Tiếng Việt
中文 (中国)
F&B • IMPORTED ALCOHOL • VODKA
IMPORT PROCEDURES FOR VODKA
Vodka is a high-risk import item because it involves HS 2208.60.00, alcohol business conditions, imported food safety inspection, labeling, import border-gate customs procedure and taxes including import duty, VAT and special consumption tax. Generic descriptions, wrong ABV, missing food safety documents, unverified alcohol business eligibility or invalid C/O may lead to 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 | Commercial bottled/canned vodka, commonly around 37.5%–40% ABV. | This article applies only to vodka; it does not automatically cover wine, whisky, sake, liqueur or RTD alcoholic drinks. |
| Reference HS | 2208.60.00 – vodka. | Check original label, ingredients, ABV, packaging size and actual product nature. |
| Reference taxes | MFN 45%; ordinary duty reference 67.5%; VAT 10%; SCT for vodka at or above 20% ABV: 65% in 2026, increasing from 2027. | A valid C/O may affect special preferential import duty only; it does not replace VAT, SCT or food safety obligations. |
| Key policies | Alcohol business conditions, imported food safety inspection, labeling, customs clearance at import border gate, special consumption tax. | Do not place the order before checking alcohol business/import conditions and the compliance file. |
| Website category IDs | VI 2768 / EN 2820 / ZH 2822 | Final category under Import-export procedures by product. |
Legal note: Vodka must be reviewed against the actual file: ABV, bottle volume, original label, exporting country, C/O, manufacturer, contract, import purpose and the importer’s alcohol business eligibility.
SCOPE OF APPLICATION
Applies to
Finished vodka imported for commercial distribution, consumption or commercial samples.
Does not automatically apply to
Wine, whisky, gin, rum, sake, liqueur, canned cocktails, fermented drinks or other mixed alcoholic beverages.
Requires separate review
Samples, gifts, duty-free goods, non-commercial imports, flavored vodka or products below 20% ABV.
Review according to catalogue/specification, original label, ingredients, ABV, volume, exporting country, C/O and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Vodka is generally identified as a distilled spirit, not fermented wine and not a sweetened/flavored liqueur. The file should clearly state product name, brand, volume, ABV, packaging, bottles/cartons, lot/batch 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 SCT if the 20% ABV threshold is misread | Vodka, ABV 40%, 700 ml bottle |
| Product nature | Ingredient list, production description | Confusion with liqueur, RTD or cocktail | Vodka spirit, not liqueur, bottled for retail sale |
| Packaging | Packing List, carton/bottle photos | Wrong unit, valuation reference or inspection basis | 12 bottles/carton, glass bottle, retail package |
| Labeling | Original label and draft Vietnamese supplemental label | Missing warnings, importer, origin or ABV | Brand, origin, ABV, volume and importer shown |
| Import purpose | Contract, PO, alcohol business conditions | Goods arrive before the importer is eligible to distribute alcohol | Import for distribution/wholesale under valid alcohol business conditions |
HS CODE – DUTY – C/O
This section separates HS classification from tax impact to avoid mixing product classification with tax obligations. Rates are reference figures and must be checked at the declaration date.
