Mục lục nội dung ẩn

1.3 CLASSIFICATION & TECHNICAL IDENTIFICATION

1.4 HS CODE – DUTY – C/O

1.4.1 DETAILED IMPORT TAX TABLE BY HS CODE AND PACKING

1.4.2 TAX COMPONENTS FOR WINE LANDED COST

1.4.3 TAX CHECK SEQUENCE BEFORE QUOTING

1.4.4 SCT ROADMAP TO REMEMBER WHEN BUILDING LANDED COST

1.5 APPLICABLE SPECIALIZED POLICY

1.6 LEGAL DOCUMENTS TO REVIEW

1.7 VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

1.8 CUSTOMS CLEARANCE DOCUMENT SET

1.9 DECISION POINTS THAT MAY HOLD THE SHIPMENT

1.10 PRACTICAL E2E WORKFLOW

1.11 PRE-ETA RISK CHECKLIST

1.12 FAQ

1.13 TGIMEX IMPLEMENTATION SUPPORT

F&B · Alcoholic beverages · Wine

IMPORT PROCEDURE GUIDE FOR WINE

Wine is an alcoholic beverage subject to multiple controls: alcohol business conditions, HS classification under Chapter 22, import duty, special consumption tax, VAT, food safety declaration/inspection, alcohol e-stamps, goods labeling and eligible border gates. If the importer uses a generic description, misclassifies 2204.10, 2204.21, 2204.22 or 2204.29, lacks an alcohol distribution license, lacks documents under QCVN 6-3:2010/BYT, submits an inconsistent C/O, or prepares a label without accurate alcoholic strength, the shipment may face customs inspection, additional dossiers, denied preferential duty, e-stamp delay, DEM/DET and market circulation risks. This guide provides an E2E map before ETA, covering HS code, duty, specialized policy, dossier set, customs workflow and risk controls.

QUICK FACTS

Product

Wine of fresh grapes, including still wine, sparkling wine, containers ≤ 2 liters, containers > 2 liters to ≤ 10 liters, bulk wine or fortified wine where dossier supports heading 2204.

Key HS

Heading 2204: 2204.10.00 sparkling wine; 2204.21.11 wine ≤ 15% vol and container ≤ 2 liters; 2204.21.13 wine > 15% to ≤ 23% vol; 2204.22.xx, 2204.29.xx by package volume.

Reference tax

Many wine lines under 2204 commonly show MFN 50%; reference ordinary duty 75%; VAT 10%; 2026 SCT: below 20° at 35%, 20° or above at 65%.

Key policy

Commercial wine import normally requires an alcohol distribution license; imported wine must comply with food safety, goods labeling, alcohol e-stamps and eligible international border gates where applicable.

Technical file

COA/test report, specification, ingredient list, alcoholic strength, bottle size, label artwork, self-declaration dossier, C/O, purchase contract, distribution license and e-stamp dossier.

Caution

Do not apply this procedure to whisky, vodka, sake, liqueur, RTD alcoholic drinks, beer, semi-finished alcohol or sample imports without separate review.

Legal note: This article applies only to wine within the category of wine, whisky, vodka, sake, liqueur and RTD alcoholic drinks. It does not automatically apply to whisky, vodka, sake, liqueur, RTD alcoholic drinks, beer, cider, semi-finished alcohol, duty-free goods or samples. Review must be based on specification, alcoholic strength, package volume, label, import purpose and actual alcohol business license.

SCOPE OF APPLICATION

This guide applies to wine imported for commercial distribution in Vietnam where the product is wine of fresh grapes or grape must under HS heading 2204. Common variants include red wine, white wine, rosé, sparkling wine, fortified wine, bottled retail wine, bag-in-box wine and bulk wine for further bottling/processing where the technical dossier supports it.

