Sake and Soju are both alcoholic beverages, but they should not be forced into one HS code. Typical Sake is a fermented rice beverage, while many commercial Soju products are distilled and then diluted. That distinction can change HS classification, import duty, origin treatment and the required dossier.

Relying only on the commercial name shown on the Invoice can lead to the wrong HS branch, wrong tax model, application of outdated pre-1 July 2026 alcohol-licensing rules, incomplete food-safety files or the wrong customs-entry plan. This E2E map separates the Sake and Soju routes from product identification through customs clearance, circulation and post-clearance control.

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

1. QUICK VIEW & SCOPE

PRODUCT

Product nature

Sake: normally identified as fermented rice alcohol. Soju: confirm whether it is distilled/diluted or merely fermented; the name itself is not decisive.

HS branches to review

Typical Sake: 2206.00.20. Soju may require review of 2208.90.99, samsu 2208.90.30, or fermented rice wine 2206.00.91 depending on the process.

SPECIAL

Food safety & 2026 business regime

Self-declaration/state food-safety inspection under the current regime. From 1 Jul 2026–28 Feb 2027, Resolutions 66.17/2026 and 66.18/2026 remove/cut back the prior alcohol licensing and business-condition regime; a distribution licence should not be presented as a current import prerequisite.

MARKET

Labelling & alcohol stamps

Vietnamese labelling/supplementary label, imported-alcohol stamp, ABV, importer and circulation information must be consistent across the dossier.

TAX

Taxes to lock

Reference MFN: Sake 2206.00.20 55%; HS 2208 45%. 2026 VAT: 10%. 2026 SCT: below 20% vol 35%; 20% vol or more 65%.

BLOCKER

Pre-ETA blockers

Missing production flow/ABV; treating distilled Soju as fermented rice wine; applying old alcohol-licence rules; unresolved declaration, food-safety inspection, electronic alcohol stamps, labels, C/O or port-of-import requirements.

Scope: Finished Sake and Soju imported commercially for sale/consumption in Vietnam. Samples, semi-finished alcohol, temporary import–re-export, gifts and products below 5.5% vol require separate review based on purpose and actual documents.

Classification warning: “Soju” does not automatically map to one HS code. Classification Notice 5286/TB-TCHQ placed a 16.9% Goodday Soju that was distilled then diluted under 2208.90.99; the production flow and specification must therefore be reviewed before locking a code.

2. KEY TERMS & WHY THEY MATTER

FERMENT

Fermentation

Conversion of sugars/starches into ethanol. It is a key dividing line between fermented Sake/rice wine and distilled spirits.

DISTILL

Distillation

Concentration of alcohol after fermentation. If Soju is distilled and then diluted, classification may move to heading 22.08.

ABV

Alcohol by Volume

Alcohol strength by volume. ABV directly affects SCT, alcohol-business conditions and some classification paths.

DECL

Self-declaration

Product self-declaration mechanism under Decree 15/2018, which continues to apply while Decree 46/2026 is suspended.

FSI

Import food-safety inspection

Circular 28/2026/TT-BCT lists HS 22.06 and 22.08 lines under MOIT state food-safety inspection.

C/O

Proof of origin

Used for FTA preferences. Japanese Sake and Korean Soju must be compared against the tariff schedule for the final HS; an origin document does not automatically mean a lower rate.

Why this matters: confusing fermentation with distillation, reading ABV incorrectly, or applying the pre-1 July 2026 alcohol-licensing regime can change HS, tax and compliance outcomes.

Remember: “Sake”, “Soju”, “Korean rice wine” and “rice spirit” are commercial/product terms. Classification requires formula, process, ABV and technical evidence.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Before discussing tax and specialized policy, lock at least: ingredient list/formula, production flow, fermentation/distillation method, ABV, use of food-grade alcohol, sugar/flavouring, packaging, volume, original label, specification and COA/test report.

