Whisky is a high-compliance import product. Errors in HS classification, ABV, alcohol distribution eligibility, food-safety records, electronic alcohol stamps, labeling or C/O can delay clearance and add logistics cost. This guide provides an E2E pre-ETA control map.

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

1. QUICK SUMMARY & SCOPE

PRODUCT

Whisky

Distilled spirit, usually ≥20% ABV. This guide does not automatically cover vodka, brandy, liqueur, RTD or wine.

REFERENCE HS

2208.30.10 / 2208.30.90

2208.30.10 for containers over 5 litres; 2208.30.90 for other whisky.

LICENCE + FOOD SAFETY + CONFORMITY

Licence + food safety

For commercial whisky imports, review the alcohol distribution licence, imported food-safety inspection under Circular 28/2026/TT-BCT, and conformity declaration under QCVN 6-3:2010/BYT and Circular 14/2026/TT-BKHCN.

MARKET

Label + alcohol stamp

Review Vietnamese labeling/supplementary labeling, imported alcohol e-stamps under Circular 93/2026/TT-BTC, and the conformity mark before market circulation.

TAX

MFN 45% · VAT 10% · SCT 65%

2026 SCT is 65% for alcohol ≥20% ABV; FTA treatment may change import duty only.

BLOCKERS

ABV · pack size · C/O · food-safety file

Inconsistent ABV, container size, licence, C/O or food-safety documentation can stop the shipment.

Scope: whisky imported for commercial circulation in Vietnam; this guide does not automatically apply to wine, vodka, brandy, liqueur, RTD, food-grade ethanol or semi-finished alcohol.

Warning: never lock HS or landed cost from the word “whisky” alone. Verify direct container size, ABV, origin, C/O and effective rules on the declaration date.

2. KEY TERMS & WHY THEY MATTER

Whisky is not just a product name. A change in ABV, direct-container size, origin or gift-set configuration can change HS, tax and compliance treatment.

Classification code

HS drives import duty and policy review; whisky splits between 2208.30.10 and 2208.30.90 by direct container size.

ABV

Alcohol by volume

ABV directly affects special consumption tax; commercial whisky is generally at or above 20% vol.

FOOD SAFETY

Imported food control

Whisky must be reviewed under the self-declaration/imported food-safety regime of Decree 15/2018/ND-CP, which continues during the suspension of Decree 46/2026, and separately for conformity declaration under QCVN 6-3:2010/BYT.

C/O

Proof of origin

A valid origin document can support special preferential import duty under an FTA but does not replace SCT, VAT or food-safety obligations.

Why this matters: shared terminology and source data prevent purchasing, logistics and customs teams from describing the same SKU differently.

Key point: commercial terms such as Scotch, single malt or blended whisky do not by themselves determine the 8-digit HS code.

3. DETAILED PRODUCT IDENTIFICATION

Product/scenario	Key identification point	Example	Evidence	Possible policy	Documents to cross-check	Application note
Retail whisky ≤5L direct container	Whisky name, ABV, bottle size	Scotch/Bourbon/Irish/Japanese whisky	Label, COA/spec, product sheet	HS 2208.30.90; alcohol licence; food safety; stamp; label; conformity declaration/conformity mark	Invoice, PL, B/L, C/O, food-safety dossier	Do not use 2208.30.10 merely because a carton totals >5L.
Whisky in direct container >5L	Size of the immediate container	Keg/can/bulk container >5L	Packing spec, photos, invoice	HS 2208.30.10 plus applicable alcohol controls; conformity declaration/conformity mark	Packing spec, contract, transport docs	The direct container is the key, not total shipment volume.
Whisky gift set	Accessories included	Bottle + glass + gift box	BOM/set list, photos	Set classification or split declaration may need review	Detailed invoice, PL, images	Do not assume the whole set is always classified solely as whisky.
Samples/non-commercial	Purpose, quantity, volume	Tasting/R&D sample	Purpose letter, proforma invoice	Separate treatment may apply but exemptions are not automatic	Purpose file, value, quantity	Do not equate ‘sample’ with blanket exemption.

4. HS CODE – DUTY – C/O

REFERENCE HS

2208.30.10 / 2208.30.90

2208.30.10 for containers over 5 litres; 2208.30.90 for other whisky.

CLASSIFICATION

GRI + actual dossier

Do not classify from trade name alone.

MFN

45%

Reference MFN for HS 2208.30.

VAT

10%

Alcohol subject to SCT is not assumed eligible for general VAT reduction.

C/O / FTA

Route-specific

Check the applicable preferential tariff on declaration date.

LOCK

ABV + direct container

Key data before tax calculation.