Do not apply this conclusion to whisky, vodka, sake, liqueur or RTD alcoholic drinks; these products may have different HS codes and SCT treatment.
Do not apply it to beer or fermented fruit juice below 5% vol where the product does not legally fall under alcohol/wine.
If the wine is packed with gift boxes, glasses, corkscrews, wooden packaging, promotional items or bundle accessories, the description, value and labeling must be reviewed separately.
Where alcoholic strength, package volume, origin, distribution license, self-declaration and labeling are unclear, review is required based on catalogue, datasheet, model and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Wine identification must start from the product nature: wine of fresh grapes or not, sparkling or still, alcoholic strength by volume, package volume, whether alcohol has been added to prevent or arrest fermentation, finished or semi-finished status, original label and import purpose. Generic naming can cause wrong HS, SCT, alcohol license policy, e-stamp handling and market-labeling compliance.

Checkpoint	Documents to review	Risk if described incorrectly	Suggested goods description
Wine of fresh grapes	Specification, label, COA, ingredient list	Confusion with liqueur, other fermented beverage or RTD alcoholic drink	Wine of fresh grapes, red/white/sparkling, alcohol …% vol
Alcoholic strength	COA, original label, test report	Wrong SCT below/above 20°; wrong HS subheading	Alcoholic strength: …% vol
Package volume	Packing list, label, bottle/carton specification	Wrong classification between ≤ 2 L, > 2 L to ≤ 10 L, and bulk	Bottle size 750 ml / 1.5 L / 3 L / bulk…
Sparkling or still wine	Label, product specification	Misclassification between 2204.10 and 2204.21/22/29	Sparkling wine / still wine
Finished or semi-finished goods	Contract, purpose letter, production plan	Semi-finished alcohol has different import, e-stamp and sale conditions	Finished wine for distribution / semi-finished wine for further production

HS CODE – DUTY – C/O

Wine HS classification is based on product nature, sparkling/still status, alcoholic strength, package volume and packing format, not on brand or marketing wording. HS must be reviewed with C/O because wrong HS or description may lead to denial of preferential duty.

Reference HS code	Application condition	Risk if incorrect	Documents to review
2204.10.00	Sparkling wine of fresh grapes evidenced by label/specification.	Still wine declared as sparkling or vice versa may distort HS, duty, C/O and product description.	Specification, label, COA, sparkling indication, C/O
2204.21.11	Wine in containers not exceeding 2 liters, alcoholic strength not exceeding 15% vol.	Incorrect if alcohol > 15%, container > 2 liters or product is sparkling wine.	Label, alcohol %, bottle size, invoice, packing list, COA
2204.21.13	Wine in containers not exceeding 2 liters, alcoholic strength over 15% and not exceeding 23% vol.	Wrong subheading if alcoholic strength is lower or product is different.	COA, label, alcohol %, specification, C/O
2204.22.xx / 2204.29.xx	Wine in containers over 2 liters or other/bulk wine; final code depends on volume and detailed attributes.	Wrong retail/bulk classification affects HS, duty and C/O.	Packing list, bag-in-box/container size, label, COA, contract
2204.30.00	Other grape must, only where goods are grape must rather than finished wine.	Grape must confused with wine affects alcohol policy and HS.	Specification, ingredient, fermentation status, intended use

