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 › 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
Nước tăng lực có hoặc không có ga(SEN)
Unit: liter/kg (lít/kg)
Hồ sơ mã HS — hscodevn.com/hs/22021020 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 22021020 covers energy drink whether or not aerated under heading 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), Chapter 22. The MFN import duty is 35%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 10/8%. Unit of quantity: liter/kg.
MFN import duty
35%
Lowest FTA
0%
excl. MM
ASEAN - China (ACFTA)
VAT
10/8%
8% under the current reduction · 10% standard
Excise / Env. tax
—
Not subject
Distinguish from heading:2009Fruit or nut juices (including…0403Yogurt; buttermilk, curdled…1702Other sugars, including…2106Food preparations not elsewhere…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 35% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 52.5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. MM | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0/0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0%excl. MY | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 0% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 7% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Cuba(2023 - 2027) | 0% | 114/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 4,3% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 4,3% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 20% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 17,5/0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 17,5/0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 17,5/0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 19,1/0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 17,5/0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 17,5/0% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
FTA duty phase-down
Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.
- ASEAN - Hong Kong (AHKFTA)7% (2026)0%from 01/01/2027
- Vietnam - EU (EVFTA)4,3% (2026)0%from 01/01/2027
- Vietnam - UK (UKVFTA)4,3% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)17,5/0% (2026)14/0%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)17,5/0% (2026)14/0%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)17,5/0% (2026)14/0%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)19,1/0% (2026)15,9/0%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)17,5/0% (2026)14/0%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)17,5/0% (2026)14/0%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - Israel (VIFTA)20% (2026)15%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UAE (CEPA)30,6%26,3%from 01/01/2027…continues per the schedule — see the decree annex
Only the steps present in the data (each schedule's next period) are shown. A schedule not reaching 0% here does not mean it stops — the full schedule is in the decree annex.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 10/8% | 174/2025/NĐ-CP - PL2 | 30/06/20025 |
VAT reduction: Not eligible for the VAT reduction under 174/2025/NĐ-CP - PL2: Soft drinks, as defined under Vietnam National Standards (TCVN), with a sugar content exceeding 5g/100ml
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough. Step-by-step self-check →
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
RVC(40) or CC
RVC(40) hoặc CC
CCRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
CC
CC
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
RVC 40%
RVC 40%
RVC40
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
RVC40 or CC
RVC40 hoặc CC
CCRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
CC
CC
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Beverages, spirits and vinegar
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm và các Nhóm 2207 và 2208, trong đó: - nguyên liệu từ các Phân nhóm 0806.10, 2009.61 và 2009.69 có xuất xứ thuần túy; và - trọng lượng đơn lẻ của đường và các nguyên liệu thuộc Chương 4 không vượt quá 20% trọng lượng sản phẩm.
WO
Source: Circular No. 14/2026/TT-BCT
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
CC
CC
CC
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Beverages, spirits and vinegar
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm và các Nhóm 2207 và 2208, trong đó: - nguyên liệu từ các Phân nhóm 0806.10, 2009.61 và 2009.69 có xuất xứ thuần túy; và - trọng lượng đơn lẻ của đường và các nguyên liệu thuộc Chương 4 không vượt quá 20% trọng lượng sản phẩm.
WO
Source: Circular No. 02/2021/TT-BCT
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
CC
CC
CC
Source: Circular No. 10/2009/TT-BCT
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
CTH or RVC(40)
CTH hoặc RVC(40)
CTHRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
CC
CC
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Beverages, spirits and vinegar
CTH
CTH
CTH
or
QVC 35%
QVC 35%
QVC35
Source: Circular No. 24/2026/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
RVC(40) or CC
RVC(40) hoặc CC
CCRVC40
Source: Circular No. 08/2020/TT-BCT
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if:
a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or
b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.
CTHRVC40
Source: Circular No. 12/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
Source: Circular No. 21/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:
a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or
b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.
2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.
CTC
Source: Circular No. 31/2013/TT-BCT · Article 4(1)
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are translated for reference; the Vietnamese wording quoted underneath is the binding text.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
Managing authority: Ministry of Industry and Trade
- Goods subject to specialized food safety inspection (1182/QĐ-BCT-PL2-2021)Specialised inspection· Ministry of Industry and Trade
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description2202.10.20ENERGY DRINK WHETHER OR NOT AERATED
NƯỚC TĂNG LỰC CÓ HOẶC KHÔNG CÓ GA
Energy drink refers to beverage that contains a stimulant compound and other additives such as preservatives, stabilizers, etc.
A stimulant compound consists of two or more substances such as:
● Caffeine
● Taurine
● Vitamin B complex, especially B3, B6, B12,etc.,
● High carbohydrate
● and other stimulating substances such as Ginseng extract, Guarana, Herbal extract, Green tea extract, Ginkgo Biloba, Carnitine, etc.
This stimulant compound purposely aims to make the consumers feel mentally awaken and energetic. It can be either carbonated or non- carbonated.
