章 22 · Beverages, spirits and vinegar
2202.10.20
Energy drink whether or not aerated
- 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:
- - - Energy drink whether or not aerated
Nước, kể cả nước khoáng và nước có ga, đã pha thêm đường hoặc chất tạo ngọt khác hoặc hương liệu, và đồ uống không chứa cồn khác, không bao gồm nước quả ép, nước ép từ quả hạch (nut) hoặc nước rau ép thuộc nhóm 20.09 / - Nước, kể cả nước khoáng và nước có ga, đã pha thêm đường hoặc chất tạo ngọt khác hoặc hương liệu: / - - Nước tăng lực có hoặc không có ga(SEN)
2026 年适用税费
来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）增值税减免说明: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Nước giải khát theo Tiêu chuẩn quốc gia (TCVN) có hàm lượng đường trên 5g/100ml
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 MM) 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 |
| AIFTA | 0% 公布的最低税率 | BT2026 综合税则 01/01/2026 - 31/12/2026 |
AI | 122/2022/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 |
| AKFTA | 0% (除外 MY) 公布的最低税率 | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/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 |
| VCFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
VC | 112/2022/NĐ-CP | 从价税 |
| VKFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
VK | 125/2022/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 |
| VNCU | 0% 公布的最低税率 | BT2026 综合税则 2023 - 2027 |
VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | 从价税 |
| EVFTA | 4.3% | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 从价税 |
| UKVFTA | 4.3% | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| AHKFTA | 7% | BT2026 综合税则 2026 |
AHK | 123/2022/NĐ-CP | 从价税 |
| VIFTA | 20% | 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 |
17,5 / 0 (多个税率) | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 需要解释 |
| RCEP (附件 B) AU |
17,5 / 0 (多个税率) | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 需要解释 |
| RCEP (附件 C) CN |
17,5 / 0 (多个税率) | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 需要解释 |
| RCEP (附件 D) JP |
19,1 / 0 (多个税率) | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 需要解释 |
| RCEP (附件 E) KR |
17,5 / 0 (多个税率) | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 需要解释 |
| RCEP (附件 F) NZ |
17,5 / 0 (多个税率) | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 需要解释 |
| VJEPA | 0 / 0 (多个税率) | BT2026 综合税则 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 需要解释 |
| VN-CAM | 无数据 | 无数据 | S | 56/2026/NĐ-CP | 无数据 |
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。
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 2729 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: MM |
| ATIGA AT · 行 2690 |
20220%
20230%
20240%
20250%
20260%
20270%
产品特定原产地规则: RVC40 hoặc CC |
| AJCEP AJ · 行 2728 |
30/12/2022 - 31/3/20233%
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 2730 |
30/12/2022 - 31/3/2023无数据
01/4/2023 - 31/3/2024无数据
01/4/2024 - 31/3/2025无数据
01/4/2025 - 31/3/2026无数据
01/4/2026 - 31/3/2027无数据
01/4/2027 - 31/3/2028无数据
|
| AKFTA AK · 行 2732 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: MY 含排除项的税率: 0(-MY) |
| AANZFTA AANZ · 行 2696 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0 |
| AIFTA AI · 行 2692 |
30/12/20220%
31/12/2022 - 30/12/20230%
31/12/2023 - 30/12/20240%
31/12/2024 - 31/12/20250%
01/01/2026 - 31/12/20260%
01/01/2027 - 31/12/20270%
|
| VKFTA VK · 行 2692 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 2739 |
20227%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 2736 |
20229.5%
20236.4%
20243.2%
20250%
20260%
20270%
|
| VNCU VNCU · 行 442 |
20220%
2023 - 20270%
|
| AHKFTA AKH · 行 2744 |
202221%
202314%
202414%
20257%
20267%
20270%
|
| EVFTA EV-NK · 行 2715 |
202221.8%
202317.5%
202413.1%
20258.7%
20264.3%
20270%
变更标记（辅助）: X |
| UKVFTA UKV · 行 2717 |
202221.8%
202317.5%
202413.1%
20258.7%
20264.3%
20270%
变更标记（辅助）: X |
| CPTPP CPTPP · 行 2711 |
(I) → 2021*14.5%
(II) → 2022*9.7%
(III) → 2023*4.8%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · 行 2734 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| RCEP B B · 行 2734 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| RCEP C C · 行 2734 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| RCEP D D · 行 2734 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| RCEP E E · 行 2737 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| RCEP F F · 行 2734 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| VIFTA VI · 行 2553 |
202430%
202525%
202620%
202715%
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 DOC-001 Specialised inspection
- 说明
- Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
- 法律依据
- 1182/QĐ-BCT-PL
- 建议措施
- Prepare inspection/certification filings under the cited instruments before clearance.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- 说明
- Subheading 2202.10 has 3 lines; 2202.10.20 is distinguished from its siblings by: Energy drink whether or not aerated.
- 相关数据
- 2202.10.30 Other sparkling mineral waters or aerated waters, flavoured; 2202.10.90 Other
- 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 HS-004 HS code introduced in the 2023 nomenclature
- 说明
- 2202.10.20 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- 相关数据
- MOI: 2202.10.20
- 法律依据
- 31/2022/TT-BTC
- 建议措施
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Nước giải khát theo Tiêu chuẩn quốc gia (TCVN) có hàm lượng đường trên 5g/100ml
- 法律依据
- 174/2025/NĐ-CP - PL2
- 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 2202.10.20. 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 35% for 2202.10.20 was checked against BT2026 (cell BT2026!N2751), 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) 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