DETAILED IMPORT TAX TABLE BY HS CODE AND PACKING

HS code / scenario	Reference ordinary duty	Reference MFN duty	SCT by ABV	VAT	C/O / FTA to review	Landed-cost impact
2204.10.00 Sparkling wine of fresh grapes	75% reference where the 150% MFN principle applies	50% reference	Based on actual ABV: below 20° follows the below-20° line; 20° or above follows the 20°-or-above line	10%	Review EVFTA, UKVFTA, CPTPP, AANZFTA, RCEP depending on origin/C/O	Separate sparkling wine from carbonated/flavored alcoholic drinks; wrong HS affects duty, SCT, VAT and C/O.
2204.21.11 Still wine, container ≤ 2 L, ABV ≤ 15%	75% reference	50% reference	Usually below 20°: 35% in 2026, increasing to 60% in 2031	10%	C/O may materially reduce import duty if form, origin, description and direct transport are correct	Common for 750 ml bottles; SCT increases by year, so cost sheets should be year-specific.
2204.21.13 Still wine, container ≤ 2 L, ABV > 15% to ≤ 23%	75% reference	50% reference	If ABV is below 20°, use the below-20° line; if 20° or above, use the 20°-or-above line	10%	FTA only applies when C/O matches final HS and goods description on invoice/label	This is the easiest zone for SCT error because the same subheading may cross the 20° threshold.
2204.21.14 Wine, container ≤ 2 L, ABV > 23%	75% reference	50% reference	Falls under 20° or above: 65% in 2026, increasing to 90% in 2031	10%	Review FTA with additional care on product nature and SCT exposure	Heavy landed-cost impact; do not quote before reviewing COA and label ABV.
2204.22.xx Container > 2 L to ≤ 10 L	75% reference	50% reference	By actual ABV below/at-or-above 20°	10%	Review C/O by origin and import purpose: retail, horeca, bag-in-box or rebottling	Package volume control is critical; crossing 2 L/10 L changes HS.
2204.29.xx Other/bulk wine, container > 10 L	75% reference	50% reference	By actual ABV below/at-or-above 20°	10%	Review FTA and clarify purpose: distribution, rebottling or production	Bulk wine may raise additional questions on e-stamps, labeling, rebottling and food safety dossier.
2204.30.00 Grape must	Review by final code and product nature	Review current tariff	SCT applies as alcohol only where the goods are actually taxable alcohol by nature	10% if subject to standard VAT	C/O by final code and origin	Do not use this line for finished wine where the dossier shows finished wine.

TAX COMPONENTS FOR WINE LANDED COST

Component	How to read it for cost planning	Required inputs	Common cost error
Customs value for import duty	The first tax base, generally built from customs value supported by purchase, freight and insurance records where applicable.	Invoice, contract, payment, freight, insurance, B/L/AWB, Incoterms	Confusing FOB/CFR/CIF, missing dutiable assists/surcharges or inconsistent contract and invoice value.
Import duty	Depends on final HS, origin, C/O and tariff at declaration date. Without preferential treatment, many wine lines show reference MFN 50% and ordinary duty 75%.	HS, C/O, country of origin, MFN/FTA tariff	Using FTA rates when C/O is not valid or C/O shows wrong HS/description.
SCT at import stage	The SCT taxable price at import stage is customs value for import duty plus import duty and additional import duty, if any.	Customs value, import duty payable, ABV, tax year	Applying SCT directly on CIF and ignoring import duty in the SCT base.
Import VAT	Wine normally uses standard VAT 10%; VAT is determined after relevant import-stage taxes are identified.	Taxable value, import duty, SCT, current VAT rule	Forgetting SCT in the VAT base or using VAT-reduction policy not applicable to alcohol.
Non-tax compliance costs	Alcohol e-stamps, QCVN testing, supplementary labels, storage, DEM/DET, trucking, insurance, inspection and document fees.	E-stamp plan, test report, bottle count, container count, ETA and clearance time	Counting only taxes while omitting e-stamp/testing/labeling lead time and cost.