Reference HS	Suitable description	Classification basis	Condition	Ordinary duty	MFN	VAT	FTA/C/O review	Evidence
2208.30.10	Whisky in containers over 5 litres	Heading 22.08, whisky subheading	Immediate container >5L	Ref. 67.5%	45%	10%	EVFTA/UKVFTA/CPTPP/RCEP/ATIGA etc.	Label, packing spec, C/O, invoice
2208.30.90	Other whisky	Heading 22.08, whisky subheading	Typical retail bottle ≤5L	Ref. 67.5%	45%	10%	By origin route and applicable ROO	Label, COA/spec, C/O, invoice

2026 SCT: alcohol at or above 20% ABV is taxed at 65%; the statutory rate rises from 2027 onward. Reconfirm landed cost against the declaration date.

Origin route	FTA	Origin document	Special preferential duty	Conditions	Evidence	Note
EU	EVFTA	EUR.1 / applicable origin proof	Check effective EVFTA schedule on declaration date	Correct HS, origin, transport, document	Origin proof, invoice, transport docs	Do not infer rate from brand name.
UK	UKVFTA	Valid origin proof	Check current UKVFTA schedule	Meet rule of origin	Origin proof, invoice, B/L	Relevant for Scotch whisky.
Japan	CPTPP/RCEP/VJEPA	As selected agreement requires	Check current schedule	Meet selected agreement ROO	Origin proof, invoice	Compare agreements for the lawful best rate.
ASEAN	ATIGA/RCEP	Form D or RCEP proof	Check current schedule	Origin and direct-consignment rules	C/O, transport docs	Transit through ASEAN does not create ASEAN origin.

5. DOSSIER & PREPARATION

Commercial file

Contract/PO, Commercial Invoice, Packing List, B/L or AWB, Arrival Notice, C/O if claiming preference.

Technical/specialized file

Original label, Vietnamese label artwork, COA/spec, ingredients, ABV, size; self-declaration and food-safety inspection documents where applicable. The technical file should also support conformity declaration under QCVN 6-3:2010/BYT and use of the conformity mark before circulation.

Registration/cross-check file

Alcohol distribution licence/eligibility, imported alcohol electronic-stamp records, one-source data cross-check.

File principle: one SKU should have one source dataset; item name, manufacturer, ABV, package size, origin and SKU code must match across all documents.

File group	Required documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, PL, Contract/PO	Value, quantity, terms	Importer + supplier	Mismatch in item name/ABV/pack	Cross-check each SKU against label/spec.
Transport	B/L/AWB, Arrival Notice	Customs and cargo release	Forwarder/carrier	Wrong consignee/package count	Check booking, manifest, invoice.
Food safety	Self-declaration, inspection file, COA/test	Specialized inspection	Importer + lab/specialist	Sample/label/ABV mismatch	Use one SKU/manufacturer/ABV dataset.
Alcohol	Distribution licence; e-stamp file	Import/circulation condition	Importer	Expired or unsuitable scope	Verify validity before booking.
Origin	C/O/origin proof	Preferential duty	Exporter/importer	Wrong HS/invoice/criterion	Review form, date, description, HS, transport.
Label	Original + Vietnamese supplementary label	Circulation/post-clearance	Importer	Missing mandatory data	Approve artwork before mass printing.
Conformity	Conformity declaration; conformity assessment/certification evidence where the applicable method requires it; conformity-mark records	Before circulation and for post-market review	Importer + conformity-assessment body where required	Completing food self-declaration but omitting conformity	Cross-check QCVN 6-3:2010/BYT, Circular 14/2026/TT-BKHCN and product evidence.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

