Ethyl alcohol and other spirits, denatured, of any strength › Denatured ethyl alcohol, including methylated spirits
2207.20.19 — Other
Loại khác
Unit: lít/kg (liter/kg)
HS code 22072019 covers other under 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), Chapter 22. The MFN import duty is 5%; 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
5%
Lowest FTA
0%
excl. ID, LA, MM
ASEAN - China (ACFTA)
VAT
10/8%
Excise / Env. tax
35/65%
Excise tax
Distinguish from heading:2208Unden…3606Ferro…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 5% | 73/2025/NĐ-CP | 31/03/2025 |
| Ordinary import duty | 7.5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. ID, LA, 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% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0%excl. ID, MM, MY | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 5% | 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) | * | 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) | 2,5/10; M: 3,3/13,3% | 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) | 7,2% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 7,2% | 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) | 13,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 13,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 13,3% | 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 Agreement2,5/10; M: 3,3/13,3 (2026)1,6/6,6; M: 2,5/10from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group A (ASEAN)13,3% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)13,3% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)15% (2026)14%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)13,3% (2026)12%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - EU (EVFTA)7,2% (2026)5,4%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UK (UKVFTA)7,2% (2026)5,4%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.
- Ethyl alcohol and other spirits, denatured, of any strength:
RVC(40) or CTH
RVC(40) hoặc CTH
CTHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Ethyl alcohol and other spirits, denatured, of any strength:
RVC40 or CTH
RVC40 hoặc CTH
CTHRVC40
Source: Circular No. 12/2019/TT-BCT
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
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
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
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
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
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
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
CC
CC
Source: Circular No. 10/2009/TT-BCT
- Ethyl alcohol and other spirits, denatured, of any strength:
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
- Ethyl alcohol and other spirits, denatured, of any strength:
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
- Ethyl alcohol and other spirits, denatured, of any strength:
RVC(40) or CTH
RVC(40) hoặc CTH
CTHRVC40
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. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.
CTH
Source: Circular No. 49/2025/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. General origin criteria:
a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if:
- The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; 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 4 (four)-digit level (that is, a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.
CTC
Source: Circular No. 22/2016/TT-BCT · Article 4(1) of Appendix I
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 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 Science and Technology
- Imported goods required to undergo customs procedures at the port of import (23/2019/QĐ-TTg)Special procedure· Ministry of Finance
- Group 2 goods (2711/QĐ-BKHCN 2022)Specialised inspection· Ministry of Science and Technology
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.
Goods previously classified under this code
1 notice from Vietnam Customs assigning code 22072019
Hỗn hợp hóa chất Ekinen F-14 (Có thành phần gồm Ethanol (cas: 64-17-5), 2-propanol (cas:67-63-0), Methyl ethyl ketone (cas: 76- 93-3), dùng để phòng ngừa rỉ sét cho thiệt bị phân tích kích thước hạt)
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 2207.20
Figures cover the whole 6-digit subheading 2207.20, not code 22072019 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202149 mn USD
- 202249 mn USD
- 202341 mn USD
Top partners 2023
- USA33 mn USD
- Rep. of Korea5 mn USD
- South Africa3 mn USD
- Japan39,024 USD
- Indonesia34,070 USD
- France33,603 USD
- Spain15,778 USD
- United Kingdom6,630 USD
Exports
- 20218 mn USD
- 20227 mn USD
- 20235 mn USD
Top partners 2023
- Malaysia3 mn USD
- Philippines1 mn USD
- Lao People's Dem. Rep.214,260 USD
- Cambodia193,154 USD
- Thailand178,314 USD
- Other Asia, nes105,450 USD
- Singapore68,540 USD
- India12,240 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.
| Flow | 2023 | 2024 | Change |
|---|---|---|---|
| Exports | 8 mn USD | 793,064 USD | -90% |
| Imports | 12 mn USD | 20 mn USD | +69% |
- Exports 2023: partners reported 8 mn USD where Vietnam reported 5 mn USD — 1.63× on this measure.
- Imports 2023: partners reported 12 mn USD where Vietnam reported 41 mn USD — 0.29× 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 2207.20 is the same subheading in both schedules. What differs is how each country splits it: below are the 2 US lines under 2207.20.
| US HTS code | Description | General duty |
|---|---|---|
| 2207.20.00.10 | Ethyl alcohol and other spirits, denatured, of any strength › For fuel use(liters) | 1.9% |
| 2207.20.00.90 | Ethyl alcohol and other spirits, denatured, of any strength › Other(liters) | 1.9% |
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.
Corresponding Japanese tariff lines
2207.20 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 |
|---|---|---|---|---|---|---|
| 2207.20-100 | Ethyl alcohol and other spirits, denatured, of any strength › 1 Of an alcoholic strength by volume of 90% vol or higher(L) | 27.2% | — | 27.2% | Free | 17% |
| 2207.20-200 | Ethyl alcohol and other spirits, denatured, of any strength › 2 Other(L) | 38.10 yen/l | — | — | Free | 23.81 yen/l |
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 July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under “Denatured ethyl alcohol, including methylated sp”
Check neighbouring codes to make sure the classification fits best.
Data updated: 01/08/2026 · Found wrong or missing data? Report a data error