The latest seed export procedures currently

1. Seed export policies and legal framework

Before preparing any declaration or document, businesses need to clearly understand the legal framework regulating seed export activities. This is a specialized product category, under dual control of both customs and the Ministry of Agriculture & Rural Development, so a small legal paperwork mistake can block the entire shipment.

1.1 Is a permit required for seed export?

The answer depends on the type of seed you want to export. Vietnamese traders not belonging to foreign-invested economic organizations have the right to export seeds without being limited by registered business sectors, except for types on the prohibited or conditional export list.

• Seeds already recognized for circulation in Vietnam: No separate export permit from the Crop Production Department is required. Just complete the usual customs and plant quarantine procedures.

• Seeds not yet recognized for circulation or new varieties: Businesses need approval documents from the Crop Production Department (Ministry of Agriculture & Rural Development) before exporting.

• Seeds for scientific research, exhibitions, fairs: Additional contracts or invitation letters from foreign partners are required as a basis for declaration.

Important note: Exported seeds must meet minimum technical standards: germination rate, purity, purity level, moisture content as regulated — this is the basis for the Plant Quarantine Sub-Department to approve the dossier.

1.2 Legal documents required before export

Before entering the stage of preparing shipment dossiers, businesses must ensure they have the following foundational legal conditions:

• Valid business registration certificate (or business household registration)

• Activated enterprise tax code at the customs authority

• Account on the VNACCS/VCIS electronic customs clearance system

• Declaration account on the PQS (Plant Quarantine Services) software at the regional Plant Quarantine Sub-Department — mandatory condition to apply for Phytosanitary Certificate

Main legal basis regulating seed export activities: Circular 43/2018/TT-BNNPTNT on import-export of crop seeds; Circular 33/2014/TT-BNNPTNT (amended by Circular 15/2021/TT-BNNPTNT) on plant quarantine for export; and Circular 38/2015/TT-BTC on customs procedures for export goods.

2. HS codes and seed export tariff schedule

Correctly identifying the HS code is the first step determining all tax policies, permits, and specialized inspection requirements applied to the shipment. For seeds, classification requires special attention because there are many sub-codes within the same chapter.

2.1 Lookup of seed HS Codes

Plant seeds belong to Chapter 12 in the Vietnam import-export goods list (Circular 31/2022/TT-BTC): “Oil seeds and oleaginous fruits; other seeds and fruits; industrial or medicinal plants; straw, husks, and fodder.”

HS CODE TABLE FOR SOME COMMON SEED TYPES

Additionally, each seed variety with its intended use will have different HS codes; do not self-interpret HS codes based on product names. Official lookup tools:

• Vietnam General Department of Customs: customs.gov.vn – search by name or code

• VNACCS/VCIS system: Direct lookup during electronic declaration

• Consult classification: Businesses can send official letters requesting HS code confirmation from provincial/city Customs Departments before export — to avoid disputes later

• HS code lookup system: https://caselaw.vn/tra-cuu-ma-hs – search by name or code

Note: Incorrect HS code declaration may lead to tax recovery, shipment detention for reclassification, and increased storage fees. If unsure, businesses can send official letters to the General Department of Customs for prior HS code determination.

2.2 Export tax and 0% VAT

Export tax: Most agricultural crop seed types have 0% export tax rates. However, specific rates must be checked and confirmed for each HS code at the time of export.

VAT: Export goods are applied 0% VAT rate; businesses are entitled to VAT input tax refund as regulated.

C/O (Certificate of Origin): Not mandatory under Vietnamese regulations, but import partners often require C/O to enjoy preferential tariffs under FTAs Vietnam has signed (EVFTA, CPTPP, RCEP, VJEPA, etc.).

3. Seed export document set (Complete & Specific)

Seed export requires two layers of documents: standard commercial documents and a group of specific documents unique to the seed sector. Missing any document in the second group will prevent shipment clearance.

3.1 Commercial document set

• Sales Contract: Shows purchase terms, price, delivery conditions (Incoterms), payment methods.

• Commercial Invoice: Declares shipment value, basis for tax calculation and international payment.

• Packing List: Details quantity, weight, size of each package. Must be consistent with the Shipping Mark label on the outside of the box.

• Bill of Lading / Airway Bill: Issued by shipping/airline after receiving goods.

• Electronic customs declaration: Declared on VNACCS/VCIS system before moving goods into customs supervision area.

• C/O certificate (if required): Applied for at regional Import-Export Management Office (Ministry of Industry and Trade) or VCCI depending on C/O form required.

