Tiếng Việt
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IMPORT-EXPORT PROCEDURES BY PRODUCT · ALCOHOLIC BEVERAGES
IMPORT PROCEDURE GUIDE FOR SAKE
Sake is a fermented alcoholic beverage made from rice. In customs practice, it should not be described merely as “rice wine” or “alcoholic beverage”. Inaccurate description, alcohol content, HS code, food safety dossier, alcohol trading license or C/O may lead to customs queries, document supplementation, denial of preferential duty or DEM/DET cost.
This guide provides an E2E (End-to-End) checklist before ETA: HS code, import duty, special consumption tax, VAT, specialized management policy, customs dossier, labeling and key risk points.
QUICK FACT
| Item | Quick review point | Operational note |
|---|---|---|
| Product scope | Sake, finished alcoholic beverage normally fermented from rice, packed in commercial bottles/cans/cartons. | Not automatically applicable to shochu, whisky, vodka, liqueur, distilled rice spirit or RTD alcoholic drinks. |
| Reference HS code | 2206.00.20 – Sake. | Verify ingredients, fermentation/distillation process, ABV, label and product specification. |
| MFN import duty | Reference: 55%. | Actual rate depends on tariff schedule and customs declaration date. |
| Ordinary import duty | Reference: 82.5% if calculated at 150% of MFN. | Recheck the ordinary tariff at the declaration date. |
| VAT | Reference: 10%. | Alcohol is subject to special consumption tax; do not apply VAT reduction without legal basis. |
| Special consumption tax | For 2026: 35% if below 20% ABV; 65% if 20% ABV or above. | Common sake is around 14–16% ABV, but the actual label/test report prevails. |
| Specialized policy | Alcohol trading/import conditions, food safety declaration, QCVN 6-3:2010/BYT, labeling and import food safety inspection if applicable. | Do not conclude “no license required” without reviewing the importer’s actual business model. |
Legal noteThis guide is for operational review only. The importer must verify the effective tariff, alcohol license, food safety dossier, product label, C/O and actual customs documents before declaration.
SCOPE OF APPLICATION
This article applies to imported sake as a finished fermented rice-based alcoholic beverage in commercial packaging, imported for trading, distribution, wholesale, retail or HORECA use.
Main scope
- Bottled/canned/carton-packed sake with original label and ABV information.
- Sake imported for commercial distribution.
- Samples or display goods subject to alcohol and food safety review.
Not automatically covered
- Shochu, soju, whisky, vodka, liqueur and distilled rice spirit.
- RTD alcoholic beverages with added flavor, sugar or carbonation.
- Medicinal alcohol or products with health claims.
Review must be based on product specification, label, ABV, composition, import purpose and the importer’s actual license.
CLASSIFICATION & PRODUCT IDENTIFICATION
Sake should be identified by its nature: a fermented rice-based alcoholic beverage. The dossier should clearly state commercial name, sake type, ingredients, ABV, volume, packaging, manufacturer, country of origin, shelf life and storage conditions.
TECHNICAL IDENTIFICATION CRITERIA TABLE
| Criterion to check | Reference document | Risk if wrongly described | Suggested customs/commercial description |
|---|---|---|---|
| Product nature | Specification, label, ingredients. | Wrong classification as distilled alcohol or other rice wine. | “Sake, fermented rice-based alcoholic beverage, brand…, ABV …%, … ml/bottle, new.” |
| Alcohol content | Original label, COA/test report. | Wrong special consumption tax bracket. | State ABV clearly in documents. |
| Packaging | Packing List, label, product photos. | Mismatch in quantity and volume. | Bottle/can/carton, volume, bottles per carton, total liters. |
| Origin and manufacturer | C/O, Invoice, label. | C/O inconsistency and customs query. | Ensure consistent origin, manufacturer and brand name. |
| Condition of goods | Invoice, photos, expiry date. | Near-expired or sample goods may require explanation. | Declare new goods, original packaging and valid shelf life. |
HS CODE – DUTIES – C/O
The reference HS code for sake is 2206.00.20, under other fermented beverages. If the product is distilled, mixed, flavored RTD or another rice-based drink, classification must be reviewed again before customs value, tax planning and landed-cost estimation are finalized.