REFERENCE HS CODE TABLE
| Reference HS code | Applicability | Risk if misclassified | Documents to check |
|---|---|---|---|
| 2208.60.00 | Vodka; distilled spirit below 80% vol, bottled/canned for commercial sale. | Confusion with whisky 2208.30.00, liqueur 2208.70.00 or other alcoholic beverages. | Original label, specification, invoice, packing list, C/O, product photos. |
| 2208.70.00 | Review only if the product is actually liqueur/cordial with sugar, flavoring or liqueur nature. | Declaring vodka as liqueur or the reverse may distort HS, duties and policies. | Ingredient list, sugar/flavoring profile, product description, label. |
| 2208.90.xx | Review only if the product is not vodka but another alcoholic beverage not elsewhere classified. | A “vodka drink” may actually be a ready-to-drink cocktail. | Ingredient list, ABV, production process, retail label. |
REFERENCE DUTY – VAT – SCT – C/O TABLE
| Tax/cost layer | Suggested figure for landed cost | Basis | Documents to finalize | Operational note |
|---|---|---|---|---|
| Tax HS code | 2208.60.00 – vodka | Classified under Chapter 22, heading 2208, vodka subheading; spirit below 80% vol. | Original label, specification, ingredient list, invoice, packing list, product photos | Avoid the generic description “alcoholic drink” because it may be confused with whisky, liqueur or RTD/cocktail. |
| Tariff unit | Usually reviewed by litre/kg, subject to tariff and declaration practice | Units must be consistent across invoice, packing list, declaration and tariff schedule. | Bottle count, volume/bottle, carton count, total litres, gross/net weight | If only carton quantity is shown without bottle volume, valuation/tax review may be queried. |
| MFN import duty | Reference 45% | Used when no valid special preferential C/O is applied. | HS, exporting country, customs value, invoice, C/O if any | Use as the conservative landed-cost scenario before C/O is confirmed. |
| Ordinary import duty | Reference 67.5% | Usually based on 150% of the corresponding MFN rate. | HS 2208.60.00, tariff schedule at declaration date | Used only where preferential/MFN treatment is not available under applicable rules. |
| Special preferential duty under C/O | May be lower than MFN if C/O is valid; do not assume 0% | Check the applicable FTA and special preferential tariff: EVFTA/EUR.1, UKVFTA, CPTPP, RCEP, ATIGA, ACFTA, AKFTA, VKFTA, VJEPA… | Draft C/O, exporting country, origin criterion, direct transport, goods description, HS code | C/O affects import duty only; it does not reduce VAT or SCT. |
| Import VAT | Reference 10% | Vodka/alcohol is not treated as a general VAT-reduction item. | HS, customs value, import duty, SCT if applicable | Check VAT policy at the declaration date. |
| Special consumption tax (SCT) | Vodka at or above 20% ABV: 65% in 2026; increasing to 90% from 2031 | Determined by actual ABV on label/COA and Law 66/2025/QH15. | Original label, COA/specification, invoice, taxable value | This is the largest tax layer for landed cost; wrong ABV can distort the cost sheet. |
| Compliance costs, not taxes | No fixed rate | Depends on food safety file, supplemental label, alcohol business eligibility, inspection, storage/demurrage. | Food safety file, label, alcohol license/conditions, booking, ETA, Incoterms | Separate these costs from government taxes to avoid cost-sheet confusion. |
C/O – FTA CHECK TABLE FOR IMPORT DUTY
| Origin/C/O scenario | Documents to check | Impact on import duty | Common error | Pre-ETA recommendation |
|---|---|---|---|---|
| No C/O or invalid C/O | Invoice, B/L/AWB, packing list, original label | Usually use MFN 45% if MFN conditions are met. | No basis for special preferential duty | Build an MFN cost scenario first; do not promise FTA duty without C/O draft. |
| EVFTA/UKVFTA C/O | EUR.1/statement on origin or treaty-specific proof, exporting country, direct transport | May reduce import duty under the FTA schedule if conditions are met. | Wrong goods description, HS mismatch, missing direct-transport proof | Pre-check C/O draft before cargo departure. |
| CPTPP/RCEP/ATIGA/ACFTA/AKFTA/VKFTA/VJEPA C/O | Corresponding C/O form, origin criterion, invoice, B/L/AWB | Preferential rate depends on the special preferential tariff schedule and application year. | Wrong form, wrong origin criterion, mismatch between exporting country and origin | Do not finalize preferential landed cost before checking the FTA tariff at declaration date. |
| C/O inconsistent with label/documents | C/O, label, invoice, packing list, specification | Preferential duty may be rejected and MFN/ordinary scenario may apply depending on file. | Goods name, volume, ABV, HS or origin does not match | Align goods description 100% before ETA. |
SCT SCHEDULE TO REVIEW WHEN BUILDING LANDED COST
| Alcoholic beverage group | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | Application note |
|---|---|---|---|---|---|---|---|
| Alcohol below 20% ABV | 35% | 40% | 45% | 50% | 55% | 60% | Apply based on actual ABV shown on label/COA; normally not used for standard vodka if ABV is at or above 20%. |
| Alcohol at or above 20% ABV | 65% | 70% | 75% | 80% | 85% | 90% | Typical vodka at 37.5%–40% ABV usually falls into this line; SCT is a major driver of landed cost. |
The figures are for planning reference. At declaration, the importer must verify the current tariff schedule, the latest VAT/SCT policy and the actual C/O file.