Product group / scenario	What to check	Example type / function	Evidence	Potential policy	Documents to reconcile	Application note
Standard Sake – fermented rice beverage	Rice/koji fermentation; not a distilled spirit	Junmai, Honjozo, Ginjo…	Formula, flow, spec, ABV, label	Food safety, self-declaration, inspection, electronic alcohol stamps, SCT; review Resolutions 66.17/66.18	Invoice, PL, C/O, food-safety file, label	2206.00.20 is the main reference when the product is genuinely Sake.
Other fermented rice wine	Fermented from rice but not technically Sake	Other rice wine	Flow, ingredient list, spec	May fall under 2206.00.91; alcohol policies still apply	Technical + commercial file	Do not use 2206.00.20 only because the label says Japanese/Korean rice wine.
Distilled and diluted Soju	Distillation step followed by dilution/ABV adjustment	Goodday-style Soju	Flow, distillation statement, formula, ABV	Heading 22.08, food safety, electronic alcohol stamps, SCT; review Resolutions 66.17/66.18	Spec, COA, label, Invoice	2208.90.99 is a strong reference for a similar configuration previously classified by Customs; not an automatic code for every Soju.
Soju/Samsu matching AHTN SEN	Technical characteristics genuinely meet the samsu description	Samsu ≤40% vol	Evidence sufficient to compare with SEN	Review 2208.90.30	Flow, producer statement, ABV	Do not equate “Soju” with “samsu” without technical support.
Low-ABV / RTD / flavoured alcoholic drink	Low ABV, soft-drink/flavour/sugar blending or changed essential character	Flavoured Soju, cocktail-style drink	Quantified formula, base alcohol, flow	HS may change; from 1 Jul 2026 the import conditions for alcohol below 5.5% vol under Article 31b of Decree 105 are not implemented under Resolution 66.18	Formula, spec, artwork	Do not reuse the old Article 31b registration/import-condition mechanism for alcohol below 5.5% vol during the effective period of Resolution 66.18.

4. HS CODE – TAX – C/O

The codes below are reference branches. Landed-cost calculations should only be finalized after the product nature has been locked, especially for Soju.

Classification branches

Sake: 2206.00.20. Soju: review 2208.90.99 / 2208.90.30 or 2206.00.91 depending on the process.

BASIS

Classification basis

Formula + production flow + fermentation/distillation + ABV + label/specification.

MFN

MFN / ordinary rate

Sake 2206.00.20: MFN 55%. HS 2208: MFN 45%. Ordinary duty is conditional under Decision 15/2023/QD-TTg.

TAX

VAT & SCT

2026 VAT: 10%. 2026 SCT: alcohol below 20% vol = 35%; 20% vol or more = 65%.

FTA

C/O / FTA

Qualifying Japanese Sake may use VJEPA; Korean Soju requires comparison of VKFTA/AKFTA/RCEP against MFN using the final HS.

LOCK

Pre-filing lock

Product type, ABV, process, HS, applicability of Resolutions 66.17/66.18, declaration/inspection, origin/C/O, value, electronic alcohol stamps/labels and port of import.

Reference HS	Matching description / group	Classification basis	Application condition	Ordinary import duty	MFN import duty	VAT	C/O / FTA to review	Documents to reconcile
2206.00.20	Sake	Other fermented beverage, specific Sake line	Evidence of genuine fermented Sake	Review Decision 15/2023; do not assume	55%	10%	VJEPA/AJCEP/CPTPP/RCEP depending on origin	Flow, spec, ABV, C/O
2206.00.91	Other rice wine	Fermented rice beverage not Sake	No distillation changing essential character	Review Decision 15/2023	55%	10%	By origin	Formula, flow, label
2208.90.99	Other spirit/alcoholic beverage; strong reference for distilled/diluted Soju similar to Goodday	Distilled + diluted; other alcoholic beverage	Must match actual documents	Review Decision 15/2023	45%	10%	VKFTA/AKFTA/RCEP or applicable FTA	Flow, distillation statement, ABV
2208.90.30	Other samsu not exceeding 40% vol	Only if characteristics meet AHTN SEN	Do not infer from the word Soju	Review Decision 15/2023	45%	10%	By origin	SEN comparison, producer statement, ABV

