Carbonated soft drinks require more than a trade-name classification. The key branches are flavored carbonated water, other 2202.10 drinks, energy drinks, and plain carbonated water; each can change HS, food-safety treatment and tax.

For 2026, another critical split is total sugar above 5g/100ml: the 8% excise-tax rate starts only on 1 Jan 2027, but qualifying TCVN soft drinks above the threshold are already excluded from the 2% VAT reduction in 2026.

Operational reference for importers and exporters · Updated through 11 Sep 2026.

1. QUICK SUMMARY & SCOPE

PRODUCT

Ready-to-drink non-alcoholic carbonated soft drink

Water-based beverage with CO₂ and potentially sugar/sweetener, flavor, food acid, color or preservatives, packed for retail.

HS TO REVIEW

2202.10.30 ↔ 2202.10.90

2202.10.30: other flavored mineral/soda/carbonated water. 2202.10.90: other. Exclude energy drinks 2202.10.20 and plain carbonated water 2201.10.20.

SPECIALIZED

MOIT food-safety inspection + non-alcoholic beverage QCVN

Circular 28/2026/TT-BCT, effective 17 Jul 2026, lists 22.02 goods under MOIT food-safety control; review QCVN 6-2:2010/BYT.

MARKET

Self-declaration + label + nutrition

Ordinary processed prepacked soft drinks normally use Decree 15/2018 self-declaration; labels under Decree 37/2026 and nutrition under Circular 29/2023.

TAX

MFN 35% · VAT split by sugar threshold

2202.10.30/.90 reference MFN is 35%. In 2026, TCVN soft drinks with total sugar >5g/100ml are not eligible for the 2% VAT reduction.

STOP POINT

Sugar g/100ml · caffeine/taurine · flavor · origin

Lock formula, total sugar, CO₂, caffeine/taurine, claims, pack, origin and C/O before HS/tax.

Scope: For non-alcoholic carbonated soft drinks imported for Vietnam market placement. Energy drinks, plain sparkling water, juice/nectar, dairy drinks and health supplements require separate review.

Warning: “Soda”, “sparkling drink” or “carbonated soft drink” alone cannot lock one HS. Formula and claims can move the product to adjacent headings/subheadings.

2. KEY TERMS & WHY THEY MATTER

Tariff classification

Heading 22.02 covers water with sugar/sweetener/flavor and other non-alcoholic drinks; the subheading depends on the actual formula.

FSI

Imported food-safety inspection

Circular 28/2026 defines MOIT-controlled imported foods; inspection method/exemption follows Decree 15/2018.

SELF-DECL.

Product self-declaration

Common route for ordinary processed prepacked food before market placement, unless product-registration rules apply.

QCVN 6-2

Non-alcoholic beverage technical regulation

Used to review safety requirements for covered non-alcoholic beverage products.

TOTAL SUGAR

Total sugar g/100ml

A critical 2026–2027 tax variable. The >5g/100ml threshold affects 2026 VAT reduction eligibility and excise tax from 2027.

C/O

Origin evidence

Supports FTA treatment only after final HS and the qualifying origin route are locked.

Why this matters: A regular cola, a zero-sugar soda and a carbonated energy drink may look similar at retail but can have different HS/tax consequences.

Key point: Use supported total-sugar data, not just “zero/low sugar” marketing language or added-sugar wording.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Collect full formula, CO₂/carbonation, total sugar g/100ml, caffeine/taurine, juice content, flavor/sweetener/additives, claims and packaging before HS is locked.

