VN Tariff IntelligenceHS编码、进出口关税、自贸协定与智能关税建议

章 22 · Beverages, spirits and vinegar

2207.20.19

Other

  1. 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
  2. 2207.20 - Ethyl alcohol and other spirits, denatured, of any strength:
  3. - - Denatured ethyl alcohol, including methylated spirits:
  4. - - - Other

Cồn etylic chưa biến tính có nồng độ cồn từ 80% trở lên tính theo thể tích; cồn etylic và rượu mạnh khác, đã biến tính, ở mọi nồng độ / - Cồn etylic và rượu mạnh khác, đã biến tính, ở mọi nồng độ: / - - Cồn etylic đã biến tính, kể cả rượu mạnh đã methyl hoá: / - - - Loại khác

单位: liter/kg 级别: 8 位税号 来源: BT2026 行 2825 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 7.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 5% 73/2025/NĐ-CP · 2025-03-31
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 ID, 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
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 ID, MM, 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
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
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
AANZFTA 5% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 从价税
CPTPP 2,5/10; M: 3,3/13,3 BT2026 综合税则
(VI)		 CPTPP 115/2022/NĐ-CP 需要解释
VN-CAM 无数据 无数据 S 56/2026/NĐ-CP 无数据
EVFTA 7.2% BT2026 综合税则
2026		 EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 7.2% BT2026 综合税则
2026		 EUR.1 117/2022/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
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
AHKFTA * 不享受优惠 BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 不享受优惠（*）
VCFTA * 不享受优惠 BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 不享受优惠（*）
VIFTA * 不享受优惠 BT2026 综合税则
2026		 Form VI (verify) 131/2024/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。

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 2808
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: ID, LA, MM
ATIGA
AT · 行 2769
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 2807
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 2811
30/12/2022 - 31/3/20230% 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%
AKFTA
AK · 行 2811
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: ID, MM, MY 含排除项的税率: 0(-ID, MM, MY)
AANZFTA
AANZ · 行 2775
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列 F（隐藏）: 5
AIFTA
AI · 行 2771
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 2771
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 2818
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
VN-EAEU
EAV · 行 2815
20225.5% 20233.6% 20241.8% 20250% 20260% 20270%
VNCU
VNCU · 行 485
20220% 2023 - 20270%
AHKFTA
AKH · 行 2823
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 2794
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
变更标记（辅助）: X
UKVFTA
UKV · 行 2796
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
变更标记（辅助）: X
CPTPP
CPTPP · 行 2790
(I) → 2021*无数据 (II) → 2022*无数据 (III) → 2023*无数据 (IV) → 2024*无数据 (V) → 2025*无数据 (VI) → 2026*无数据 (VII) → 2027*无数据
RCEP A
RCEPT-A · 行 2815
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
RCEP B
B · 行 2815
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
RCEP C
C · 行 2815
202219% 202318% 202417% 202516% 202615% 202714%
RCEP D
D · 行 2815
202220% 202320% 202420% 202520% 202620% 202720%
RCEP E
E · 行 2818
202220% 202320% 202420% 202520% 202620% 202720%
RCEP F
F · 行 2815
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
VIFTA
VI · 行 2627
2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
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): Hàng hóa nhóm 2 (2711/QĐ-BKHCN 2022)
法律依据
2711/QĐ-BKHCN
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-013 FTA rate not lower than MFN
说明
AANZFTA 5%, EVFTA 7.2%, UKVFTA 7.2%, RCEP (附件 A) 13.3%, RCEP (附件 B) 13.3%, RCEP (附件 F) 13.3%, RCEP (附件 C) 15%, RCEP (附件 D) 20%, RCEP (附件 E) 20%: the preferential rate is equal to or higher than the MFN rate (5%) in the source tariff – claiming the FTA brings no saving.
相关数据
MFN 5%
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 2207.20 has 3 lines; 2207.20.19 is distinguished from its siblings by: Other.
相关数据
2207.20.11 Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol.; 2207.20.90 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 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 2207.20.19. 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 5% for 2207.20.19 was checked against BT2026 (cell BT2026!N2825), basis 73/2025/NĐ-CP.
法律依据
73/2025/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