The General Department of Customs in Vietnam has clarified the import tax on vegetable and watermelon seeds. The classification of these seeds follows the Customs Law and Decree 08/2015 / ND-CP. According to Vietnam's List of Exports and Imports, melon and pumpkin seeds fall under heading 12.07. The General Department of Customs has issued several official letters to guide the classification and import procedures. They have also established a preferential tax exemption policy for plant varieties, as detailed in the Law on Export Tax and Import Tax No. 107/2016 / QH13 and Decree 134/2016 / ND-CP.