Product/situation	What to verify	Example	Evidence	Potential policy	Documents	Application note
Flavored carbonated water/soft drink	Water + CO₂ + flavor; sugar/sweetener may be present	Cola, lemon/orange soda	Formula/flavor/CO₂/label	Food safety, declaration, label/nutrition, VAT/excise	Spec, formula, COA, artwork	Review 2202.10.30 first where description fits.
Other 2202.10 carbonated drink	Falls in 2202.10 but not specifically .20 or .30	Other sweetened carbonated beverage	Full formula/product description	Same controls	Formula/label/classification memo	Review 2202.10.90 and document exclusion of .30.
Energy drink, carbonated or not	Caffeine/taurine/vitamins and energy-drink positioning	Carbonated energy drink	Formula/caffeine/taurine/claims	Separate HS branch + food safety	Spec/recipe/label	Review 2202.10.20.
Plain carbonated water	No sugar, sweetener or flavor	Plain sparkling water	Water/formula spec	Food safety/label under applicable category	Spec/label	Review 2201.10.20, outside ordinary soft-drink branch.
Fruit-based sparkling drink	Material juice/purée/concentrate	Sparkling fruit beverage	Juice %, Brix, formula/process	Food safety; 20.09 vs 22.02 classification	Juice spec/Brix/label	Do not classify as 22.02 merely because it is carbonated.
Special functional/dietary positioning	Micronutrients or health/special-user claims	Functional carbonated drink	Formula, claims, intended use	May trigger another declaration/registration regime	Claims/label/dossier	Classify the product regulatory category first.

4. HS CODE – DUTY – C/O

Reference HS remains conditional on formula/spec. The main task is separating 2202.10.30 and 2202.10.90 while excluding 2202.10.20 and 2201.10.20.

BRANCH A

2202.10.30

Other flavored mineral/soda/carbonated water; a common branch for flavored soda.

BRANCH B

2202.10.90

Other goods within 2202.10 after excluding energy drink and .30; requires a classification rationale.

MFN

35% for .30/.90

Current MFN schedule under Decree 26/2023 shows 35% for both branches; re-check amendments at declaration date.

VAT 2026

>5g/100ml: no 2% reduction

TCVN soft drinks over the sugar threshold are in Decree 174/2025 Appendix II and are not eligible for the 2026 two-point VAT reduction.

EXCISE

No 8% rate in 2026

Law 66/2025/QH15 applies 8% from 1 Jan 2027 and 10% from 1 Jan 2028 for covered TCVN soft drinks above 5g/100ml.

FTA

ACFTA may reach 0%; verify each final code

Preferential treatment requires matching final HS, origin and PSR; never transfer one subheading’s rate to another.

Do not lock one exact HS in metadata for the generic name “carbonated soft drink”.

Reference HS	Suitable description	Basis	Condition	Ordinary duty	MFN	VAT	FTA review	Evidence
2202.10.30	Other flavored mineral/soda/carbonated water	AHTN 2022 / 22.02	Carbonated + flavored; not energy drink	Review Decision 15/2023 for non-preferential origin	35%	Covered TCVN drink >5g sugar/100ml: 10% in 2026; other SKU review Decree 174	ACFTA/EVFTA/ATIGA etc.	Formula/flavor/sugar/label/C/O
2202.10.90	Other under 2202.10	AHTN 2022 / exclusion of .20/.30	Does not fit more specific .20 or .30	Review Decision 15/2023	35%	Review sugar threshold and 2026 VAT exclusion	By origin	Formula/classification memo/label/C/O
2202.10.20	Energy drink – exclusion branch	AHTN 2022	Energy-drink nature/claims	By final code	35%	Review actual product/sugar status	By final code	Caffeine/taurine/claims
2201.10.20	Plain carbonated water – exclusion branch	Heading 22.01	No sugar/sweetener/flavor	By final code	Verify final-code MFN	By final code	By final code	Water/formula spec

FTA rates follow the final HS and qualifying origin route.

