SECTION IV · 章 22
Beverages, spirits and vinegar
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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
| HS 编码 | 描述 | 单位 | 普通进口税 | 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 (多个税率) |
| 2201.10.20 | - - Aerated waters | liter/kg | 52.5% | 35% | 8 / 10 (多个税率) |
| 2201.90 | - Other: | ||||
| 2201.90.10 | - - Ice and snow | liter/kg | 60% | 40% | 8 / 10 (多个税率) |
| 2201.90.90 | - - Other | liter/kg | 60% | 40% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 2202.10.30 | - - Other sparkling mineral waters or aerated waters, flavoured | liter/kg | 52.5% | 35% | 10 / 8 (多个税率) |
| 2202.10.90 | - - Other | liter/kg | 52.5% | 35% | 10 / 8 (多个税率) |
| - Other: | |||||
| 2202.91.00 | - - Non-alcoholic beer | liter/kg | 30% | 20% | 10 / 8 (多个税率) |
| 2202.99 | - - Other: | ||||
| 2202.99.10 | - - - Flavoured UHT milk based drinks | liter/kg | 45% | 30% | 10 / 8 (多个税率) |
| 2202.99.20 | - - - Soya milk drinks | liter/kg | 45% | 30% | 10 / 8 (多个税率) |
| 2202.99.30 | - - - Coconut water based drinks | liter/kg | 45% | 30% | 10 / 8 (多个税率) |
| 2202.99.40 | - - - Coffee based drinks or coffee flavoured drinks | liter/kg | 30% | 20% | 10 / 8 (多个税率) |
| 2202.99.50 | - - - Other non-aerated beverages ready for immediate consumption without dilution | liter/kg | 45% | 30% | 10 / 8 (多个税率) |
| 2202.99.90 | - - - Other | liter/kg | 30% | 20% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2203.00.19 | - - Other | liter/kg | 52.5% | 35% | 10 / 8 (多个税率) |
| - Other, including ale: | |||||
| 2203.00.91 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | liter/kg | 52.5% | 35% | 10 / 8 (多个税率) |
| 2203.00.99 | - - Other | liter/kg | 52.5% | 35% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| - 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 (多个税率) |
| 2204.21.13 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2204.21.14 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| - - - 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 (多个税率) |
| 2204.21.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2204.22.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2204.22.13 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| - - - 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 (多个税率) |
| 2204.22.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2204.29 | - - Other: | ||||
| - - - Wine: | |||||
| 2204.29.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2204.29.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| - - - 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 (多个税率) |
| 2204.29.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2204.30 | - Other grape must: | ||||
| 2204.30.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2204.30.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2205.10.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2205.90 | - Other: | ||||
| 2205.90.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 2205.90.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2206.00.20 | - Saké | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| - Coconut palm toddy: | |||||
| 2206.00.31 | - - In container holding 2 l or less | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| 2206.00.39 | - - Other | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| - Shandy: | |||||
| 2206.00.41 | - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| 2206.00.49 | - - Other | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| 2206.00.50 | - Mead | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| - Other: | |||||
| 2206.00.91 | - - Other rice wine (including medicated rice wine) | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| 2206.00.99 | - - Other | liter/kg | 82.5% | 55% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 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 (多个税率) |
| 2207.20.19 | - - - Other | liter/kg | 7.5% | 5% | 10 / 8 (多个税率) |
| 2207.20.90 | - - Other | liter/kg | 60% | 40% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2208.20.90 | - - Other | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.30 | - Whiskies: | ||||
| 2208.30.10 | - - In containers holding more than 5 l | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.30.90 | - - Other | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.40.00 | - Rum and other spirits obtained by distilling fermented sugar-cane products | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.50.00 | - Gin and Geneva | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.60.00 | - Vodka | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2208.70.90 | - - Other | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2208.90.20 | - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.90.30 | - - Other samsu of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.90.40 | - - Other samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.90.50 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.90.60 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.90.70 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.90.80 | - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| - - Other: | |||||
| 2208.90.91 | - - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2208.90.99 | - - - Other | liter/kg | 67.5% | 45% | 10 / 8 (多个税率) |
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid | liter/kg | 30% | 20% | 8 / 10 (多个税率) |