TAX CHECK SEQUENCE BEFORE QUOTING

Step	Item to lock	Why it matters	Documents to compare
1	Finalize HS by sparkling/still status, ABV and package volume	HS drives duty, FTA schedule, C/O description and downstream taxes	COA, label, packing list, specification
2	Determine whether a valid C/O is available	No C/O or a defective C/O may move cost back to MFN/ordinary duty	Draft C/O, invoice, B/L/AWB, transport route
3	Apply import duty at declaration date	Do not use an outdated tariff for a different declaration period	MFN tariff, FTA tariff, final HS
4	Apply SCT by ABV and tax year	The 2026–2031 schedule materially changes landed cost	COA, label, current SCT law
5	Apply VAT and non-tax costs	VAT and e-stamp/testing/storage costs drive final landed cost	Declaration, e-stamp plan, testing plan, logistics cost sheet

SCT ROADMAP TO REMEMBER WHEN BUILDING LANDED COST

ALCOHOLIC BEVERAGE GROUP	2026	2027	2028	2029	2030	2031	APPLICATION NOTE
Alcohol below 20°	35%	40%	45%	50%	55%	60%	Apply according to actual ABV on COA/label. Ordinary wine is usually below 20°, but each SKU/batch must be verified.
Alcohol at 20° or above	65%	70%	75%	80%	85%	90%	For fortified wine or products with ABV at/above 20°, SCT is a major landed-cost driver.

The figures above are planning rates for wine landed-cost control. At declaration, the importer must check the current tariff, applicable FTA preferential tariff, latest VAT/SCT policy and actual C/O dossier.

Tax note: This section separates HS – import duty – SCT – VAT – C/O/FTA – compliance costs. It is a landed-cost control framework and does not replace tariff lookup at customs declaration date or official HS classification where Customs requires it.

APPLICABLE SPECIALIZED POLICY

Goods scenario	Possible policy	Documents to check	Authority / processing channel if identifiable	Recommended timing	Risk note
Finished wine imported for business	Alcohol business conditions under Decree 105/2017/ND-CP as amended by Decree 17/2020/ND-CP; distribution license is normally required	Distribution license, contract, invoice, packing list, C/O, label, food safety dossier	Ministry/Department of Industry and Trade; Customs	Before contract or booking	Missing or mismatched license may make commercial import ineligible
Wine below 5.5° or borderline products	Specific regime for alcohol below 5.5° or another food/beverage regime may apply	COA, alcohol %, label, ingredient list, product type	Industry and Trade / food safety authority / Customs	Before final HS and policy	Do not automatically apply ordinary wine treatment
Wine for circulation in Vietnam	Self-declaration/food safety dossier; import food safety inspection if applicable; QCVN 6-3:2010/BYT	Self-declaration, test report, COA, label, specification	Food safety authority; Customs/NSW if applicable	Before ETA	Inconsistent test/declaration/label may delay clearance/circulation
Wine subject to e-stamps	Alcohol e-stamps under Circular 23/2021/TT-BTC and relevant guidance	E-stamp dossier, customs declaration, bottle quantity, label	Customs/Tax authority according to applicable mechanism	Before/during clearance or release	Late or mismatched stamps may delay market release

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective timing	Role in procedure	Key points	Review note
Alcohol business decree	Decree 105/2017/ND-CP	Government	Effective 01 Nov 2017	Framework for alcohol production, import, distribution, wholesale, retail, e-stamps, labels and border gates	Articles 6, 30, 31	Read with Decree 17/2020
Amending decree	Decree 17/2020/ND-CP	Government	Issued 05 Feb 2020; alcohol provisions effective from signing date	Amends alcohol business conditions and point b clause 3 Article 30 of Decree 105	Clause 22 Article 16	Avoid applying old publication wording
Food safety	Decree 15/2018/ND-CP	Government	Effective 02 Feb 2018	Basis for self-declaration and state import food safety inspection	Article 4 and import inspection provisions	Apply by actual dossier
Alcoholic beverage QCVN	Circular 45/2010/TT-BYT issuing QCVN 6-3:2010/BYT	Ministry of Health	Effective 01 Jul 2011	National technical regulation for alcoholic beverages	Chemical, heavy metal and microbiological indicators	Testing must match product/label
Alcohol e-stamps	Circular 23/2021/TT-BTC	Ministry of Finance	Effective 15 May 2021	Management and use of alcohol e-stamps	Articles 3, 5 and appendices if applicable	Check amendments/guidance
SCT	SCT Law 66/2025/QH15	National Assembly	Effective 01 Jan 2026	Basis for SCT rates for alcohol	Article 8; 2026: below 20° at 35%, 20° or above at 65%	Use actual alcohol % on COA/label
Goods labeling	Decrees 43/2017/ND-CP and 111/2021/ND-CP	Government	43 effective 01 Jun 2017; 111 effective 15 Feb 2022	Original and Vietnamese supplementary labeling	Goods name, origin, quantity, responsible entity, warnings if any	Label must match dossier

