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Chapter 22 · Beverages, spirits and vinegar

2202.10.90

Other

  1. 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09
  2. 2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
  3. - - Other

Nước, kể cả nước khoáng và nước có ga, đã pha thêm đường hoặc chất tạo ngọt khác hoặc hương liệu, và đồ uống không chứa cồn khác, không bao gồm nước quả ép, nước ép từ quả hạch (nut) hoặc nước rau ép thuộc nhóm 20.09 / - Nước, kể cả nước khoáng và nước có ga, đã pha thêm đường hoặc chất tạo ngọt khác hoặc hương liệu: / - - Loại khác

Unit: liter/kg Level: 8-digit line Source: BT2026 row 2753 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 52.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 35% 26/2023/NĐ-CP · 15 Jul 2023
VAT 10 / 8 (several rates) 174/2025/NĐ-CP - PL2 · 30/06/20025 (invalid date in source, kept as is)
Excise tax No data
Environmental tax No data
Export duty No data

VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Nước giải khát theo Tiêu chuẩn quốc gia (TCVN) có hàm lượng đường trên 5g/100ml

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% (except MM) 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% (except MY) 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
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VCFTA 0% Lowest published Consolidated BT2026
2026		 VC 112/2022/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
VNCU 0% Lowest published Consolidated BT2026
2023 - 2027		 VNCB · Form VC (Cuba) 114/2022/NĐ-CP Ad valorem
EVFTA 4.3% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 4.3% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
AHKFTA 7% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
VIFTA 20% 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

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 2731
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MM
ATIGA
AT · row 2692
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40 hoặc CC
AJCEP
AJ · row 2730
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 2734
30/12/2022 - 31/3/20230% 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%
AKFTA
AK · row 2734
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MY Rate with exclusions: 0(-MY)
AANZFTA
AANZ · row 2698
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 2694
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 2694
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 2741
20227% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 2738
20229.5% 20236.4% 20243.2% 20250% 20260% 20270%
VNCU
VNCU · row 444
20220% 2023 - 20270%
AHKFTA
AKH · row 2746
202221% 202314% 202414% 20257% 20267% 20270%
EVFTA
EV-NK · row 2717
202221.8% 202317.5% 202413.1% 20258.7% 20264.3% 20270%
Change flag (helper): X
UKVFTA
UKV · row 2719
202221.8% 202317.5% 202413.1% 20258.7% 20264.3% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 2713
(I) → 2021*14.5% (II) → 2022*9.7% (III) → 2023*4.8% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 2738
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · row 2738
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · row 2738
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · row 2738
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · row 2741
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · row 2738
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · row 2555
202430% 202525% 202620% 202715%
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 DOC-001 Specialised inspection
Description
Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
Legal reference
1182/QĐ-BCT-PL
Recommended action
Prepare inspection/certification filings under the cited instruments before clearance.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Description
Subheading 2202.10 has 3 lines; 2202.10.90 is distinguished from its siblings by: Other.
Related data
2202.10.20 Energy drink whether or not aerated; 2202.10.30 Other sparkling mineral waters or aerated waters, flavoured
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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Nước giải khát theo Tiêu chuẩn quốc gia (TCVN) có hàm lượng đường trên 5g/100ml
Legal reference
174/2025/NĐ-CP - PL2
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 2202.10.90. 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 35% for 2202.10.90 was checked against BT2026 (cell BT2026!N2753), 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