Beer imports combine several compliance layers at once: HS classification by beer type and ABV, self-declaration, state food-safety inspection, import duty, special consumption tax, VAT, labelling and customs-clearance location. A wrong ABV, misclassified malt beverage, or inconsistent food-safety dossier can trigger amendment requests, delays and storage/DEM/DET costs.

This E2E map focuses on canned beer, bottled beer and packaged draft/keg beer made from malt imported for commercial circulation in Vietnam. Non-alcoholic beer and mixed fermented beverages are treated as separate branches to avoid automatically using heading 2203.

Operational reference for importers/exporters · Legal review updated to 11 Sep 2026.

1. QUICK SUMMARY & SCOPE

PRODUCT

Malt beer

Canned, bottled and packaged draft/keg beer. Identify dark/brown beer versus other beer and verify actual ABV.

Branches to review

2203.00.11 / 2203.00.19 / 2203.00.91 / 2203.00.99; non-alcoholic beer requires review of 2202.91.00.

FOOD SAFETY

Self-declaration + state inspection

Decree 15/2018 is the current operating framework; heading 2203 is included in Circular 28/2026/TT-BCT for imported-food inspection.

MARKET

Labels & circulation

Original/Vietnamese supplementary labels must match the product dossier; alcohol-and-beer harm-prevention rules apply to advertising/sales.

TAX

Landed cost

Reference MFN for heading 2203 is 35%; beer SCT is 65% in 2026; VAT is 10%. A valid origin document may change import duty.

BLOCKER

ABV – HS – dossier

Wrong ABV, wrong product nature, inconsistent C/O/HS, declaration/test/label mismatch or wrong customs location may delay clearance.

Scope: commercial imports of finished beer. Samples, exhibitions, processing, export-processing, bonded warehouse, gifts or other special purposes require a separate exemption/exception review.

Warning: wording such as “beer”, “malt beverage” or “0.0 beer” on an invoice does not by itself determine HS. Review ingredients, fermentation/de-alcoholisation process, beer type and ABV.

2. KEY TERMS & WHY THEY MATTER

HS Code

Classification drives tax and many compliance requirements. Malt beer is in heading 22.03 but must be further classified to the 8-digit line.

ABV

Alcohol by Volume

Alcohol strength by volume. Heading 2203 distinguishes lines at the threshold of not exceeding 5.8% vol.

SELF

Self-declaration

Ordinary packaged beer falls under the self-declaration mechanism of Decree 15/2018 unless another rule applies.

FSI

Imported-food inspection

Imports may be subject to reduced, normal or tightened food-safety inspection depending on Decree 15 conditions.

SCT

Special Consumption Tax

Beer is subject to SCT. The rate is 65% in 2026 and rises under the statutory schedule.

C/O

Origin document

Supports FTA preferential import duty where origin rules and documentary requirements are met.

Why it matters: ABV and product nature affect HS; HS then affects import duty, origin analysis and parts of the compliance workflow.

Remember: can/bottle/keg is packaging, not the primary HS criterion. Do not classify simply from “canned beer” or “bottled beer”.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Before ordering, obtain at least: ingredient list/formula, manufacturing flow, beer type, ABV, specification/COA, original label, pack size, packaging type, manufacturer and origin.

BẢNG PHÂN LOẠI SẢN PHẨM CHI TIẾT / DETAILED CLASSIFICATION / 详细分类表

Product group/scenario	What to verify	Examples	Evidence	Possible policy	Documents to cross-check	Application note
Dark/brown beer ≤5.8% vol	Beer type, malt, ABV	Stout/porter ≤5.8%	Spec, COA, label, process	Food safety, HS, tax, SCT	Invoice, PL, B/L, C/O, declaration	Reference branch 2203.00.11
Other dark/brown beer	Dark/brown beer not in ≤5.8% line	Strong stout/porter	Spec, COA, label	Same	Same	Reference branch 2203.00.19
Other beer incl. ale ≤5.8% vol	Not dark/brown; ABV ≤5.8%	Lager, pilsner, ale	Spec, COA, label	Food safety, HS, tax, SCT	Shipment file	Reference branch 2203.00.91
Other beer, residual line	Within heading 2203 but not above	Strong lager/ale	Spec, COA, label	Food safety, HS, tax, SCT	Shipment file	Reference branch 2203.00.99
Non-alcoholic beer	ABV and de-alcoholisation/final product nature	Non-alcoholic beer	Formula, process, alcohol test, label	Food safety; tax by different HS	Spec, test, label	Review 2202.91.00; do not assume 2203
Flavoured/mixed malt beverage	Malt ratio, added alcohol/flavour/juice, final nature	Flavoured malt/fermented mix	Quantitative formula + flow chart	May move to 2206 or another heading	Formula, process, marketing label	Eliminate competing headings before declaration