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Decree 105/2017/ND-CP Decree 17/2020/ND-CP Decree 15/2018/ND-CP Circular 45/2010/TT-BYT Circular 23/2021/TT-BTC SCT Law 66/2025/QH15

Enterprises should additionally verify the documents on official legal document portals or issuing authority websites before applying them.

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice; Packing List; Bill of Lading/Air Waybill; Sales Contract/Purchase Order; C/O; catalogue/specification; original label; bottle/carton photos.

Specialized dossier

Alcohol distribution license; self-declaration/food safety dossier; COA/test report under QCVN 6-3; alcohol e-stamp dossier; Vietnamese supplementary label.

Shipment control data

Alcoholic strength, bottle size, bottle/carton quantity, vintage, batch/lot, origin, manufacturer, storage conditions and import purpose.

File group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Value, quantity and trade terms	Procurement/Docs/Importer	Only “wine”; missing alcohol %, volume or bottle/carton quantity	Match invoice with label, COA, packing and C/O
Transport	B/L or AWB, arrival notice, pre-alert	D/O, manifest and declaration	Forwarder/Carrier/Docs	Wrong package/container; missing fragile/wooden packaging information	Check draft B/L/AWB before issuance
HS–tax	COA, specification, label, volume, alcohol %, draft C/O	HS, MFN, SCT, VAT and FTA review	Importer/Compliance/Broker	Confusing 2204.10 with 2204.21 or wrong alcohol/volume data	Map product – HS – tax – C/O before ETA
Alcohol license	Distribution license and distribution system	Confirm right to import for business	Legal/Compliance/Importer	Expired or mismatched license scope	Check license before contract
Food safety / stamps / labeling	Self-declaration, test report, e-stamp dossier, supplementary label	Food safety, e-stamps and circulation	QA/Compliance/Tax/Importer	Wrong test, inconsistent label, stamp quantity mismatch	Match COA – test – label – stamps – declaration

Control principle: Goods name, quantity, bottle size, alcohol %, origin, manufacturer, label, C/O, COA/test report, license and customs declaration must match 100% by SKU/batch.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
Import/business right	Does the importer have an alcohol distribution license or legal basis?	Distribution license, ERC/IRC, contract	Commercial import eligibility issue	Review license before contract and booking
HS by alcohol/volume	Is it 2204.10, 2204.21, 2204.22 or 2204.29?	COA, label, specification, packing	Wrong duty, C/O and HS query	Finalize HS by alcohol %, bottle size and product type
Food safety/QCVN	Is there a QCVN 6-3 test/declaration dossier?	COA, test report, declaration, label	Additional dossier and delayed circulation	Complete dossier before ETA
Alcohol e-stamps	Are stamp quantity/type aligned with bottle count?	E-stamp dossier, packing, declaration	Delayed market release	Lock bottle count and stamp plan before release
C/O	Does C/O match form, origin criteria, description, HS and direct transport?	Draft C/O, invoice, B/L/AWB	Preferential duty denied	Check draft C/O after final HS

PRACTICAL E2E WORKFLOW

Pre-ETA review.

Finalize HS by alcohol/volume, check alcohol distribution license, food safety/QCVN, e-stamps, supplementary label, import duty, SCT, VAT and C/O.

Lock documents and technical files.

