Baijiu and distilled spirits cannot be cleared safely on a trade name alone. Before shipment, the importer should lock raw materials – distillation process – alcohol by volume (ABV) – spirit category – packaging volume – HS classification – liquor distribution licence – food-safety compliance – electronic alcohol stamps – excise tax – origin documents.

The main risk is forcing every “Chinese white spirit” into one HS code. Baijiu often requires review of 2208.90.99 only after excluding whisky, rum, gin, vodka, liqueur, sam-su, arrack and other specifically described spirits. ACFTA duty, excise tax and VAT should be calculated only after HS and origin are confirmed. This guide maps the process from pre-shipment to post-clearance circulation.

Operational reference for import-export businesses · Updated through 11 September 2026.

1. QUICK VIEW & SCOPE

PRODUCT GROUP

Distilled alcoholic beverages

Focus on finished distilled spirits, generally in Chapter 22 and especially heading 22.08. Wine, fermented sake/rice wine, ethanol ≥80% vol and certain RTD/cocktails require separate review.

HS REFERENCE

Baijiu is not one automatic code

Baijiu is not separately named in AHTN. After excluding specifically described spirits, 2208.90.99 is often a branch to test, but 2208.30/40/50/60/70 or other 2208.90 subheadings may apply.

SPECIALIZED POLICY

Distribution licence + food safety

Commercial importers should verify import rights tied to a liquor distribution licence under Decree 105/2017, Decree 17/2020 and decentralisation under Decree 146/2025, plus food-safety requirements.

MARKET CIRCULATION

Self-declaration · label · e-stamp

While Resolution 15/2026 suspends Decree 46/2026, Decree 15/2018 continues to apply. Goods placed on the market should comply with labels/supplementary labels and electronic alcohol stamps under Circular 93/2026/TT-BTC.

TAX

MFN 45% · excise · VAT

Common 22.08 lines have a reference MFN rate of 45% and ordinary duty of 67.5%. In 2026, alcohol at 20° or above is subject to 65% excise tax; below 20° is 35%; VAT is generally 10%.

BLOCKING POINT

ABV – HS – licence – food safety – stamp

ABV affects excise tax, stamps and some HS descriptions. A classification or compliance error can distort landed cost and delay customs clearance and lawful circulation.

Scope: Finished bottled/commercial Baijiu, white spirits and distilled spirits imported for distribution in Vietnam. Non-distilled fermented drinks, ethanol ≥80% vol, semi-finished material, samples/gifts and RTD mixed drinks require separate review.

Warning: “Baijiu”, “Chinese white spirit”, “rice spirit” and “grain spirit” are commercial descriptions, not legal HS conclusions. Review the production process, ingredients, ABV, sweetening/flavouring/herbal content and technical description before using 2208.90.99.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

ABV

Alcohol by Volume

Alcohol percentage by volume. It is essential for HS review, stamps, excise tax and transport planning.

HS 22.08

Spirits and distilled alcoholic beverages

Covers brandy, whisky, rum, gin, vodka, liqueur and other spirits; it does not cover every alcoholic beverage.

BAIJIU

Chinese distilled white spirit

Usually grain-based and fermented/distilled. The name “Baijiu” does not by itself determine the Vietnamese HS subheading.

LIQUOR LICENCE

Liquor distribution licence

A key business licence associated with the right to commercially import and distribute liquor under the current Decree 105 framework.

FOOD SAFETY

Food-safety compliance

Includes product documentation/self-declaration and state inspection where applicable; heading 22.08 is listed in Circular 28/2026/TT-BCT.

E-STAMP

Electronic alcohol stamp

Regulated by Circular 93/2026/TT-BTC. Product data and stamp planning should be prepared before market circulation.

EXCISE

Special consumption tax

Alcohol is subject to excise tax; from 1 Jan 2026 rates differ at the 20° threshold under Law 66/2025/QH15.

FORM E

ACFTA proof of origin

For Chinese-origin goods, a valid Form E can support ACFTA preference if HS, origin and transport/document conditions are satisfied.

Why it matters: two 500 ml bottles can face different HS treatment if their formulation or production differs, while 40–53% ABV Baijiu is typically subject to very different excise, stamp and advertising rules from beverages below 15°.

Remember: Baijiu should not be equated with “sam-su” simply because both are Asian spirits. Use sam-su subheadings only when the actual product description supports that classification.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Before reviewing licences or taxes, establish the product identity. For Baijiu/white spirits, obtain at least the ingredient list, fermentation/distillation process, ABV, package volume, original label and product specification.