4. HS CODE – TAX – ORIGIN

The HS lines below are reference branches only. Final classification should follow product nature, beer type and ABV. Tax and FTA treatment must follow the final HS and the declaration date.

Branches to review

2203.00.11 / 2203.00.19 / 2203.00.91 / 2203.00.99; non-alcoholic beer requires review under 2202.91.00.

CLASSIFICATION

Basis for finalising HS

Confirm malt-beer character, dark/brown versus other beer, ABV, and exclude mixed/flavoured malt beverages or competing headings.

IMPORT DUTY

MFN & ordinary rate

Reference MFN for the listed 2203 lines is 35%. The ordinary tariff must be checked separately under Decision 15/2023/QD-TTg and the origin conditions; it should not be mechanically inferred from the MFN rate.

VAT & SCT

Import-stage domestic taxes

Current VAT is 10%; beer SCT for 2026 is 65%. Use the rate applicable when the tax obligation arises.

ORIGIN

FTA by import route

A valid C/O or origin proof may reduce import duty; compare the relevant FTA using the final HS and actual origin.

PRE-FILING LOCK

Data that must match

Beer type, ABV, formula/process, producer, origin, C/O, food-safety dossier, labels and customs location under Decision 31/2026.

HS – TAX – C/O

Reference HS	Suitable description	Classification basis	Condition	Ordinary import duty	MFN import duty	VAT	Origin/FTA to review	Evidence
2203.00.11	Dark/brown beer ≤5.8% vol	Beer type + ABV	Matches heading 2203	Review Decision 15/2023; do not lock without conditions	35% reference	10%	By origin/FTA	Formula, spec, COA, label
2203.00.19	Other dark/brown beer	Beer type + ABV	Not 2203.00.11	Same	35% reference	10%	By origin/FTA	Spec, COA, label
2203.00.91	Other beer incl. ale ≤5.8% vol	Beer type + ABV	Matches description	Same	35% reference	10%	By origin/FTA	Spec, COA, label
2203.00.99	Other beer, residual line	Beer type + ABV	Not above lines	Same	35% reference	10%	By origin/FTA	Spec, COA, label
2202.91.00	Non-alcoholic beer	Non-alcoholic final nature	Prove actual product nature	Review by final HS	Review current tariff	Review by HS policy	By origin/FTA	Formula, process, alcohol test, label

FTA / C/O

Origin route	FTA	Origin document	Preferential rate	Conditions	Documents	Note
ASEAN	ATIGA	Form D or permitted origin proof	Check 2026 schedule using final HS	Meets origin rule	C/O, invoice, B/L, HS	Compare with MFN before landed-cost lock
China	ACFTA / RCEP	Form E or RCEP origin proof	Check relevant schedule	Origin + transport conditions	Origin proof, invoice, B/L	Choose a valid, beneficial route
Korea	VKFTA / RCEP	Agreement-specific proof	Check relevant schedule	Meets origin rule	C/O/origin proof	Do not assume every FTA line is 0%
Japan	VJEPA / AJCEP / CPTPP / RCEP	Agreement-specific proof	Check relevant schedule	Correct rule and documentation	Origin proof	Multiple preferential routes may exist
EU / UK	EVFTA / UKVFTA	Agreement-specific origin proof	Check 2026 schedule	Meets origin requirements	Origin proof, invoice, transport	Do not interchange proof across agreements

Origin checklist: form/proof; origin criterion; HS; description; quantity; invoice; third-party invoice if any; transport; issue date; validity and verification.

