SECTION IV · Capítulo 22
Beverages, spirits and vinegar
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (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
| Código SA | Descripción | Unidad | Derecho de importación ordinario | 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 (varios tipos) |
| 2201.10.20 | - - Aerated waters | liter/kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 2201.90 | - Other: | ||||
| 2201.90.10 | - - Ice and snow | liter/kg | 60% | 40% | 8 / 10 (varios tipos) |
| 2201.90.90 | - - Other | liter/kg | 60% | 40% | 8 / 10 (varios tipos) |
| 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 (varios tipos) |
| 2202.10.30 | - - Other sparkling mineral waters or aerated waters, flavoured | liter/kg | 52,5% | 35% | 10 / 8 (varios tipos) |
| 2202.10.90 | - - Other | liter/kg | 52,5% | 35% | 10 / 8 (varios tipos) |
| - Other: | |||||
| 2202.91.00 | - - Non-alcoholic beer | liter/kg | 30% | 20% | 10 / 8 (varios tipos) |
| 2202.99 | - - Other: | ||||
| 2202.99.10 | - - - Flavoured UHT milk based drinks | liter/kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2202.99.20 | - - - Soya milk drinks | liter/kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2202.99.30 | - - - Coconut water based drinks | liter/kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2202.99.40 | - - - Coffee based drinks or coffee flavoured drinks | liter/kg | 30% | 20% | 10 / 8 (varios tipos) |
| 2202.99.50 | - - - Other non-aerated beverages ready for immediate consumption without dilution | liter/kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2202.99.90 | - - - Other | liter/kg | 30% | 20% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 2203.00.19 | - - Other | liter/kg | 52,5% | 35% | 10 / 8 (varios tipos) |
| - Other, including ale: | |||||
| 2203.00.91 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | liter/kg | 52,5% | 35% | 10 / 8 (varios tipos) |
| 2203.00.99 | - - Other | liter/kg | 52,5% | 35% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| - 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 (varios tipos) |
| 2204.21.13 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2204.21.14 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| - - - 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 (varios tipos) |
| 2204.21.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 2204.22.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2204.22.13 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| - - - 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 (varios tipos) |
| 2204.22.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2204.29 | - - Other: | ||||
| - - - Wine: | |||||
| 2204.29.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2204.29.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| - - - 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 (varios tipos) |
| 2204.29.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2204.30 | - Other grape must: | ||||
| 2204.30.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2204.30.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 2205.10.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2205.90 | - Other: | ||||
| 2205.90.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2205.90.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 2206.00.20 | - Saké | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| - Coconut palm toddy: | |||||
| 2206.00.31 | - - In container holding 2 l or less | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| 2206.00.39 | - - Other | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| - Shandy: | |||||
| 2206.00.41 | - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| 2206.00.49 | - - Other | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| 2206.00.50 | - Mead | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| - Other: | |||||
| 2206.00.91 | - - Other rice wine (including medicated rice wine) | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| 2206.00.99 | - - Other | liter/kg | 82,5% | 55% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 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 (varios tipos) |
| 2207.20.19 | - - - Other | liter/kg | 7,5% | 5% | 10 / 8 (varios tipos) |
| 2207.20.90 | - - Other | liter/kg | 60% | 40% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 2208.20.90 | - - Other | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.30 | - Whiskies: | ||||
| 2208.30.10 | - - In containers holding more than 5 l | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.30.90 | - - Other | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.40.00 | - Rum and other spirits obtained by distilling fermented sugar-cane products | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.50.00 | - Gin and Geneva | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.60.00 | - Vodka | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 2208.70.90 | - - Other | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 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 (varios tipos) |
| 2208.90.20 | - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.90.30 | - - Other samsu of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.90.40 | - - Other samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.90.50 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.90.60 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.90.70 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.90.80 | - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| - - Other: | |||||
| 2208.90.91 | - - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2208.90.99 | - - - Other | liter/kg | 67,5% | 45% | 10 / 8 (varios tipos) |
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid | liter/kg | 30% | 20% | 8 / 10 (varios tipos) |