Bảng phân loại sản phẩm chi tiết / Detailed product classification / 产品分类表

Product group/situation	Key characteristics to verify	Examples/type/function	Evidence	Possible policy	Files to cross-check	Application note
Grain-distilled Baijiu	Grain raw material; fermentation and distillation; not a specifically named spirit	Baijiu 40–53% ABV	Spec, ingredients, flow chart, label, COA	22.08; liquor licence; food safety; stamp; excise	Invoice, PL, spec, label, test, C/O	Review 2208.90.99 only after excluding specific branches.
Vodka	Neutral spirit characteristics consistent with vodka	Vodka 40% ABV	Product spec, label, composition	2208.60.00 + liquor compliance	Spec, label, C/O	Do not force vodka into “other” if it fits 2208.60.
Whisky / rum / gin	Raw material and production define spirit type	Whisky, rum, gin	Technical sheet, production description	2208.30 / 2208.40 / 2208.50	Spec, label, certificate	Lock the type before applying tax/C/O.
Liqueur / sweetened-flavoured spirit	Sugar, flavour, herbs; liqueur character	Herbal or fruit liqueur	Ingredients, sugar/ABV data, label	2208.70; food safety; claims/label	Ingredients, COA, test report	Do not treat a liqueur formula as plain Baijiu.
Non-distilled fermented alcohol	No distillation step	Sake, fermented rice wine	Flow chart, spec, label	May move to 22.06	Process, ingredients, label	Outside the main spirits scope.
Ethyl alcohol ≥80% vol	ABV ≥80%, often industrial/food ingredient use	Food-grade ethanol	COA, SDS/spec, intended use	May move to 22.07; different controls	COA, SDS, contract	Do not use this finished-spirit workflow.

4. HS CODE – DUTIES – C/O

Classification should follow the beverage identity, raw material, production process, ABV, legal subheading wording and technical file. The codes below are reference branches; final tax computation comes only after the actual product is classified.

HS BRANCH

22.08 is the main review zone

Baijiu often requires testing 2208.90.99 after excluding brandy/whisky/rum/gin/vodka/liqueur/sam-su/arrack/bitters and other specific branches.

CLASSIFICATION BASIS

Process + ABV + composition

Do not classify by colour or marketing name; use specification, process flow, ingredients and label.

MFN

45% reference

Many 22.08 lines have a 45% MFN reference rate; recheck the exact tariff line on declaration date.

VAT

10% in 2026

Alcohol is excise-taxable and is excluded from the 2% VAT reduction; general VAT is 10%.

FTA

China: prioritise ACFTA review

The 2022–2027 ACFTA schedule lists many 22.08 lines, including 2208.90.99, at 5% if origin and documentation requirements are met.

LOCK POINT

HS first – tax second

Do not transfer a duty rate from 2208.90.99 to vodka/liqueur or vice versa. Classify first, then compare MFN/ACFTA/RCEP/CPTPP/EVFTA.

Bảng HS code – thuế – C/O đề xuất / HS-duty-C/O matrix

Reference HS	Suitable description/group	Classification basis	Condition	Ordinary import duty	MFN duty	VAT	C/O/FTA to review	Supporting file
2208.30.90	Whisky – other	Spirit type is whisky	Characteristics match whisky description	67.5% ref.	45% ref.	10%	FTA by origin	Spec, label, C/O
2208.40.00	Rum and other spirits distilled from fermented sugar-cane products	Raw material/process	Matches rum/cane-spirit identity	67.5% ref.	45% ref.	10%	FTA by origin	Spec, process, C/O
2208.50.00	Gin and Geneva	Gin characteristics	Matches gin identity	67.5% ref.	45% ref.	10%	FTA by origin	Spec, label, C/O
2208.60.00	Vodka	Vodka identity	Matches vodka identity	67.5% ref.	45% ref.	10%	FTA by origin	Spec, label, C/O
2208.70.10/.90	Liqueur	Formula/ABV	Depends on ABV/subheading wording	67.5% ref.	45% ref.	10%	FTA by origin	Ingredients, ABV, label
2208.90.30/.40	Other sam-su	Sam-su description + ABV	Only when the product legally fits sam-su	67.5% ref.	45% ref.	10%	FTA by origin	Spec, process, label
2208.90.99	Other – commonly tested for Baijiu	After excluding specifically named subheadings	Baijiu/other spirit supported by technical file	67.5% ref.	45% ref.	10%	ACFTA/RCEP or other FTA	Spec, process, ingredients, label, C/O

