RTD alcoholic drink (ready-to-drink alcoholic beverage) is a high-risk customs and compliance item because its classification depends on alcohol base, fermentation or distillation process, alcohol by volume, food safety dossier, alcohol trading licence, Vietnamese labelling and excise tax. If the goods are described merely as “mixed drink”, “cocktail”, “alcohol beverage” or only by commercial brand name, the shipment may be routed for document inspection, required to submit product specification/COA, denied preferential C/O treatment, or incur DEM/DET (container demurrage/detention and storage charges). This article provides an E2E (End-to-End) pre-ETA map covering HS Code, import duty, excise tax, VAT, C/O, licensing, food safety, labelling and customs decision points.

ProductRTD alcoholic drink

Regulatory groupImported alcohol / alcoholic beverages

Key risksHS, ABV, licence, food safety, excise tax, label

QUICK FACT

Item	Review direction	Operational note
Product name	RTD alcoholic drink; clarify the alcohol base: fermented beverage, spirit, liqueur, ready-to-drink cocktail, hard seltzer, shandy, or mixture with juice/carbonated drink.	Do not apply one description to all SKUs; flavour, ABV, alcohol base and formula may change HS, MFN duty, excise tax and C/O treatment.
Reference HS	2206.00.41, 2206.00.49, 2206.00.60, 2206.00.99, 2208.70.10, 2208.70.90, 2208.90.91, 2208.90.99.	Check the ingredient list, Certificate of Analysis, product specification, alcohol-generation process, ABV and original label.
Main taxes	Indicative MFN: HS 2206 usually 55%; HS 2208 usually 45%; indicative ordinary duty respectively 82.5% and 67.5%; standard VAT 10%.	RTD may be subject to excise as alcohol below 20°, alcohol from 20° or beer/shandy; determine from COA and label.
Specialized policies	Alcohol trading/import conditions, food product declaration/registration, imported food safety inspection, Vietnamese labelling and alcohol circulation controls.	Complete the dossier before ETA; do not start policy review after cargo arrival.

Legal note: This is an operational framework for one product only: RTD alcoholic drink. It must not be automatically applied to wine, whisky, vodka, sake, liqueur or beer where formula, ABV, production technology and import purpose differ. Review the actual catalogue, specification, ingredient list, COA (Certificate of Analysis), original label, SKU and import purpose.

SCOPE OF APPLICATION

Applicable to

Ready-to-drink alcoholic beverages in cans, bottles, pouches or retail packaging.
RTD cocktail, sparkling alcoholic drink, canned cocktail, hard seltzer and premixed alcoholic beverage.
Goods imported for trading, distribution, wholesale, retail or market testing.
Low- or medium-ABV products that are still alcoholic beverages by nature.

Not automatically applicable to

Traditional wine, whisky, vodka, sake or liqueur that is not a ready-to-drink mixed product.
Non-alcoholic drinks or fermented drinks not qualified as alcohol/alcoholic beverages.
Temporary import for re-export, transit, duty-free shop goods or diplomatic/event cargo.
Products containing CBD, high-dose caffeine, special botanicals or additives with unclear legal status.

New goods, samples, gifts, testing goods, EPE/FDI use or private-label imports may trigger different dossier requirements. Review the actual shipment dossier.

CLASSIFICATION & PRODUCT IDENTIFICATION

Alcohol source

Identify whether alcohol comes from fermentation, distilled spirit, liqueur base, wine base, malt base or a mixture with juice/carbonated drink.

Alcohol by volume

ABV (% vol) determines excise tax, warning label and alcohol business licensing. Do not rely on marketing name only.

Retail specification

Packaging type, volume, units per carton, barcode, SKU, shelf life and storage conditions must match the customs dossier.

Review criterion	Documents to check	Risk if misdescribed	Suggested description on documents/declaration
Alcohol base and production method	Ingredient list, process description, specification, COA	Wrong HS between 2206 and 2208; wrong tax and policy	“RTD alcoholic drink, [flavour], [ABV]% vol, canned/bottled, [capacity] ml”
Actual ABV	COA, original label, specification	Wrong excise rate 35%/65%; wrong alcohol policy	State “alcohol content: [x]% vol”
Additives/flavour/colour	Formula, additive declaration, MSDS if any	Food safety query or additive compliance issue	“Flavoured alcoholic beverage; ingredients as label/specification”
Packaging and label	Original label image, artwork, barcode, carton mark	Incorrect Vietnamese label, shelf life or warning	Use consistent capacity, unit/carton and origin
Import purpose	Contract, PO, sales plan, alcohol licence	Licence/food safety dossier not aligned with circulation purpose	State trading/sample/display purpose consistently

