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章 21 · Miscellaneous edible preparations

2106.90.62

Of a kind used for the manufacture of alcoholic beverages, in other forms

  1. 2106 Food preparations not elsewhere specified or included
  2. 2106.90 - Other:
  3. - - Other, alcoholic preparations of a kind used for the making or for the manufacture of beverages:
  4. - - - Preparations of a kind used as raw material for the manufacture of composite concentrates:
  5. - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms

Các chế phẩm thực phẩm chưa được chi tiết hoặc ghi ở nơi khác / - Loại khác: / - - Loại khác, các chế phẩm chứa cồn được sử dụng để chế biến hoặc sản xuất đồ uống: / - - - Chế phẩm được sử dụng làm nguyên liệu thô để sản xuất chất cô đặc tổng hợp: / - - - - Loại sử dụng để sản xuất đồ uống có cồn, dạng khác

单位: kg 级别: 8 位税号 来源: BT2026 行 2703 源数据

2026 年适用税费

来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）
普通进口税 27% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 18% 26/2023/NĐ-CP · 2023-07-15
增值税 8 / 10 (多个税率) 181/2025/NĐ-CP · 2025-07-01
特别消费税 无数据
环境保护税 无数据
出口税 无数据

特别优惠（FTA）税率——2026

FTA税率数据依据原产地证明法律依据状态
AANZFTA 0% 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 从价税
ACFTA 0% (除外 KH) 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 从价税
AJCEP 0% 公布的最低税率 BT2026 综合税则
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 从价税
ATIGA 0% 公布的最低税率 BT2026 综合税则
2026		 D 126/2022/NĐ-CP 从价税
CPTPP 0% 公布的最低税率 BT2026 综合税则
(VI)		 CPTPP 115/2022/NĐ-CP 从价税
VJEPA 0% 公布的最低税率 BT2026 综合税则
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP 从价税
VN-EAEU 0% 公布的最低税率 BT2026 综合税则
2026		 EAV 113/2022/NĐ-CP 从价税
VN-LAO 0% 公布的最低税率 BT2026 综合税则 S 206/2025/NĐ-CP 从价税
EVFTA 2.5% BT2026 综合税则
2026		 EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 2.5% BT2026 综合税则
2026		 EUR.1 117/2022/NĐ-CP 从价税
VCFTA 4% BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 从价税
AIFTA 5% BT2026 综合税则
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 从价税
AKFTA 5% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 从价税
VKFTA 5% BT2026 综合税则
2026		 VK 125/2022/NĐ-CP 从价税
VIFTA 8% BT2026 综合税则
2026		 Form VI (verify) 131/2024/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 13.3% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 13.3% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 13.3% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 15% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VN-CAM 无数据 无数据 S 56/2026/NĐ-CP 无数据
VNCU 无数据 无数据 VNCB · Form VC (Cuba) 114/2022/NĐ-CP 无数据
AHKFTA 20% BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
 20% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 20% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税

公布了税率并不意味着货物符合条件。需要满足原产地规则并持有有效的原产地证明。

运行智能关税咨询 比较 FTA 计算税费

税率历史/按年降税

来自 2022–2027 年 FTA 税率表工作表
FTA期间
ACFTA
AC · 行 2692
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: KH
ATIGA
AT · 行 2653
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40 hoặc CTSH
AJCEP
AJ · 行 2691
30/12/2022 - 31/3/20232% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · 行 2693
30/12/2022 - 31/3/20234% 01/4/2023 - 31/3/20242% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · 行 2695
2022 - 2027 (một mức cho cả giai đoạn)5%
含排除项的税率: 5
AANZFTA
AANZ · 行 2659
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 2655
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · 行 2655
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · 行 2702
202210% 20239% 20247% 20256% 20264% 20273%
VN-EAEU
EAV · 行 2699
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 2707
202220% 202320% 202420% 202520% 202620% 202720%
EVFTA
EV-NK · 行 2678
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
变更标记（辅助）: X
UKVFTA
UKV · 行 2680
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
变更标记（辅助）: X
CPTPP
CPTPP · 行 2674
(I) → 2021*6.6% (II) → 2022*3.3% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 2697
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
RCEP B
B · 行 2697
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
RCEP C
C · 行 2697
202219% 202318% 202417% 202516% 202615% 202714%
RCEP D
D · 行 2697
202220% 202320% 202420% 202520% 202620% 202720%
RCEP E
E · 行 2700
202220% 202320% 202420% 202520% 202620% 202720%
RCEP F
F · 行 2697
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
VIFTA
VI · 行 2517
202416% 202512% 20268% 20274%
辅助列 J: 8

* CPTPP 期间（I）–（VII）通过与 BT2026 比对推导为年份（推导数据——请核实）。

咨询与警告

一般评估（未考虑原产国）。如需按原产国评估，请运行智能关税咨询。

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
说明
AHKFTA 20%, RCEP (附件 D) 20%, RCEP (附件 E) 20%: the preferential rate is equal to or higher than the MFN rate (18%) in the source tariff – claiming the FTA brings no saving.
相关数据
MFN 18%
建议措施
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
说明
Subheading 2106.90 has 31 lines; 2106.90.62 is distinguished from its siblings by: Of a kind used for the manufacture of alcoholic beverages, in other forms.
相关数据
2106.90.11 Dried bean curd and dried bean curd stick; 2106.90.12 Fresh soybean curd (tofu); 2106.90.19 Other; 2106.90.20 Powdered alcohol; 2106.90.30 Non-dairy creamer; 2106.90.41 In powder form
法律依据
31/2022/TT-BTC
建议措施
Verify the distinguishing features; consider an advance classification ruling if uncertain.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
说明
The VAT column shows "8/10".
法律依据
181/2025/NĐ-CP
建议措施
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
核实状态
未核实 – 需要检查
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
说明
The source file records no trade remedy for 2106.90.62. This does NOT mean there is no risk.
建议措施
Check the MOIT Trade Remedies Authority database.
核实状态
未核实 – 需要检查
GREEN – VERIFIED DQ-001 MFN rate present in the source
说明
The MFN rate 18% for 2106.90.62 was checked against BT2026 (cell BT2026!N2703), basis 26/2023/NĐ-CP.
法律依据
26/2023/NĐ-CP
建议措施
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
核实状态
已与源税则文件核对

章注释

Notes

1. This Chapter does not cover:

(a) Mixed vegetables of heading 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c) Flavoured tea (heading 09.02);

(d) Spices or other products of headings 09.04 to 09.10;

(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Products of heading 24.04;

(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(h) Prepared enzymes of heading 35.07.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

(1): Tham khảo TCVN 9702:2013

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022