5. DOCUMENT SET & PREPARATION

Use one source of truth: product name, producer, origin, ABV, pack size, lot/batch, HS and label data should remain consistent across technical, food-safety and customs files.

Commercial documents

Contract/PO, Commercial Invoice, Packing List, B/L or AWB, valuation evidence and origin proof where preferential duty is claimed.

Technical/compliance documents

Ingredient list/formula, process, specification, COA/test report, ABV, original label, translation and self-declaration dossier.

Registration/cross-check pack

Imported-food inspection file, exemption/reduction evidence if applicable, and master data for customs–C/O–label cross-check.

Preparation principle: lock draft Invoice, C/O, label and food-safety data before ETA; do not wait for arrival to check ABV, HS or product description.

CHECKLIST

Document group	Required documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Contract/PO, Invoice, Packing List	Customs, valuation	Seller + Importer	Description/quantity/UOM mismatch	Cross-check against master data
Transport	B/L/AWB, Arrival Notice	Cargo release/customs	Forwarder/carrier	Wrong consignee/port/quantity	Approve draft before issue
Technical	Formula, process, spec, COA, ABV	HS, food safety	Supplier + Importer	Only marketing brochure available	Request version-controlled technical file
Food safety	Self-declaration, test report, shipment file	Declaration/state inspection	Importer	Test scope mismatches product/label	Check parameters and sample identity
Origin	C/O/origin proof	FTA	Exporter	HS/description/invoice mismatch	Pre-check draft proof
Label	Original + Vietnamese information	Market circulation	Importer	ABV/origin/importer mismatch	Approve artwork before use
Customs	Declaration + supporting docs	Clearance	Importer/broker	Commercial-name-only HS; wrong location	Check Decision 31/2026 + HS + food-safety file

6. LEGAL BASIS – SPECIALISED POLICY MATRIX

LEGAL BASIS

Legal group	Instrument	Issuer	Status/date	Role	Key point	Review note
Food safety	Food Safety Law 55/2010/QH12	National Assembly	Current framework	General food-safety obligations	Imported foods and operator responsibility	Read with current implementing rules
Operating food-safety framework	Decree 15/2018/ND-CP	Government	Continues during suspension of Decree 46/2026	Self-declaration; imported-food inspection; exemptions/methods	Arts. 4–5; imported-food inspection chapter	Key operating basis as of 11 Sep 2026
2026 transition	Resolution 15/2026/NQ-CP dated 06 Apr 2026	Government	Effective 06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026; keeps Decree 15/2018 operating	Arts. 1–2	Mandatory 2026 update
Imported-food list	Circular 28/2026/TT-BCT	MOIT	Effective 17 Jul 2026	List subject to state food-safety inspection under MOIT	Heading 22.03 beer made from malt	Currently effective
Current alcoholic-beverage QCVN	QCVN 6-3:2010/BYT	MOH	Operating as of 11 Sep 2026	Safety criteria for alcoholic beverages	Scope/criteria for beer	Use for current dossiers/testing
2027 QCVN transition	Circular 39/2026/TT-BCT; QCVN 30:2026/BCT	MOIT	Effective 01 Jan 2027	New quality, food-safety and management regulation for alcoholic beverages	Arts. 2–3 of Circular 39/2026; QCVN 30:2026/BCT technical requirements	Products self-declared before the Circular was issued may continue using that declaration for 12 months from 01 Jan 2027, except where a food-safety warning applies
MFN tariff	Decree 26/2023/ND-CP and relevant amendments	Government	Check on declaration date	Preferential import tariff	Heading 2203	Reference MFN 35% for listed 2203 lines
SCT	Law 66/2025/QH15; Decree 360/2025/ND-CP	National Assembly/Government	From 01 Jan 2026	Special consumption tax	Beer rate schedule	65% in 2026
VAT	Law 48/2024/QH15; Law 09/2026/QH16; Decrees 181/2025 and 144/2026	National Assembly/Government	Per each instrument	VAT on imports	Rate/tax base	Beer currently 10%
Labelling	Decree 43/2017/ND-CP as amended by 111/2021	Government	Current	Imported/circulated goods labels	Mandatory particulars/supplementary label	Approve before sale
Alcohol & beer harms	Law 44/2019/QH14; Decree 24/2020/ND-CP	National Assembly/Government	Current	Advertising, sales and harm-prevention obligations	E-commerce, under-18 controls, advertising	Do not confuse with liquor-trading licence
Customs location	Decision 31/2026/QD-TTg	Prime Minister	Effective 14 Aug 2026; replaces Decision 23/2019	Goods requiring customs at entry checkpoint	Heading 2203 beer; exceptions in Decision	Critical post-14 Aug 2026 update