HS CODE – DUTY – C/O

For RTD alcoholic drinks, tax review must start from the alcohol base and ABV (Alcohol by Volume). Describing the goods merely as “mixed drink”, “cocktail” or “alcohol beverage” is not sufficient to determine HS and landed cost. A fermented SKU may fall under 2206, while a spirit- or liqueur-based SKU may fall under 2208.70 or 2208.90. C/O affects import duty only; it does not reduce VAT or excise tax.

Reference HS	Conditions for use	Risk if wrong	Documents to check
2206.00.41	Shandy with alcoholic strength not exceeding 1.14% by volume.	Confusion with non-alcoholic drinks or HS 2208 if the alcohol base is not beer/fermented.	COA, original label, “shandy” description, beer/fermented-base ingredients.
2206.00.49	Other shandy, usually with ABV over 1.14%.	Incorrect excise classification if the product is beer-based or fermented mixture.	Specification, ABV, formula, ingredient list, label.
2206.00.60	Alcohol obtained from fermentation of vegetable or fruit juice, except fresh grape juice.	Misclassification with spirit-based cocktails or ready-to-drink alcoholic fruit drinks.	Alcohol-generation process, fermented raw material, COA, label.
2206.00.99	Other fermented beverages or mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified.	Misclassified as 2208 where the product is spirit/liqueur based; wrong MFN and C/O.	Specification, production process, ingredient list, COA, label.
2208.70.10	Liqueurs/cordials with alcoholic strength not exceeding 57% by volume.	Misclassified as 2208.90 where the product is only “other spirituous beverage”; C/O description risk.	Formula, sugar/flavour composition, alcohol base, ABV, manufacturer description.
2208.70.90	Other liqueurs/cordials.	Wrong if the product does not have a liqueur/cordial nature.	Formula, product specification, COA, original label.
2208.90.91	Other spirituous beverages with alcoholic strength not exceeding 1.14% by volume.	Wrong if ABV is higher or the product is actually shandy/fermented beverage under 2206.	COA, original label and specification showing ABV.
2208.90.99	Other spirituous beverages not covered by more specific subheadings.	Confusion with 2206 or 2208.70 affects MFN, C/O, licensing and excise treatment.	Ingredient list, alcohol base declaration, COA, catalogue/SKU.

Table 1 – Import duty, VAT and C/O by common HS lines

HS group / scenario	Indicative MFN	Indicative ordinary import duty	VAT	Special preferential C/O	Operational note
2206.00.41 – Shandy ≤ 1.14% ABV	55%	82.5%	10%	Check the applicable FTA; may be lower than MFN if C/O is valid.	Confirm whether the product is shandy/beer mix or another fermented beverage.
2206.00.49 – Other shandy	55%	82.5%	10%	Check the relevant C/O form: D, E, AK, AJ, VJ, EUR.1/REX, CPTPP, RCEP, etc.	If beer-based, excise may follow the beer schedule, not merely alcohol below 20°.
2206.00.60 – Fermented vegetable/fruit-juice alcohol	55%	82.5%	10%	Only applicable if description, HS, origin and transport satisfy the FTA rule.	Suitable for fermented alcohol base; not for spirit-based cocktails.
2206.00.99 – Other fermented beverages	55%	82.5%	10%	C/O reduces import duty only; it does not reduce VAT or excise tax.	Often relevant to RTD drinks with fermented base or non-specified fermented mixtures.
2208.70.10 – Liqueur ≤ 57% ABV	45%	67.5%	10%	Check the special preferential tariff by origin country and FTA.	This is a key line to review where the RTD has a liqueur/cordial base.
2208.70.90 – Other liqueur	45%	67.5%	10%	C/O cannot cure a wrong HS; the HS on C/O and declaration must be consistent or explainable.	Check ABV and liqueur nature; do not merge into 2208.90 without supporting documents.
2208.90.91 – Other, ≤ 1.14% ABV	45%	67.5%	10%	Apply by FTA and origin criterion.	Use only where actual ABV does not exceed 1.14% and HS 2206 is not appropriate.
2208.90.99 – Other spirituous beverages	45%	67.5%	10%	May be significantly reduced if C/O is valid; verify the special preferential tariff at declaration time.	Common for spirit-based RTD cocktails, hard seltzer using alcohol base, or other spirituous beverages.