Area	Instrument	Issuer	Status	Role	Key point	Review note
Import tariff	Decree 26/2023/ND-CP as currently amended; Decision 15/2023/QD-TTg	Government/Prime Minister	Applicable	MFN and ordinary import duty	HS 2208.30.10/2208.30.90 have MFN 45%; ordinary rate follows the 150%-of-MFN rule where applicable	Lock HS before calculating tax.
Alcohol trade	Decree 105/2017/ND-CP amended by Decree 17/2020/ND-CP	Government	Applicable	Alcohol import and trading conditions	Alcohol at or above 5.5% is under the licensing regime; a licensed alcohol distributor may import within the permitted scope	Whisky normally exceeds the 5.5% threshold.
Licence delegation	Decree 146/2025/ND-CP	Government	From 1 Jul 2025	Delegation for alcohol distribution licences	Authority for alcohol distribution licences is delegated to the provincial People’s Committee; published processing time for a new licence is 15 working days after a valid complete file	Do not state MOIT as the current licensing authority.
Food safety – current regime	Decree 15/2018/ND-CP; Resolution 15/2026/NQ-CP	Government	Currently applicable while Decree 46/2026 and Resolution 66.13/2026 are suspended	Self-declaration and imported-food controls	Resolution 15/2026 keeps Decree 15/2018 in force during the suspension	Recheck when the amended Food Safety Law and new guiding decree take effect.
Imported food list	Circular 28/2026/TT-BCT	MOIT	From 17 Jul 2026	State food-safety inspection list	Both 2208.30.10 and 2208.30.90 are listed	Still check any lawful exemption/reduced-inspection pathway.
Alcoholic-beverage conformity	QCVN 6-3:2010/BYT; Circular 14/2026/TT-BKHCN	MOH/MST	Circular 14 effective 25 May 2026	Conformity declaration and conformity mark	MST official guidance dated 11 Aug 2026 confirms food self-declaration does not replace conformity declaration for alcoholic beverages within QCVN scope	Lock the applicable conformity-assessment/certification method for the actual product.
Goods labeling	Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP	Government	Applicable	Original/Vietnamese supplementary label	Align product name, net quantity, ABV, ingredients and responsible entity with the actual dossier	Approve artwork before circulation.
Alcohol e-stamp	Circular 93/2026/TT-BTC	MOF	From 1 Jul 2026	Printing, issuance, management and use of alcohol e-stamps	Circular 93/2026 replaces Circulars 23/2021 and 31/2025; previously issued old-form stamps may continue until exhausted	Use Circular 93/2026 as the current operating basis.
SCT	Special Consumption Tax Law 66/2025/QH15	National Assembly	From 1 Jan 2026	Special consumption tax	Alcohol ≥20%: 65% in 2026; alcohol below 20% follows its separate rate branch	Lock actual ABV and tax point.
VAT	Decree 174/2025/ND-CP; current VAT Law	Government/National Assembly	VAT-reduction policy through 31 Dec 2026	VAT on import	Alcohol is SCT-liable and excluded from the 2% VAT reduction; operational reference is 10%	Recheck after the 2026 policy period.
Customs location	Decision 31/2026/QD-TTg	Prime Minister	From 14 Aug 2026	Goods subject to import-border-gate customs formalities	The appendix lists the whole 2208 heading, so whisky is within scope, subject to the Decision’s statutory exceptions	Do not state the rule as absolute where an exception applies.

Scenario	Legal basis	Potential policy	Authority level	Trigger
Commercial whisky ≥5.5% ABV	Decree 105/2017 + Decree 17/2020 + Decree 146/2025	Alcohol distribution licence/import eligibility	Provincial People’s Committee/assigned authority	Import for commercial distribution.
Whisky HS 2208.30	Circular 28/2026 + Decree 15/2018 + Resolution 15/2026	State food-safety inspection	Assigned/designated inspection body	No applicable exemption.
Whisky within QCVN 6-3:2010/BYT	QCVN 6-3:2010/BYT + Circular 14/2026/TT-BKHCN	Conformity declaration and conformity mark before circulation	Receiving authority/conformity-assessment body as applicable	Alcoholic beverage within QCVN scope.
Whisky circulated in Vietnam	Labeling decrees + Circular 93/2026/TT-BTC	Vietnamese label/supplementary label + alcohol e-stamp	Relevant market/customs/tax authority	Market release.
FTA-origin whisky	Special preferential tariff + ROO	Preferential import duty	Customs	Valid origin proof and ROO.
Whisky under heading 2208	Decision 31/2026/QD-TTg	Review import-border-gate customs location	Customs	Listed import and no statutory exception.

7. TIMELINE, FEES & RISK COSTS

Step	Recommended timing	Fees/costs	Delay risk	Note
Lock SKU/HS/ABV	Before PO/booking	Internal	Wrong tax/classification baseline	Confirm label, size, ABV.
Licence + food-safety review	Before ETA	Depends on dossier/test	Cannot complete compliance	If the importer must obtain a new alcohol distribution licence, the currently published administrative processing time is 15 working days from receipt of a complete valid dossier; food-safety and conformity timelines vary with the actual file and assessment method.
C/O + documents	Before ETA	Supplier-dependent	Loss of preference	Review draft before issue.
Customs/food-safety inspection	When file is ready	Taxes + inspection/test if any	Storage/DEM/DET	Depends on customs channel and inspection.
Post-clearance	Before circulation	Stamp/label/warehouse	Post-market enforcement risk	Retain lot file and change-control records.

8. PRACTICAL E2E PROCESS

STEP 01

Identify product data

Lock whisky type, ABV, direct-container size, manufacturer, origin, SKU and import purpose.

STEP 02

Lock HS/tax/C/O branch

Distinguish 2208.30.10 vs 2208.30.90 and calculate MFN/FTA, SCT and VAT for the actual declaration date.

STEP 03

Review specialized policy

Check the alcohol distribution licence, food safety, conformity declaration/mark, labeling, e-stamps under Circular 93/2026 and import-border-gate rules.

