Packaged draft beer is beer made from malt, commonly packed in kegs, cans, bottles, or sealed retail packaging for commercial distribution. This product group may create compliance risks if the importer declares only “beer”, “draft beer”, or “fresh beer” without clarifying the packaging form, alcohol by volume, ingredients, storage conditions, label, and food safety dossier. Incorrect HS classification, incomplete food safety dossier, product-mismatched food safety dossier, unreviewed circulation requirements for alcoholic beverages, missing Vietnamese supplementary label, or under-estimated excise tax may result in customs channel escalation, dossier supplementation, delayed clearance, and DEM/DET exposure. This article provides an E2E (End-to-End) map for pre-ETA review: HS Code, import duty, excise tax, VAT, C/O, food safety dossier, labelling, and customs clearance decision points.

ProductPackaged draft/fresh beer

Control groupPackaged beer / alcoholic beverage

Key risksHS 2203, excise tax, VAT, food safety, label, C/O

QUICK FACTS

Item	Review direction	Operational note
Product name	Packaged draft beer; clarify keg/can/bottle format, pasteurised or unpasteurised, filtered or unfiltered, naturally carbonated or added CO₂, and refrigerated storage if any.	Do not automatically treat it as ordinary canned/bottled beer if commercial documents state “draft”, “fresh”, or “unpasteurised”.
Reference HS	2203.00.90 – other beer made from malt; 2203.00.10 – dark beer/stout/porter if technically applicable.	HS is not determined by packaging alone; review ingredients, fermentation process, COA, original label, and product specification.
Tax focus	Reference MFN for heading 2203: 35%; reference ordinary import duty: 52.5%; standard VAT: 10%; beer excise tax: 65% from 01 Jan 2026, gradually increasing to 90% from 01 Jan 2031.	Do not look only at import duty. For beer, excise tax is the main cost driver and must be controlled when calculating landed cost.
Preferential C/O	A valid C/O may reduce import duty under the relevant FTA if the form, origin criterion, transport route, and HS code are consistent.	C/O preference does not remove excise tax or VAT obligations. Check the special preferential tariff schedule for each FTA at declaration time.
Specialised control	Review food safety dossier, state inspection for imported food, goods labelling, alcohol-beverage warnings/information, and circulation requirements based on the actual business model.	Packaged draft beer with short shelf life or cold-chain requirement needs strict ETA, warehouse, temperature, and clearance-time control.

Legal note: The tax table is an operational reference. The importer must verify the tariff schedule, C/O, VAT policy, excise tax law, and actual product dossier at the time of customs declaration.

Illustration for Import procedure guide for packaged draft beer — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

Applicable to

Packaged draft beer in kegs, cans, bottles, or sealed packaging.
Draft/fresh beer packed for commercial importation.
Beer requiring cold-chain storage, with short shelf life, or described as “unpasteurised/non-filtered” in the dossier.

Not automatically applicable to

RTD alcoholic drinks, hard seltzer, shandy, wine, sake, liqueur, or ready-mixed cocktails.
Beer production inputs such as malt, hops, yeast, or extracts.
Samples, gifts, exhibition goods, duty-free goods, or project imports with different purposes.

The dossier must be reviewed against catalogue/specification, COA, original label, contract, import purpose, and regulations effective on the declaration date.

CLASSIFICATION & PRODUCT IDENTIFICATION

Packaged draft beer should be identified by its nature as “beer made from malt”, not merely by its trade name. Minimum review items include malt content, hops, yeast, water, additives if any, ABV (Alcohol by Volume), fermentation method, packaging size, shelf life, and storage instruction.

