Chapter 22 · Beverages, spirits and vinegar
2203.00.99
Other
- 2203 Beer made from malt
- - Other, including ale:
- - - Other
Bia sản xuất từ malt / - Loại khác, kể cả bia ale: / - - Loại khác
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
65%
66/2025/QH15 · 14 Jun 2025
Environmental tax
No data
Export duty
No data
VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Bia theo quy định của Luật Phòng, chống tác hại của rượu, bia;
Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| ACFTA | 0% (except KH, LA, MM, SG) Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Lowest published | Consolidated BT2026 2026 |
D | 126/2022/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 |
| 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 |
| CPTPP | 15% · M: 18% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 22% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 22% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
23.3% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
23.3% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
23.3% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
26.3% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
35% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
35% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VKFTA | 35% | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VIFTA | 35% | 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 |
| AANZFTA | 40% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| VCFTA | 40% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AIFTA | 50% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 50% | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 50% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Not eligible (*) |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 2748 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH, LA, MM, SG |
| ATIGA AT · row 2709 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CC |
| AJCEP AJ · row 2747 |
30/12/2022 - 31/3/202365%
01/4/2023 - 31/3/202450%
01/4/2024 - 31/3/202550%
01/4/2025 - 31/3/202650%
01/4/2026 - 31/3/202750%
01/4/2027 - 31/3/202850%
|
| VJEPA VJ · row 2751 |
30/12/2022 - 31/3/202365%
01/4/2023 - 31/3/202465%
01/4/2024 - 31/3/202550%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| AKFTA AK · row 2751 |
2022 - 2027 (một mức cho cả giai đoạn)50%
Rate with exclusions: 50 |
| AANZFTA AANZ · row 2715 |
2022 - 2027 (một mức cho cả giai đoạn)40%
Rate column F (hidden): 40 |
| AIFTA AI · row 2711 |
30/12/202265%
31/12/2022 - 30/12/202365%
31/12/2023 - 30/12/202465%
31/12/2024 - 31/12/202550%
01/01/2026 - 31/12/202650%
01/01/2027 - 31/12/202750%
|
| VKFTA VK · row 2711 |
202235%
202335%
202435%
202535%
202635%
202735%
|
| VCFTA VC · row 2758 |
202253%
202353%
202440%
202540%
202640%
202740%
|
| VN-EAEU EAV · row 2755 |
20229.5%
20236.4%
20243.2%
20250%
20260%
20270%
|
| VNCU VNCU · row 451 |
20220%
2023 - 20270%
|
| AHKFTA AKH · row 2763 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 2734 |
202232%
202330%
202429%
202525%
202622%
202718%
Change flag (helper): X |
| UKVFTA UKV · row 2736 |
202232%
202330%
202429%
202525%
202622%
202718%
Change flag (helper): X |
| CPTPP CPTPP · row 2730 |
(I) → 2021*30%
(II) → 2022*29%
(III) → 2023*25%
(IV) → 2024*22%
(V) → 2025*18%
(VI) → 2026*15%
(VII) → 2027*11%
|
| RCEP A RCEPT-A · row 2755 |
202232.7%
202330.3%
202428%
202525.7%
202623.3%
202721%
|
| RCEP B B · row 2755 |
202232.7%
202330.3%
202428%
202525.7%
202623.3%
202721%
|
| RCEP C C · row 2755 |
202233.3%
202331.5%
202429.8%
202528%
202626.3%
202724.5%
|
| RCEP D D · row 2755 |
202235%
202335%
202435%
202535%
202635%
202735%
|
| RCEP E E · row 2758 |
202235%
202335%
202435%
202535%
202635%
202735%
|
| RCEP F F · row 2755 |
202232.7%
202330.3%
202428%
202525.7%
202623.3%
202721%
|
| VIFTA VI · row 2571 |
202435%
202535%
202635%
202735%
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 DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- Legal reference
- 23/2019/QĐ-TTg
- Recommended action
- Read the referenced instruments.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "15; M: 18" has a general 15% and an "M:" 18% rate (commonly read as the Mexico schedule – verify).
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "15; M: 18", the FTA schedule for period (VI) shows "15".
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Check the original Decree and amendments to determine the correct rate.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- RCEP (Annex D) 35%, RCEP (Annex E) 35%, VKFTA 35%, VIFTA 35%, AANZFTA 40%, VCFTA 40%, AIFTA 50%, AJCEP 50%, AKFTA 50%: the preferential rate is equal to or higher than the MFN rate (35%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 35%
- 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 2203.00 has 4 lines; 2203.00.99 is distinguished from its siblings by: Other.
- Related data
- 2203.00.11 Of an alcoholic strength by volume not exceeding 5.8% vol.; 2203.00.19 Other; 2203.00.91 Of an alcoholic strength by volume not exceeding 5.8% vol.
- 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: Bia theo quy định của Luật Phòng, chống tác hại của rượu, bia;
- 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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
- Description
- The excise column shows "65".
- Legal reference
- 66/2025/QH15
- Recommended action
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- 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 2203.00.99. 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 2203.00.99 was checked against BT2026 (cell BT2026!N2769), 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