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Capítulo 22 · Beverages, spirits and vinegar

2202.10.30

Other sparkling mineral waters or aerated waters, flavoured

  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 sparkling mineral waters or aerated waters, flavoured

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 khoáng xô đa hoặc nước có ga, loại khác, có hương liệu

Unidad: liter/kg Nivel: Línea de 8 dígitos Nuevo en 2023 Fuente: BT2026 fila 2752 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 52,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 35% 26/2023/NĐ-CP · 15/07/2023
IVA 10 / 8 (varios tipos) 174/2025/NĐ-CP - PL2 · 30/06/20025 (fecha no válida en la fuente, se conserva tal cual)
Impuesto especial al consumo Sin datos
Impuesto ambiental Sin datos
Derecho de exportación Sin datos

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

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
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
VJEPA 0% Más bajo publicado Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/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
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 17,5% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
 17,5% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
 17,5% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
 17,5% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
 17,5% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
 19,1% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 20% Arancel consolidado BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
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
FTAPeriodos
ACFTA
AC · fila 2730
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: MM
ATIGA
AT · fila 2691
20220% 20230% 20240% 20250% 20260% 20270%
Regla específica por producto: RVC40 hoặc CC
AJCEP
AJ · fila 2729
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 2733
30/12/2022 - 31/3/20235% 01/4/2023 - 31/3/20242,5% 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 · fila 2733
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: MY Arancel con exclusiones: 0(-MY)
AANZFTA
AANZ · fila 2697
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 2693
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 2693
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 2740
20227% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · fila 2737
20229,5% 20236,4% 20243,2% 20250% 20260% 20270%
VNCU
VNCU · fila 443
20220% 2023 - 20270%
AHKFTA
AKH · fila 2745
202221% 202314% 202414% 20257% 20267% 20270%
EVFTA
EV-NK · fila 2716
202221,8% 202317,5% 202413,1% 20258,7% 20264,3% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 2718
202221,8% 202317,5% 202413,1% 20258,7% 20264,3% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 2712
(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 2737
202231,5% 202328% 202424,5% 202521% 202617,5% 202714%
RCEP B
B · fila 2737
202231,5% 202328% 202424,5% 202521% 202617,5% 202714%
RCEP C
C · fila 2737
202231,5% 202328% 202424,5% 202521% 202617,5% 202714%
RCEP D
D · fila 2737
202231,8% 202328,6% 202425,5% 202522,3% 202619,1% 202715,9%
RCEP E
E · fila 2740
202231,5% 202328% 202424,5% 202521% 202617,5% 202714%
RCEP F
F · fila 2737
202231,5% 202328% 202424,5% 202521% 202617,5% 202714%
VIFTA
VI · fila 2554
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; 2202.10.30 is distinguished from its siblings by: Other sparkling mineral waters or aerated waters, flavoured.
Datos relacionados
2202.10.20 Energy drink whether or not aerated; 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
2202.10.30 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: 2202.10.30
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 2202.10.30. 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 2202.10.30 was checked against BT2026 (cell BT2026!N2752), 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