In containers holding 2 l or less › Wine
2204.21.13 — Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.
Có nồng độ cồn trên 15% nhưng không quá 23% tính theo thể tích
Unit: lít/kg (liter/kg)
HS code 22042113 covers of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. under heading 2204 (wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09), Chapter 22. The MFN import duty is 50%; 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
50%
Lowest FTA
0%
excl. LA, MM
ASEAN - China (ACFTA)
VAT
10/8%
Excise / Env. tax
35/65%
Excise tax
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 50% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 75% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. LA, MM | 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) | 20% | 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) | 50% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 20% | 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: 20% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | * | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Cuba(2023 - 2027) | 20% | 114/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 6,2% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 6,2% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | * | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 33,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 33,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 37,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 50% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 50% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 33,3% | 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.
- Vietnam - EU (EVFTA)6,2% (2026)0%from 01/01/2027
- Vietnam - UK (UKVFTA)6,2% (2026)0%from 01/01/2027
- CPTPP Agreement15; M: 20 (2026)10; M: 15from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group A (ASEAN)33,3% (2026)30%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)33,3% (2026)30%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)37,5% (2026)35%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)33,3% (2026)30%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) | 35/65% | 66/2025/QH15 | 14/06/2025 |
VAT reduction: Not eligible for the VAT reduction under 174/2025/NĐ-CP - PL2: Alcoholic spirits as defined by the Law on Prevention and Control of Harmful Effects of Alcohol and Beer
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.
- - In containers holding 2 l or less:
RVC(40) hoặc CTSH, ngoại trừ từ 2204.22 hoặc 2204.29
CTSHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
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
- - In containers holding 2 l or less:
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
- - In containers holding 2 l or less:
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
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
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
- - In containers holding 2 l or less:
CTSH ngoại trừ từ phân nhóm 2204.22 và 2204.29
CTSH
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
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
CC
CC
Source: Circular No. 31/2013/TT-BCT
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
CC
CC
Source: Circular No. 10/2009/TT-BCT
- - In containers holding 2 l or less:
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
- - In containers holding 2 l or less:
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
- - In containers holding 2 l or less:
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. 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 2204.21
Figures cover the whole 6-digit subheading 2204.21, not code 22042113 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202117 mn USD
- 202227 mn USD
- 202320 mn USD
Top partners 2023
- Italy8 mn USD
- France5 mn USD
- Chile3 mn USD
- Australia2 mn USD
- Spain1 mn USD
- New Zealand451,965 USD
- South Africa314,102 USD
- Argentina279,758 USD
Exports
- 2021300,000 USD
- 202262,856 USD
- 2023190,646 USD
Top partners 2023
- China, Hong Kong SAR95,391 USD
- Lao People's Dem. Rep.39,984 USD
- Japan22,435 USD
- Cambodia17,290 USD
- Philippines8,800 USD
- Singapore5,696 USD
- Rep. of Korea1,050 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 | 706,857 USD | 259,941 USD | -63% |
| Imports | 30 mn USD | 24 mn USD | -22% |
- Exports 2023: partners reported 706,857 USD where Vietnam reported 190,646 USD — 3.71× on this measure.
- Imports 2023: partners reported 30 mn USD where Vietnam reported 20 mn USD — 1.51× 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 2204.21 is the same subheading in both schedules. What differs is how each country splits it: below are the 14 US lines under 2204.21.
| US HTS code | Description | General duty |
|---|---|---|
| 2204.21.20.00 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Effervescent wine(liters) | 19.8¢/liter |
| 2204.21.30.00 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Other › Of an alcoholic strength by volume not over 14 percent vol. › If entitled under regulations of the United States Internal Revenue Service to a type designation which includes the name "Tokay" and if so designated on the approved label(liters) | 6.3¢/liter |
| 2204.21.50.05 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Other › Of an alcoholic strength by volume not over 14 percent vol. › Other › Valued not over $1.05/liter › Red(liters) | 6.3¢/liter |
| 2204.21.50.15 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Other › Of an alcoholic strength by volume not over 14 percent vol. › Other › Valued not over $1.05/liter › White(liters) | 6.3¢/liter |
| 2204.21.50.25 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Other › Of an alcoholic strength by volume not over 14 percent vol. › Other › Valued not over $1.05/liter › Other(liters) | 6.3¢/liter |
| 2204.21.50.28 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Other › Of an alcoholic strength by volume not over 14 percent vol. › Other › Valued over $1.05/liter › Icewine(liters) | 6.3¢/liter |
| 2204.21.50.35 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Other › Of an alcoholic strength by volume not over 14 percent vol. › Other › Valued over $1.05/liter › Other › Red › Certified organic(liters) | 6.3¢/liter |
| 2204.21.50.40 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol › In containers holding 2 liters or less › Other › Of an alcoholic strength by volume not over 14 percent vol. › Other › Valued over $1.05/liter › Other › Red › Not certified organic(liters) | 6.3¢/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%
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 “Wine:”
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 →