STEP 04

Complete product compliance file

Finalize self-declaration/testing, imported food-safety documents and the QCVN 6-3:2010/BYT conformity-declaration file before market circulation.

STEP 05

Freeze pre-ETA documents

Cross-check Invoice, PL, B/L/AWB, C/O, label, COA/spec and licence.

STEP 06

Customs declaration & channel handling

Declare HS, value, tax and origin; handle Green/Yellow/Red channel and specialized inspection.

STEP 07

Complete inspection/tax/clearance

Pay taxes, finish food-safety/physical inspection if triggered, release cargo and control labels/stamps.

STEP 08

Market release, retention & audit

Release only when stamp/label and compliance file are ready; retain tax, origin, food-safety and lot records.

Pre-ETA milestone: alcohol licence/eligibility, food safety, draft C/O, label, ABV, packing method and the conformity-file path should be reviewed before arrival.

Main blockers: unsuitable licence, incomplete food-safety file, omitted conformity declaration/mark, no label/e-stamp plan, invalid C/O, or inconsistent ABV/package data.

9. FAQ

1. Does whisky import require an alcohol licence?

For commercial imports of alcoholic beverages at or above the regulatory threshold, review Decree 105/2017 as amended; licensed alcohol distributors are permitted to import within scope.

2. What HS codes apply to whisky?

Use 2208.30.10 for whisky in containers over 5 litres and 2208.30.90 for other whisky, subject to actual packing and product evidence.

3. Is imported whisky subject to food-safety inspection?

Yes, as a managed food product. From 17 Jul 2026, both whisky codes are on MOIT’s imported food list for state food-safety inspection, unless an exemption applies.

4. Does whisky need product self-declaration?

Review self-declaration under Decree 15/2018 for packaged food/beverage products before circulation, based on the actual product file.

5. What is the 2026 SCT rate?

For whisky at or above 20% ABV, the 2026 special consumption tax rate is 65%. Alcohol below 20% must be reviewed under the 35% branch.

6. Can VAT be reduced to 8%?

Do not assume 8% for whisky. Goods subject to SCT are generally excluded from broad VAT reductions; operational reference remains 10%, subject to law on the declaration date.

7. Can C/O reduce SCT or VAT?

No. C/O may reduce import duty under an FTA; SCT and VAT remain governed separately.

8. A 700ml bottle packed 12 per carton: is it 2208.30.10?

Normally no. The criterion is the direct whisky container, not the aggregate volume of the transport carton.

9. Is an imported alcohol electronic stamp required?

Yes. From 1 Jul 2026 the current operating basis is Circular 93/2026/TT-BTC, which replaces Circulars 23/2021 and 31/2025. Old-form stamps already issued may continue to be used until exhausted.

10. Is a Vietnamese supplementary label required?

If the original label does not contain all mandatory Vietnamese information, a supplementary Vietnamese label is required before circulation, and it must match the compliance dossier.

11. Does whisky require a conformity declaration and conformity mark?

Yes where the product falls within QCVN 6-3:2010/BYT. MST’s official guidance dated 11 Aug 2026 states that food self-declaration under Decree 15/2018 is not a basis for exemption from conformity declaration; the conformity mark must then be used as required.

12. Must customs formalities be done at the import border gate?

From 14 Aug 2026, review Decision 31/2026/QD-TTg for listed goods and statutory exceptions; do not automatically route the declaration to an inland customs office.

10. REQUIRED OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product/classification file

Label, COA/spec, ABV, package size, photos, description and HS rationale.

Shipment file

Invoice, PL, B/L/AWB, Contract/PO, Arrival Notice.

Specialized compliance file

Applicable alcohol licence, food self-declaration/imported food-safety file, conformity declaration and conformity-mark records under QCVN where applicable.

Customs & tax file

Declaration, tax payment evidence, C/O, valuation and HS explanation if needed.

Label/market file

Original label, Vietnamese label, imported alcohol e-stamp and lot traceability file.

CHECK

Retention & change control

Re-review if supplier, plant, ABV, bottle size, label, origin or gift-set structure changes.

Target output: a file set that can explain classification, taxes, food safety, alcohol controls, labels/stamps, C/O and post-clearance retention.

Change control: changes to supplier, plant, ABV, bottle size, label, formulation, origin or gift-set structure trigger re-review.

11. TGIMEX SOLUTIONS

TGIMEX supports businesses in controlling the import file from pre-ETA review through customs clearance and post-clearance retention.

Pre-ETA review

TGIMEX can review HS, tax, C/O, alcohol eligibility, food safety, label and e-stamp before arrival.

Compliance-file control

Align commercial documents, product dossier and specialized compliance data from one source.

Logistics & customs coordination

Coordinate forwarding, customs, specialized inspection and issue handling at the border gate.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE