Complete Guide: Frozen Tuna Import Procedures Into Vietnam
Updated: Sep 12
To import frozen tuna into Vietnam, businesses must handle four key tasks: determining the correct HS code to calculate tax, registering animal quarantine, completing food safety inspection, and finalizing product declaration documents before the shipment arrives at port. This article summarizes the HS codes, tax rates, required documents, and the 5-step customs clearance process, helping businesses stay proactive from their very first shipment.
I. HS Code and Import Tax for Frozen Tuna
Correctly identifying the HS code is the core basis for businesses to accurately calculate import costs and complete customs procedures quickly. Businesses can look up HS codes and detailed tariff schedules at the General Department of Vietnam Customs portal (customs.gov.vn) or contact H-Cargo for accurate lookup based on the actual shipment.
HS codes and reference import tax for common frozen tuna lines
Frozen whole albacore tuna (Thunnus alalunga) – HS 0303.41.00 – Preferential (MFN) import tax 12%, standard tax 18%
Frozen whole yellowfin tuna (Thunnus albacares) – HS 0303.42.00 – Preferential (MFN) import tax 20%, standard tax 30%
Frozen whole skipjack tuna (Katsuwonus pelamis) – HS 0303.43.00 – Preferential (MFN) import tax 15%, standard tax 22.5%
Import tariff schedule for tuna by HS code (group 0301-0303) - preferential and standard rates
Note: the tax rates above are for reference only at the time of writing; businesses should cross-check the current import/export tariff schedule and confirm with the customs department before declaration, as tax rates may be adjusted periodically.
Notes on HS classification by processing method
Groups 0302 - 0303: apply to whole or bone-in cut tuna, either fresh/chilled (0302) or frozen (0303)
Group 0304: applies to deboned, filleted fish or frozen fish meat
Groups 0305 and 1604: apply to smoked, partially cooked, or canned products
Misdeclaring the processing method (e.g., declaring filleted fish as whole fish) will result in Customs rejecting the declaration and imposing administrative penalties for incorrect code/category declaration. This is a common error that delays seafood shipment clearance - businesses should have an experienced logistics partner review the declaration before official submission.
Using C/O to reduce import tax to 0%
The tax rates above are preferential (MFN) rates - applied when goods lack a Certificate of Origin (C/O). If the shipment has a valid C/O under a Free Trade Agreement (FTA) that Vietnam is party to, businesses may enjoy special preferential import tax, significantly lower than MFN, specifically:
Form E (ACFTA) - goods originating from China
Form D (ATIGA) - goods originating from ASEAN
Form EUR.1 (EVFTA) - goods originating from the EU
: 0% preferential tuna import tariff under ACFTA, EVFTA, RCEP C/O
Example: a shipment of frozen skipjack tuna fillet (HS 0304.87.00) without a C/O is subject to a reference MFN tax of 15%; with a valid Form D or Form E C/O, the import tax can be reduced to 0%, helping businesses save significantly on shipment value. H-Cargo recommends businesses work with suppliers from the contract negotiation stage to ensure a valid accompanying C/O.
VAT on Frozen Tuna
Under the 2024 Law on Value-Added Tax (effective from July 1, 2025, replacing VAT Law No. 13/2008/QH12), unprocessed or minimally processed seafood (including freezing) at the import and trading stage is not subject to VAT. For processed tuna (smoked, canned, marinated, etc.), the applicable VAT rate for processed goods currently applies, which is temporarily reduced to 8% under Decree 174/2025/NĐ-CP (effective through December 31, 2026, excluding certain goods listed in Appendices I and II). Businesses should confirm the specific VAT rate based on the shipment's processing form at the time of import, as tax policy may change over time.
Mandatory Conditions Before Importing
Beyond HS code and tax, businesses must check 2 prerequisite conditions before signing an import contract:
The exporter/processing plant must be on the list of countries, territories, and seafood production/trading facilities approved for export to Vietnam, published by the Department of Animal Health. If the plant is not yet licensed, the shipment will not be eligible for quarantine procedures even with complete other documentation.
Certificate of legal fishing (IUU compliance): especially important for wild-caught tuna, to prove legal catch origin and compliance with anti-IUU fishing regulations — a requirement businesses must pay particular attention to when importing from markets under EU yellow/red card IUU warnings.
II. Documents Required When Importing Frozen Tuna
The document set for importing frozen tuna is prepared according to current customs procedure regulations (Circular 38/2015/TT-BTC, as amended by Circular 39/2018/TT-BTC) and specialized regulations on animal quarantine and seafood food safety. Businesses need to fully prepare:
Customs declaration
Sales Contract
Packing List
Commercial Invoice
Certificate of Origin (C/O), if applicable
Bill of Lading
Animal quarantine registration form
Export quarantine certificate issued by the competent authority of the exporting country
Product declaration or self-declaration dossier
Food safety inspection registration dossier
Health Certificate
Other related documents (if any)
Preparing these documents fully and accurately from the start is the deciding factor that keeps frozen tuna shipments — which require strict temperature preservation — from prolonged cold storage, avoiding unplanned container and storage demurrage costs.
