Current mango export situation
Vietnamese mangoes are exported mainly to China, accounting for nearly 84% of the country's total mango export turnover. Currently, China is the second largest mango producing country in the world, accounting for about 8,75% of the world's total output. In 2020, China's mango growing area reached 349 thousand hectares, with a total output of 3.306 million tons.
–> Suggest: Standards for Exporting Mangoes to China to Note
Legal policy
- Based on Appendix II of Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government, mangoes are not on the list of goods banned from import and export.
- Pursuant to Circular No. 15/2018/TT-BNNPTNT dated October 29, 2018, when carrying out customs procedures for exporting mangoes, the unit needs to conduct plant quarantine.
- Mango export procedures are regulated in Circular No. 39/2018/TT-BTC dated April 20, 2018.
HS Code and mango export tax
- Mangoes have an HS Code of 08045020.
- Because it is not on the list of items subject to export tax. Therefore, the mango export tax according to current regulations is 0%. And besides, the VAT on mangoes is also 0%.
Customs procedures for exporting mangoes
Similar to normal export items, customs procedures for exporting mangoes are specifically regulated in Circular No. 39/2018/TT-BTC dated April 20, 2018. Accordingly, the mango export customs dossier includes papers and documents such as:
- Invoice (Commercial Invoice)
- Packing List (Goods packing slip)
- Bill Of Lading (Bill of Lading)
- Sales Contract (Commercial Contract)
- Phytosanitary Certificate
- Other papers and documents according to the regulations of the importing country.
Procedures for plant quarantine of fresh mango exports
Pursuant to Circular No. 30/2014/TT-BNNPTNT dated September 5, 2014, fresh mangoes are on the list of objects subject to plant quarantine according to regulations. Therefore, when exporting this type of fruit, the unit needs to conduct plant quarantine. The plant quarantine request dossier includes the following documents:
- Plant quarantine registration is prescribed according to the form issued by the Quarantine Department;
- Commercial contract, bill of lading, commercial invoice, packing slip (If any);
- Letter of introduction or authorization from the goods owner to the person registering for plant quarantine;
- Quarantine samples for export shipments depend on quantity, about 5kg/sample.
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