Tariff schedule AHKFTA (ASEAN - Hồng Kông) 2022-2027

Attached to Decree No. 123/2022/ND-CP

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Chapter 22 — Beverages, spirits and vinegar

113 rows

Commodity code	Description of goods	AHKFTA rate (%)
Commodity code	Description of goods	2022	2023	2024	2025	2026	2027
	Chapter 22
	Beverages, spirits and vinegar
22.01	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
2201.10	- Mineral waters and aerated waters:
2201.10.10	- - Mineral waters	21	14	14	7	7	0
2201.10.20	- - Aerated waters	21	14	14	7	7	0
2201.90	- Other:
2201.90.10	- - Ice and snow	24	16	16	8	8	0
2201.90.90	- - Other	24	16	16	8	8	0
22.02	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
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 aerated	21	14	14	7	7	0
2202.10.30	- - Other sparkling mineral waters or aerated waters, flavoured	21	14	14	7	7	0
2202.10.90	- - Other	21	14	14	7	7	0
	- Other:
2202.91.00	- - Non-alcoholic beer	12	8	8	4	4	0
2202.99	- - Other:
2202.99.10	- - - Flavoured UHT milk based drinks	18	12	12	6	6	0
2202.99.20	- - - Soya milk drinks	18	12	12	6	6	0
2202.99.30	- - - Coconut water based drinks	18	12	12	6	6	0
2202.99.40	- - - Coffee based drinks or coffee flavoured drinks	12	8	8	4	4	0
2202.99.50	- - - Other non-aerated beverages ready for immediate consumption without dilution	18	12	12	6	6	0
2202.99.90	- - - Other	12	8	8	4	4	0
22.03	Beer made from malt
	- Stout or porter:
2203.00.11	- - Of an alcoholic strength by volume not exceeding 5.8% vol.	*	*	*	*	*	*
2203.00.19	- - Other	*	*	*	*	*	*
	- Other, including ale:
2203.00.91	- - Of an alcoholic strength by volume not exceeding 5.8% vol.	*	*	*	*	*	*
2203.00.99	- - Other	*	*	*	*	*	*
22.04	Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
2204.10.00	- Sparkling wine	*	*	*	*	*	*
	- 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.	*	*	*	*	*	*
2204.21.13	- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.	*	*	*	*	*	*
2204.21.14	- - - - Of an alcoholic strength by volume exceeding 23% vol.	*	*	*	*	*	*
	- - - 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.	*	*	*	*	*	*
2204.21.22	- - - - Of an alcoholic strength by volume exceeding 15% vol.	*	*	*	*	*	*
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.	*	*	*	*	*	*
2204.22.12	- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.	*	*	*	*	*	*
2204.22.13	- - - - Of an alcoholic strength by volume exceeding 23% vol.	*	*	*	*	*	*
	- - - 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.	*	*	*	*	*	*
2204.22.22	- - - - Of an alcoholic strength by volume exceeding 15% vol.	*	*	*	*	*	*
2204.29	- - Other:
	- - - Wine:
2204.29.11	- - - - Of an alcoholic strength by volume not exceeding 15% vol.	*	*	*	*	*	*
2204.29.12	- - - - Of an alcoholic strength by volume exceeding 15% vol.	*	*	*	*	*	*
	- - - 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.	*	*	*	*	*	*
2204.29.22	- - - - Of an alcoholic strength by volume exceeding 15% vol.	*	*	*	*	*	*
2204.30	- Other grape must:
2204.30.10	- - Of an alcoholic strength by volume not exceeding 15% vol.	*	*	*	*	*	*
2204.30.20	- - Of an alcoholic strength by volume exceeding 15% vol.	*	*	*	*	*	*
22.05	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2205.10	- In containers holding 2 l or less:
2205.10.10	- - Of an alcoholic strength by volume not exceeding 15% vol.	*	*	*	*	*	*
2205.10.20	- - Of an alcoholic strength by volume exceeding 15% vol.	*	*	*	*	*	*
2205.90	- Other:
2205.90.10	- - Of an alcoholic strength by volume not exceeding 15% vol.	*	*	*	*	*	*
2205.90.20	- - Of an alcoholic strength by volume exceeding 15% vol.	*	*	*	*	*	*
22.06	Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2206.00.10	- Cider or perry	*	*	*	*	*	*
2206.00.20	- Saké	*	*	*	*	*	*
	- Coconut palm toddy:
2206.00.31	- - In container holding 2 l or less	*	*	*	*	*	*
2206.00.39	- - Other	*	*	*	*	*	*
	- Shandy:
2206.00.41	- - Of an alcoholic strength by volume not exceeding 1.14% vol.	*	*	*	*	*	*
2206.00.49	- - Other	*	*	*	*	*	*
2206.00.50	- Mead	*	*	*	*	*	*
2206.00.60	- Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes	*	*	*	*	*	*
	- Other:
2206.00.91	- - Other rice wine (including medicated rice wine)	*	*	*	*	*	*
2206.00.99	- - Other	*	*	*	*	*	*
22.07	Undenatured 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 higher	*	*	*	*	*	*
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.	20	20	20	20	20	20
2207.20.19	- - - Other	*	*	*	*	*	*
2207.20.90	- - Other	*	*	*	*	*	*
22.08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages
2208.20	- Spirits obtained by distilling grape wine or grape marc:
2208.20.50	- - Brandy	*	*	*	*	*	*
2208.20.90	- - Other	*	*	*	*	*	*
2208.30	- Whiskies:
2208.30.10	- - In containers holding more than 5 l	*	*	*	*	*	*
2208.30.90	- - Other	*	*	*	*	*	*
2208.40.00	- Rum and other spirits obtained by distilling fermented sugar-cane products	*	*	*	*	*	*
2208.50.00	- Gin and Geneva	*	*	*	*	*	*
2208.60.00	- Vodka	*	*	*	*	*	*
2208.70	- Liqueurs and cordials:
2208.70.10	- - Of an alcoholic strength by volume not exceeding 57% vol.	*	*	*	*	*	*
2208.70.90	- - Other	*	*	*	*	*	*
2208.90	- Other:
2208.90.10	- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol.	*	*	*	*	*	*
2208.90.20	- - Medicated samsu of an alcoholic strength by volume exceeding 40% vol.	*	*	*	*	*	*
2208.90.30	- - Other samsu of an alcoholic strength by volume not exceeding 40% vol.	*	*	*	*	*	*
2208.90.40	- - Other samsu of an alcoholic strength by volume exceeding 40% vol.	*	*	*	*	*	*
2208.90.50	- - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol.	*	*	*	*	*	*
2208.90.60	- - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol.	*	*	*	*	*	*
2208.90.70	- - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol.	*	*	*	*	*	*
2208.90.80	- - Bitters and similar beverages of an alcoholic strength exceeding 57% vol.	*	*	*	*	*	*
	- - Other:
2208.90.91	- - - Of an alcoholic strength by volume not exceeding 1.14% vol.	*	*	*	*	*	*
2208.90.99	- - - Other	*	*	*	*	*	*
2209.00.00	Vinegar and substitutes for vinegar obtained from acetic acid	12	8	8	4	4	0

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.