C/O note: C/O supports special preferential import duty only when form, origin criteria, goods description, HS code, exporting country and transport conditions are valid; it does not replace food safety, alcohol business conditions, labeling, VAT or SCT.
SPECIALIZED POLICY MATRIX
| Scenario | Potential policy | Documents to check | Authority/portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Vodka imported for commercial sale | Alcohol business conditions for distribution/wholesale/retail model | Alcohol business license/conditions, contract, supplier authorization | Industry and Trade authority by level | Before contract signing | Do not wait until cargo arrival to check alcohol licensing. |
| Retail bottled vodka | Imported food safety inspection and product declaration/self-declaration if applicable | Specification, COA, label, test report, declaration file | Food safety inspection authority / Ministry of Industry and Trade list | Before ETA | Missing documents may delay clearance. |
| Alcohol at or above 20% ABV | SCT under Law 66/2025/QH15, Decree 360/2025/ND-CP, Circular 158/2025/TT-BTC | Original label, ABV, invoice, customs value, C/O | Customs/tax authority | During duty calculation and declaration | Wrong ABV may lead to wrong tax liability. |
| Goods subject to import border-gate customs procedure | Decision 23/2019/QD-TTg | Manifest, B/L, packing list, SKU list | Import border-gate customs branch | Before customs declaration | Mixed consignments may affect customs location. |
| Original/supplemental label | Decree 43/2017/ND-CP, Decree 111/2021/ND-CP, alcohol warning rules | Original label, Vietnamese supplemental label, importer, ABV, volume, origin | Customs/market surveillance when circulated | Before ETA and before sale | Incorrect labeling may trigger supplementation or post-clearance risk. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Legal document | Issuing authority | Effective/applicable date | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Alcohol business | Decree 105/2017/ND-CP | Government | Effective 01/11/2017 | Alcohol business framework | Distribution/wholesale/retail and import conditions | Read together with Decree 17/2020. |
| Business-condition amendment | Decree 17/2020/ND-CP | Government | Effective 22/03/2020 | Amends business conditions under the Ministry of Industry and Trade | Alcohol business-condition updates | Use with Decree 105/2017. |
| Special consumption tax | Law 66/2025/QH15 | National Assembly | Effective 01/01/2026 | Sets SCT subjects, tax base and new alcohol SCT schedule | Article 8: spirits at or above 20% ABV are 65% in 2026 and increase to 90% from 2031 | Replaces the 2008 SCT Law and amendments from its effective date. |
| SCT guidance | Decree 360/2025/ND-CP; Circular 158/2025/TT-BTC | Government; Ministry of Finance | Effective 01/01/2026 | Guidance for the 2025 SCT Law | Taxable price, declaration and deduction/refund where applicable | Check when calculating actual tax. |
| Food safety/specialized inspection | Decree 15/2018/ND-CP; Decision 1182/QD-BCT | Government; Ministry of Industry and Trade | Decree 15 effective 02/02/2018; Decision 1182 issued 06/04/2021 | Food safety and MoIT specialized inspection list | Appendix for soft drinks, alcohol, beer, spirits and alcoholic drinks | Do not assume exemption before reviewing the file. |
| Import border-gate procedure | Decision 23/2019/QD-TTg | Prime Minister | Effective 01/09/2019 | Goods subject to customs procedures at import border gate | Alcohol/beer/tobacco groups and listed goods | Check transport mode and customs type. |
| Import tariff | Decree 26/2023/ND-CP; Decree 199/2025/ND-CP | Government | Decree 26 effective 15/07/2023; Decree 199 effective 08/07/2025 | MFN tariff and amendments | HS 2208.60.00 | Check at declaration date. |
| VAT | VAT Law 48/2024/QH15; Decree 181/2025/ND-CP | National Assembly; Government | Applies under the new VAT framework from 01/07/2025 | VAT determination for imported goods | Alcohol generally 10% | Alcohol is not 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, product photos, specification
Specialized file
- Alcohol business eligibility/license
- Food safety/declaration file if applicable
- COA/test report
- Vietnamese supplemental label
- ABV and ingredient evidence
Matching rule
Product name, ABV, volume, quantity, origin, label, C/O and declaration must match 100%.