Table 2 – Excise tax to be separated in landed-cost planning

Excise category	2026	2027	2028	2029	2030	2031	When applied to RTD?
Alcohol below 20°	35%	40%	45%	50%	55%	60%	RTD cocktail, liqueur-based drink or spirituous beverage below 20° if classified as alcohol/spirituous beverage.
Alcohol from 20° or above	65%	70%	75%	80%	85%	90%	RTD with ABV from 20°; this category materially increases tax cost.
Beer / shandy / beer-mix if treated as beer	65%	70%	75%	80%	85%	90%	Where the dossier indicates beer base, beer mix or beer treatment; review COA, label and formula.

Table 3 – Common tax scenarios for RTD alcoholic drinks

Product scenario	HS to prioritize	Import duty to budget	VAT	Excise tax to budget	Decision before ETA
Fermented-base RTD, cider/perry/mead/sake style, or fermented mixture with carbonated drink/juice	2206.00.60 or 2206.00.99	MFN 55%; ordinary reference 82.5%	10%	Usually review as alcohol below 20° if ABV is below 20°; if beer/shandy, review as beer.	Alcohol-generation process, ABV, fermented ingredients, label and C/O description.
Shandy / beer mix / beer-base product	2206.00.41 or 2206.00.49	MFN 55%; ordinary reference 82.5%	10%	May follow the beer schedule: 65% in 2026 rising to 90% in 2031.	Confirm whether the goods are beer/shandy; do not rely on the term “RTD” alone.
Spirit/neutral-alcohol RTD cocktail, usually ABV 3%–15%	2208.90.99 or 2208.90.91 if ABV ≤ 1.14%	MFN 45%; ordinary reference 67.5%	10%	Usually alcohol below 20°: 35% in 2026 rising to 60% in 2031.	Base alcohol declaration, COA, formula, ingredient list and label.
RTD with liqueur/cordial nature, clear sugar/flavour composition	2208.70.10 or 2208.70.90	MFN 45%; ordinary reference 67.5%	10%	Below 20°: 35% → 60%; from 20°: 65% → 90%.	Prove liqueur nature, ABV, sugar/flavour composition and manufacturer description.
Bottled/canned RTD or cocktail with ABV from 20°	2208.70.90 or 2208.90.99	MFN 45%; ordinary reference 67.5%	10%	Alcohol from 20°: 65% in 2026 rising to 90% in 2031.	High landed-cost risk; tax position should be closed before PO confirmation.

The figures above are for planning and dossier review. At declaration time, verify the current tariff schedule, special preferential tariff under each FTA, the latest VAT/excise rules and the actual C/O. Do not apply one single tax rate to all RTD alcoholic drinks.

APPLICABLE SPECIALIZED POLICIES

Cargo situation	Possible policy	Documents to check	Authority/portal	Recommended timing	Risk note
RTD alcoholic drink for trading	Alcohol trading/import conditions; distribution licence or equivalent dossier depending on business model.	Alcohol licence, contract, PO, label, COA, manufacturer documents.	Ministry/Department of Industry and Trade; customs.	Before contract and ETA.	Do not import before confirming import/distribution rights.
Prepacked food/alcoholic beverage	Food declaration/registration and imported food safety inspection if applicable.	Declaration/registration, COA, label, specification.	Assigned food safety authority; National Single Window if available.	Before ETA.	Check Decree 15/2018, Decree 46/2026 and suspension/adjustment resolutions.
Low-ABV hard seltzer or canned cocktail	Determine alcohol below 5.5°, below 20°, excise status and label/warning requirements.	COA, original label, production process, ingredient list.	Customs, tax authority, alcohol/food safety regulator.	Before HS and selling price finalisation.	ABV is decisive; use COA, not marketing copy.
Sample/test market/display goods	HS, taxes, excise, food safety, labelling and import conditions still require review.	Sample invoice, packing list, technical documents.	Customs; specialized authority if triggered.	Before shipment.	Sample status does not automatically exempt the dossier.
EPE/FDI/factory import	Customs policy, internal use/trading purpose, alcohol and food safety compliance.	Contract, licence, use purpose, internal documents.	Managing customs branch, licensing authority if relevant.	Before declaration.	Import purpose may change dossier requirements.