Bảng C/O/FTA ưu đãi đặc biệt cần rà theo tuyến nhập / FTA matrix

Origin/route	FTA	C/O / origin document	Preferential rate where verified	Conditions	Files	Note
China	ACFTA	Form E	5% reference for many 22.08 lines, including 2208.90.99, in 2022–2027	Correct HS, origin rule satisfied, valid document	Form E, invoice, transport docs, HS/spec	Also compare RCEP if relevant; Form E is not automatically valid.
ASEAN	ATIGA	Form D/e-Form D	Check ATIGA schedule for final HS	Meet ATIGA origin rule	C/O, invoice, transport docs	Do not reuse ACFTA rate.
EU	EVFTA	EUR.1 or qualifying origin statement	Check EVFTA schedule by HS/year	Meet origin rule and documentary requirements	Origin proof, invoice	Verify applicable year.
CPTPP	CPTPP	CPTPP origin certification	Check CPTPP schedule by HS/year	Meet origin rule	Origin certification, invoice	Verify route and documentation.

5. DOCUMENT SET & PREPARATION

Use a single source of truth – multiple procedures approach: product name, ABV, bottle size, manufacturer and origin should match across the liquor licence, food-safety file, stamp data, C/O and customs declaration.

Commercial documents

Contract, Commercial Invoice, Packing List, B/L/AWB/road transport document, C/O where preference is claimed, payment documents where relevant.

Technical/specialized file

Product specification, ingredients, ABV, process flow, original label, test report/COA; materials used for food safety, stamps and classification.

Registration/cross-check file

Liquor distribution licence, self-declaration/food-safety file, electronic stamp data, draft supplementary label and tax/origin working file.

Preparation rule: product name, brand, producer, origin, ABV, bottle size, lot/batch and HS must be cross-checked before ETA. Do not let the invoice say “white wine” when the specification clearly describes a distilled spirit.

Checklist hồ sơ theo nghiệp vụ / Documentation checklist

Document group	Required document	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Contract, Invoice, Packing List, transport document	Customs, value, reconciliation	Buyer/importer + supplier	Name/ABV/volume mismatch	Cross-check each SKU and quantity.
Classification	Spec, ingredients, process flow, label, photos	HS/tax classification	Supplier + importer	Only marketing brochure available	Request technical ABV/process evidence.
Liquor business	Distribution licence and business-scope data	Import/distribution rights	Importer	Expired/wrong entity or scope	Verify validity and scope before shipment.
Food safety	Self-declaration, testing/supporting documents; shipment inspection file where applicable	Product/shipment compliance	Importer + lab/agency	Test does not match SKU/version	Match brand, ABV, product type, batch.
Stamp/label	E-stamp data, original label, draft supplementary label	Post-clearance circulation	Importer	No stamp/label plan	Lock artwork/data before ETA.
C/O	Form E or other FTA proof	Preferential duty	Exporter/producer	HS/description/origin mismatch	Compare C/O with invoice, B/L and final HS.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

Căn cứ pháp lý cần rà / Legal basis

Legal area	Instrument	Issuing authority	Effective/application status	Role	Provision/appendix to note	Review note
Liquor business	Decree 105/2017/ND-CP; Decree 17/2020/ND-CP	Government	Currently applied with relevant amendments/decentralisation	Business conditions, import/distribution rights, international border gate requirement	Review provisions on import and distribution	Do not mislabel this as a separate stand-alone import permit where import rights derive from the distribution licence.
Licensing decentralisation	Decree 146/2025/ND-CP	Government	Effective 01/07/2025	Industrial/trade decentralisation; licensing authority	Review decentralisation and current administrative procedure	Current liquor distribution licensing is handled at provincial level.
Food safety	Decree 15/2018/ND-CP + Resolution 15/2026/NQ-CP	Government	Resolution 15 effective 06/04/2026; Decree 15 continues during suspension of Decree 46/2026	Current self-declaration and food-safety inspection mechanism	Review product category and inspection method	Update again when the amended Food Safety Law/new decree becomes effective.
Food-safety HS list	Circular 28/2026/TT-BCT	Ministry of Industry and Trade	Effective 17/07/2026	Imported HS list subject to state food-safety inspection; includes 22.08	Appendix lines under 22.08	Match final HS.
Electronic stamps	Circular 93/2026/TT-BTC	Ministry of Finance	Effective 01/07/2026	Printing, issuance, management and use of electronic alcohol stamps	Check stamp type by alcohol content	Do not use Circular 23/2021 as the main current operating basis after 01/07/2026.
Excise tax	Law 66/2025/QH15	National Assembly	Effective 01/01/2026	Excise tax rates by alcohol strength	Tax table: ≥20° = 65% in 2026; <20° = 35%	Rates increase on a statutory schedule from 2027.
Import duty	Decree 26/2023/ND-CP and current amendments	Government	Current tariff framework	MFN/ordinary duty by HS	Review 22.08 line on declaration date	Do not calculate before HS is locked.
ACFTA	Decree 118/2022/ND-CP	Government	ACFTA schedule 2022–2027	Special preferential duty for qualifying Chinese/ASEAN origin	22.08 lines; Form E/origin conditions	Many 22.08 lines are 5%, subject to exact HS and origin.
Upcoming technical regulation	Circular 39/2026/TT-BCT – QCVN 30:2026/BCT	Ministry of Industry and Trade	Effective 01/01/2027	National technical regulation for alcoholic beverages	Review transition rules	Late-2026 products should prepare for the 2027 transition.
Alcohol harm prevention	Law 44/2019/QH14	National Assembly	Effective 01/01/2020	Circulation/advertising/sales restrictions	Article 5 prohibits advertising alcohol ≥15°	Baijiu/spirits commonly exceed 15°.