REFERENCE HS CODE TABLE
| Reference HS code | Application condition | Risk of misclassification | Documents to review |
|---|---|---|---|
| 2206.00.20 | Sake / fermented rice-based alcoholic beverage. | Incorrect import duty, SCT, policy and C/O treatment. | Specification, label, COA, Invoice, Packing List, C/O. |
| 2206.00.91 / 2206.00.99 | Other fermented rice beverages if not sake. | Using “other” code for sake may trigger reclassification. | Product description, process, ingredients, ABV. |
| Chapter 22.08 | Only if the product is distilled spirit. | Incorrect classification changes all tax obligations. | Manufacturing process and technical dossier. |
REFERENCE TAX TABLE
| Tax / preference | Reference rate for HS 2206.00.20 | Application condition | Risk note |
|---|---|---|---|
| Ordinary import duty | 82.5% | Where ordinary duty applies; recheck tariff at declaration date. | Use only as a risk scenario; verify the effective tariff before declaration. |
| MFN import duty | 55% | If MFN rate is applicable. | Wrong HS may cause tax adjustment. |
| Special preferential duty with C/O | May be 0% or another rate depending on FTA, origin and valid C/O; for sake from Japan, review VJEPA, AJCEP, CPTPP and RCEP separately. | Correct form, origin criteria and direct consignment. | No automatic 0% if C/O/HS/description or transport evidence is inconsistent. |
| VAT | 10% | Alcohol is subject to special consumption tax and is generally excluded from VAT reduction unless a newer rule provides otherwise. | Do not use 8% for sake without clear legal basis at declaration date. |
| Special consumption tax | 2026: 35% below 20% ABV; 65% at/above 20% ABV. | Based on actual ABV on label/spec/test report. | ABV mismatch can cause reassessment. |
DETAILED TAX SCENARIOS FOR LANDED-COST PLANNING
| Dossier scenario | Import duty planning basis | VAT | SCT | C/O review point | Operational risk |
|---|---|---|---|---|---|
| Valid C/O from Japan | Special preferential duty under the relevant FTA; do not assume without checking the tariff schedule. | 10% | By ABV and import year. | Check VJEPA/AJCEP/CPTPP/RCEP form, origin criteria, direct consignment, goods description, HS and quantity. | A minor C/O error may deny preference and move cost back to MFN. |
| No C/O but MFN available | 55% | 10% | By ABV and import year. | No special preference; origin/country data still need consistency. | Often used as a safe cost-comparison scenario when C/O is uncertain. |
| No MFN/preference eligibility | 82.5% ordinary-duty reference. | 10% | By ABV and import year. | No valid preferential basis. | Cost rises sharply; check before contract signing. |
| Wrong product nature | Reclassify under the correct HS; may no longer be 2206.00.20. | By actual HS/policy. | By actual ABV. | C/O must match the corrected HS/description. | Consultation, inspection, tax adjustment or penalties may arise. |
EXCISE TAX ROADMAP TO REMEMBER WHEN BUILDING LANDED COST
| Alcohol group | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | Application note |
|---|---|---|---|---|---|---|---|
| Alcohol below 20% ABV | 35% | 40% | 45% | 50% | 55% | 60% | Apply based on actual ABV on the COA/label; common sake at 14–16% ABV is normally reviewed under this bracket. |
| Alcohol at/above 20% ABV | 65% | 70% | 75% | 80% | 85% | 90% | If ABV is at least 20%, excise tax becomes a major landed-cost driver. |
TAX CHECKLIST BEFORE FINALIZING LANDED COST
| Checkpoint | Question to close | Documents to review | Impact if wrong |
|---|---|---|---|
| HS code | Is the product truly 2206.00.20 – sake? | Specification, process, label, COA. | Wrong import duty, C/O and policy. |
| ABV | Below 20% or at/above 20%? | Original label, COA/test report, specification. | Wrong special consumption tax bracket. |
| C/O | Is the form, origin and criterion correct? | C/O draft, Invoice, B/L/AWB, rule of origin. | Preference denied; cost shifts to MFN or ordinary duty. |
| VAT | Is alcohol excluded from VAT reduction? | Effective VAT policy and SCT goods appendices. | Wrong tax budget and accounting input. |
| Import year | Which year is the customs declaration registered? | ETA, declaration date, SCT law by year. | SCT roadmap changes yearly and may affect landed cost. |
These figures are for planning reference. At declaration, the importer must verify the effective tariff, VAT/excise policy and actual C/O dossier.
