Question:
We, as a company, will export Frozen Lemongrass and Frozen Banana Leaves to the Japanese market. We use the HS codes (Frozen Lemongrass: 12119099, Frozen Banana Leaves: 06049090). We would like your advisory agency to confirm if these codes are appropriate. Regarding the export procedures, our company will register plant quarantine at the Plant Protection Department of Vietnam and obtain a Phytosanitary Certificate. We would like customs to provide guidance on any additional requirements for exporting in Vietnam.
Answer:
Regarding specialized inspection (plant quarantine), businesses should refer to the following regulations:
• Based on Article 1 of Circular 30/2014/TT-BNNPTNT dated September 5, 2014, issued by the Ministry of Agriculture and Rural Development, which stipulates the list of objects subject to plant quarantine.
• Based on Appendix 3 – HS code table for the list of objects subject to plant quarantine in Vietnam, issued with Circular 24/2017/TT-BNNPTNT dated November 15, 2017.
Regarding HS codes: Based on Circular 65/2017/TT-BTC dated June 27, 2017, which provides the list of Vietnamese export and import goods and instructions for classification:
• Frozen Lemongrass corresponds to the appropriate HS code 1211.90.99 “- Other types.”
• Frozen Banana Leaves correspond to the appropriate HS code 0604.90.90 “- Other types.”
For customs procedures and documentation, please refer to Articles 16 and 18 of Circular 38/2015/T-BTC dated March 25, 2015, issued by the Ministry of Finance. Businesses should declare and submit customs documents to the Customs Branch where the enterprise transmits the registration of the imported goods declaration (in cases where the declaration system has separate channels for yellow or red channels).