Ma trận chính sách theo tình huống / Policy matrix

Goods situation	Legal basis	Possible policy	Authority (high level)	Trigger
Baijiu 40–53% bottled for commercial sale	Decrees 105/2017, 17/2020, 146/2025	Distribution licence/import right, food safety, stamp, label, excise	Provincial authority/specialized bodies, Customs, Tax	Commercial import for Vietnam distribution.
Chinese-origin Baijiu claiming preference	Decree 118/2022/ND-CP	ACFTA/Form E; preference by HS	Customs	Qualifying origin, valid C/O and transport conditions.
Alcohol below 20°	Law 66/2025/QH15	35% excise in 2026	Tax/Customs	Actual ABV <20°.
Alcohol at least 20°	Law 66/2025/QH15	65% excise in 2026	Tax/Customs	Actual ABV ≥20°.
Imported 22.08 goods	Circular 28/2026 + current Decree 15 mechanism	State food-safety inspection depending on method/exemption	Food-safety inspection body under MOIT scope	Final HS is listed and no exemption applies.
Placing alcohol on market	Circular 93/2026 + Decree 43/2017 amended by Decree 111/2021	Electronic stamp and label/supplementary label	Tax/market-surveillance and relevant bodies	Goods are sold/circulated in Vietnam.

7. PROCESSING TIME, FEES & DELAY COST

Timeline xử lý và chi phí rủi ro / Processing timeline

Stage	Task	Processing characteristic/time	Cost/fee provision	Delay risk
Pre-shipment preparation	Lock scope, HS, ABV, distribution licence, food safety, C/O	Complete before transport booking where possible	Lab/compliance/advisory cost as applicable	HS/licence problems after cargo departs.
Liquor distribution licence	Obtain new licence if importer lacks a suitable one	15 working days from receipt of a complete valid dossier under the current administrative procedure	Fees/charges under current rules	No legal foundation for the planned import/distribution scope.
Food-safety file	Self-declaration and/or state inspection file as applicable	Depends on dossier, inspection method and sampling requirements	Testing/sampling/certification where applicable	Warehouse/storage delay.
Stamp/label	Prepare electronic stamp data and supplementary label	Depends on SKU and stamp plan	Stamp/printing cost	Cleared cargo cannot be lawfully marketed on time.
Customs	Declaration, taxes, channel handling	Depends on Green/Yellow/Red channel and specialized results	Import duty, excise, VAT; storage/DEM/DET if delayed	Landed cost rises sharply.
Post-clearance	Stamp/label control, distribution, record keeping	According to circulation and retention obligations	Warehousing/distribution/post-audit	Market violation despite customs clearance.

8. PRACTICAL END-TO-END PROCESS

STEP 01

Identify product data

Collect ingredients, ABV, process flow, brand, producer, bottle size, label and intended use.

STEP 02

Lock HS/tax/C/O branch

Differentiate 22.08.30/.40/.50/.60/.70/.90; then compute MFN, ACFTA and landed taxes.

STEP 03

Review specialized policy

Check distribution licence, food safety, Circular 28/2026, e-stamp, labelling and market restrictions.

STEP 04

Complete product file

Prepare self-declaration/testing, stamp data, draft supplementary label and technical evidence.

STEP 05

Lock documents before ETA

Cross-check Invoice – PL – transport doc – C/O – spec – ABV – label – food-safety file – licence.

STEP 06

Customs declaration & channel

Declare correct description, HS, value and origin; handle Green/Yellow/Red and specialized procedures.

STEP 07

Complete inspection/tax/clearance

Complete import duty, excise, VAT and specialized results before cargo release.