LEGAL DOCUMENTS TO REVIEW

Document group	Name/number	Issuer	Effective date	Role	Key provisions to note	Review note
Law	Special Consumption Tax Law 66/2025/QH15	National Assembly	01/01/2026	Excise tax for alcohol.	Alcohol tax rates by strength.	Check annual tax roadmap.
Decree	Decree 105/2017/ND-CP; Decree 17/2020/ND-CP	Government	105: 01/11/2017; 17: 22/03/2020	Alcohol business, import, distribution, wholesale and retail.	Rules on import and alcohol trading rights.	Do not conclude eligibility without reviewing the importer licence.
Tariff	Decree 26/2023/ND-CP	Government	15/07/2023	MFN import tariff schedule.	Chapter 22, headings 2206 and 2208.	Check amendments at declaration time.
VAT	VAT Law 48/2024/QH15; Decree 181/2025/ND-CP; Decree 359/2025/ND-CP; Decree 144/2026/ND-CP	National Assembly/Government	From 2025–2026	VAT treatment, generally 10% for alcoholic beverages.	Taxable goods and rate provisions.	Check subsequent amendments after 2026.
Food safety	Decree 15/2018/ND-CP; Decree 46/2026/ND-CP; Resolution 09/2026/NQ-CP	Government	46: 26/01/2026, subject to suspension/adjustment	Food declaration/registration and imported food safety inspection.	Declaration, registration and import inspection dossier.	Verify the effective status when implementing the shipment.
Labelling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	43: 01/06/2017; 111: 15/02/2022	Imported goods labelling and Vietnamese sub-label.	Mandatory label contents, origin and responsible entity.	Alcoholic beverages may require warning/age/ABV information.
Sector law	Law on Prevention and Control of Harmful Effects of Alcoholic Beverages 44/2019/QH14	National Assembly	01/01/2020	Controls advertising, sale and access by underage persons.	Prohibited acts and circulation management.	Relevant after customs clearance as well.

VIEW / DOWNLOAD OFFICIAL LEGAL TEXTS

Enterprises should search legal documents by number on the Government legal document portal or the issuing authority’s website and verify the effective status before applying.

Decree 105/2017/ND-CP SCT Law 66/2025/QH15 Decree 26/2023/ND-CP Alcohol Harm Prevention Law

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order, if any.
C/O if claiming preferential duty.
Product specification, COA, original label image, carton mark and SKU list.

Specialized documents if required

Appropriate alcohol distribution/trading/import licence.
Food product declaration/registration or current food safety dossier.
Imported food safety inspection dossier if applicable.
Vietnamese sub-label, warning, age and ABV information.
COA, test report and ingredient/additive documentation.

Dossier group	Documents required	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Declaration, customs value, quantity	Exporter/importer/forwarder	Product name lacks ABV, wrong capacity or carton quantity	Check SKU, barcode, packaging and Incoterms.
Technical	Specification, ingredient list, COA, original label	HS, excise, food safety and label	Manufacturer/importer	No alcohol base or ABV	Request official documents before booking.
Alcohol licence	Distribution/trading licence or equivalent dossier	Import/circulation eligibility	Importer/legal/compliance	Scope mismatch or expired licence	Check date, scope, territory and business model.
Food safety	Declaration/registration, import inspection, COA	Clearance/circulation	Importer/compliance	Old dossier not matching SKU/ABV	Match product name, flavour, composition and manufacturer.
Origin	C/O, through B/L, transit documents if any	Special preferential duty	Exporter/importer	Wrong form, HS, description or missing transport evidence	Check draft C/O before issuance.

100% consistency rule: product name, quantity, capacity, ABV, SKU, origin, manufacturer, shelf life and description must match across Invoice, Packing List, B/L/AWB, C/O, COA, label, food safety dossier and customs declaration.

CUSTOMS DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
HS basis	Is the product under 2206 or 2208?	Specification, COA, ingredient list	Customs consultation or tax adjustment	Determine product nature before shipment.
ABV	What is the actual ABV?	COA, original label	Wrong excise, label and licence treatment	Use COA for the correct SKU/lot.
Alcohol licence	Is the importer entitled to import/distribute this shipment?	Licence, business dossier, contract	Supplementary request or circulation issue	Review licence scope before contract.
Food safety dossier	Does the dossier match SKU, flavour and manufacturer?	Food safety dossier, label, COA	Specialized inspection delay	Do not reuse similar dossiers for different SKUs.
C/O eligibility	Are form, origin criterion, HS and transport route valid?	C/O draft, B/L, invoice	Preferential duty rejected	Check draft C/O before original issuance.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Finalize HS, ABV, alcohol policy, food safety, label, excise tax, VAT, MFN and C/O possibility before order confirmation or at least before booking.