POLICY MATRIX

Scenario	Basis to review	Possible policy	Authority level	Trigger
Commercial malt beer HS 2203	Decree 15/2018 + Circular 28/2026	Self-declaration + imported-food inspection	Food-safety/MOIT authorities	Imported for circulation
Eligible for reduced inspection	Decree 15/2018	Reduced inspection	Food-safety inspection body	Statutory compliance/certification conditions
Neither reduced nor tightened	Decree 15/2018	Normal inspection	Food-safety inspection body	Standard inspection routing
Risk/non-compliance case	Decree 15/2018	Tightened inspection	Food-safety inspection body	Statutory risk triggers
Non-alcoholic beer	HS schedule + Circular 28/2026	Review 2202.91.00 and relevant policy	Customs + food-safety authorities	Product truly non-alcoholic
HS 2203 customs clearance	Decision 31/2026	Entry-checkpoint customs, subject to Decision exceptions	Customs	Declarations from 14 Aug 2026 and goods in list
Market/e-commerce	Decrees 43/2017,111/2021; Law 44/2019; Decree 24/2020	Labels + alcohol/beer market obligations	Market surveillance/competent authority	Sale, advertising or e-commerce

7. TIMING, FEES & DELAY COSTS

Do not promise one fixed lead time for every beer shipment. Timing depends on the food-safety inspection method, dossier quality, sampling/testing and customs channel. Manage milestones rather than a blanket day count.

Stage	Main work	Timing management	State fee/tax	Service cost	Delay risk
Preparation	Lock formula/spec/ABV/HS/label/declaration	Before shipment	Case-specific	Testing, translation, advisory	Wrong HS/label; rework
Registration/intake	Prepare imported-food inspection file	Before/around ETA per applicable process	Only lawful charges if applicable	Agent/document service	Cargo arrives before file is ready
Inspection/review	Document review; sampling where required	Varies by inspection method	Per applicable rules	Lab fee if required	Clearance delay
Supplement/testing	Correct file or additional tests	Only if triggered	Not assumed	Lab/courier/storage	Storage/DEM/DET increase
Result + customs	Complete specialised result, declaration and taxes	Depends on customs channel/file	Import duty, SCT, VAT	Broker/logistics	Late release
Post-clearance	Labels, records, market control	Ongoing	As obligations arise	Warehouse/compliance	Post-audit or label correction

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product data

Collect formula/process/spec/COA/ABV/label and distinguish malt beer, non-alcoholic beer or mixed/fermented beverage.

STEP 02

Lock HS – tax – origin branch

Branch 2203.00.11/19/91/99 or competing heading; only then model MFN/FTA, SCT and VAT.

STEP 03

Review specialised policy

Check Decree 15/2018, Circular 28/2026, QCVN 6-3:2010/BYT currently operating, Decision 31/2026, and the Circular 39/2026 / QCVN 30:2026/BCT transition from 1 Jan 2027.

STEP 04

Complete product dossier

Prepare self-declaration, suitable test report, Vietnamese label content and a consistent technical file.

STEP 05

Lock documents before ETA

Pre-check Invoice, PL, B/L, C/O, lot/quantity, ABV, producer/origin and imported-food file.

STEP 06

Declare & handle customs channel

Use the correct location under Decision 31/2026; Green/Yellow/Red channels are handled per customs request and actual file.