Review criterion	Documents to compare	Risk if misdescribed	Suggested goods description
Product nature	Specification, COA, original label, ingredient list	Misclassification as mixed drink or other fermented beverage	“Packaged draft beer made from malt, ABV …%, … ml/can/bottle/keg”
Beer style	Catalogue, label, manufacturer description	Confusion between ordinary beer and stout/porter	State lager/ale/stout/porter/draft beer only when supported by documents
Packaging format	Packing List, product photos, carton labels	Incorrect quantity or packing details, difficult physical inspection	State unit volume, units per carton, number of kegs/cartons
ABV and shelf life	COA, original label, test report if any	Incorrect excise tax control, label discrepancy, cold-chain risk	Reflect ABV and shelf life in technical dossier
Storage condition	Label, storage instruction, reefer booking if any	Quality damage, dispute, wrong temperature handling	State “keep refrigerated” if required by manufacturer

Generic product naming may lead to wrong HS classification, wrong food safety policy, wrong labelling, wrong excise tax assessment, and difficulty during documentary or physical inspection.

HS CODE – TAX – C/O

For packaged draft beer, the primary classification basis is beer made from malt under heading 22.03. Keg/can/bottle packaging does not change the HS heading if the product remains beer. If the product contains spirits, mixed soft drink, flavouring/alcohol base, or is no longer beer made from malt, a separate classification review is required.

Reference HS code	Application condition	Risk if incorrect	Documents to review
2203.00.90	Other beer made from malt; commonly relevant to lager/ale/draft beer not classified as stout/porter.	Incorrect duty, C/O rejection, request to explain ingredients and fermentation process.	Specification, COA, label, ingredient list, catalogue.
2203.00.10	Dark beer/stout/porter if technically supported.	Incorrect declaration may lead to HS adjustment.	Label, product description, colour/style, COA.
Do not use 2206/2208 if the product is ordinary malt beer	Consider only if the product is no longer beer made from malt or is another mixed alcoholic beverage.	High risk for duty, excise tax, specialised control, and C/O.	Ingredients, production process, manufacturer’s technical explanation.

Proposed tax review table for packaged draft beer

Tax/cost item	Rate to review	Application basis	Operational note
Ordinary import duty	Reference 52.5% if MFN/FTA is not applicable, based on 150% of MFN	Applies when preferential or special preferential conditions are not met.	Do not use as default if the origin qualifies for MFN/FTA; verify the current tariff schedule.
MFN import duty	HS 2203.00.10 / 2203.00.90: reference 35%	Decree 26/2023/ND-CP and any amendments.	Commonly used when there is no special preferential C/O but the goods qualify for MFN treatment.
Special preferential import duty under C/O	May be 0%, reduced, or subject to a specific FTA rate	ATIGA, ACFTA, AKFTA, AJCEP, VJEPA, AANZFTA, CPTPP, EVFTA, UKVFTA, RCEP… depending on origin.	Requires valid C/O or origin declaration, correct HS, origin criterion, and direct consignment.
Excise tax on beer	65% from 01 Jan 2026; increasing to 90% from 01 Jan 2031	Law 66/2025/QH15 on Excise Tax and implementing decree.	Beer has its own excise schedule, not split by below/above 20 degrees as spirits are. ABV remains mandatory for label and product identification.
VAT	Generally 10%	VAT law and implementing decrees effective at importation.	Do not apply VAT reduction to beer without clear legal basis because goods subject to excise tax require careful exclusion review.
Landed cost	Import duty + excise tax + VAT + logistics charges must all be considered	Depends on customs value, C/O, HS, and tax policy.	For beer, HS or C/O errors can materially increase landed cost because excise tax/VAT are calculated after relevant taxable bases are determined.

Excise tax roadmap for beer

Effective date	Excise tax rate for beer	Planning implication
From 01 Jan 2026	65%	Base milestone for landed cost, contract, and import schedule planning.
From 01 Jan 2027	70%	Higher cost if the declaration shifts to 2027.
From 01 Jan 2028	75%	Update selling price and distribution contracts.
From 01 Jan 2029	80%	Landed cost pressure rises, especially without preferential C/O.
From 01 Jan 2030	85%	Control inventory, shelf life, and import timing.
From 01 Jan 2031	90%	Highest rate in the roadmap; margin and retail pricing must be reviewed carefully.