STEP 08

Circulation & post-audit

Control stamps, labels, distribution channels, advertising, lot records and supplier/SKU changes.

Pre-ETA milestone: distribution licence, product spec, ABV, HS branch, food-safety mechanism and stamp plan should be locked before shipment; review Form E before final issuance.

Main blocking point: for Chinese Baijiu, one inconsistent description (“wine” vs “spirit”), wrong ABV or a Form E with mismatched HS can simultaneously affect classification, import duty, excise and food-safety documents.

9. FAQ – COMMON QUESTIONS

1. Is a separate “liquor import permit” required for Baijiu?

Do not frame it as a separate stand-alone import permit. Under the current Decree 105 framework, a business holding the appropriate liquor distribution licence has import rights and must also meet quality, food-safety, stamp, label and border-gate obligations.

2. Which HS code usually applies to Baijiu?

2208.90.99 is often a branch to review when Baijiu does not fit a specifically described spirit. Exclude whisky, rum, gin, vodka, liqueur, sam-su, arrack and bitters before finalising.

3. Is Baijiu automatically “sam-su” under 2208.90.30/.40?

No. The trade name Baijiu does not equal sam-su. Use sam-su subheadings only where the legal description and product characteristics support it.

4. What is the MFN duty on spirits under 22.08?

Many 22.08 lines have a reference MFN rate of 45% and ordinary duty of 67.5%. Recheck the exact tariff line on declaration date.

5. Can Chinese Baijiu use ACFTA preference?

Potentially yes. The 2022–2027 ACFTA schedule lists many 22.08 lines, including 2208.90.99, at 5% if the origin rule and Form E/document requirements are met.

6. What excise tax applies to 40% or 53% Baijiu in 2026?

It is alcohol at 20° or above, so the 2026 excise tax rate is 65% under Law 66/2025/QH15.

7. Is VAT 8% or 10% for spirits in 2026?

Generally 10%. Excise-taxable goods are excluded from the temporary 2% VAT reduction.

8. Does imported Baijiu require food-safety compliance?

Yes. Resolution 15/2026 currently suspends Decree 46/2026 and Decree 15/2018 continues during this period; Circular 28/2026/TT-BCT also lists heading 22.08 for state food-safety inspection.

9. Are electronic alcohol stamps required?

Imported alcohol circulated in Vietnam must be reviewed under Circular 93/2026/TT-BTC, effective 1 July 2026. Select the correct stamp type based on alcohol strength and product data.

10. Can alcohol be imported through any border gate?

Do not assume so. The liquor-business framework requires imported alcohol to enter through an international border gate; lock the route before shipment.

11. Does QCVN 30:2026/BCT already apply in September 2026?

No. Circular 39/2026/TT-BCT sets QCVN 30:2026/BCT to take effect on 1 January 2027. Late-2026 SKUs should nonetheless prepare for the transition.

12. Can 40–53% Baijiu be advertised after import?

Law 44/2019/QH14 prohibits advertising alcohol at 15° ABV or above. Legal customs clearance does not create unrestricted advertising rights.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Classification/product file

Spec – ingredients – process – ABV – label file supporting HS and tax treatment.

Shipment file

Invoice, Packing List, transport document, C/O, value documents and SKU reconciliation.

Specialized compliance file

Distribution licence, food-safety/shipment inspection file, e-stamp and product records.

Customs & tax file

Declaration, channel results, import duty/excise/VAT payment evidence and FTA records.

Label & circulation

Supplementary label, e-stamp, lot traceability, distribution channel and lawful marketing controls.

CHECK

Record retention & change control

Retain by shipment; changes in producer, formula, ABV, bottle size, origin or label trigger a new compliance review.

Required end state: the shipment is not merely “customs cleared”; it should also be documented for lawful circulation, invoicing/distribution and post-audit proof of origin, tax, food safety, stamp and label compliance.

Change warning: a change in formula, ABV, process, factory, origin, or a move from plain Baijiu to a flavoured/liqueur formulation can change HS, C/O, testing, stamps and taxes. Do not automatically reuse the old file.

11. OPERATIONAL SOLUTION

For Baijiu and spirits, the operational value is in locking product scope – HS – licence – food safety – stamp – taxes – C/O before cargo moves rather than fixing each issue after arrival.

Pre-ETA review

Check ABV, process, competing HS branches, distribution licence, food safety, stamps, label and border-gate plan before shipment/ETA.

Compliance-file control

Cross-check Invoice/PL/C/O against spec, label, testing, food-safety documents and stamp data.

Operations & customs coordination

Track documentation, declaration, food-safety inspection, taxes and delivery; flag bottlenecks before storage/DEM/DET costs arise.

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