SPECIAL PREFERENTIAL IMPORT TARIFF OF VIETNAM FOR THE IMPLEMENTATION OF THE VIETNAM - CUBA TRADE AGREEMENT FOR THE PERIOD 2

Attached to Decree No. 114/2022/ND-CP

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Chapter 22 — Beverages, spirits and vinegar

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Commodity codeDescription of goodsDuty rate (%)
Chapter 22
Beverages, spirits and vinegar
22.02Waters, 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
2202.10- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202.10.20- - Energy drink whether or not aerated00
2202.10.30- - Other sparkling mineral waters or aerated waters, flavoured00
2202.10.90- - Other00
22.03Beer made from malt
- Stout or porter:
2203.00.11- - Of an alcoholic strength by volume not exceeding 5.8% vol.00
2203.00.19- - Other00
- Other, including ale:
2203.00.91- - Of an alcoholic strength by volume not exceeding 5.8% vol.00
2203.00.99- - Other00
22.04Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21- - In containers holding 2 l or less:
- - - Wine:
2204.21.11- - - - Of an alcoholic strength by volume not exceeding 15% vol.2720
2204.21.13- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.2720
2204.21.14- - - - Of an alcoholic strength by volume exceeding 23% vol.2720
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21.21- - - - Of an alcoholic strength by volume not exceeding 15% vol.2720
2204.21.22- - - - Of an alcoholic strength by volume exceeding 15% vol.2720
2204.22- - In containers holding more than 2 l but not more than 10 l:
- - - Wine.
2204.22.11- - - - Of an alcoholic strength by volume not exceeding 15% vol.2720
2204.22.12- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.2720
2204.22.13- - - - Of an alcoholic strength by volume exceeding 23% vol.2720
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
2204.22.21- - - - Of an alcoholic strength by volume not exceeding 15% vol.2720
2204.22.22- - - - Of an alcoholic strength by volume exceeding 15% vol.2720
2204.29- - Other:
- - - Wine:
2204.29.11- - - - Of an alcoholic strength by volume not exceeding 15% vol.2720
2204.29.12- - - - Of an alcoholic strength by volume exceeding 15% vol.2720
- - - Grape must with fermentation prevented or arrested by the addition of alcohol:
2204.29.21- - - - Of an alcoholic strength by volume not exceeding 15% vol.2720
2204.29.22- - - - Of an alcoholic strength by volume exceeding 15% vol.2720
2204.30- Other grape must:
2204.30.10- - Of an alcoholic strength by volume not exceeding 15% vol.2820
2204.30.20- - Of an alcoholic strength by volume exceeding 15% vol.2820
22.07Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
2207.10.00- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher00
2207.20- Ethyl alcohol and other spirits, denatured, of any strength:
- - Denatured ethyl alcohol, including methylated spirits:
2207.20.11- - - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol.00
2207.20.19- - - Other00
2207.20.90- - Other00
22.08Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages
2208.40.00- Rum and other spirits obtained by distilling fermented sugar-cane products00
2208.70- Liqueurs and cordials:
2208.70.10- - Of an alcoholic strength by volume not exceeding 57% vol.00
2208.70.90- - Other00
2208.90- Other:
2208.90.10- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol.00
2208.90.20- - Medicated samsu of an alcoholic strength by volume exceeding 40% vol.00
2208.90.30- - Other samsu of an alcoholic strength by volume not exceeding 40% vol.00
2208.90.40- - Other samsu of an alcoholic strength by volume exceeding 40% vol.00
2208.90.50- - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol.00
2208.90.60- - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol.00
2208.90.70- - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol.00
2208.90.80- - Bitters and similar beverages of an alcoholic strength exceeding 57% vol.00
- - Other:
2208.90.91- - - Of an alcoholic strength by volume not exceeding 1.14% vol.00
2208.90.99- - - Other00

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