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Chapter 22 · Beverages, spirits and vinegar

2201.90.10

Ice and snow

  1. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
  2. 2201.90 - Other:
  3. - - Ice and snow

Nước, kể cả nước khoáng tự nhiên hoặc nhân tạo và nước có ga, chưa pha thêm đường hoặc chất tạo ngọt khác hoặc hương liệu; nước đá và tuyết / - Loại khác: / - - Nước đá và tuyết

Unit: liter/kg Level: 8-digit line Source: BT2026 row 2747 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 60% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 40% 26/2023/NĐ-CP · 15 Jul 2023
VAT 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025
Excise tax No data
Environmental tax No data
Export duty No data

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
AANZFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AIFTA 0% Lowest published Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
AJCEP 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Lowest published Consolidated BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Lowest published Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
VJEPA 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Lowest published Consolidated BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Lowest published Consolidated BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
VCFTA 3% Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
EVFTA 5% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 5% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
AHKFTA 8% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 21.8% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 40% Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
VN-CAM No data No data S 56/2026/NĐ-CP No data
VNCU No data No data VNCB · Form VC (Cuba) 114/2022/NĐ-CP No data

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 2724
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 2685
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40 hoặc CC
AJCEP
AJ · row 2723
30/12/2022 - 31/3/20233% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · row 2725
30/12/2022 - 31/3/20235% 01/4/2023 - 31/3/20242.5% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · row 2727
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 2691
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 2687
30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA
VK · row 2687
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 2734
202214% 202311% 20249% 20256% 20263% 20270%
VN-EAEU
EAV · row 2731
202210.9% 20237.3% 20243.6% 20250% 20260% 20270%
AHKFTA
AKH · row 2739
202224% 202316% 202416% 20258% 20268% 20270%
EVFTA
EV-NK · row 2710
202225% 202320% 202415% 202510% 20265% 20270%
Change flag (helper): X
UKVFTA
UKV · row 2712
202225% 202320% 202415% 202510% 20265% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 2706
(I) → 2021*20% (II) → 2022*15% (III) → 2023*10% (IV) → 2024*5% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 2729
202236% 202332% 202428% 202524% 202620% 202716%
RCEP B
B · row 2729
202236% 202332% 202428% 202524% 202620% 202716%
RCEP C
C · row 2729
202236% 202332% 202428% 202524% 202620% 202716%
RCEP D
D · row 2729
202236.4% 202332.7% 202429.1% 202525.5% 202621.8% 202718.2%
RCEP E
E · row 2732
202236% 202332% 202428% 202524% 202620% 202716%
RCEP F
F · row 2729
202236% 202332% 202428% 202524% 202620% 202716%
VIFTA
VI · row 2549
202440% 202540% 202640% 202740%
Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
VIFTA 40%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 40%
Recommended action
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Description
Subheading 2201.90 has 2 lines; 2201.90.10 is distinguished from its siblings by: Ice and snow.
Related data
2201.90.90 Other
Legal reference
31/2022/TT-BTC
Recommended action
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "8/10".
Legal reference
181/2025/NĐ-CP
Recommended action
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status
Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 2201.90.10. This does NOT mean there is no risk.
Recommended action
Check the MOIT Trade Remedies Authority database.
Verification status
Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 40% for 2201.90.10 was checked against BT2026 (cell BT2026!N2747), basis 26/2023/NĐ-CP.
Legal reference
26/2023/NĐ-CP
Recommended action
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status
Checked against the source tariff file

Chapter notes

Notes

1. This Chapter does not cover:

(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

(b) Sea water (heading 25.01);

(c) Distilled or conductivity water or water of similar purity (heading 28.53);

(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);

(e) Medicaments of heading 30.03 or 30.04; or

(f) Perfumery or toilet preparations (Chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C.

3. For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

Subheading Note

1. For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.

(1) Tham khảo TCVN 7045:2013

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022