Beer made from malt › Other, including ale
2203.00.91 — Of an alcoholic strength by volume not exceeding 5.8% vol.
Có nồng độ cồn không quá 5,8% tính theo thể tích
Unit: lít/kg (liter/kg)
HS code 22030091 covers of an alcoholic strength by volume not exceeding 5.8% vol. under heading 2203 (beer made from malt), 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%; subject to excise tax. Unit of quantity: liter/kg.
MFN import duty
35%
Lowest FTA
0%
excl. KH, LA, MM, SG
ASEAN - China (ACFTA)
VAT
10/8%
Excise / Env. tax
65%
Excise tax
Distinguish from heading:2202Water…
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. KH, LA, MM, SG | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 50% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 50% | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 40% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 50% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 35% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 40% | 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) | 15; M: 18% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | * | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Cuba(2023 - 2027) | 0% | 114/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 22% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 22% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 35% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 23,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 23,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 26,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 35% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 35% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 23,3% | 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.
- CPTPP Agreement15; M: 18 (2026)11; M: 15from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group A (ASEAN)23,3% (2026)21%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)23,3% (2026)21%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)26,3% (2026)24,5%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)23,3% (2026)21%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - EU (EVFTA)22% (2026)18%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UK (UKVFTA)22% (2026)18%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 |
| Special consumption tax (excise) | 65% | 66/2025/QH15 | 14/06/2025 |
VAT reduction: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Bia theo quy định của Luật Phòng, chống tác hại của rượu, bia
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.
Beer made from malt
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
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
RVC40 or CC
RVC40 hoặc CC
CCRVC40
Source: Circular No. 12/2019/TT-BCT
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
CTH
CTH
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
Beer made from malt
CC; or RVC 40%
CC; hoặc RVC 40%
CCRVC40
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
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
Beer made from malt
CTH
CTH
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
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
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
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
CTH
CTH
Source: Circular No. 10/2009/TT-BCT
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
CC or RVC(40)
CC hoặc RVC(40)
CCRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
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
- - Of an alcoholic strength by volume not exceeding 5.8% vol.
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 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. 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 quoted verbatim from the Vietnamese circular, not paraphrased.
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 Finance · Ministry of Industry and Trade
- Imported goods required to undergo customs procedures at the port of import (23/2019/QĐ-TTg)Special procedure· Ministry of Finance
- Goods subject to specialized food safety inspection (1182/QĐ-BCT-PL2-2021)Specialised inspection· Ministry of Industry and Trade
Related documents (full text)
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.
Vietnam trade in subheading 2203.00
Figures cover the whole 6-digit subheading 2203.00, not code 22030091 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20218 mn USD
- 202211 mn USD
- 20239 mn USD
Top partners 2023
- China5 mn USD
- Germany816,087 USD
- Czechia806,275 USD
- Belgium638,428 USD
- Netherlands328,426 USD
- Austria201,034 USD
- Thailand190,428 USD
- Russian Federation112,953 USD
Exports
- 202182 mn USD
- 2022115 mn USD
- 2023117 mn USD
Top partners 2023
- Thailand25 mn USD
- Indonesia15 mn USD
- USA11 mn USD
- Singapore10 mn USD
- Philippines8 mn USD
- Japan7 mn USD
- Cambodia7 mn USD
- Australia6 mn USD
2024: as reported by partner countries
Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 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.
| 2023 | 2024 | Change | |
|---|---|---|---|
| Exports | 84 mn USD | 97 mn USD | +15% |
| Imports | 25 mn USD | 28 mn USD | +11% |
- Exports 2023: partners reported 84 mn USD where Vietnam reported 117 mn USD — 0.72× on this measure.
- Imports 2023: partners reported 25 mn USD where Vietnam reported 9 mn USD — 2.92× 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 2203.00 is the same subheading in both schedules. What differs is how each country splits it: below are the 3 US lines under 2203.00.
| US HTS code | Description | General duty |
|---|---|---|
| 2203.00.00.30 | Beer made from malt › In containers each holding not over 4 liters › In glass containers(liters) | Free |
| 2203.00.00.60 | Beer made from malt › In containers each holding not over 4 liters › Other(liters) | Free |
| 2203.00.00.90 | Beer made from malt › In containers each holding over 4 liters(liters) | Free |
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%
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 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.
Codes at the same level under “Other, including ale:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report an issue for this code →