Chapter 22 · Beverages, spirits and vinegar
2208.70.10
Of an alcoholic strength by volume not exceeding 57% vol.
- 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages
- 2208.70 - Liqueurs and cordials:
- - - Of an alcoholic strength by volume not exceeding 57% vol.
Cồn etylic chưa biến tính có nồng độ cồn dưới 80% tính theo thể tích; rượu mạnh, rượu mùi và đồ uống có rượu khác / - Rượu mùi: / - - Có nồng độ cồn không quá 57% tính theo thể tích
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
67.5%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
45%
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
35 / 65 (several rates)
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: Rượu 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 |
|---|---|---|---|---|---|
| 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 |
| ACFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| EVFTA | 6% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 6% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| CPTPP | 15% · M: 20% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| AANZFTA | 40% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
45% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
45% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
45% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
45% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
45% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
45% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 45% | 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 |
| VKFTA | 48% | Consolidated BT2026 2026 |
VK | 125/2022/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 |
| VCFTA | 55% | Consolidated BT2026 2026 |
VC | 112/2022/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 2822 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · row 2783 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · row 2821 |
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 2825 |
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 2825 |
2022 - 2027 (một mức cho cả giai đoạn)50%
Rate with exclusions: 50 |
| AANZFTA AANZ · row 2789 |
2022 - 2027 (một mức cho cả giai đoạn)40%
Rate column F (hidden): 40 |
| AIFTA AI · row 2785 |
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 2785 |
202248%
202348%
202448%
202548%
202648%
202748%
|
| VCFTA VC · row 2832 |
202255%
202355%
202455%
202555%
202655%
202755%
|
| VN-EAEU EAV · row 2829 |
202212.3%
20238.2%
20244.1%
20250%
20260%
20270%
|
| VNCU VNCU · row 490 |
20220%
2023 - 20270%
Change flag (helper): X |
| AHKFTA AKH · row 2837 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 2808 |
202230%
202324%
202418%
202512%
20266%
20270%
Change flag (helper): X |
| UKVFTA UKV · row 2810 |
202230%
202324%
202418%
202512%
20266%
20270%
Change flag (helper): X |
| CPTPP CPTPP · row 2806 |
(I) → 2021*35%
(II) → 2022*35%
(III) → 2023*30%
(IV) → 2024*25%
(V) → 2025*20%
(VI) → 2026*15%
(VII) → 2027*10%
|
| RCEP A RCEPT-A · row 2829 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP B B · row 2829 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP C C · row 2829 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP D D · row 2829 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP E E · row 2832 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP F F · row 2829 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| VIFTA VI · row 2640 |
202445%
202545%
202645%
202745%
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: 20" has a general 15% and an "M:" 20% 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: 20", 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 A) 45%, RCEP (Annex B) 45%, RCEP (Annex C) 45%, RCEP (Annex D) 45%, RCEP (Annex E) 45%, RCEP (Annex F) 45%, VIFTA 45%, VKFTA 48%, AIFTA 50%, AJCEP 50%, AKFTA 50%, VCFTA 55%: the preferential rate is equal to or higher than the MFN rate (45%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 45%
- 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 2208.70 has 2 lines; 2208.70.10 is distinguished from its siblings by: Of an alcoholic strength by volume not exceeding 57% vol..
- Related data
- 2208.70.90 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Rượu 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 "35/65".
- 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 2208.70.10. 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 45% for 2208.70.10 was checked against BT2026 (cell BT2026!N2838), 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