Tariff schedule VKFTA (Vietnam - Korea) 2022-2027

Attached to Decree No. 125/2022/ND-CP

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Chapter 22 — Beverages, spirits and vinegar

113 rows

Commodity code	Description of goods	VKFTA rate (%)						GIC
Commodity code	Description of goods	2022	2023	2024	2025	2026	2027	GIC
	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	0	0	0	0	0	0
2201.10.20	- - Aerated waters	0	0	0	0	0	0
2201.90	- Other:
2201.90.10	- - Ice and snow	0	0	0	0	0	0
2201.90.90	- - Other	0	0	0	0	0	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	0	0	0	0	0	0
2202.10.30	- - Other sparkling mineral waters or aerated waters, flavoured	0	0	0	0	0	0
2202.10.90	- - Other	0	0	0	0	0	0
	- Other:
2202.91.00	- - Non-alcoholic beer	0	0	0	0	0	0
2202.99	- - Other:
2202.99.10	- - - Flavoured UHT milk based drinks	0	0	0	0	0	0
2202.99.20	- - - Soya milk drinks	0	0	0	0	0	0
2202.99.30	- - - Coconut water based drinks	0	0	0	0	0	0
2202.99.40	- - - Coffee based drinks or coffee flavoured drinks	0	0	0	0	0	0
2202.99.50	- - - Other non-aerated beverages ready for immediate consumption without dilution	0	0	0	0	0	0
2202.99.90	- - - Other	0	0	0	0	0	0
22.03	Beer made from malt
	- Stout or porter:
2203.00.11	- - Of an alcoholic strength by volume not exceeding 5.8% vol.	35	35	35	35	35	35
2203.00.19	- - Other	35	35	35	35	35	35
	- Other, including ale:
2203.00.91	- - Of an alcoholic strength by volume not exceeding 5.8% vol.	35	35	35	35	35	35
2203.00.99	- - Other	35	35	35	35	35	35
22.04	Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
2204.10.00	- Sparkling wine	50	50	50	50	50	50
	- 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.	50	50	50	50	50	50
2204.21.13	- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.	50	50	50	50	50	50
2204.21.14	- - - - Of an alcoholic strength by volume exceeding 23% vol.	50	50	50	50	50	50
	- - - 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.	50	50	50	50	50	50
2204.21.22	- - - - Of an alcoholic strength by volume exceeding 15% vol.	50	50	50	50	50	50
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.	50	50	50	50	50	50
2204.22.12	- - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol.	50	50	50	50	50	50
2204.22.13	- - - - Of an alcoholic strength by volume exceeding 23% vol.	50	50	50	50	50	50
	- - - 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.	50	50	50	50	50	50
2204.22.22	- - - - Of an alcoholic strength by volume exceeding 15% vol.	50	50	50	50	50	50
2204.29	- - Other:
	- - - Wine:
2204.29.11	- - - - Of an alcoholic strength by volume not exceeding 15% vol.	50	50	50	50	50	50
2204.29.12	- - - - Of an alcoholic strength by volume exceeding 15% vol.	50	50	50	50	50	50
	- - - 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.	50	50	50	50	50	50
2204.29.22	- - - - Of an alcoholic strength by volume exceeding 15% vol.	50	50	50	50	50	50
2204.30	- Other grape must:
2204.30.10	- - Of an alcoholic strength by volume not exceeding 15% vol.	50	50	50	50	50	50
2204.30.20	- - Of an alcoholic strength by volume exceeding 15% vol.	50	50	50	50	50	50
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.	50	50	50	50	50	50
2205.10.20	- - Of an alcoholic strength by volume exceeding 15% vol.	50	50	50	50	50	50
2205.90	- Other:
2205.90.10	- - Of an alcoholic strength by volume not exceeding 15% vol.	50	50	50	50	50	50
2205.90.20	- - Of an alcoholic strength by volume exceeding 15% vol.	50	50	50	50	50	50
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	50	50	50	50	50	50
2206.00.20	- Saké	50	50	50	50	50	50
	- Coconut palm toddy:
2206.00.31	- - In container holding 2 l or less	50	50	50	50	50	50
2206.00.39	- - Other	50	50	50	50	50	50
	- Shandy:
2206.00.41	- - Of an alcoholic strength by volume not exceeding 1.14% vol.	50	50	50	50	50	50
2206.00.49	- - Other	50	50	50	50	50	50
2206.00.50	- Mead	50	50	50	50	50	50
2206.00.60	- Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes	50	50	50	50	50	50
	- Other:
2206.00.91	- - Other rice wine (including medicated rice wine)	50	50	50	50	50	50
2206.00.99	- - Other	50	50	50	50	50	50
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	0	0	0	0	0	0
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.	0	0	0	0	0	0
2207.20.19	- - - Other	0	0	0	0	0	0
2207.20.90	- - Other	0	0	0	0	0	0
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	48	48	48	48	48	48
2208.20.90	- - Other	48	48	48	48	48	48
2208.30	- Whiskies:
2208.30.10	- - In containers holding more than 5 l	48	48	48	48	48	48
2208.30.90	- - Other	48	48	48	48	48	48
2208.40.00	- Rum and other spirits obtained by distilling fermented sugar-cane products	48	48	48	48	48	48
2208.50.00	- Gin and Geneva	48	48	48	48	48	48
2208.60.00	- Vodka	48	48	48	48	48	48
2208.70	- Liqueurs and cordials:
2208.70.10	- - Of an alcoholic strength by volume not exceeding 57% vol.	48	48	48	48	48	48
2208.70.90	- - Other	48	48	48	48	48	48
2208.90	- Other:
2208.90.10	- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol.	48	48	48	48	48	48
2208.90.20	- - Medicated samsu of an alcoholic strength by volume exceeding 40% vol.	48	48	48	48	48	48
2208.90.30	- - Other samsu of an alcoholic strength by volume not exceeding 40% vol.	48	48	48	48	48	48
2208.90.40	- - Other samsu of an alcoholic strength by volume exceeding 40% vol.	48	48	48	48	48	48
2208.90.50	- - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol.	48	48	48	48	48	48
2208.90.60	- - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol.	48	48	48	48	48	48
2208.90.70	- - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol.	48	48	48	48	48	48
2208.90.80	- - Bitters and similar beverages of an alcoholic strength exceeding 57% vol.	48	48	48	48	48	48
	- - Other:
2208.90.91	- - - Of an alcoholic strength by volume not exceeding 1.14% vol.	48	48	48	48	48	48
2208.90.99	- - - Other	48	48	48	48	48	48
2209.00.00	Vinegar and substitutes for vinegar obtained from acetic acid	0	0	0	0	0	0

This digitised text is for reference, and its formatting may differ slightly from the original. For legal purposes, please verify against the attached original or the Official Gazette. The authoritative text is in Vietnamese.