Step 2: Lock documents and technical dossier

Finalize Invoice, Packing List, B/L/AWB, specification, ingredient list, COA, original label and SKU list. Product description must not be shorter than product nature.

Step 3: Prepare licence/food safety dossier

Review alcohol licence, food declaration/registration, imported food safety inspection and Vietnamese sub-label before cargo arrival.

Step 4: Open customs declaration

Green channel: system clearance under conditions; Yellow: document inspection; Red: document and physical inspection. Key queries: HS, ABV, value, C/O, alcohol licence, label and food safety.

Step 5: Clearance, delivery and recordkeeping

Release goods, verify Vietnamese label if applicable, complete taxes and retain shipment file.

Step 6: Post-clearance control

Prepare evidence for HS, customs value, origin, excise tax, VAT, food safety and label consistency.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Wrong C/O form, origin criterion or HS	Preferential duty denied	Check draft C/O before issuance	C/O draft, B/L, invoice, origin rule
ABV mismatch between COA, label and invoice	Wrong excise and label	Use official COA for correct SKU/lot	COA, artwork, specification
Generic product description	Wrong HS/policy and inspection routing	State alcohol base, flavour, ABV and capacity	Invoice, PL, catalogue, label
Missing alcohol licence/food safety dossier	Clearance/circulation delay and storage cost	Review licence and specialized dossier before ETA	Licence, food safety dossier, COA
Insufficient Vietnamese label	Circulation issue and administrative sanction risk	Prepare sub-label based on original label and Vietnam rules	Artwork, original label, translation, importer information

FAQ – COMMON BUSINESS QUESTIONS

1. Does an RTD alcoholic drink import require a licence?

Possibly yes, depending on ABV, business model and circulation purpose. Review Decree 105/2017/ND-CP and Decree 17/2020/ND-CP.

2. Is food product declaration/registration required?

Likely subject to food safety procedures as prepacked alcoholic beverage. Check the effective regulation at import time.

3. Should HS be 2206 or 2208?

It depends on alcohol base and product nature. Fermented mixtures may fall under 2206; liqueur/spirituous RTD may fall under 2208.

4. How is excise tax applied?

Indicative rates: below 20°: 35%; 20° or above: 65% from 01/01/2026. Verify against the current law and actual ABV.

5. Is Vietnamese sub-labelling required?

Yes for imported goods circulated in Vietnam. Alcohol-specific warnings/age/ABV information should also be checked.

6. Are samples treated differently?

Not automatically. Samples still require HS, tax, excise, food safety, label and import condition review.

7. Can C/O reduce duty?

Yes, if form, origin criterion, description, HS and transport route are valid.

8. What if the original label lacks ABV?

Request official COA/specification and review labelling before import. Missing ABV increases tax and label risk.

IMPLEMENTATION SOLUTIONS FROM TGIMEX

This article maps HS, duty, excise tax, VAT, C/O, licences, food safety, labelling and clearance process for RTD alcoholic drink. In actual shipment execution, the enterprise still needs to review catalogue, specification, COA, original label, documents, origin and import purpose.

Capability signals

Agent network in more than 60 countries.
Member of WCA, WCA China Global, VLA and HNLA.
Sea, air, road/rail, warehousing and inland delivery capability.

Support scope

Pre-ETA review: HS, policy, C/O, taxes, labels and licence.
Compliance dossier control: Invoice, PL, B/L/AWB, C/O, COA, label and food safety.
Customs declaration and handling of Green/Yellow/Red channel queries.

For shipments that may involve specialized inspection, licence, C/O or labelling requirements, enterprises should not wait until cargo arrival to review the dossier. Small discrepancies among Invoice, Packing List, specification, COA, C/O or label may lead to document supplementation, clearance delay or unplanned storage cost.

TGIMEX supports enterprises in setting up E2E import execution: pre-ETA policy review, document checking, international freight coordination, customs declaration, clearance handling, inland delivery and post-clearance recordkeeping.

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