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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-CPDecree 17/2020/ND-CPDecree 15/2018/ND-CPCircular 45/2010/TT-BYTCircular 23/2021/TT-BTCSCT 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. |
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