3.2 Specific seed sector documents

This group of documents applies only to seeds — and is often the main cause of shipment delays or detention at the port:

• Phytosanitary Certificate (Phyto): The most important document, issued by the regional Plant Quarantine Sub-Department. Certifies the seed shipment is free from pests, diseases, and meets the importing country's requirements. Download sample Phytosanitary Certificate 

• Certificate of Analysis (CoA/Quality Certificate): Analyzes indicators such as germination rate, moisture, purity, and seed cleanliness.

• Fumigation Certificate: For some seed types, fumigation is mandatory to eliminate insects and mold during transportation.

• Plant seed export permit (for unrecognized varieties): If the seed variety has not been granted circulation recognition or self-declared in Vietnam, businesses must apply for a permit from the Crop Production Department.

• Heat treatment or irradiation certificate (if any): Depending on the importing country's specific requirements (e.g., Australia, Japan, etc.).

4. 5-step seed export procedure

Below is the actual process in chronological order, from preparing goods to the shipment leaving Vietnam.

Step 1: Prepare documents and register plant quarantine

Register plant quarantine via PQS software at the regional Plant Quarantine Sub-Department responsible for the area. Fully declare shipment information. Within 4 hours, the quarantine authority sends a draft certificate by email for business confirmation.

Step 2: Declare electronic customs declaration

After confirming the draft quarantine certificate, proceed to declare the electronic customs declaration on VNACCS/VCIS system. Fill in fully and accurately: HS code, product name, quantity, weight, value, delivery terms (Incoterms), destination port. Note to enter the correct plant quarantine dossier code into the declaration to link the two systems.

Step 3: Submit plant quarantine dossier, receive P/C and customs channel

Submit the complete dossier at the reception office of the regional Plant Quarantine Sub-Department including: quarantine registration form, Invoice, Packing List, sample goods. Quarantine officers inspect the actual shipment. If meeting requirements, the Phytosanitary Certificate (P/C) is issued the same day. After transmitting the customs declaration and attaching the P/C, the system assigns the customs channel: Green (immediate clearance), Yellow (document check), or Red (physical inspection).

Step 4: Move goods to customs supervision area & exit

Transport goods into the customs supervision area at the port/airport. Present full documents to customs officers: accepted customs declaration, original P/C, Packing List. For Red channel, a business representative or customs agent must be present to coordinate the physical inspection. After completion, goods are loaded onto transport and exit.

Step 5: Complete post-clearance documents & send to partner

After goods exit: obtain original Bill of Lading (B/L) from the shipping company, complete international payment documents (B/L, Commercial Invoice, Packing List, P/C, C/O if any) and send to partners according to agreed payment methods (T/T, L/C, etc.). Store all original dossiers for at least 5 years for reference upon tax or customs authority requests.

5. Frequently Asked Questions (FAQ) about seed export

Question 1: Is a permit from the Crop Production Department required for seed export?

Not always. If the seed type is listed in the permitted crop varieties for production and business in Vietnam (or recognized for circulation by the Crop Production Department), no additional permit is needed. Only seed types not recognized in Vietnam or exported for special purposes (research, exhibition) require prior approval documents.

Question 2: What is a Phytosanitary Certificate (P/C) and where to get it?

P/C is a plant quarantine certificate confirming the shipment has been inspected and is free from harmful organisms as required by the importing country. For seed export, P/C is mandatory. In Vietnam, P/C is issued by 9 regional Plant Quarantine Sub-Departments under the Plant Protection Department (Ministry of Agriculture & Rural Development), registered via PQS software. P/C is valid for only 14 days — coordination with shipping schedules is essential.

Question 3: Is VAT refund applicable for seed export?

Yes. Export goods — including seeds — are applied 0% VAT rate. Businesses are fully refunded input VAT paid during production, purchase, and processing before export. Keep all input VAT invoices and export dossiers to claim VAT refund at tax authorities.

Question 4: Can seeds be exported via postal parcels/express delivery?

Possible, but full plant quarantine and customs declaration procedures must still be completed — even for small shipments. Many small businesses and individuals mistakenly think international parcels do not require P/C. In fact, this is still seed export and must fully comply with regulations. Seeds sent via parcels without P/C will be detained or destroyed in the importing country.

Question 5: Is using a customs agent mandatory?

Not mandatory by law. Businesses can self-declare customs if they have trained personnel. However, for first-time exporters or large shipments, using an experienced customs agent in seeds/agriculture will save significant time and reduce risks of document errors, especially coordinating P/C issuance with shipping schedules.

6. Comprehensive seed export solutions at 3W Logistics

With many years of experience in agricultural and crop seed import-export, 3W Logistics provides full services from dossier consulting, plant quarantine procedures (Phytosanitary Certificate), electronic customs declaration to international transportation — helping your seed shipments export quickly, compliantly, and cost-effectively.