III. Frozen Tuna Import Process Into Vietnam
Once a business has selected a suitable partner and successfully signed a contract, the frozen tuna import process into Vietnam consists of 5 main steps:
Step 1: Product declaration or self-declaration
Before official import, businesses must submit food samples to complete product declaration or self-declaration procedures. This typically takes 10-15 working days and must be completed before the shipment officially arrives in Vietnam — businesses should plan ahead to avoid delaying their first shipment's schedule.
Step 2: Customs declaration
Businesses prepare all documents listed in Section II and submit the declaration through the electronic customs system. After declaration, the system returns a risk classification (channel) result to determine the next steps.
Step 3: Opening the declaration and food safety inspection
After receiving the channel classification result, businesses open the customs declaration at the competent customs branch while registering for food safety inspection. The inspection registration dossier includes: a food safety inspection registration form, a copy of the product declaration/self-declaration certificate, a copy of the bill of lading, a copy of the commercial invoice, and the import customs declaration. This inspection process typically takes 2-3 working days and runs in parallel with animal quarantine at the regional veterinary authority - veterinary officers will directly open the refrigerated container (-18°C) for sensory inspection and microbiological sampling.
The channel classification result determines the next handling direction:
Green channel: immediate clearance, no detailed inspection
Yellow channel: document review only, no physical inspection of goods
Red channel: detailed inspection of both documents and physical goods
Step 4: Customs clearance
After completing all necessary procedures with no obstacles, customs authorities will approve clearance. Businesses must pay import tax and related taxes in full to complete the procedure. If issues arise (missing documents, suspected fraud in specification or pricing, etc.), businesses must supplement documentation as instructed by customs authorities.
Step 5: Receiving goods and transport to warehouse
After completing clearance, businesses receive the goods at port and transport them via refrigerated truck to a temperature-controlled warehouse, preparing for distribution to the market. Businesses should check the preservation conditions of the domestic transport provider from the point of booking to avoid cold chain breaks that would affect product quality.
IV. All-in-One Frozen Tuna Customs Clearance Service at H-Cargo
H-Cargo International Logistics provides an all-in-one frozen tuna customs clearance service, including HS code and tax rate consultation, support with product declaration/self-declaration, quarantine and food safety inspection registration, electronic customs declaration, and refrigerated transport to warehouse helping businesses shorten clearance time and control costs from the start.
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V. Frequently Asked Questions (FAQ)
Does imported frozen tuna require quarantine?
Yes. Frozen tuna falls under the category of aquatic animals subject to quarantine upon import. Businesses must register for quarantine with the veterinary authority via the National Single Window portal before the shipment arrives at port, and the exporting plant must be on Vietnam's approved list.
What is the HS Code for frozen tuna?
Depending on the specifications: Frozen whole tuna falls under heading 0303 (e.g., 0303.41 for albacore tuna, 0303.43 for skipjack tuna), while frozen fillets fall under heading 0304 (e.g., 0304.87). Heading 0302 applies only to fresh or chilled fish. Businesses must accurately determine the processing method to avoid misdeclaring the HS code.
How much is the import tax on frozen tuna?
Preferential (MFN) import tax on frozen whole tuna ranges from 12% to 20% depending on the species: 12% for albacore tuna, 15% for skipjack tuna, and 20% for yellowfin tuna. With a valid C/O under an FTA (Form D, Form E, EUR.1, etc.), the tax rate can be reduced to 0%. VAT: Unprocessed minimally processed or frozen seafood is generally not subject to VAT.
What documents are needed to import frozen tuna?
These include the customs declaration, contract, invoice, packing list, bill of lading, C/O (if applicable), quarantine registration, export quarantine certificate, product declaration/self-declaration dossier, food safety inspection registration, and Health Certificate.
Does a C/O help reduce tuna import tax?
Yes. A valid C/O under FTAs Vietnam participates in (ACFTA Form E, ATIGA Form D, EVFTA Form EUR.1, etc.) allows businesses to enjoy special preferential import tax, potentially reduced to 0% instead of the 15-20% MFN rate.
How long does the frozen tuna import procedure take?
Product declaration/self-declaration takes about 10-15 working days and must be completed before the goods arrive. Food safety inspection runs in parallel with quarantine, taking an additional 2-3 days. The total actual clearance time depends on the channel classification result (green/yellow/red).
Which countries require extra attention regarding IUU documentation when importing tuna?
This applies to most wild-caught markets, especially countries previously issued an EU yellow/red card IUU warning. Businesses should require exporters to provide a full legal Catch Certificate to avoid the risk of customs clearance rejection.
VI. Conclusion
This article has systematically covered the entire process for importing frozen tuna into Vietnam: from determining the HS code and calculating import tax, leveraging C/O to optimize costs, preparing quarantine and food safety documentation, to the practical 5-step clearance process. Understanding this content will help businesses stay proactive with documentation, avoid delays, and prevent unexpected costs when importing this seafood item that requires strict preservation conditions.
If your business needs more detailed consultation on frozen tuna import procedures or other seafood items, contact H-Cargo now for free support.
Author: Navy Ngo - Marketing Specialist
Contact for free consultation:
H-Cargo International Logistics· 113-115 Ung Van Khiem St., Ward Thanh My Tay, Ho Chi Minh City· Tel: +84 888 909 186· Email: jack.tran@hcargovn.com· Web: www.hcargovn.com
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