Origin route	FTA	Origin document	Preferential rate to review	Condition	Evidence	Note
China	ACFTA	Form E	2202.10.30/.90 can reach 0% under the current ACFTA schedule when conditions are met	Meet PSR	C/O, invoice, transport	Check country/schedule notes and final code.
EU	EVFTA	EUR.1 / permitted evidence	Review the exact 2026 line for 2202.10.30/.90 under EVFTA	Meet PSR	Origin dossier	Do not rely on a different beverage code.
ASEAN	ATIGA	Form D / permitted evidence	Verify 2026 schedule for final HS	Meet PSR	C/O + shipment docs	Lock HS first.
Japan/Korea/RCEP/CPTPP	Applicable agreement	Relevant origin evidence	Verify 2026 schedule for final HS	Meet chosen PSR	Origin dossier	Compare only after origin and HS are locked.

5. DOCUMENT SET & PREPARATION

Manage one formula – one SKU – one dossier version, because sugar/caffeine/flavor data affects classification, nutrition and tax.

Commercial documents

Invoice, packing list, B/L-AWB, contract/PO, packing spec, SKU/lot, origin and product description.

Technical / specialized documents

Full % formula, total sugar g/100ml, CO₂, caffeine/taurine, flavor/additives, spec, COA/test, food-safety/QCVN data and artwork.

Registration & cross-check set

Self-declaration where applicable, import food-safety file, label/nutrition, C/O and pre-ETA reconciliation checklist.

Preparation rule: Recipe, nutrition, COA/test and artwork must reflect the same formula version. A mismatch in total sugar can become a tax issue, not merely a label issue.

Document group	Documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice/PL/B-L/contract	Customs/value/shipment	Importer/supplier	Generic ‘soft drink’ description	Match SKU, pack, origin, net volume.
Formula/spec	% formula, total sugar, CO₂, flavor/additives, caffeine/taurine	HS/VAT/excise/food safety	Supplier/QA	No sugar g/100ml evidence	Lock supported g/100ml figure.
Food safety	Self-declaration, test, import-inspection file	Import + market	Importer	Dossier formula differs from shipment	Version-control formula/test/label.
Label/nutrition	Original/supplementary label + nutrition panel	Market + tax supporting data	Supplier/importer	Total sugar missing/mismatched	Review Decree 37 + Circular 29.
Origin	C/O/origin evidence	FTA	Exporter/importer	C/O HS mismatch	Check HS/description/PSR/transport.

6. LEGAL BASIS & SPECIALIZED-POLICY MATRIX

Area	Instrument	Issuer	Status/time	Role	Key provision/appendix	Review note
HS	Circular 31/2022/TT-BTC	Ministry of Finance	AHTN 2022	Vietnam nomenclature	22.01/22.02 and 2202.10.20/.30/.90	Do not use superseded pre-AHTN codes.
Import duty	Decree 26/2023 as amended by Decree 199/2025; Decision 15/2023	Government / PM	Review at declaration date	MFN/ordinary duty	2202.10.30/.90 MFN 35%	Ordinary treatment follows Decision 15 and origin status.
Food-safety 2026 transition	Decree 15/2018 + Resolution 15/2026/NQ-CP	Government	Decree 15 continues while the 2026 replacement regime is suspended	Self-declaration/import inspection	Reduced/normal/strict methods	Do not operate as if suspended Decree 46/2026 were in force.
MOIT HS list	Circular 28/2026/TT-BCT	MOIT	Effective 17 Jul 2026	Imported goods subject to MOIT state food-safety inspection	22.02 including 2202.10.30/.90	Use current list rather than old HS lists.
Beverage safety	QCVN 6-2:2010/BYT	MOH	Review current scope	Safety requirements for non-alcoholic beverages	Applicable safety parameters	Link to formula/test dossier.
Label & nutrition	Decree 37/2026; Circular 29/2023/TT-BYT	Government / MOH	Decree 37 from 23 Jan 2026; nutrition timetable in force from 1 Jan 2026	Commodity/nutrition label	Total sugar especially important for sweetened drinks	Apply transition where relevant.
VAT 2026	Resolution 204/2025/QH15; Decree 174/2025	National Assembly / Government	VAT reduction through 31 Dec 2026 for eligible goods	8% vs 10%	Appendix II excludes TCVN soft drinks >5g sugar/100ml from 2% reduction	Use supported total sugar.
Excise tax	Law 66/2025/QH15; Decree 360/2025	National Assembly / Government	Law effective 1 Jan 2026; soft-drink rate starts 2027	Tax scope/roadmap	>5g/100ml: 8% from 1 Jan 2027; 10% from 1 Jan 2028	No 8% rate yet in 2026.