OPERATIONAL DOCUMENT CHECKLIST
| File group | Required documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO, B/L/AWB | Customs declaration and valuation | Importer/shipper/forwarder | Generic description “alcoholic drink” | Match brand, volume, ABV, bottle/carton quantity. |
| Origin | C/O if preferential duty is claimed | FTA preferential import duty | Shipper/exporter | Wrong form, HS or description | Check draft C/O against invoice, B/L and label. |
| Food safety | Specification, COA/test report, declaration file if applicable | Specialized inspection | Importer/supplier | Missing safety parameters or translation | Finalize file before ETA. |
| Labeling | Original label, draft Vietnamese supplemental label | Clearance/circulation | Importer | Missing ABV, origin, importer or warning | Review before cargo arrival. |
| Alcohol business | Alcohol business license/conditions | Import and distribution eligibility | Importer | Importer is not eligible when goods arrive | Check before contract signing. |
CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS code | Is the product truly vodka under 2208.60.00? | Label, specification, ingredient list | Wrong tax and policy | Confirm product nature before booking. |
| ABV | Is it at or above 20% ABV? | Original label, COA | Wrong SCT | State ABV clearly in documents. |
| Business conditions | Is the importer eligible to trade alcohol? | License/conditions | Cannot implement distribution plan | Check before purchase. |
| Food safety | Is specialized food safety inspection required? | Decision 1182, product file | Document supplementation and delay | Prepare file before ETA. |
| Import border gate | Must the shipment be declared at import border gate? | Decision 23/2019, B/L, manifest | Wrong customs location | Choose the correct customs branch. |
| Labeling | Is the Vietnamese supplemental label ready? | Original and supplemental label | Post-clearance/circulation risk | Approve label before ETA. |
E2E OPERATIONAL WORKFLOW
Pre-ETA review
Finalize HS 2208.60.00, ABV, SCT, VAT, alcohol business conditions, food safety, C/O, label 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 alcohol business eligibility before ETA.
Customs declaration
Handle Green/Yellow/Red channels and be ready to 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 between vodka and liqueur/RTD | Wrong duty and policy | Review ingredients, ABV and product nature | Label, specification, ingredient list |
| Alcohol business conditions not checked | Goods arrive before eligibility is ready | Check licensing before contract | Alcohol business license/conditions |
| Missing food safety file | Supplementation or prolonged inspection | Finalize COA/test report/declaration file | COA, test report, product spec |
| Incorrect supplemental label | Inspection/post-clearance/circulation risk | Approve Vietnamese label before ETA | Original and supplemental labels |
| Invalid C/O | No preferential duty | Pre-check C/O draft | C/O, invoice, B/L |
FAQ
| Question | Answer |
|---|---|
| Does vodka import require licensing? | Review alcohol business conditions under Decree 105/2017 and Decree 17/2020; do not import before eligibility is confirmed. |
| Does vodka require food safety inspection? | It may fall under MoIT specialized food safety inspection; check Decision 1182/QD-BCT and the actual file. |
| What is the HS code for vodka? | Reference 2208.60.00, subject to label, ingredients and actual product nature. |
| What is the SCT rate for vodka? | Vodka at or above 20% ABV: 65% in 2026, increasing under Law 66/2025/QH15. |
| Is Vietnamese supplemental labeling required? | Yes for circulation in Viet Nam; the label must match the file and labeling regulations. |
| Can C/O reduce duty? | Possibly for import duty if valid; it does not replace VAT, SCT, food safety or labeling obligations. |
RELATED ARTICLES
IMPLEMENTATION SOLUTIONS FROM TGIMEX
This article provides a map of HS, duties, documents and specialized policies. For an actual vodka shipment, the importer should still review original label, ABV, specification, C/O, documents, alcohol business conditions and import purpose.
Pre-ETA review
HS, duty, SCT, VAT, C/O, alcohol business conditions, food safety and labeling.
Compliance file control
Invoice, Packing List, B/L/AWB, C/O, specification, COA/test report and labels.
Logistics & customs
Agent coordination, carrier tracking, pre-alert, customs declaration, channel handling and domestic delivery.
For alcohol 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?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
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