Tax-base control table for landed cost planning

Item to lock	Why it affects tax	Risk if missed	Dossier to lock before ETA
Customs value	It is the base for import duty and affects the subsequent tax-cost chain.	Under-declared or inconsistent value may trigger customs valuation consultation, tax reassessment, or penalties.	Contract, Invoice, Packing List, payment proof, freight/insurance documents if any.
C/O and origin	It affects import duty only; it does not exempt excise tax or VAT.	FTA preference may be rejected, increasing landed cost and disrupting pricing plans.	C/O draft, B/L/AWB, invoice, origin criterion, transport route.
Customs declaration timing	Determines the applicable excise rate in the roadmap from 65% to 90%.	Cargo arriving near year-end but declared in the next year may fall under a higher excise rate.	ETA plan, free time, specialised inspection plan, declaration schedule.
ABV, volume, packaging	Key data for product identification, labelling, food safety, and physical inspection.	Mismatch between COA and label may make the dossier inconsistent.	COA, specification, label artwork, packaging photos, SKU list.

Key point: C/O affects import duty only. Excise tax and VAT remain separate obligations. Do not finalise landed cost before HS, C/O, ABV, customs value, transport condition, and declaration timing are fixed.

APPLICABLE SPECIALISED POLICIES

Goods situation	Potential policy	Documents to check	Authority/portal	Recommended timing	Risk note
Packaged draft beer imported for business	Beer/alcohol business conditions; customs; food safety; labelling	Licence, contract, invoice, PL, COA, label, food safety dossier	MOIT/DOIT, Customs, food safety authority/NSW if applicable	Before contract signing and before ETA	Inadequate business conditions may affect import/distribution rights.
Cold-chain or short shelf-life beer	Cold-chain and quality control	Storage instruction, booking, temperature records, shelf life	Carrier/warehouse/port/logistics provider	Before booking	Clearance delay may create product quality risks.
Sample/exhibition/testing goods	No automatic exemption; review tax, food safety, labelling, and purpose	Purpose letter, contract, invoice, transport documents	Customs/specialised authority	Before arrival	Marking “sample” does not replace legal obligations.
EPE/FDI/factory import	Depends on use purpose, domestic sale, or internal consumption	Contract, licence, usage plan, tax dossier	Supervising Customs, tax/specialised authority if any	Before declaration	Must be reviewed case by case.
Product with special claims/flavours/additives	Food safety, additives, label, advertising control if marketed	Ingredient list, COA, label artwork, product declaration dossier	Food safety/market surveillance authorities	Before import and before sale	Incorrect claims may trigger labelling/advertising risks.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuing authority	Effective date/timing	Role in procedure	Key articles/annexes	Review note
Law	Food Safety Law 55/2010/QH12	National Assembly	Check current validity	Legal foundation for imported food control	Food safety conditions, declaration, inspection	Check amendments and new implementing documents if any.
Law	Law on Prevention and Control of Harmful Effects of Alcoholic Beverages 44/2019/QH14	National Assembly	From 01 Jan 2020	Framework for alcoholic beverages, warnings, advertising/sale control	Alcohol and beer control provisions	Relevant to label, communication, distribution, and circulation.
Tax law	Law on Excise Tax 66/2025/QH15	National Assembly	From 01 Jan 2026	Defines excisable goods and beer excise roadmap	Article 8 – excise tax schedule	Apply according to declaration timing.
Decree	Decree 360/2025/ND-CP	Government	From 01 Jan 2026	Implementing provisions for excise tax	Taxable price, declaration, deduction if applicable	Review when determining tax obligations.
Circular	Circular 158/2025/TT-BTC	Ministry of Finance	From 01 Jan 2026	Guidance for selected provisions of Decree 360/2025/ND-CP	Excise tax filing and tax administration guidance	Review when preparing the tax dossier and post-clearance explanations.
Decree	Decree 15/2018/ND-CP	Government	02 Feb 2018	Food safety procedures for imported food	Declaration/registration and state inspection provisions	Check subsequent effective documents if any.
Decree	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	43: 01 Jun 2017; 111: 15 Feb 2022	Goods labelling and Vietnamese supplementary label	Mandatory label contents	Beer label should check product name, ABV, volume, expiry date, warnings if applicable.
Tariff	Decree 26/2023/ND-CP	Government	15 Jul 2023	MFN import tariff schedule	Chapter 22, heading 2203	Check amendments and relevant FTA schedule.
VAT	Decree 181/2025/ND-CP; Decree 359/2025/ND-CP; Decree 144/2026/ND-CP if applicable	Government	According to each document	VAT implementing guidance	VAT taxable goods	Beer should normally be checked at 10%; do not apply reduction without legal basis.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises may search by document number on official legal databases, the Government Portal, or the website of the issuing authority. Enterprises should also cross-check the Government Portal or issuing authority website before application.