Situation	Rules to check	Potential treatment	Authority (high level)	Trigger
Flavored soda 2202.10.30	HS + Circular 28 + Decree 15	Food-safety inspection, self-declaration, label/nutrition and sugar-based tax review	Customs + MOIT food-safety authority	Carbonated/flavored ordinary drink.
Other 2202.10.90 drink	HS + Circular 28 + Decree 15	Same layers; classification memo needed	Customs + food-safety authority	Fits 2202.10 but not .20/.30.
Total sugar >5g/100ml	Decree 174 + Law 66 + Decree 360	No 2% VAT reduction in 2026; excise 8% from 2027 and 10% from 2028	Customs/tax	Covered TCVN soft drink exceeds threshold.
Zero/low sugar ≤5g/100ml	Decree 174 + SKU file	May qualify for 8% VAT through 31 Dec 2026 if no other exclusion	Customs/tax	Formula/test/nutrition supports threshold.
Carbonated energy drink	AHTN + Circular 28	Review 2202.10.20 and own tax/food-safety treatment	Customs + food safety	Energy-drink nature/claims.
Plain sparkling water	AHTN + Circular 28	Review 2201.10.20 and relevant water controls	Customs + food safety	No sugar/sweetener/flavor.

7. PROCESSING TIME, FEES & RISK COST

The 3- or 7-working-day periods below are procedural food-safety processing times after dossier receipt, not total shipment lead time.

Stage	Main action	Management milestone	Fee/cost	Delay risk
Pre-ETA	Lock formula, total sugar, HS, VAT/excise status, label, C/O	Before shipment/ETA	Testing/advisory if needed	Wrong sugar threshold or HS causes rework.
Self-declaration/test	Complete product declaration and testing	Before needed for shipment/market	Actual lab/dossier cost	Formula/test/artwork version mismatch.
Normal food-safety inspection	Dossier review and result notice	03 working days from receipt under current Decree 15 procedure	Applicable fee rules	Supplementation extends actual lead time.
Strict food-safety inspection	Dossier review, sampling/testing	07 working days from receipt	Fee/testing where incurred	Sampling/non-compliance causes port delay.
Customs	HS/C/O/VAT/channel	When specialized documents are ready	Duty, VAT; excise when legally effective	Classification query/tax adjustment/C/O rejection.
Post-clearance	Label/nutrition/record retention	Before and during market placement	Relabel/retest/rework	Sugar/claim error affects both label and tax.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product data

Collect formula, total sugar, CO₂, caffeine/taurine, juice %, flavor/additives, pack, artwork and intended use.

STEP 02

Lock HS/duty/C/O branch

Separate 2202.10.30 ↔ .90 and exclude .20/2201.10.20 before MFN/VAT/FTA.

STEP 03

Review food-safety policy

Check Circular 28/2026, QCVN 6-2, Decree 15 and inspection method/exemptions.

STEP 04

Complete product dossier

Self-declaration where applicable, test, nutrition, label and total-sugar supporting data.

STEP 05

Lock documents before ETA

Reconcile commercial docs, C/O, formula, spec, test, artwork and food-safety file.

STEP 06

Customs declaration & channel

Declare final HS and handle green/yellow/red channel plus formula/sugar explanations.

STEP 07

Complete checks/tax/clearance

Finish food-safety inspection, C/O/MFN/VAT and cargo release; apply excise by effective date.