APPLICABLE SPECIALIZED MANAGEMENT POLICY
SPECIALIZED POLICY MATRIX
| Goods scenario | Possible policy | Documents to check | Authority / portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Commercial imported sake | Alcohol trading/import conditions and food safety management. | Appropriate alcohol trading license, company registration, contract, product dossier. | Competent licensing authority, Customs, food safety authority/NSW if applicable. | Before contract signing and before ETA. | Do not assume eligibility without license review. |
| Prepackaged sake for circulation | Product self-declaration/declaration, testing against QCVN 6-3:2010/BYT. | Declaration dossier, test report, original label, Vietnamese label. | Food safety authority as assigned. | Before ETA. | Insufficient dossier may delay clearance/circulation. |
| Sake imported from Japan with C/O | Preferential duty under FTA if origin criteria are met. | C/O, Invoice, B/L/AWB, origin rule. | Customs and issuing authority. | Before original documents are issued. | Incorrect C/O may be rejected. |
| Samples/display goods | Alcohol, food safety, tax and labeling still need review. | Purpose letter, Invoice value, label, license if applicable. | Customs and specialized agency if requested. | Before booking. | Samples are not automatically exempt. |
| HORECA/FDI/EPE use | Import purpose, trading right, distribution/internal use and taxes. | License, contract, internal use plan. | Customs and licensing authority. | Before declaration. | Wrong import purpose may create post-clearance risk. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing body | Effective date | Role | Key points | Review note |
|---|---|---|---|---|---|---|
| Law | Food Safety Law 55/2010/QH12 | National Assembly | 01/07/2011 | Food safety framework. | General conditions, storage, transport, labeling. | Check with current implementing decrees. |
| Law | Law on Prevention and Control of Harmful Effects of Alcoholic Beverages 44/2019/QH14 | National Assembly | 01/01/2020 | Alcohol management and trading restrictions. | Information, warning and distribution controls. | Relevant mainly to circulation/trading. |
| Decree | Decree 105/2017/ND-CP on alcohol business | Government | 01/11/2017 | Alcohol business/import conditions. | Import/distribution/wholesale license requirements. | Read together with Decree 17/2020/ND-CP. |
| Decree | Decree 17/2020/ND-CP | Government | 22/03/2020 | Amends business conditions under MOIT management. | Relevant amendments to alcohol business. | Check actual importer license. |
| Decree | Decree 15/2018/ND-CP | Government | 02/02/2018 | Food safety declaration and import inspection. | Product declaration and inspection mechanism. | Note Resolution 15/2026/NQ-CP. |
| Resolution | Resolution 15/2026/NQ-CP | Government | 06/04/2026 | Suspends Decree 46/2026/ND-CP and Resolution 66.13/2026/NQ-CP. | Entire text. | Monitor new guidance. |
| Law | Special Consumption Tax Law 66/2025/QH15 | National Assembly | 01/01/2026 | Defines SCT subjects, taxpayers and alcohol tax rates by ABV. | Article 2, Article 4, Article 8; 2026 rates: below 20% ABV 35%, at/above 20% ABV 65%. | Update SCT roadmap by year when building landed cost. |
| Decree | Decree 174/2025/ND-CP | Government | 01/07/2025 to 31/12/2026 | VAT reduction policy under Resolution 204/2025/QH15. | Article 1 and Appendix II on goods/services subject to SCT excluded from VAT reduction. | Alcohol/sake is subject to SCT; do not use 8% VAT without new basis. |
| Labeling | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | 01/06/2017; 15/02/2022 | Goods labeling and Vietnamese supplementary label. | Mandatory label contents. | Label must match ABV, volume, origin and importer. |
| QCVN | QCVN 6-3:2010/BYT | Ministry of Health | 01/07/2011 | Technical regulation for alcoholic beverages. | Safety indicators and management requirements. | Testing parameters should match sake. |
| Tariff | Decree 26/2023/ND-CP and amendments | Government | 15/07/2023 | MFN tariff schedule. | Chapter 22, heading 22.06. | Recheck tariff and FTA schedule at declaration date. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should verify document numbers on the official legal database, the Government portal or the issuing authority’s website before application.
CUSTOMS CLEARANCE DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List with bottles/cartons, volume and total liters.
- B/L or AWB.
- Sales Contract/PO if any.
- C/O for preferential duty.
- Product specification, original label and photos.
