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Category: Vietnam Customs Advisory
Date: 11:36:11 04-04-2025 | 205 viewedHS code (Harmonized System) is a numbering system used to classify imported and exported goods. Aquatic products are often included in Chapter 03 of Vietnam's Import and Export Tariff. For example:
• Raw fish: HS code 0301
• Fresh or chilled fish: HS code 0302
• Frozen fish: HS code 0303
• Shrimp, crab, other crustaceans: HS code 0306
• Squid, octopus: HS code 0307
Accurately determining the HS code helps apply the correct tax rate and comply with relevant legal regulations. Businesses can refer to Decision No. 13/QD-BNN-TCTS dated January 5, 2016 of the Ministry of Agriculture and Rural Development for detailed HS codes for the categories of specialized fisheries management in Vietnam.

2. Register for export code (GACC Code)
According to Orders 248 and 249 of the General Administration of Customs of China (GACC), from January 1, 2022, all foreign enterprises exporting food to China, including seafood, must register and be issued an export code (GACC Code). The registration process includes:
• Enterprises submit registration documents through GACC's International Trade Single Window System (CIFER).
• Vietnamese authorities verify and send request for approval to GACC.
• GACC reviews and issues an export code if the application meets the requirements. 
Details of the registration process and instructions are stated in official dispatch No. 90/QLCL-CL1 dated January 19, 2022 of the Department of Agriculture, Forestry and Fisheries Quality Management.
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3. Carry out quarantine and food safety certification
Before exporting, businesses need to:
• Register for quarantine of aquatic animals and animal products according to Circular No. 26/2016/TT-BNNPTNT.
• Ensure production facilities meet food hygiene and safety standards according to Vietnamese and Chinese regulations.
Export shipments must be inspected, certified and quarantined according to the agreement between Vietnam and China.
4. Comply with regulations on packaging and labeling
Aquatic products exported to China must:
• Packed firmly, uniformly and with a permanently printed label on the packaging.
• Labels must show complete information: trade name and scientific name, specifications, date of manufacture, batch number, storage conditions, production method (fishing/farming), production area, name and code of processing enterprise, destination China.
Compliance with packaging and labeling regulations helps ensure traceability and meets the requirements of Chinese authorities.

5. Complete customs procedures and related documents
Enterprises need to prepare full customs documents, including:
• Commercial invoice
• Packing list
• Quarantine certificate
• Certificate of origin (C/O)
• Customs declaration
Full and accurate preparation of these documents helps the customs clearance process go smoothly.
6. Note about China's seafood import tax
From 2025, China has increased import taxes on some seafood products. Specifically, frozen shrimp (HS code 03061790) will be subject to "most favored nation" (MFN) tax at 5%, up from 2% previously. Businesses need to update tax rate information to calculate reasonable costs and selling prices.
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Exporting seafood to China, businesses need to comply with legal regulations related to HS codes and export policies