STEP 08

Market placement & post-control

Control recipe/label version; re-review sugar, sweetener, caffeine, flavor, pack, origin or claims.

Before ETA: Steps 01–05 should be complete before ETA; total sugar g/100ml should be supported before tax declaration.

Main blocker: If total sugar or energy-drink status is not clear, HS and the 2026–2027 tax roadmap are not ready to lock.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. What HS is commonly reviewed for carbonated soft drinks?

Usually 2202.10.30 or 2202.10.90, depending on flavor/formula and after excluding energy drink 2202.10.20.

2. Is every flavored carbonated drink 2202.10.30?

It is a key branch to review, but classification still depends on the complete product description and exclusions.

3. What about carbonated energy drinks?

Do not assume 2202.10.30; AHTN has 2202.10.20 for energy drinks with or without carbonation.

4. What about plain sparkling water?

If no sugar/sweetener/flavor is added, review 2201.10.20 rather than 2202.10.

5. Is self-declaration normally required?

Ordinary processed prepacked beverages generally follow Decree 15/2018 self-declaration unless another regime applies.

6. Is state food-safety inspection required?

Circular 28/2026/TT-BCT lists 22.02 goods under MOIT state food-safety inspection; the inspection method/exemption is reviewed under Decree 15.

7. What VAT applies to a covered drink above 5g sugar/100ml in 2026?

MOF guidance confirms it is not eligible for the 2% reduction in 2026, so the applicable VAT rate remains 10%.

8. Can zero-sugar soda use 8% VAT in 2026?

Potentially, if no other Decree 174 exclusion applies. Use formula/test/nutrition, not marketing claims alone.

9. Is the 8% excise-tax rate already payable in 2026?

No. The soft-drink rate is 8% from 1 Jan 2027 and 10% from 1 Jan 2028 for covered products above the sugar threshold.

10. What is important on nutrition labels?

From 1 Jan 2026, Circular 29 applies according to its scope; total sugar is especially important for sweetened beverages.

11. Can China-origin goods reach 0% duty?

Under ACFTA, 2202.10.30/.90 can reach 0% where PSR and valid origin evidence are satisfied.

12. Must the dossier be re-reviewed if sugar changes from 4g to 8g/100ml?

Yes. It can change 2026 VAT treatment and 2027 excise-tax exposure, plus nutrition/declaration/test records.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Classification/product file

Formula, sugar/CO₂/caffeine/flavor data, spec and .30/.90 classification memo.

Shipment file

Invoice, PL, B/L-AWB, contract/PO, SKU/lot and origin.

Specialized-control file

Self-declaration, test, food-safety inspection result/file and QCVN-related evidence as needed.

Customs & tax file

Declaration, C/O, MFN/FTA, VAT branch and sugar support; excise roadmap by effective date.

Label & market file

Original/supplementary labels, ingredients, nutrition, total sugar, storage and shelf life.

CHECK

Retention & change control

Re-review sugar/sweetener, caffeine/taurine, flavor, juice %, pack, supplier, origin or claims.

Required output: The dossier should show why .30 or .90 applies, the supported sugar g/100ml, the 2026 VAT branch and whether 2027 excise tax will arise.

Change warning: Formula changes are not only R&D changes: sugar/caffeine/claim changes may trigger simultaneous HS, VAT, excise, nutrition and food-safety review.

11. TGIMEX SOLUTIONS

TGIMEX can support pre-ETA control of formula, classification, food safety and tax data for non-alcoholic beverages.

Pre-ETA review

Cross-check formula, total sugar, HS, MFN/VAT/excise roadmap, C/O, food safety and label.

Compliance document control

Reconcile self-declaration, test, nutrition, artwork, spec, C/O and shipment file by SKU/version.

Logistics & customs coordination

Coordinate food-safety inspection, transport documents, customs channel and cargo release.

Scope should be tailored to the SKU, formula, origin, claims and actual dossier.

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