Capítulo 22 · Beverages, spirits and vinegar
2202.10.20
Energy drink whether or not aerated
- 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:
- - - Energy drink whether or not aerated
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: / - - Nước tăng lực có hoặc không có ga(SEN)
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)Nota sobre la reducción del IVA: 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
Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| AANZFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% (excepto MM) Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AIFTA | 0% Más bajo publicado | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Más bajo publicado | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (excepto MY) Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Más bajo publicado | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VNCU | 0% Más bajo publicado | Arancel consolidado BT2026 2023 - 2027 |
VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Ad valorem |
| EVFTA | 4,3% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 4,3% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AHKFTA | 7% | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| VIFTA | 20% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
17,5 / 0 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo B) AU |
17,5 / 0 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo C) CN |
17,5 / 0 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo D) JP |
19,1 / 0 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo E) KR |
17,5 / 0 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo F) NZ |
17,5 / 0 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| VJEPA | 0 / 0 (varios tipos) | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Requiere interpretación |
| VN-CAM | Sin datos | Sin datos | S | 56/2026/NĐ-CP | Sin datos |
Que exista un arancel publicado no significa que las mercancías cumplan los requisitos. Se exigen las reglas de origen y una prueba de origen válida.
Ejecutar Smart Tariff Advisory Comparar TLC Calcular impuestos
Historial de aranceles / desgravación por año
De las hojas de las listas de TLC 2022–2027
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 2729 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: MM |
| ATIGA AT · fila 2690 |
20220%
20230%
20240%
20250%
20260%
20270%
Regla específica por producto: RVC40 hoặc CC |
| AJCEP AJ · fila 2728 |
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 · fila 2730 |
30/12/2022 - 31/3/2023Sin datos
01/4/2023 - 31/3/2024Sin datos
01/4/2024 - 31/3/2025Sin datos
01/4/2025 - 31/3/2026Sin datos
01/4/2026 - 31/3/2027Sin datos
01/4/2027 - 31/3/2028Sin datos
|
| AKFTA AK · fila 2732 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: MY Arancel con exclusiones: 0(-MY) |
| AANZFTA AANZ · fila 2696 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0 |
| AIFTA AI · fila 2692 |
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 · fila 2692 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 2739 |
20227%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · fila 2736 |
20229,5%
20236,4%
20243,2%
20250%
20260%
20270%
|
| VNCU VNCU · fila 442 |
20220%
2023 - 20270%
|
| AHKFTA AKH · fila 2744 |
202221%
202314%
202414%
20257%
20267%
20270%
|
| EVFTA EV-NK · fila 2715 |
202221,8%
202317,5%
202413,1%
20258,7%
20264,3%
20270%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 2717 |
202221,8%
202317,5%
202413,1%
20258,7%
20264,3%
20270%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 2711 |
(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 · fila 2734 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP B B · fila 2734 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP C C · fila 2734 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP D D · fila 2734 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP E E · fila 2737 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP F F · fila 2734 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| VIFTA VI · fila 2553 |
202430%
202525%
202620%
202715%
Columna auxiliar J: 8 |
* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).
Asesoría y advertencias
Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Descripción
- Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
- Referencia jurídica
- 1182/QĐ-BCT-PL
- Acción recomendada
- Prepare inspection/certification filings under the cited instruments before clearance.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descripción
- Subheading 2202.10 has 3 lines; 2202.10.20 is distinguished from its siblings by: Energy drink whether or not aerated.
- Datos relacionados
- 2202.10.30 Other sparkling mineral waters or aerated waters, flavoured; 2202.10.90 Other
- Referencia jurídica
- 31/2022/TT-BTC
- Acción recomendada
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
- Descripción
- 2202.10.20 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Datos relacionados
- MOI: 2202.10.20
- Referencia jurídica
- 31/2022/TT-BTC
- Acción recomendada
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descripción
- 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
- Referencia jurídica
- 174/2025/NĐ-CP - PL2
- Acción recomendada
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Estado de verificación
- No verificado – requiere comprobación
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descripción
- The source file records no trade remedy for 2202.10.20. This does NOT mean there is no risk.
- Acción recomendada
- Check the MOIT Trade Remedies Authority database.
- Estado de verificación
- No verificado – requiere comprobación
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descripción
- The MFN rate 35% for 2202.10.20 was checked against BT2026 (cell BT2026!N2751), basis 26/2023/NĐ-CP.
- Referencia jurídica
- 26/2023/NĐ-CP
- Acción recomendada
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Estado de verificación
- Cotejado con el archivo arancelario de origen
Notas de capítulo
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