STEP 07

Finish inspection – tax – release

Complete food-safety result if applicable, pay import duty/SCT/VAT and release cargo.

STEP 08

Circulate – retain records – audit

Verify labels before sale; keep declaration, tests, shipment docs, C/O and customs file; control supplier/formula/ABV changes.

Before ETA: lock HS branch + ABV + label + declaration/testing + draft origin proof; these are expensive to correct after the container reaches port.

Main blocker: from 14 Aug 2026, malt beer HS 2203 is covered by Decision 31/2026/QD-TTg on customs-clearance location. Do not keep using a checklist based only on superseded Decision 23/2019.

9. FAQ

1. Is a separate beer import licence required?

Generally, there is no standalone “beer import licence” merely because the goods are beer. Customs, food safety, tax, labelling, customs-location and market rules still apply.

2. Is a liquor-trading licence required just to import beer?

Do not equate beer with the licensing regime for “liquor”. Beer is regulated under alcohol-and-beer harm-prevention rules, but a liquor-trading licence is not automatically an import condition for beer.

3. Do cans and bottles have different HS codes?

Not merely because of packaging. Heading 2203 subdivisions mainly follow beer type and ABV; can/bottle/keg describes packaging, not the core HS criterion.

4. Which line commonly applies to 5% lager?

If it is malt beer, not dark/brown, including ale, and ABV does not exceed 5.8%, 2203.00.91 is a common candidate. Still eliminate competing product descriptions first.

5. Does non-alcoholic beer use heading 2203?

Do not assume so. 2202.91.00 is specifically listed for non-alcoholic beer; verify ABV, process and final product nature.

6. Must imported beer be self-declared?

Ordinary packaged beer for market circulation falls under Decree 15/2018 self-declaration unless an exemption or different product regime applies.

7. Is every beer shipment inspected in the same way?

No. Decree 15/2018 provides reduced, normal, tightened inspection and exemption cases. The correct route depends on the shipment and compliance history.

8. What is the 2026 beer SCT rate?

65% under Law 66/2025/QH15. The statutory schedule rises to 90% from 2031.

9. Does beer receive the 2-point VAT reduction in 2026?

Beer is SCT-liable and is outside that VAT reduction policy; the operating VAT rate is 10%, subject to recheck at declaration date.

10. Can a C/O reduce SCT?

No. Origin proof may reduce preferential import duty if valid; SCT and VAT follow their separate tax laws.

11. Must beer be cleared at the entry checkpoint?

For malt beer HS 2203, yes under Decision 31/2026/QD-TTg, subject to the Decision’s specified exceptions allowing other customs locations.

12. Should the dossier be reviewed when producer or ABV changes?

Yes. Producer, formula, ABV, origin, packaging or claims may change HS, declaration/testing, origin or label treatment; run change control before the next shipment.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product/classification file

Technical file supports product nature, beer type, ABV and the selected HS branch.

Shipment file

Invoice, PL, B/L/AWB, C/O, lot/quantity, customs value and declaration data match.

Specialised file

Self-declaration, testing and imported-food inspection result/file are retained as applicable.

Customs & tax file

Keep declaration, import duty, SCT, VAT evidence and FTA basis where claimed.

Label & circulation

Control original/supplementary label, importer, origin, ABV and mandatory information before sale.

CHECK

Records & change control

Version-control supplier, formula, ABV, pack size, artwork and origin route.

Required end state: customs release is only one milestone; retain enough evidence to support classification, food safety, origin, tax and label compliance in a post-audit.

Change-control warning: do not reuse an old dossier after changes to supplier/producer, formula, ABV, origin or label without re-review.

11. TGIMEX SOLUTION

TGIMEX can support pre-ETA compliance screening and operational coordination so blockers are identified before cargo arrival rather than after storage costs start.

Pre-ETA review

Cross-check product – HS – ABV – tax – origin – food safety – label – customs location before arrival.

Compliance document control

Cross-check Invoice/PL/B/L/C/O against technical file, self-declaration, test report and labels.

Logistics & clearance coordination

Coordinate documentation, specialised inspection, declaration and entry-checkpoint operations based on the actual shipment.

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