SECTION IV · Chapter 22
Beverages, spirits and vinegar
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (14)
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
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | ||||
| 2201.10 | - Mineral waters and aerated waters: | ||||
| 2201.10.10 | - - Mineral waters | liter/kg | 52.5% | 35% | 8 / 10 (several rates) |
| 2201.10.20 | - - Aerated waters | liter/kg | 52.5% | 35% | 8 / 10 (several rates) |
| 2201.90 | - Other: | ||||
| 2201.90.10 | - - Ice and snow | liter/kg | 60% | 40% | 8 / 10 (several rates) |
| 2201.90.90 | - - Other | liter/kg | 60% | 40% | 8 / 10 (several rates) |
| 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 | ||||
| 2202.10 | - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | ||||
| 2202.10.20 | - - Energy drink whether or not aerated | liter/kg | 52.5% | 35% | 10 / 8 (several rates) |
| 2202.10.30 | - - Other sparkling mineral waters or aerated waters, flavoured | liter/kg | 52.5% | 35% | 10 / 8 (several rates) |
| 2202.10.90 | - - Other | liter/kg | 52.5% | 35% | 10 / 8 (several rates) |
| - Other: | |||||
| 2202.91.00 | - - Non-alcoholic beer | liter/kg | 30% | 20% | 10 / 8 (several rates) |
| 2202.99 | - - Other: | ||||
| 2202.99.10 | - - - Flavoured UHT milk based drinks | liter/kg | 45% | 30% | 10 / 8 (several rates) |
| 2202.99.20 | - - - Soya milk drinks | liter/kg | 45% | 30% | 10 / 8 (several rates) |
| 2202.99.30 | - - - Coconut water based drinks | liter/kg | 45% | 30% | 10 / 8 (several rates) |
| 2202.99.40 | - - - Coffee based drinks or coffee flavoured drinks | liter/kg | 30% | 20% | 10 / 8 (several rates) |
| 2202.99.50 | - - - Other non-aerated beverages ready for immediate consumption without dilution | liter/kg | 45% | 30% | 10 / 8 (several rates) |
| 2202.99.90 | - - - Other | liter/kg | 30% | 20% | 10 / 8 (several rates) |
| 2203 | Beer made from malt | ||||
| - Stout or porter: | |||||
| 2203.00.11 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | liter/kg | 52.5% | 35% | 10 / 8 (several rates) |
| 2203.00.19 | - - Other | liter/kg | 52.5% | 35% | 10 / 8 (several rates) |
| - Other, including ale: | |||||
| 2203.00.91 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | liter/kg | 52.5% | 35% | 10 / 8 (several rates) |
| 2203.00.99 | - - Other | liter/kg | 52.5% | 35% | 10 / 8 (several rates) |
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 | ||||
| 2204.10.00 | - Sparkling wine | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.21 | - - In containers holding 2 l or less: | ||||
| - - - Wine: | |||||
| 2204.21.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.21.13 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.21.14 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| - - - Grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.21.21 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.21.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.22 | - - In containers holding more than 2 l but not more than 10 l: | ||||
| - - - Wine: | |||||
| 2204.22.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.22.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.22.13 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| - - - Grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.22.21 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.22.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.29 | - - Other: | ||||
| - - - Wine: | |||||
| 2204.29.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.29.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| - - - Grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.29.21 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.29.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.30 | - Other grape must: | ||||
| 2204.30.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2204.30.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | ||||
| 2205.10 | - In containers holding 2 l or less: | ||||
| 2205.10.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2205.10.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2205.90 | - Other: | ||||
| 2205.90.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2205.90.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (several rates) |
| 2206 | Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | ||||
| 2206.00.10 | - Cider or perry | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| 2206.00.20 | - Saké | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| - Coconut palm toddy: | |||||
| 2206.00.31 | - - In container holding 2 l or less | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| 2206.00.39 | - - Other | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| - Shandy: | |||||
| 2206.00.41 | - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| 2206.00.49 | - - Other | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| 2206.00.50 | - Mead | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| 2206.00.60 | - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| - Other: | |||||
| 2206.00.91 | - - Other rice wine (including medicated rice wine) | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| 2206.00.99 | - - Other | liter/kg | 82.5% | 55% | 10 / 8 (several rates) |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | ||||
| 2207.10.00 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher | liter/kg | 60% | 40% | 10 / 8 (several rates) |
| 2207.20 | - Ethyl alcohol and other spirits, denatured, of any strength: | ||||
| - - Denatured ethyl alcohol, including methylated spirits: | |||||
| 2207.20.11 | - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol. | liter/kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2207.20.19 | - - - Other | liter/kg | 7.5% | 5% | 10 / 8 (several rates) |
| 2207.20.90 | - - Other | liter/kg | 60% | 40% | 10 / 8 (several rates) |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages | ||||
| 2208.20 | - Spirits obtained by distilling grape wine or grape marc: | ||||
| 2208.20.50 | - - Brandy | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.20.90 | - - Other | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.30 | - Whiskies: | ||||
| 2208.30.10 | - - In containers holding more than 5 l | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.30.90 | - - Other | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.40.00 | - Rum and other spirits obtained by distilling fermented sugar-cane products | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.50.00 | - Gin and Geneva | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.60.00 | - Vodka | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.70 | - Liqueurs and cordials: | ||||
| 2208.70.10 | - - Of an alcoholic strength by volume not exceeding 57% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.70.90 | - - Other | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90 | - Other: | ||||
| 2208.90.10 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.20 | - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.30 | - - Other samsu of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.40 | - - Other samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.50 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.60 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.70 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.80 | - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| - - Other: | |||||
| 2208.90.91 | - - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2208.90.99 | - - - Other | liter/kg | 67.5% | 45% | 10 / 8 (several rates) |
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid | liter/kg | 30% | 20% | 8 / 10 (several rates) |