22060031

ACTIVE

"- - In container holding 2 l or less"

HS code 22060031 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2206 "Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances"; Subheading 220600 "OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKE); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED") under the Vietnam tariff schedule classifies "- - In container holding 2 l or less". Vietnam customs apply MFN rate of 82.5, Preferential rate 55. Statutory unit of measure: liter/kg. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 税率 MFN rate	82.5	Official tariff schedule
优惠税率 Preferential rate	55	Official tariff schedule
增值税 VAT	10/8	Official tariff schedule
特殊消费税 SCT	35/65	Official tariff schedule

FTA Preferential Rates

22 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
ACFTA	0 (-LA, MM)	30/12/2022	118/2022/NĐ-CP
AJCEP	50%	30/12/2022	120/2022/NĐ-CP
AKFTA	50%	30/12/2022	119/2022/NĐ-CP
AANZFTA	40%	30/12/2022	121/2022/NĐ-CP
AIFTA	50%	30/12/2022	122/2022/NĐ-CP
VKFTA	50%	30/12/2022	125/2022/NĐ-CP
VCFTA	59%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	*	30/12/2022	113/2022/NĐ-CP
CPTPP	15; M: 20	30/12/2022	115/2022/NĐ-CP
AHKFTA	*	30/12/2022	123/2022/NĐ-CP
EVFTA	6,8	30/12/2022	116/2022/NĐ-CP
UKVFTA	6,8	30/12/2022	117/2022/NĐ-CP
VIFTA	55%	15/10/2024	131/2024/NĐ-CP
RCEP-A	36,7	30/12/2022	129/2022/NĐ-CP
RCEP-B	36,7	30/12/2022	129/2022/NĐ-CP
RCEP-C	41,3	30/12/2022	129/2022/NĐ-CP
RCEP-D	55%	30/12/2022	129/2022/NĐ-CP
RCEP-E	55%	30/12/2022	129/2022/NĐ-CP
RCEP-F	36,7	30/12/2022	129/2022/NĐ-CP