Finalize Invoice, Packing List, B/L/AWB, COA, test report, original label, label artwork, draft C/O, bottle/carton quantity, volume and alcoholic strength.

Complete specialized dossiers if applicable.

Prepare self-declaration/food safety dossier, QCVN 6-3 testing, alcohol e-stamp dossier and Vietnamese label before ETA.

Lodge customs declaration.

Green: system clearance subject to conditions. Yellow: document check. Red: document and physical inspection.

Clear, stamp, deliver and archive records.

Move goods to warehouse, verify bottle/carton quantity, apply e-stamps/supplementary labels and archive batch dossier, C/O, food safety results, e-stamp records, tax and transport documents.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
No valid alcohol distribution license or wrong scope	Commercial import eligibility issue	Check license, scope, validity and distribution system before contract	Distribution license, ERC/IRC, contract
C/O with wrong form/HS/description	FTA preference denied and additional duty payable	Check draft C/O after HS is finalized	C/O, invoice, B/L/AWB, label
Supplementary label inconsistent with original label/declaration	Label remediation and delayed circulation	Approve supplementary label before ETA	Original label, artwork, declaration dossier
Missing QCVN 6-3 test or self-declaration dossier	Food safety inspection/circulation delay	Complete testing and declaration before arrival	COA, test report, QCVN 6-3, self-declaration
No alcohol e-stamp plan	Delayed market release and e-stamp/tax compliance risk	Lock bottle count, e-stamp plan and dossier before ETA	Packing list, customs declaration, e-stamp dossier

FAQ

Question	Short answer
Does importing wine require a license?	For commercial import, an alcohol distribution license or equivalent legal basis is normally required under Decree 105 as amended.
Does wine require food safety declaration/inspection?	A self-declaration dossier, test report and import food safety review may be required under Decree 15 and QCVN 6-3:2010/BYT.
Does imported wine need alcohol e-stamps?	Imported alcohol for domestic consumption must be reviewed for e-stamp obligations under current rules, except for specific cases.
Which HS code is commonly used for wine?	Wine usually falls under heading 2204. The detailed code depends on sparkling/still status, alcoholic strength and package volume.
Can C/O reduce import duty?	Potentially, if the C/O form, origin criterion, goods description, HS and direct transport comply with the relevant FTA.
Is imported wine subject to special consumption tax?	Yes. In 2026, alcohol below 20° is subject to SCT at 35%; alcohol at 20° or above is subject to 65%. From 2027, the SCT schedule increases under Law 66/2025/QH15.

TGIMEX IMPLEMENTATION SUPPORT

This guide provides a map for HS code, tax, dossier and specialized policy for imported wine. In real shipments, enterprises still need to review catalogue/specification, label, documents, origin, alcohol distribution license and import purpose.

Operational capability signals

Agent network in more than 60 countries; membership in WCA, WCA China Global, VLA, HNLA; capability to coordinate sea freight, air freight and road/rail transport.

Pre-ETA review

HS, alcohol import policy, C/O, import duty, SCT, VAT, labeling, QCVN, e-stamps and food safety dossier.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, COA, test report, label, self-declaration and technical documents.

International logistics

Coordinate agents, carriers/airlines, ETA, pre-alert, transport documents, sailing schedule and handling requirements for fragile cargo.

Customs declaration

Prepare customs dossier, support Green/Yellow/Red channel handling, and explain HS, value, origin, license and specialized policy.

Post-clearance recordkeeping

Archive batch dossier, supplementary labels, alcohol e-stamps, food safety results, C/O, tax documents and delivery records.

For shipments that may trigger specialized inspection, permits, C/O or labeling requirements, enterprises should not wait until cargo arrival to review documents. A small discrepancy among Invoice, Packing List, catalogue, datasheet, C/O or label may lead to additional document requests, clearance delay or unplanned storage costs. TGIMEX supports import planning with an E2E approach: pre-ETA policy review, document control, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.

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