Tiếng Việt
中文 (中国)
IMPORT PROCEDURES FOR CANNED BEER
Canned beer is a sensitive import item because it involves HS heading 2203, food safety inspection, labeling, alcohol/beer harm-prevention rules, import border-gate customs procedure and taxes including import duty, VAT and SCT. Generic description, wrong ABV, wrong liters, missing food safety file, unapproved supplemental label or invalid C/O may cause inspection, document supplementation, loss of preferential duty and DEM/DET. This article provides an E2E map for pre-ETA review.
QUICK FACT
| Item | Review content | Operational note |
|---|---|---|
| Commodity | Finished canned beer in aluminum/tin cans for retail sale, usually beer made from malt with CO2 and typical ABV around 4%–6%. | This article applies only to canned beer; it does not automatically cover bottled beer, packaged draft beer, non-alcoholic beer or flavored malt beverages. |
| Reference HS | 2203.00.91 for other beer including ale with ABV not exceeding 5.8%; 2203.00.99 if above that threshold; 2203.00.11/19 for stout/porter. | Finalize based on ABV, beer type, can format, ingredients and original label. |
| Reference taxes | MFN generally 35%; ordinary duty reference 52.5%; VAT 10%; beer SCT follows 65%–90% from 2026–2031. | Valid C/O may affect special preferential import duty only; it does not replace VAT/SCT/food safety obligations. |
| Key policies | Imported food safety inspection, labeling, alcohol-harm prevention rules, import border-gate customs procedure and SCT. | Do not place orders before checking label, ABV, food safety file and tariff status at declaration date. |
| Website category IDs | VI 2770 / EN 2824 / ZH 2826 | Final category under Import-export procedures by product. |
SCOPE OF APPLICATION
Applies to
Finished canned beer imported for commercial distribution, consumption or commercial samples.
Does not automatically apply to
Bottled beer, packaged draft beer, non-alcoholic beer, flavored malt beverages, RTD or other alcoholic drinks.
Requires separate review
Samples, gifts, duty-free goods, non-commercial shipments, mixed-SKU cans or beer with special ABV/packaging.
Review according to catalogue/specification, original label, ingredients, ABV, volume, exporting country, C/O and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Canned beer is generally identified as beer made from malt and packed in cans for retail sale. The file should state product name, brand, beer type, volume, ABV, cans/cartons, lot/batch, production/expiry dates and label status.
TECHNICAL IDENTIFICATION CRITERIA
| Criteria | Documents to check | Risk if incorrectly described | Suggested goods description |
|---|---|---|---|
| ABV | Original label, specification, COA if any | Wrong 2203.00.91/99 and SCT assessment if ABV is unclear | Canned beer, ABV 5%, 330 ml/can |
| Beer type | Label, product specification | Confusion between lager/ale and stout/porter | Beer made from malt, lager, canned for retail sale |
| Can format | Packing List, carton/can photos | Wrong unit, quantity or inspection basis | 24 cans/carton, 330 ml/can |
| Ingredients/additives | Ingredient list, COA/test report | Food safety risk if safety parameters or product nature are unclear | Malt beer with hops, water, yeast; canned |
| Labeling | Original label and draft Vietnamese supplemental label | Missing ABV, expiry, importer, warning or origin | Brand, origin, ABV, volume, importer, expiry |
HS CODE – DUTY – C/O
This section separates HS classification from tax impact to avoid mixing product classification with tax obligations.
