Agarwood export procedures: Documents, CITES, HS codes

Agarwood export procedures involve several important requirements, including verifying the origin of the goods, checking CITES regulations, determining the appropriate HS code, reviewing export duties, and preparing the required customs documents.

Businesses should not assume that every agarwood product requires a CITES permit or that all agarwood products are classified under the same HS code. The applicable requirements may vary depending on the plant species from which the agarwood originates, the form of the product, and its level of processing.

So, what do businesses need to prepare when exporting agarwood from Vietnam? This guide provides an overview of the key requirements businesses should consider when carrying out agarwood export procedures in 2026.

Does agarwood require a CITES permit for export?

Some plant species that produce agarwood, including Aquilaria spp. and Gyrinops spp., are listed under CITES Appendix II. Therefore, agarwood products falling within the scope of CITES control may require a CITES export permit.

However, not every agarwood product is automatically subject to CITES requirements.

Under CITES Annotation #14, certain products are excluded from CITES control. These may include:

Seeds.
Pollen.
Fruits.
Leaves.
Exhausted agarwood powder, including compressed forms.
Certain finished products that are pre-packaged and ready for retail sale.

In contrast, wood pieces or chips, prayer beads, prayer chains, and carved products are not covered by these exemptions.

Therefore, before starting agarwood export procedures, businesses should verify:

The plant species from which the agarwood originates, such as Dó bầu (Aquilaria).
The specific form of the product.
The level of processing.
Whether the product falls within the applicable CITES scope or an exemption.

This assessment is important because CITES requirements can directly affect the documents and procedures required before export.

Which authority issues CITES export permits for agarwood?

CITES export permits for agarwood are issued by the Vietnam CITES Management Authority, currently under the Department of Forestry and Forest Protection, Ministry of Agriculture and Environment.

The authority is responsible for managing, receiving, and processing CITES-related applications in accordance with current regulations.

Under Decision No. 1196/QD-BNNMT dated April 28, 2025, the organizational structure and functions of the CITES management authority were adjusted under the new administrative structure.

Therefore, when carrying out agarwood export procedures in 2026, businesses should identify the appropriate competent authority and application processing office before preparing their CITES permit application.

What documents are required for a CITES Permit?

The required documents may vary depending on the type of specimen and the specific export case.

In general, businesses may need to prepare:

An application for a CITES permit using the current prescribed form.
Documents proving the legal origin of the specimen.
Documents relating to the cultivation facility, harvesting activities, or source of the product where required.
Other supporting documents requested by the competent authority.

From January 1, 2026, businesses are required to follow the applicable procedures under Circular No. 85/2025/TT-BNNMT concerning the management of endangered, precious, and rare species and the implementation of CITES.

Therefore, businesses should use the current forms and document requirements rather than relying on outdated CITES procedures.

What is the HS code for agarwood?

There is no single HS code applicable to every agarwood product. Goods classification must be determined based on the actual characteristics, form, nature, and processing level of the product.

Some relevant HS codes under heading 121190 include:

HS Code	Description
12119095	Agarwood wood pieces (Gaharu)
1211909810	Agarwood and ky nam classified as cut, crushed, or powdered products
1211909910	Agarwood and ky nam under other classifications

These codes represent relevant entries in the tariff schedule. However, businesses should not automatically apply the same HS code to every agarwood product.

For example, agarwood pieces, agarwood powder, agarwood essential oil, and handicraft products made from agarwood may be classified differently depending on their actual characteristics.

Before determining the HS code as part of agarwood export procedures, businesses should prepare the following information:

Product name and nature.
Product form: pieces, chips, powder, raw material, or processed product.
Composition and physical characteristics.
Level of processing.
Intended use.
Product images, catalogues, or technical documents where necessary.

Accurate product classification helps businesses determine the applicable tax rate and regulatory requirements before customs declaration.

Agarwood export tax in 2026

For tariff classifications related to agarwood, some HS codes may be subject to a 0% export tax rate, while others may be subject to a 20% rate.

For example, certain HS codes covering agarwood and ky nam may carry a 20% export tax rate, while agarwood wood pieces (Gaharu) under HS code 12119095 may be subject to a different rate.

Therefore, before completing agarwood export procedures, businesses should check:

The exact HS code of the product.
The corresponding export tax rate.
Commodity management policies.
Applicable tax exemptions or reductions.

The applicable tax rate should be verified against the export tariff schedule in force at the time the customs declaration is registered, as tax policies may be amended over time.

Recommendation: For high-value shipments or products that are difficult to classify, businesses should carefully verify the HS code before customs declaration. In appropriate cases, businesses may also consider applying for an advance ruling on tariff classification to reduce the risk of post-clearance adjustments.

Documents required for agarwood export procedures

The required documents may vary depending on the product, destination market, and applicable regulatory requirements.

In general, businesses should prepare the following documents when carrying out export procedures for goods.

Customs Documents

The basic customs documentation may include:

Export customs declaration.
Sales contract.
Commercial Invoice.
Packing List.
Transport documents.
Other relevant documents depending on the shipment.

CITES Documents

If the product falls within the scope of CITES control, businesses may need:

CITES export permit.
Application and supporting documents for the permit.
Documents proving the legal origin of the goods.
Documents relating to the cultivation facility or source of the specimen where required.