Specialized documents if applicable
- Appropriate alcohol business license.
- Product declaration and test report.
- Food safety import inspection dossier if applicable.
- Vietnamese supplementary label dossier.
- COA/test report and technical documents.
OPERATIONAL DOSSIER CHECKLIST
| Dossier group | Required documents | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO. | Value, quantity, description. | Importer, shipper, docs team. | Missing ABV/volume. | Compare with label and packing. |
| Transport | B/L/AWB, arrival notice, pre-alert. | D/O and declaration. | Forwarder/carrier/agent. | Wrong consignee or quantity. | Check draft bill and pre-alert. |
| C/O | Valid C/O and direct transport proof. | Preferential duty. | Shipper/issuing authority/importer. | Wrong form/HS/description. | Approve draft C/O. |
| Food safety | Declaration, test report, QCVN 6-3. | Import inspection/circulation. | Importer/compliance team. | Missing test parameters or inconsistent name. | Match name, ABV, lot, label. |
| Label | Original label and Vietnamese label. | Clearance/circulation/post-check. | Importer/compliance. | Missing ABV, origin, importer. | Approve label before arrival. |
| Alcohol license | Distribution/wholesale/retail or relevant license. | Business eligibility. | Importer. | License scope mismatch. | Check validity and scope. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Proof document | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS code | Is it truly sake? | Specification, label, COA. | Reclassification and tax adjustment. | Prepare classification basis. |
| ABV | Below or at/above 20%? | Label, test report. | Wrong SCT. | State ABV consistently. |
| Alcohol license | Is importer licensed for the activity? | Alcohol business license. | Document request or circulation risk. | Review before contract. |
| Food safety | Is product declaration/testing ready? | Declaration, test report. | Delay in clearance/circulation. | Complete before ETA. |
| C/O | Is form/origin/description correct? | C/O, Invoice, B/L. | Preference denied. | Check draft C/O. |
| Vietnamese label | Are mandatory contents complete? | Original and supplementary labels. | Label correction/post-check risk. | Approve label before warehouse release. |
PRACTICAL E2E PROCESS
Step 1: Pre-ETA review
Confirm HS, import duty, VAT, SCT, C/O, alcohol license, food safety policy and label.
Step 2: Lock documents
Cross-check Invoice, Packing List, B/L/AWB, specification, label, COA/test report and C/O draft.
Step 3: Specialized dossier
Prepare product declaration, QCVN 6-3 test report, label and alcohol license dossier if applicable.
Step 4: Customs declaration
Green/Yellow/Red channels may examine HS, value, ABV, C/O, food safety and label.
Step 5: Clearance and delivery
Pay duties/taxes, release cargo, apply supplementary labels and archive shipment records.
Step 6: Post-clearance control
Maintain declaration, tax, label and distribution documents for post-clearance or market checks.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | How to block before ETA | Document to check |
|---|---|---|---|
| Generic product name | Wrong HS and policy. | State sake, ABV, volume and brand. | Invoice, PL, label, specification. |
| Wrong ABV | Wrong special consumption tax. | Request ABV confirmation and test/spec. | Label, COA, test report. |
| No suitable alcohol license | Business eligibility risk. | Check scope and validity before booking. | Alcohol license, ERC. |
| Incorrect C/O | Preference denied. | Approve C/O draft before issuance. | C/O, Invoice, B/L. |
| Food safety dossier not ready | Clearance/circulation delay. | Prepare declaration/testing/label before ETA. | Declaration, test report, QCVN 6-3. |
| Incomplete Vietnamese label | Correction and post-check risk. | Approve supplementary label in advance. | Original label and VN label. |
FAQ
1. Does imported sake require a license?
The importer should review the appropriate alcohol business license for import/distribution/wholesale/retail activities.
2. What is the HS code for sake?
Reference HS: 2206.00.20 – Sake, subject to actual product dossier.
3. Is sake subject to special consumption tax?
Yes. In 2026, reference rates are 35% below 20% ABV and 65% at/above 20% ABV.
4. Is a Vietnamese label required?
Yes for circulation in Vietnam. The label must match the original label and mandatory information.
5. Can C/O reduce duty?
Possibly, if the C/O is valid and the goods meet origin criteria and direct consignment rules.
6. Are samples treated the same as commercial goods?
Not always, but samples still require review of alcohol, food safety, tax and labeling policies.
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