REFERENCE HS CODE TABLE
| Reference HS code | Applicability | Risk if misclassified | Documents to check |
|---|---|---|---|
| 2203.00.91 | Beer made from malt, other including ale, ABV not exceeding 5.8%; commonly applicable to commercial canned lager. | Confusion with 2203.00.99 if ABV is higher, or with other flavored/non-alcoholic beverages. | Original label, ABV, specification, invoice, packing list, product photos. |
| 2203.00.99 | Beer made from malt, other, when ABV exceeds 5.8% or it does not fit 2203.00.91. | Wrong code if used for common lower-ABV beer or non-malt beverages. | COA/specification, label, ingredients, ABV. |
| 2203.00.11/19 | Stout/porter depending on ABV. | Confusion with lager/ale. | Product description, label, specification. |
| 2202 or other codes | Review only if the product is non-alcoholic beer or malt drink that no longer has the nature of beer subject to SCT as beer. | A “beer drink” may actually be non-alcoholic or flavored malt beverage. | Ingredient list, ABV, process description, retail label. |
REFERENCE DUTY – VAT – SCT – C/O TABLE
| HS code | Unit | MFN | Ordinary duty | VAT | SCT | C/O preference & landed-cost note |
|---|---|---|---|---|---|---|
| 2203.00.91 | liter (l) | Reference 35%. | Reference 52.5% based on 150% of MFN. | Standard VAT 10%. | Beer: 65% in 2026; 70% from 01/01/2027; 75% in 2028; 80% in 2029; 85% in 2030; 90% from 2031. | C/O may reduce import duty; it does not reduce VAT/SCT. SCT is the largest landed-cost variable. |
| 2203.00.99 | liter (l) | 35%. | 52.5%. | 10%. | Apply beer SCT schedule 2026–2031. | Use when ABV/beer type does not fit 2203.00.91. |
| 2203.00.11/19 | liter (l) | 35%. | 52.5%. | 10%. | Apply beer SCT schedule. | Use only for stout/porter. |
SCT SCHEDULE TO REMEMBER FOR LANDED COST
| Product group | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | Application note |
|---|---|---|---|---|---|---|---|
| Beer | 65% | 70% | 75% | 80% | 85% | 90% | Applies to beer under Law 66/2025/QH15. |
| Alcohol below 20 degrees | 35% | 40% | 45% | 50% | 55% | 60% | Not for beer; only for comparison if the shipment includes other alcoholic drinks. |
| Alcohol at or above 20 degrees | 65% | 70% | 75% | 80% | 85% | 90% | Not for canned beer. |
C/O – FTA CHECK TABLE AFFECTING IMPORT DUTY
| C/O/FTA scenario | Import-duty impact | Conditions | Risk if wrong | Landed-cost note |
|---|---|---|---|---|
| No C/O or invalid C/O | Usually MFN 35% or ordinary duty if MFN eligibility is not met. | No valid origin document at declaration/file finalization. | Loss of preference and higher cost. | Model both with-C/O and no-C/O scenarios. |
| Valid FTA C/O | May enjoy special preferential import duty lower than MFN. | Correct form, origin criteria, goods description, HS, invoice and direct transport. | Wrong form/HS/description may reject preference. | Preference affects import duty only; SCT and VAT remain. |
SPECIALIZED POLICY MATRIX
SPECIALIZED POLICY MATRIX
| Scenario | Potential policy | Documents to check | Authority/portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Canned beer imported for sale | Imported food safety inspection under MoIT; alcohol/beer harm-prevention rules | Specification, COA/test report, label, declaration file if applicable | Food safety authority / MoIT list | Before ETA | Missing food safety documents may delay clearance. |
| Canned beer for retail circulation | Labeling, Vietnamese supplemental label, warning/consumer information | Original label, supplemental label, packaging images | Customs/market surveillance | Before ETA and sale | Wrong label may trigger post-clearance risk. |
| Beer subject to SCT | SCT under Law 66/2025/QH15 and guidance | ABV, invoice, customs value, C/O, liters | Customs/tax authority | At tax calculation and declaration | Do not calculate landed cost based on import duty only. |
