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. For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

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 note This 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.

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

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.

Search Government legal portal Search food safety documents

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.

EXECUTION SUPPORT FROM TGIMEX

This guide outlines HS code, taxes, documents and specialized policy for imported sake. For actual shipments, enterprises still need to review the product specification, label, ABV, C/O, alcohol license, transport documents and import purpose.

Pre-ETA review

HS, alcohol policy, food safety, C/O, taxes, label and documents.

Compliance control

Invoice, Packing List, B/L/AWB, C/O, specification, test report, label and declaration.

Logistics & clearance

Agent coordination, pre-alert, customs declaration, channel handling and inland delivery.

TGIMEX supports enterprises with an E2E import execution approach: pre-ETA policy review, document control, international freight coordination, customs declaration, clearance handling, inland delivery and post-clearance recordkeeping.

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