VN Tariff IntelligenceHSコード・輸出入関税・FTA・スマート関税アドバイザリー

類 22 · Beverages, spirits and vinegar

2204.22.22

Of an alcoholic strength by volume exceeding 15% vol.

  1. 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
  2. - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
  3. 2204.22 - - In containers holding more than 2 l but not more than 10 l:
  4. - - - Grape must with fermentation prevented or arrested by the addition of alcohol:
  5. - - - - Of an alcoholic strength by volume exceeding 15% vol.

Rượu vang làm từ nho tươi, kể cả rượu vang cao độ; hèm nho trừ loại thuộc nhóm 20.09 / - Rượu vang khác; hèm nho đã pha cồn để ngăn ngừa hoặc cản sự lên men: / - - Loại trong đồ đựng trên 2 lít nhưng không quá 10 lít: / - - - Hèm nho đã pha cồn để ngăn ngừa hoặc cản sự lên men: / - - - - Có nồng độ cồn trên 15% tính theo thể tích

単位: liter/kg レベル: 8桁の細分 出典: BT2026 行 2788 原典

2026年に適用される税

出典：統合税率表BT2026（2026年4月5日更新）
通常輸入税 75% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 50% 26/2023/NĐ-CP · 2023/07/15
付加価値税 10 / 8 (複数の税率) 174/2025/NĐ-CP - PL2 · 30/06/20025 (原典の日付が無効なため、そのまま保持)
特別消費税 35 / 65 (複数の税率) 66/2025/QH15 · 2025/06/14
環境保護税 データなし
輸出税 データなし

VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Rượu theo quy định của Luật Phòng, chống tác hại của rượu, bia

特別特恵（FTA）税率 – 2026年

FTA税率データ根拠原産地証明法的根拠状態
ACFTA 0% (除く LA, MM) 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 従価税
ATIGA 0% 公表最低税率 BT2026 統合税率表
2026		 D 126/2022/NĐ-CP 従価税
VJEPA 0% 公表最低税率 BT2026 統合税率表
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP 従価税
VN-LAO 0% 公表最低税率 BT2026 統合税率表 S 206/2025/NĐ-CP 従価税
EVFTA 6.2% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 6.2% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
CPTPP 15% · M: 20% BT2026 統合税率表
(VI)		 CPTPP 115/2022/NĐ-CP 従価税
AANZFTA 20% BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 従価税
VCFTA 20% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
VNCU 20% BT2026 統合税率表
2023 - 2027		 VNCB · Form VC (Cuba) 114/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 33.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 B)
AU
 33.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 F)
NZ
 33.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 C)
CN
 37.5% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
AIFTA 50% BT2026 統合税率表
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 従価税
AJCEP 50% BT2026 統合税率表
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 従価税
AKFTA 50% BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 従価税
RCEP (附属書 D)
JP
 50% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 E)
KR
 50% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VKFTA 50% BT2026 統合税率表
2026		 VK 125/2022/NĐ-CP 従価税
VN-CAM データなし データなし S 56/2026/NĐ-CP データなし
AHKFTA * 特恵対象外 BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 特恵対象外（*）
VN-EAEU * 特恵対象外 BT2026 統合税率表
2026		 EAV 113/2022/NĐ-CP 特恵対象外（*）
VIFTA * 特恵対象外 BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 特恵対象外（*）