| Canned beer circulated in Viet Nam | Review QCVN/food-safety requirements for alcoholic beverages, especially QCVN 6-3:2010/BYT and declaration/self-declaration file if applicable | Specification, COA/test report, chemical criteria, label and ingredient list | Food safety authority / MoIT or delegated authority depending on the file | Before ETA and before circulation | Missing safety parameters or declaration file may prolong specialized inspection. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Legal document | Issuing authority | Effective/applicable date | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Alcohol-harm prevention | Law 44/2019/QH14 | National Assembly | Effective 01/01/2020 | Framework for alcohol/beer supply and harm prevention | Beer-related supply, communication and warning rules | Important for sale, marketing and circulation. |
| Guiding decree | Decree 24/2020/ND-CP | Government | Effective 24/02/2020 | Guides alcohol/beer harm-prevention measures | Advertising, e-commerce access restriction and prevention of under-18 access | Important if selling online or advertising. |
| SCT | Law 66/2025/QH15 | National Assembly | Effective 01/01/2026 | New SCT schedule | Beer: 65% in 2026 to 90% from 2031 | Update by declaration year. |
| Food safety/specialized inspection | Decree 15/2018/ND-CP; Decision 1182/QD-BCT | Government; MoIT | Decree 15 effective 02/02/2018; Decision 1182 issued 06/04/2021 | Food safety management and MoIT specialized inspection list | Beverages, alcohol, beer, spirits and alcoholic drinks | Do not assume exemption before file review. |
| Import border-gate procedure | Decision 23/2019/QD-TTg | Prime Minister | Effective 01/09/2019 | Goods subject to customs procedures at import border gate | Review if goods are in the list | Especially when many goods share one B/L. |
| Import tariff/VAT | Decree 26/2023/ND-CP; 199/2025/ND-CP; VAT Law 48/2024/QH15 | Government; National Assembly | Check at declaration date | MFN tariff and VAT for imports | Heading 2203, VAT 10% | Check at declaration date. |
| QCVN/food safety for alcoholic beverages | Circular 45/2010/TT-BYT issuing QCVN 6-3:2010/BYT | Ministry of Health | Effective from 01/07/2011 | National technical regulation for alcoholic beverages | Food safety parameters, chemical criteria and management requirements for alcoholic beverages | Review together with Decree 15/2018/ND-CP and the actual declaration/self-declaration file. |
| SCT guidance | Decree 360/2025/ND-CP; Circular 158/2025/TT-BTC | Government; Ministry of Finance | Both effective from 01/01/2026 | Detailed guidance for the 2025 Special Consumption Tax Law | Taxable price, documentation, declaration and SCT treatment | Critical for landed-cost planning for beer from 2026 onward. |
| Goods labeling | Decree 43/2017/ND-CP; Decree 111/2021/ND-CP | Government | Decree 43 effective 01/06/2017; Decree 111 effective 15/02/2022 | Labeling rules for goods circulated in Viet Nam and imported/exported goods | Original label, Vietnamese supplemental label, origin, importer, quantity, expiry date and warning if applicable | Review before ETA and before market circulation. |
| VAT guidance | Decree 181/2025/ND-CP | Government | Applied under the new VAT framework from 01/07/2025 | Guidance for VAT Law 48/2024/QH15 | VAT treatment for imported goods | Beer is generally VAT 10% and should not be treated as a general VAT-reduction item. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises may search by document number on official legal portals, the Government portal or the issuing authority’s website. Enterprises should cross-check the legal document portal or the issuing authority’s website before applying.
CUSTOMS DOCUMENT SET
Commercial set
Commercial Invoice, Packing List, B/L or AWB, Contract/PO, C/O if preferential duty is claimed, original label and photos.
Specialized file
Food safety/declaration file if applicable, COA/test report, Vietnamese supplemental label, ABV/volume/ingredient evidence.
Matching rule
Product name, ABV, volume, cans/liters, origin, label, C/O and declaration must match 100%.
