22071000

ACTIVE

"- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher"

HS code 22071000 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2207 "UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH"; Subheading 220710 "- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher") under the Vietnam tariff schedule classifies "- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher". Vietnam customs apply MFN rate of 60, Preferential rate 40. Statutory unit of measure: liter/kg. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 23 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 税率 MFN rate	60	Official tariff schedule
优惠税率 Preferential rate	40	Official tariff schedule
增值税 VAT	10/8	Official tariff schedule
特殊消费税 SCT	65	Official tariff schedule

FTA Preferential Rates

23 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AJCEP	0%	30/12/2022	120/2022/NĐ-CP
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
AIFTA	0%	30/12/2022	122/2022/NĐ-CP
VKFTA	0%	30/12/2022	125/2022/NĐ-CP
VN-EAEU	0%	30/12/2022	113/2022/NĐ-CP
VNCU	0%	30/12/2022	114/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
ACFTA	0 (-ID, LA, MM)	30/12/2022	118/2022/NĐ-CP
AKFTA	0(-ID, MM)	30/12/2022	119/2022/NĐ-CP
AANZFTA	5%	30/12/2022	121/2022/NĐ-CP
VCFTA	40%	30/12/2022	112/2022/NĐ-CP
CPTPP	10; M: 13,3	30/12/2022	115/2022/NĐ-CP
AHKFTA	*	30/12/2022	123/2022/NĐ-CP
EVFTA	14,5	30/12/2022	116/2022/NĐ-CP
UKVFTA	14,5	30/12/2022	117/2022/NĐ-CP
VIFTA	*	15/10/2024	131/2024/NĐ-CP
RCEP-A	26,7	30/12/2022	129/2022/NĐ-CP
RCEP-B	26,7	30/12/2022	129/2022/NĐ-CP
RCEP-C	30%	30/12/2022	129/2022/NĐ-CP
RCEP-D	40%	30/12/2022	129/2022/NĐ-CP
RCEP-E	40%	30/12/2022	129/2022/NĐ-CP
RCEP-F	26,7	30/12/2022	129/2022/NĐ-CP