Chapitre 22 · Beverages, spirits and vinegar
2206.00.60
Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes
- 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
- - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes
Đồ uống đã lên men khác (ví dụ, vang táo, vang lê, vang mật ong, rượu sa kê); hỗn hợp của đồ uống đã lên men và hỗn hợp của đồ uống đã lên men với đồ uống không chứa cồn, chưa chi tiết hoặc ghi ở nơi khác / - Rượu thu được từ việc lên men nước ép rau hoặc nước ép quả, trừ nước ép nho tươi (SEN)
Taxes applicables en 2026
Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire
82,5%
15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF)
55%
26/2023/NĐ-CP · 15/07/2023
TVA
10 / 8 (plusieurs taux)
174/2025/NĐ-CP - PL2 · 30/06/20025 (date invalide dans la source, conservée telle quelle)
Taxe spéciale de consommation
35 / 65 (plusieurs taux)
66/2025/QH15 · 14/06/2025
Taxe environnementale
Aucune donnée
Droit d'exportation
Aucune donnée
Note sur la réduction de TVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Rượu theo quy định của Luật Phòng, chống tác hại của rượu, bia
Taux préférentiels spéciaux (ALE) – 2026
| FTA | Taux | Base des données | Preuve de l'origine | Base juridique | Statut |
|---|---|---|---|---|---|
| ACFTA | 0% (sauf LA, MM) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Plus bas publié | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| EVFTA | 6,8% | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 6,8% | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| CPTPP | 15% · M: 20% | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
36,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
36,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
36,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AANZFTA | 40% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe C) CN |
41,3% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AIFTA | 50% | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 50% | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 50% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| VKFTA | 50% | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe D) JP |
55% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe E) KR |
55% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 55% | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-CAM | Aucune donnée | Aucune donnée | S | 56/2026/NĐ-CP | Aucune donnée |
| VNCU | Aucune donnée | Aucune donnée | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Aucune donnée |
| VCFTA | 59% | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AHKFTA | * non éligible | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Non éligible (*) |
| VN-EAEU | * non éligible | Tarif consolidé BT2026 2026 |
EAV | 113/2022/NĐ-CP | Non éligible (*) |
Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.
Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes
Historique des taux / démantèlement par année
D'après les feuilles des listes ALE 2022–2027
| FTA | Périodes |
|---|---|
| ACFTA AC · ligne 2798 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: LA, MM |
| ATIGA AT · ligne 2759 |
20220%
20230%
20240%
20250%
20260%
20270%
Règle spécifique au produit: RVC40 hoặc CC |
| AJCEP AJ · ligne 2797 |
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 · ligne 2801 |
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 · ligne 2801 |
2022 - 2027 (một mức cho cả giai đoạn)50%
Taux avec exclusions: 50 |
| AANZFTA AANZ · ligne 2765 |
2022 - 2027 (một mức cho cả giai đoạn)40%
Colonne de taux F (masquée): 40 |
| AIFTA AI · ligne 2761 |
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 · ligne 2761 |
202250%
202350%
202450%
202550%
202650%
202750%
|
| VCFTA VC · ligne 2808 |
202259%
202359%
202459%
202559%
202659%
202759%
|
| VN-EAEU EAV · ligne 2805 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| AHKFTA AKH · ligne 2813 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| EVFTA EV-NK · ligne 2784 |
202234,3%
202327,5%
202420,6%
202513,7%
20266,8%
20270%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 2786 |
202234,3%
202327,5%
202420,6%
202513,7%
20266,8%
20270%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 2780 |
(I) → 2021*39%
(II) → 2022*35%
(III) → 2023*30%
(IV) → 2024*25%
(V) → 2025*20%
(VI) → 2026*15%
(VII) → 2027*10%
|
| RCEP A RCEPT-A · ligne 2805 |
202251,3%
202347,7%
202444%
202540,3%
202636,7%
202733%
|
| RCEP B B · ligne 2805 |
202251,3%
202347,7%
202444%
202540,3%
202636,7%
202733%
|
| RCEP C C · ligne 2805 |
202252,3%
202349,5%
202446,8%
202544%
202641,3%
202738,5%
|
| RCEP D D · ligne 2805 |
202255%
202355%
202455%
202555%
202655%
202755%
|
| RCEP E E · ligne 2808 |
202255%
202355%
202455%
202555%
202655%
202755%
|
| RCEP F F · ligne 2805 |
202251,3%
202347,7%
202444%
202540,3%
202636,7%
202733%
|
| VIFTA VI · ligne 2618 |
202455%
202555%
202655%
202755%
Colonne auxiliaire J: 8 |
* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).
Conseils et avertissements
Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- Référence juridique
- 23/2019/QĐ-TTg
- Action recommandée
- Read the referenced instruments.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "15; M: 20" has a general 15% and an "M:" 20% rate (commonly read as the Mexico schedule – verify).
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "15; M: 20", the FTA schedule for period (VI) shows "15".
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Check the original Decree and amendments to determine the correct rate.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- RCEP (Annexe D) 55%, RCEP (Annexe E) 55%, VIFTA 55%, VCFTA 59%: the preferential rate is equal to or higher than the MFN rate (55%) in the source tariff – claiming the FTA brings no saving.
- Données liées
- MFN 55%
- Action recommandée
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 2206.00 has 10 lines; 2206.00.60 is distinguished from its siblings by: Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes.
- Données liées
- 2206.00.10 Cider or perry; 2206.00.20 Saké; 2206.00.31 In container holding 2 l or less; 2206.00.39 Other; 2206.00.41 Of an alcoholic strength by volume not exceeding 1.14% vol.; 2206.00.49 Other
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
- Description
- 2206.00.60 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Données liées
- MOI: 2206.00.60
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- 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
- Référence juridique
- 174/2025/NĐ-CP - PL2
- Action recommandée
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
- Description
- The excise column shows "35/65".
- Référence juridique
- 66/2025/QH15
- Action recommandée
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- Statut de vérification
- Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 2206.00.60. This does NOT mean there is no risk.
- Action recommandée
- Check the MOIT Trade Remedies Authority database.
- Statut de vérification
- Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 55% for 2206.00.60 was checked against BT2026 (cell BT2026!N2816), basis 26/2023/NĐ-CP.
- Référence juridique
- 26/2023/NĐ-CP
- Action recommandée
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Statut de vérification
- Vérifié par rapport au fichier tarifaire source
Notes de chapitre
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