Coffee is one of Vietnam’s key export products, accounting for approximately 10% of the total export turnover of agricultural products. To successfully export coffee, businesses need to understand the legal regulations and follow the correct export procedures.
Legal Regulations:
According to Circular No. 04/2014/TT-BTC dated January 27, 2014, issued by the Ministry of Industry and Trade, coffee is not listed in the prohibited or restricted export goods, and it does not require a permit for export. However, businesses should be aware of certain regulations after exporting coffee:
- Exported coffee must meet quality requirements and food safety and hygiene regulations as stipulated by law.
- Exported coffee must be properly packaged with complete labeling information, including place of production, expiry date, and other specific ratios.
- Exported coffee must undergo plant quarantine as required by law.
HS Code and Export Tax for Coffee:
The HS code for coffee beans is 0901, and the specific code is chosen based on the processing method and type. The details are as follows:
HS Code | Description |
0901 | Coffee, whether roasted or not, decaffeinated or not; husks and skins; substitutes containing coffee in any proportion. |
Coffee, not roasted: | |
090111 | Not decaffeinated: |
09011110 | Arabica WIB or Robusta OIB |
09011190 | Other types |
090112 | Decaffeinated: |
09011210 | Arabica WIB or Robusta OIB |
09011290 | Other types |
Coffee, roasted: | |
090121 | Not decaffeinated: |
09012110 | Not ground |
09012120 | Ground |
090122 | Decaffeinated: |
09012210 | Not ground |
09012220 | Ground |
090190 | Other types: |
09019010 | Coffee husks and skins |
09019020 | Substitutes containing coffee |
The export tax for coffee beans is 0%.
Customs Documentation:
To complete the customs procedures for exporting coffee, businesses need to prepare the following documents:
- Customs declaration form.
- Input documents for goods (invoices, purchase lists).
- Commercial invoice.
- Sales contract (if any).
- Packing list.
Export Procedures:
The coffee export procedures are carried out in the following steps:
- Register for plant quarantine: The plant quarantine registration dossier includes:
-
- Plant Quarantine Registration Form (as per template).
- Packing List.
- Authorization Letter for Delegated Inspection Procedures (if applicable).
- Sample of the Exported Coffee Batch.
- Customs Declaration Process
After preparing the necessary documents as required, businesses proceed with customs declaration procedures at the Customs Department where the export batch is located:
-
- Submit the electronic customs declaration form for the batch
- Submit the customs declaration form and accompanying documents to the Customs Department.
- Wait for the Customs Department to review the documents and clear the batch.
- Physically inspect the goods.
- Complete customs documentation.
- Pay export taxes (if applicable).
- Present the goods to the customs authorities.
- Transporting Goods Abroad
Depending on the transportation method, businesses can choose different transport units such as shipping companies, road transport companies, or air transport.
Additional Notes
- Businesses should be mindful of the plant quarantine registration deadline, typically 2-3 days before the coffee batch is transported.
- Exported coffee is usually packaged in 30kg bags (for roasted and ground coffee) or 60kg bags (for raw coffee beans).
- Businesses must ensure that the exported coffee meets the required quality standards and complies with the importing market’s regulations.