Decree 26/2023/ND-CP Decree 360/2025/ND-CP Decree 15/2018/ND-CP Decree 360/2025/ND-CP Circular 158/2025/TT-BTC

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
Certificate of Origin – C/O if preferential duty is claimed.
Catalogue/specification/COA, original label, product photos.

Specialised dossiers if applicable

Circulation/business-condition dossier for alcoholic beverages based on the actual business model if requested by the authority.
Food safety declaration/registration and state inspection dossier.
Goods labelling dossier and Vietnamese supplementary label.
COA, test report, ingredient list, shelf life, storage condition.
Cold-chain transport/warehouse dossier if required.

Dossier group	Required document	Used for	Usual preparer	Common mistake	Pre-ETA check
Commercial	Invoice, PL, Contract/PO	Declaration, customs value, quantity	Importer/exporter	Generic goods name, wrong volume/carton count	Match with label, COA, and booking.
Transport	B/L/AWB, arrival notice, cold-chain booking if any	Cargo release and ETA tracking	Forwarder/carrier	No temperature instruction when required	Check ETA, free time, and storage condition.
Technical	Specification, COA, ingredient list, label artwork	HS, excise tax, food safety, label	Manufacturer/importer	ABV, shelf life, ingredients mismatch	Request SKU/batch-specific official version.
Origin	C/O, direct transport/transit proof	Preferential import duty	Exporter/importer	Wrong HS, description, or form	Review draft before issuance.
Specialised control	Licence, food safety dossier, supplementary label	Clearance/circulation	Compliance/importer	Using dossier of a different SKU or expired dossier	Match product name, manufacturer, ABV, and volume.

CLEARANCE DECISION POINTS

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS basis	Is the product beer made from malt under heading 2203?	COA, specification, label	Consultation, HS adjustment, higher duty	Confirm HS before shipment.
Excise tax year	Which year in the 2026–2031 roadmap does the declaration fall into?	ETA plan, declaration date, tax policy	Wrong landed cost and selling price	Update according to declaration year.
Food safety match	Does the dossier match name, ABV, volume, and manufacturer?	Food safety dossier, COA, label	Specialised control/circulation delay	Do not use a “similar” dossier.
Supplementary label	Does it include product name, origin, importer, ABV, expiry, volume?	Original label, translation, artwork	Circulation issue	Prepare label before ETA.
C/O validity	Correct form, HS, description, origin criterion, and transport route?	C/O draft, B/L, invoice	Loss of preferential import duty	Review before original issuance.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS, MFN/FTA, excise tax by declaration year, VAT, C/O, food safety, label, circulation/business requirements based on the actual model, and storage condition.

Step 2: Lock commercial and technical dossier

Finalise Invoice, Packing List, B/L/AWB, COA, specification, original label, volume, ABV, shelf life, SKU list, temperature instruction, and product photos.

Step 3: Submit specialised dossiers if applicable

Prepare food safety dossier, supplementary label, circulation/business dossier based on the actual model, and state food import inspection if applicable. Do not wait until after ETA.