Picture 1. Example of product, carbonated energy drink
Picture 2. Example of product, non-carbonated energy drink
Tiếng Việt
Nước tăng lực là đồ uống có chứa một hỗn hợp chất kích thích và các chất phụ gia khác như chất bảo quản, chất ổn định,…
Một hỗn hợp chất kích thích bao gồm hai hoặc nhiều chất như:
● Caffeine
● Taurine
● Vitamin B phức hợp, đặc biệt B3, B6, B12,....,
● Carbohydrate cao
● và các chất kích thích khác như chiết xuất nhân sâm, Guarana, chiết xuất thảo mộc, chiết xuất trà xanh, Ginkgo Biloba, Carnitine….
Hỗn hợp chất kích thích này nhằm mục đích làm cho người tiêu dùng cảm thấy tinh thần tỉnh táo và tràn đầy năng lượng. Nó có thể là loại có ga hoặc không có ga.
Ảnh 1. Ví dụ của sản phẩm, nước tăng lực có ga
Ảnh 2. Ví dụ của sản phẩm, nước tăng lực không có ga
Notes for Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Notes for Chapter 22 — Beverages, spirits and vinegar
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.
Goods previously classified under this code
3 notices from Vietnam Customs assigning code 22021020
BEVGRU- Nước uống hương Chanh dây/BEVGRU - |: Nutraceutical drink Passion fruit flavour
BEVGRU- Nước uống hương Táo/BEVGRU - Nutraceutical drink Apple flavour
BEVGRU- Nước uống hương Nho/BEVGRU - . Nutraceutical drink Grape flavour
A ruling binds only the applicant that requested it; an analysis result binds only the consignment sampled. Neither is a general precedent — treat them as a reference for how Customs has reasoned about similar goods. Product names are read from scanned PDFs by OCR and may contain errors; open the original notice to check.
Vietnam trade in subheading 2202.10
Figures cover the whole 6-digit subheading 2202.10, not code 22021020 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2021163 mn USD
- 2022237 mn USD
- 2023369 mn USD
Top partners 2023
- Thailand359 mn USD
- China3 mn USD
- Japan2 mn USD
- Malaysia2 mn USD
- Rep. of Korea1 mn USD
- Cambodia637,100 USD
- USA433,528 USD
- Australia208,730 USD
Exports
- 202138 mn USD
- 202242 mn USD
- 202354 mn USD
Top partners 2023
- Singapore12 mn USD
- USA7 mn USD
- Other Asia, nes5 mn USD
- Australia5 mn USD
- Rep. of Korea4 mn USD
- China, Hong Kong SAR4 mn USD
- Russian Federation3 mn USD
- Malaysia3 mn USD
2025: as reported by partner countries
Vietnam has not filed 2025 yet, so this is rebuilt from what its 16 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.
| Flow | 2023 | 2025 | Change |
|---|---|---|---|
| Exports | 30 mn USD | 40 mn USD | +31% |
| Imports | 384 mn USD | 422 mn USD | +10% |
- Exports 2023: partners reported 30 mn USD where Vietnam reported 54 mn USD — 0.56× on this measure.
- Imports 2023: partners reported 384 mn USD where Vietnam reported 369 mn USD — 1.04× on this measure.
The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.
Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.
Corresponding US tariff lines
Six digits are identical worldwide under the HS Convention, so 2202.10 is the same subheading in both schedules. What differs is how each country splits it: below are the 5 US lines under 2202.10.
| US HTS code | Description | General duty |
|---|---|---|
| 2202.10.00.20 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored › Carbonated soft drinks › Containing high-intensity sweeteners (e.g., aspartame and/or saccharin)(liters) | 0.2¢/liter |
| 2202.10.00.45 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored › Carbonated soft drinks › Other › In aluminum containers(liters) | 0.2¢/liter |
| 2202.10.00.55 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored › Carbonated soft drinks › Other › Other(liters) | 0.2¢/liter |
| 2202.10.00.65 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored › Other › In aluminum containers(liters) | 0.2¢/liter |
| 2202.10.00.75 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored › Other › Other(liters) | 0.2¢/liter |
Additional Chapter 99 duties apply to goods of Vietnam
- 9903.02.69 +20% — The duty provided in the applicable subheading + 20%
- 9903.05.84 +12.5% — The duty provided in the applicable subheading + 12.5%
These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.
Already terminated: 9903.01.72 +46%
Selling to a US buyer? Screen the parties first — buyer, L/C bank and forwarder against the US restricted lists; a listed party can get the shipment held.
The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 18. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.
Corresponding Japanese tariff lines
2202.10 is the same subheading in both schedules (six digits are identical worldwide under the HS Convention). Vietnamese goods can enter Japan under four parallel preference routes — the columns below — and the exporter picks whichever C/O gives the better rate.
| Line | Description | MFN | VJEPA | AJCEP | CPTPP | RCEP |
|---|---|---|---|---|---|---|
| 2202.10-100 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured › 1 Containing added sugar(L) | 13.4% | — | 5% | Free | 8.4% |
| 2202.10-200 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured › 2 Other(L) | 9.6% | Free | Free | Free | 6% |
MFN is the lowest of the schedule's General/Temporary/WTO columns (hover to see all three). The preference columns require the matching certificate of origin; an em dash means that agreement gives no preference for the line. Source: Japan's Tariff Schedule, Japan Customs (as of August 8, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 220210
Check neighbouring codes to make sure the classification fits best.
Data updated: 11/08/2026 · Found wrong or missing data? Report a data error