章 22 · Beverages, spirits and vinegar
2206.00.49
Other
- 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
- - Shandy:
- - - Other
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 / - Shandy: / - - Loại khác (SEN)
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
82.5%
15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国）
55%
26/2023/NĐ-CP · 2023-07-15
增值税
10 / 8 (多个税率)
174/2025/NĐ-CP - PL2 · 30/06/20025 (源文件中的日期无效，保持原样)
特别消费税
35 / 65 (多个税率)
66/2025/QH15 · 2025-06-14
环境保护税
无数据
出口税
无数据
增值税减免说明: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Rượu theo quy định của Luật Phòng, chống tác hại của rượu, bia
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 |
|---|---|---|---|---|---|
| ACFTA | 0% (除外 LA, 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 |
| ATIGA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
D | 126/2022/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-LAO | 0% 公布的最低税率 | BT2026 综合税则 | S | 206/2025/NĐ-CP | 从价税 |
| EVFTA | 6.8% | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 从价税 |
| UKVFTA | 6.8% | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| CPTPP | 15% · M: 20% | BT2026 综合税则 (VI) |
CPTPP | 115/2022/NĐ-CP | 从价税 |
| RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
36.7% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 B) AU |
36.7% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 F) NZ |
36.7% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| AANZFTA | 40% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 从价税 |
| RCEP (附件 C) CN |
41.3% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| AIFTA | 50% | BT2026 综合税则 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 从价税 |
| AJCEP | 50% | BT2026 综合税则 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 从价税 |
| AKFTA | 50% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 从价税 |
| VKFTA | 50% | BT2026 综合税则 2026 |
VK | 125/2022/NĐ-CP | 从价税 |
| RCEP (附件 D) JP |
55% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 E) KR |
55% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| VIFTA | 55% | BT2026 综合税则 2026 |
Form VI (verify) | 131/2024/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 |
| VCFTA | 59% | BT2026 综合税则 2026 |
VC | 112/2022/NĐ-CP | 从价税 |
| AHKFTA | * 不享受优惠 | BT2026 综合税则 2026 |
AHK | 123/2022/NĐ-CP | 不享受优惠（*） |
| VN-EAEU | * 不享受优惠 | BT2026 综合税则 2026 |
EAV | 113/2022/NĐ-CP | 不享受优惠（*） |
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 2796 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: LA, MM |
| ATIGA AT · 行 2757 |
20220%
20230%
20240%
20250%
20260%
20270%
产品特定原产地规则: RVC40 hoặc CC |
| AJCEP AJ · 行 2795 |
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 2799 |
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 2799 |
2022 - 2027 (một mức cho cả giai đoạn)50%
含排除项的税率: 50 |
| AANZFTA AANZ · 行 2763 |
2022 - 2027 (một mức cho cả giai đoạn)40%
税率列 F（隐藏）: 40 |
| AIFTA AI · 行 2759 |
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 2759 |
202250%
202350%
202450%
202550%
202650%
202750%
|
| VCFTA VC · 行 2806 |
202259%
202359%
202459%
202559%
202659%
202759%
|
| VN-EAEU EAV · 行 2803 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| AHKFTA AKH · 行 2811 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| EVFTA EV-NK · 行 2782 |
202234.3%
202327.5%
202420.6%
202513.7%
20266.8%
20270%
变更标记（辅助）: X |
| UKVFTA UKV · 行 2784 |
202234.3%
202327.5%
202420.6%
202513.7%
20266.8%
20270%
变更标记（辅助）: X |
| CPTPP CPTPP · 行 2778 |
(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 · 行 2803 |
202251.3%
202347.7%
202444%
202540.3%
202636.7%
202733%
|
| RCEP B B · 行 2803 |
202251.3%
202347.7%
202444%
202540.3%
202636.7%
202733%
|
| RCEP C C · 行 2803 |
202252.3%
202349.5%
202446.8%
202544%
202641.3%
202738.5%
|
| RCEP D D · 行 2803 |
202255%
202355%
202455%
202555%
202655%
202755%
|
| RCEP E E · 行 2806 |
202255%
202355%
202455%
202555%
202655%
202755%
|
| RCEP F F · 行 2803 |
202251.3%
202347.7%
202444%
202540.3%
202636.7%
202733%
|
| VIFTA VI · 行 2616 |
202455%
202555%
202655%
202755%
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 DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- 法律依据
- 23/2019/QĐ-TTg
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- 说明
- The CPTPP cell "15; M: 20" has a general 15% and an "M:" 20% rate (commonly read as the Mexico schedule – verify).
- 法律依据
- 115/2022/NĐ-CP
- 建议措施
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- 说明
- CPTPP: consolidated BT2026 shows "15; M: 20", the FTA schedule for period (VI) shows "15".
- 法律依据
- 115/2022/NĐ-CP
- 建议措施
- Check the original Decree and amendments to determine the correct rate.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- 说明
- RCEP (附件 D) 55%, RCEP (附件 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.
- 相关数据
- MFN 55%
- 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 2206.00 has 10 lines; 2206.00.49 is distinguished from its siblings by: Other.
- 相关数据
- 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.; 2206.00.50 Mead
- 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 "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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
- 说明
- The excise column shows "35/65".
- 法律依据
- 66/2025/QH15
- 建议措施
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- 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 2206.00.49. 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 55% for 2206.00.49 was checked against BT2026 (cell BT2026!N2814), 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