Proof of Origin

For agarwood originating from cultivated Dó bầu trees, businesses should prepare sufficient documents demonstrating the origin of the raw materials and the process through which the product was produced.

These documents are important for demonstrating the legal origin of the specimen during CITES procedures and when requested by competent authorities.

Step-by-Step agarwood export procedures

To minimize delays and document-related issues during customs clearance, businesses can follow these general steps.

Step 1: Identify the product and its origin

First, determine the type of agarwood, the plant species from which it originates, product form, raw material source, and level of processing.

This information provides the basis for determining CITES requirements, HS classification, and applicable export policies.

Step 2: Check CITES requirements

Compare the product with the scope of CITES control and the applicable exemptions under Annotation #14.

If the product is subject to CITES control, prepare the required application and supporting documents for a CITES export permit.

Step 3: Determine the HS code

Determine the appropriate HS code based on the actual characteristics of the product.

Businesses should not classify the goods solely based on the commercial name “agarwood,” as products with different forms or levels of processing may have different classifications.

Step 4: Check export tax and management policies

Once the HS code has been determined, businesses should verify:

Export tax.
Applicable tax exemptions or reductions.
Commodity management requirements.
Other relevant regulatory requirements.

Step 5: Prepare the required documents

Complete the commercial documents, customs documentation, CITES permit where applicable, and documents proving the legal origin of the goods.

All information across the documents should be consistent, particularly the product description, quantity, weight, value, and HS code.

Step 6: Submit the customs declaration

Submit the export customs declaration with accurate information regarding:

Product description.
HS code.
Quantity.
Customs value.
Origin.
Supporting documents.

Any inconsistency between the customs declaration and supporting documents may result in additional checks or requests for clarification.

Step 7: Customs clearance and delivery

After completing customs clearance, the business can proceed with international transportation.

Depending on the destination market and buyer’s requirements, the business may also need to arrange a Certificate of Origin (C/O) or other supporting documents.

Truong Thanh Logistics supports agarwood export procedures

Agarwood exports require careful preparation because businesses may need to address several issues simultaneously, particularly product origin, CITES requirements, HS classification, export tax, and customs documentation.

Truong Thanh Logistics supports businesses with:

Consulting on product information and HS code classification.
Reviewing CITES requirements for specific agarwood products.
Supporting the preparation of CITES permit applications.
Consulting on documents proving the legal origin of goods.
Checking applicable export tax policies.
Handling export customs procedures.
Supporting C/O applications according to destination market requirements.
Arranging international transportation by sea or air.

With proper preparation from the beginning, businesses can reduce the risk of document deficiencies, declaration adjustments, and unnecessary delays during the export process.

Frequently Asked Questions about agarwood export procedures

Does agarwood from cultivated Dó bầu trees require a CITES permit?

Yes. Agarwood originating from cultivated Dó bầu trees remains subject to CITES management requirements when exported.

The Aquilaria genus (Dó bầu) is listed under CITES Appendix II. Therefore, businesses should check and comply with the applicable CITES requirements for their specific shipment before export.

The relevant procedures are carried out under Decree No. 06/2019/ND-CP, as amended and supplemented by Decree No. 84/2021/ND-CP.

Does agarwood essential oil follow the same procedures as agarwood pieces?

Not necessarily. Agarwood essential oil is a processed product obtained through extraction and may be classified under a different HS heading, commonly within heading 33.01.

CITES requirements should also be assessed based on the specific product form and the regulations applicable to that particular product.

Therefore, businesses should not automatically apply the same classification and documentation requirements to essential oil and raw agarwood pieces.

Do businesses need to check the importing country’s regulations when exporting agarwood?

Yes. In addition to Vietnamese regulations, businesses should check the import requirements of the destination country before starting agarwood export procedures.

Depending on the destination market, the importing authority may require:

Import permits.
CITES documentation.
Certificates of origin.
Additional documentation for products derived from CITES-listed species.
Other specific import conditions.

Checking destination-country requirements in advance can help businesses avoid problems after the goods arrive at the importing country.

Is agarwood produced from cultivated Dó bầu trees exempt from export tax?

Yes. According to Decree No. 18/2021/ND-CP, agarwood produced from cultivated Dó bầu trees, rather than harvested from natural forests, may qualify for export tax exemption.

When making the customs declaration, businesses that meet the applicable conditions may use tax exemption code XN712 under Official Letter No. 1477/TXNK-CST of 2024.

Businesses should verify that their specific goods and circumstances meet the applicable conditions before claiming the exemption.

Is a C/O mandatory for agarwood exports?

A C/O is not mandatory for every agarwood export shipment. Businesses generally arrange a C/O when it is required by:

The buyer.
The importing country.
A preferential tariff program.
The terms of the sales contract.

Therefore, businesses should confirm the requirements of the destination market and buyer before preparing the export documentation.

Agarwood export procedures require businesses to review several factors before the goods leave Vietnam, particularly the product’s legal origin, CITES requirements, HS classification, export tax, customs documentation, and destination-country regulations.

Because agarwood products can differ significantly in form and processing level, businesses should assess each shipment based on its actual characteristics rather than applying a single procedure to every product.

If your business is preparing for agarwood export procedures, reviewing the documentation and regulatory requirements in advance can help minimize the risk of additional document requests, declaration adjustments, and customs clearance delays.

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