WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
- Subheading220890Other
- National22089091- - - Of an alcoholic strength by volume not exceeding 1.14% vol.
22089091
"- - - Of an alcoholic strength by volume not exceeding 1.14% vol."
HS code 22089091 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2208 "UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES"; Subheading 220890 "Other") under the Vietnam tariff schedule classifies "- - - Of an alcoholic strength by volume not exceeding 1.14% vol.". Vietnam customs apply MFN rate of 67.5, Preferential rate 45. 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 |
|---|---|
MFN 税率 MFN rate | 67.5 |
优惠税率 Preferential rate | 45 |
增值税 VAT | 10/8 |
特殊消费税 SCT | 35 |
FTA Preferential Rates
23 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| VNCU | 0% |
| VN-LAO | 0% |
| ACFTA | 5% |
| AKFTA | 50% |
| AANZFTA | 40% |
| AIFTA | 50% |
| VKFTA | 48% |
| VCFTA | 55% |
| VN-EAEU | * |
| CPTPP | 15; M: 20 |
| AHKFTA | * |
| EVFTA | 6% |
| UKVFTA | 6% |
| VIFTA | 45% |
| RCEP-A | 45% |
| RCEP-B | 45% |
| RCEP-C | 45% |
| RCEP-D | 45% |
| RCEP-E | 45% |
| RCEP-F | 45% |
Compliance & Controls
2 import regulations, restrictions, or permit requirements
HH NK phải làm thủ tục HQ tại CK nhập
HH KTCN về an toàn thực phẩm
Global Benchmark
HS-6 prefix 2208.90 across other jurisdictions