Step 4: Lodge customs declaration

Green channel: system-based release; Yellow channel: documentary inspection; Red channel: documentary and physical inspection. Common questions: HS, value, C/O, ABV, food safety, label, excise tax.

Step 5: Clearance, delivery, tax completion

Pay taxes, release cargo, control temperature if required, apply/check supplementary label, deliver to warehouse, and archive batch documents.

Step 6: Post-clearance/circulation control

Archive declaration, C/O, COA, food safety dossier, label, transport documents, payment records, and sales records for post-clearance review.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Under-estimating excise tax roadmap	Wrong landed cost, selling price, and tax budget	Use declaration year as tax milestone	ETA plan, Excise Tax Law, implementing decree
Incorrect C/O form or HS	Loss of preferential duty; higher cost	Review draft C/O before shipment	C/O, B/L, invoice, origin rules
ABV/shelf-life mismatch between COA and label	Label and food safety discrepancies	Use COA for exact SKU/batch	COA, original label, specification
No cold-chain arrangement when required	Quality damage, claims, high storage cost	Confirm storage condition before booking	Storage instruction, booking, transport contract
Generic goods description	Wrong HS or further inspection	State packaged draft beer, ABV, volume, packaging	Invoice, PL, label, photos

FAQ

1. Does packaged draft beer require a licence?

For a product that is technically pure beer, alcohol-business licensing under Decree 105/2017/ND-CP should not be applied mechanically. However, the importer must still review the import/distribution model, food safety dossier, Vietnamese labelling, alcohol-harm prevention rules, and requirements from the competent authority at the time of import.

2. What is the main HS code?

Reference 2203.00.90 for other beer made from malt; 2203.00.10 for stout/porter or dark beer if supported.

3. Is beer excise tax based on ABV?

Beer has its own roadmap: 65% from 2026 to 90% from 2031. ABV is still required for label, COA, and product identification.

4. Is Vietnamese supplementary label required?

Yes. Imported goods circulated in Viet Nam require Vietnamese supplementary labelling under goods labelling and relevant food/alcohol rules.

5. Can C/O reduce tax?

It may reduce import duty if valid under the relevant FTA. It does not remove excise tax or VAT.

6. Are samples treated like commercial goods?

Do not assume exemption. Samples still require HS, duty, excise tax, food safety, label, and purpose review.

7. Does refrigerated beer need reefer transport?

It depends on manufacturer instructions. If low temperature is required, reefer/cold storage should be arranged.

8. Can reduced VAT apply?

Do not apply automatically. Beer is subject to excise tax, so VAT exclusion/reduction rules must be checked carefully.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides an operational map for HS, import duty, excise tax, VAT, C/O, food safety dossier, labelling, and clearance process for packaged draft beer. In actual shipments, enterprises should review specification, COA, original label, documents, origin, import purpose, and ETA schedule.

Capability signals

Agent network in more than 60 countries.
Member of WCA, WCA China Global, VLA, HNLA.
Sea, air, road/rail, warehousing, and domestic delivery capability.

Support scope

Pre-ETA review: HS, policy, C/O, tax, label, food safety, licence.
Compliance dossier control: Invoice, Packing List, B/L/AWB, C/O, COA, label, food safety dossier.
Customs declaration, channel handling, and explanation of value, origin, and specialised policy.

For shipments that may involve specialised inspection, licence, C/O, or labelling requirements, enterprises should not wait until cargo arrival to start dossier review. Any small mismatch among Invoice, Packing List, specification, COA, C/O, or label may lead to document supplementation, delayed clearance, or unplanned storage costs.

TGIMEX supports enterprises in setting up an E2E import plan: pre-ETA policy review, document checking, international transport coordination, customs declaration, clearance handling, domestic delivery, and post-clearance document archiving. This approach helps control schedule, cost, and compliance risks from the preparation stage.

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