Capítulo 22 · Beverages, spirits and vinegar
2208.20.90
Other
- 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:
- - - Other
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 mạnh thu được từ cất rượu vang nho hoặc bã nho: / - - Loại khác
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario
67,5%
15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF)
45%
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
35 / 65 (varios tipos)
66/2025/QH15 · 14/06/2025
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: Rượu theo quy định của Luật Phòng, chống tác hại của rượu, bia
Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| ATIGA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
D | 126/2022/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 |
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| ACFTA | 5% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| EVFTA | 6% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 6% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| CPTPP | 15% · M: 20% | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| AANZFTA | 40% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| VCFTA | 40% | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VIFTA | 42% | 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 |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
45% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VN-CAM | Sin datos | Sin datos | S | 56/2026/NĐ-CP | Sin datos |
| VNCU | Sin datos | Sin datos | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Sin datos |
| VKFTA | 48% | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| AIFTA | 50% | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 50% | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 50% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| AHKFTA | * no elegible | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | No elegible (*) |
| VN-EAEU | * no elegible | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | No elegible (*) |
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 2814 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · fila 2775 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · fila 2813 |
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 · fila 2817 |
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 · fila 2817 |
2022 - 2027 (một mức cho cả giai đoạn)50%
Arancel con exclusiones: 50 |
| AANZFTA AANZ · fila 2781 |
2022 - 2027 (một mức cho cả giai đoạn)40%
Columna de arancel F (oculta): 40 |
| AIFTA AI · fila 2777 |
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 · fila 2777 |
202248%
202348%
202448%
202548%
202648%
202748%
|
| VCFTA VC · fila 2824 |
202255%
202355%
202440%
202540%
202640%
202740%
|
| VN-EAEU EAV · fila 2821 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AHKFTA AKH · fila 2829 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 2800 |
202230%
202324%
202418%
202512%
20266%
20270%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 2802 |
202230%
202324%
202418%
202512%
20266%
20270%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 2798 |
(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 · fila 2821 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP B B · fila 2821 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP C C · fila 2821 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP D D · fila 2821 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP E E · fila 2824 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| RCEP F F · fila 2821 |
202245%
202345%
202445%
202545%
202645%
202745%
|
| VIFTA VI · fila 2632 |
202444%
202543%
202642%
202741%
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 DOC-004 Other item policy
- Descripción
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- Referencia jurídica
- 23/2019/QĐ-TTg
- Acción recomendada
- Read the referenced instruments.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Descripción
- The CPTPP cell "15; M: 20" has a general 15% and an "M:" 20% rate (commonly read as the Mexico schedule – verify).
- Referencia jurídica
- 115/2022/NĐ-CP
- Acción recomendada
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Descripción
- CPTPP: consolidated BT2026 shows "15; M: 20", the FTA schedule for period (VI) shows "15".
- Referencia jurídica
- 115/2022/NĐ-CP
- Acción recomendada
- Check the original Decree and amendments to determine the correct rate.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Descripción
- RCEP (Anexo A) 45%, RCEP (Anexo B) 45%, RCEP (Anexo C) 45%, RCEP (Anexo D) 45%, RCEP (Anexo E) 45%, RCEP (Anexo F) 45%, VKFTA 48%, AIFTA 50%, AJCEP 50%, AKFTA 50%: the preferential rate is equal to or higher than the MFN rate (45%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 45%
- Acción recomendada
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descripción
- Subheading 2208.20 has 2 lines; 2208.20.90 is distinguished from its siblings by: Other.
- Datos relacionados
- 2208.20.50 Brandy
- 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 TAX-001 Several VAT rates
- Descripción
- 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
- 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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
- Descripción
- The excise column shows "35/65".
- Referencia jurídica
- 66/2025/QH15
- Acción recomendada
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- 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 2208.20.90. 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 45% for 2208.20.90 was checked against BT2026 (cell BT2026!N2830), 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