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