country (original).
Import phytosanitary permit (if applicable; original or copy).
Step 3: Submit the Application at the Nearest Phytosanitary Office
Once the documents are ready, there are two ways to submit them: either directly to the phytosanitary office or via postal mail.
Upon receiving the documents, the phytosanitary office will stamp the application and return the registered document to the company.
Step 4: Open the Import Declaration and Collect Samples for Inspection
When opening the import declaration, the usual documents will be supplemented with the phytosanitary registration and a letter requesting the seal to collect samples for phytosanitary inspection.
Once customs approval is obtained, you will coordinate with the inspection officer to collect the phytosanitary samples at the port. After sample collection, the phytosanitary office will issue a certificate confirming that the company has registered for phytosanitary inspection.
Step 5: Obtain Certification and Supplement Documentation for Relevant Authorities
Once the quality results are received from the certification center, the documentation will be supplemented to the phytosanitary office and customs authorities.
Customs officials will base their actions on the certification from the inspection center to proceed with clearance or request the re-export of the shipment.
VII. Important notes for grape Import Procedures
During the grape import process for clients, H-Cargo Logistics has accumulated the following important experiences and wishes to share these suggestions for your reference. When conducting grape import procedures, please pay attention to the following points:
Import tax is a responsibility to be fulfilled to the state.
VAT applied to all types of imported grapes is 5%.
To determine the correct tax and avoid penalties, accurately identify the HS code for grapes.
Seek reputable suppliers and choose suitable payment methods.
The import tax for grapes is relatively high; when negotiating with sellers, request a certificate of origin to benefit from tax incentives.
Grapes require phytosanitary inspection.
Processed grapes, such as jams or candies, should be imported as candy or food products.
Imported grapes for breeding must have a permit from the Ministry of Agriculture.
These are the important notes we wish to share for your consideration. If this information is useful, please feel free to share it with your friends. If any adjustments are needed, we welcome your feedback to improve this document.
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Above is the entire process of importing grapes, including HS Code, import tax, VAT, plant quarantine and import policy. Hopefully this article has brought useful information that you are interested in. For any questions or requests for quotes for date import procedures and transportation services, please contact our hotline or email for advice.
In addition to grape import procedures, to update the latest information on ship schedules from Vietnam to countries around the world, or knowledge about Import and Export, you can contact us.
Contact for free consultation:
Mr. Kate Cu - Marketing Department
Email: kate.cu@hcargovn.com
Hotline/Zalo/Whatsapp: +84 39 266 3325
WechatID: katecu1102
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