税率が公表されていても貨物が適格であるとは限りません。原産地規則を満たし、有効な原産地証明が必要です。

スマート関税アドバイザリーを実行 FTAを比較 税額を計算

税率の推移／年別の引き下げ

2022～2027年のFTA譲許表ワークシートから
FTA期間
ACFTA
AC · 行 2768
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: LA, MM
ATIGA
AT · 行 2729
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40 hoặc CC
AJCEP
AJ · 行 2767
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 · 行 2771
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 · 行 2771
2022 - 2027 (một mức cho cả giai đoạn)50%
除外付き税率: 50
AANZFTA
AANZ · 行 2735
2022 - 2027 (một mức cho cả giai đoạn)20%
税率列F（非表示）: 20
AIFTA
AI · 行 2731
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 · 行 2731
202250% 202350% 202450% 202550% 202650% 202750%
VCFTA
VC · 行 2778
202259% 202359% 202420% 202520% 202620% 202720%
VN-EAEU
EAV · 行 2775
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
VNCU
VNCU · 行 469
202227% 2023 - 202720%
変更フラグ（補助）: X
AHKFTA
AKH · 行 2783
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
EVFTA
EV-NK · 行 2754
202231.2% 202325% 202418.7% 202512.5% 20266.2% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 2756
202231.2% 202325% 202418.7% 202512.5% 20266.2% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 2750
(I) → 2021*32% (II) → 2022*27% (III) → 2023*23% (IV) → 2024*22% (V) → 2025*20% (VI) → 2026*15% (VII) → 2027*10%
RCEP A
RCEPT-A · 行 2775
202246.7% 202343.3% 202440% 202536.7% 202633.3% 202730%
RCEP B
B · 行 2775
202246.7% 202343.3% 202440% 202536.7% 202633.3% 202730%
RCEP C
C · 行 2775
202247.5% 202345% 202442.5% 202540% 202637.5% 202735%
RCEP D
D · 行 2775
202250% 202350% 202450% 202550% 202650% 202750%
RCEP E
E · 行 2778
202250% 202350% 202450% 202550% 202650% 202750%
RCEP F
F · 行 2775
202246.7% 202343.3% 202440% 202536.7% 202633.3% 202730%
VIFTA
VI · 行 2590
2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
補助列J: 8

* CPTPPの期間（I）～（VII）はBT2026との照合により年に対応付けています（派生データ – 要確認）。

アドバイザリーと警告

一般的な評価（原産国は考慮していません）。原産国別の評価にはスマート関税アドバイザリーを実行してください。

YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
説明
Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
法的根拠
1182/QĐ-BCT-PL
推奨アクション
Prepare inspection/certification filings under the cited instruments before clearance.
確認状況
原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
説明
Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
法的根拠
23/2019/QĐ-TTg
推奨アクション
Read the referenced instruments.
確認状況
原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
説明
The CPTPP cell "15; M: 20" has a general 15% and an "M:" 20% rate (commonly read as the Mexico schedule – verify).
法的根拠
115/2022/NĐ-CP
推奨アクション
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
説明
CPTPP: consolidated BT2026 shows "15; M: 20", the FTA schedule for period (VI) shows "15".
法的根拠
115/2022/NĐ-CP
推奨アクション
Check the original Decree and amendments to determine the correct rate.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
説明
AIFTA 50%, AJCEP 50%, AKFTA 50%, RCEP (附属書 D) 50%, RCEP (附属書 E) 50%, VKFTA 50%: the preferential rate is equal to or higher than the MFN rate (50%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 50%
推奨アクション
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
説明
Subheading 2204.22 has 5 lines; 2204.22.22 is distinguished from its siblings by: Of an alcoholic strength by volume exceeding 15% vol..
関連データ
2204.22.11 Of an alcoholic strength by volume not exceeding 15% vol.; 2204.22.12 Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.; 2204.22.13 Of an alcoholic strength by volume exceeding 23% vol.; 2204.22.21 Of an alcoholic strength by volume not exceeding 15% vol.
法的根拠
31/2022/TT-BTC
推奨アクション
Verify the distinguishing features; consider an advance classification ruling if uncertain.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
説明
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
法的根拠
174/2025/NĐ-CP - PL2
推奨アクション
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
説明
The excise column shows "35/65".
法的根拠
66/2025/QH15
推奨アクション
Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
確認状況
未確認 – 確認が必要
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
説明
The source file records no trade remedy for 2204.22.22. This does NOT mean there is no risk.
推奨アクション
Check the MOIT Trade Remedies Authority database.
確認状況
未確認 – 確認が必要
GREEN – VERIFIED DQ-001 MFN rate present in the source
説明
The MFN rate 50% for 2204.22.22 was checked against BT2026 (cell BT2026!N2788), basis 26/2023/NĐ-CP.
法的根拠
26/2023/NĐ-CP
推奨アクション
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
確認状況
原典の税率ファイルと照合済み

類注

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