OPERATIONAL DOCUMENT CHECKLIST
| File group | Documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO, B/L/AWB | Declaration, value, liters/cans | Importer/shipper/forwarder | Generic beer description without ABV/volume | Match brand, volume, ABV, cans/cartons and liters. |
| Origin | C/O if preferential duty is claimed | FTA import duty | Exporter/shipper | Wrong form, HS or description | Check C/O draft. |
| Food safety | Specification, COA/test report, declaration file if applicable | Specialized inspection | Importer/supplier | Missing parameters | Finalize before ETA. |
| Labeling | Original and Vietnamese supplemental label | Clearance/circulation | Importer | Missing ABV/expiry/origin/warning | Approve before ETA. |
| Tax costing | Landed-cost sheet, C/O, tariff schedule | Cost planning | Importer/broker | SCT/VAT omitted | Model MFN/C/O, VAT and SCT by year. |
CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS code | Is canned beer under 2203.00.91 or 2203.00.99? | Label, ABV, specification | Wrong tax/food safety file | Finalize ABV and beer type before booking. |
| ABV and volume | Do ABV, ml/can and cans/carton match? | Label, packing list, COA | Wrong liters/tax basis | Standardize liter unit. |
| Food safety | Is specialized food safety inspection required? | Decision 1182, product file | Delay | Prepare before ETA. |
| SCT | Is the correct year rate applied? | Law 66/2025, tax sheet | Wrong landed cost | Update by declaration year. |
| C/O | Does C/O match form, HS and description? | C/O, invoice, B/L, label | No preferential duty | Pre-check draft C/O. |
E2E OPERATIONAL WORKFLOW
Pre-ETA review
Finalize HS 2203, ABV, SCT, VAT, C/O, food safety, label, liters and import border-gate requirement.
Lock documents and technical file
Lock Invoice, Packing List, B/L/AWB, original label, specification, COA/test report, C/O draft and SKU list.
Prepare specialized files if applicable
Prepare food safety file, Vietnamese supplemental label and related evidence before ETA.
Customs declaration
Handle Green/Yellow/Red channels and explain HS, value, C/O, ABV, SCT, food safety and labeling.
Clearance, delivery and recordkeeping
Apply supplemental label before circulation, arrange domestic delivery and archive the shipment file.
PRE-ETA RISK CHECKLIST
| Risk | Impact | Pre-ETA control | Documents |
|---|---|---|---|
| Wrong HS 2203.00.91/99 | Wrong tax and statistics | Check ABV/type/label | Label, COA, spec |
| SCT by year omitted | Landed cost understated | Apply 2026–2031 schedule | Law 66/2025 |
| Missing food safety file | Supplementation/delay | Finalize COA/test report | COA, test report |
| Wrong supplemental label | Circulation risk | Approve before ETA | Original/supplemental label |
| Invalid C/O | No preferential duty | Pre-check C/O | C/O, invoice, B/L |
FAQ
| Question | Answer |
|---|---|
| Does canned beer import require a license? | Do not conclude by product name alone. Review food safety, labeling, circulation conditions and customs type. |
| Does canned beer require food safety inspection? | It may fall under MoIT specialized inspection; check Decision 1182 and product file. |
| What is canned beer HS? | Usually heading 2203, commonly 2203.00.91 if ABV not exceeding 5.8%. |
| What is beer SCT? | From 2026: 65%, increasing to 90% from 2031. |
| Is Vietnamese supplemental label required? | Yes for circulation in Viet Nam. |
| Can C/O reduce duty? | Possibly for import duty; it does not replace VAT/SCT/food safety/labeling. |
IMPLEMENTATION SOLUTIONS FROM TGIMEX
This article provides a map of HS, duties, documents and specialized policies. For an actual canned beer shipment, the importer should still review original label, ABV, specification, C/O, food safety file, labels and import purpose.
Pre-ETA review
HS, tax/SCT/VAT, C/O, food safety, labels and import border-gate requirement.
Compliance file control
Invoice, Packing List, B/L/AWB, C/O, specification, COA/test report and labels.
Logistics & customs
International logistics coordination, customs declaration, channel handling and domestic delivery.
For beer shipments involving specialized inspection, C/O, SCT or labeling requirements, enterprises should not wait until arrival to start compliance review. TGIMEX supports an E2E approach: pre-ETA review, document control, international logistics coordination, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
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