Route / origin	FTA / agreement	C/O / origin proof	Preferential rate if sufficiently verified	Application condition	Documents to reconcile	Application note
Japan – Sake	VJEPA	Origin document under VJEPA	0% for the surveyed alcohol products during 1 Apr 2025–31 Mar 2028 if eligible	Correct HS and VJEPA origin rule	C/O, Invoice, B/L, HS cross-check	Also compare AJCEP/CPTPP/RCEP where appropriate.
Korea – Soju	VKFTA / AKFTA / RCEP	Origin proof under the relevant agreement	Check the 2026 schedule using the final HS	Meet origin rule; do not assume C/O is always below MFN	C/O, Invoice, B/L, flow/spec	Compare directly against the 45% MFN reference for HS 2208.
Japan/Korea but a different HS branch	Applicable FTA	Origin document	Recalculate using final code	Do not transfer rates between 2206 and 2208	C/O + classification file	Classify first, calculate preference second.
Other origin	CPTPP / EVFTA / UKVFTA / RCEP… if applicable	Agreement-specific proof	State only after route-specific verification	Origin, transport and documentary conditions	Origin proof, Invoice, transport docs	Never use one country’s schedule for another origin.

C/O checklist: form/origin proof; WO/RVC/CTH/CTSH where relevant; goods description; HS; Invoice; third-party invoice; transport route; quantity/volume; issue date; validity; verification.

5. DOSSIER & PREPARATION LOGIC

Use one master data sheet across the entire file: product name, brand, producer, country of origin, ABV, pack size, lot/batch, planned HS and status of self-declaration/inspection, Resolutions 66.17–66.18 and electronic alcohol stamps.

Commercial documents

Contract/PO, Commercial Invoice, Packing List, B/L or AWB, Arrival Notice and valuation support where needed.

Technical / regulatory documents

Formula, production flow, specification, COA/test report, ABV, original label, self-declaration, state food-safety inspection file and electronic-alcohol-stamp file under Circular 93/2026/TT-BTC.

Registration & reconciliation pack

C/O, basis for applying Resolutions 66.17/2026 and 66.18/2026, electronic-alcohol-stamp documents, labels, port-of-entry documents and any valid inspection exemption/reduction evidence.

Preparation principle: Invoice, Packing List, B/L/AWB, C/O, spec, ABV, label, self-declaration, food-safety inspection and customs declaration must use the same controlled master data.

File group	Required documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Contract/PO, Invoice, Packing List	Customs/value	Seller + Importer	Generic description only “Soju/Sake”	Lock description + brand + ABV + pack size
Transport	B/L/AWB, Arrival Notice	Cargo release/port	Forwarder/carrier	Wrong port/consignee	Check draft before issuance
Classification	Formula, flow, spec, ABV	HS/tax	Supplier + trade team	No fermentation/distillation evidence	Obtain producer statement
Food safety	Self-declaration, test report, product file	Circulation/inspection	Importer	Product name/criteria mismatch	Cross-check declaration–label–spec
Import food-safety inspection	File for the applicable inspection method	Specialized import control	Importer/agent	Late filing or wrong lot/quantity	Review before ETA
2026 alcohol-business regime	Resolutions 66.17/2026/NQ-CP and 66.18/2026/NQ-CP	Current legal-status review before import/circulation	Importer/compliance	Still requiring distribution/wholesale/retail licences under the old regime	Lock 1 Jul 2026–28 Feb 2027 period and recheck any new superseding instrument
Origin	C/O/origin proof	FTA	Exporter	HS/description mismatch	Pre-check draft C/O
Labels & electronic alcohol stamps	Original label, Vietnamese content and imported-alcohol electronic stamps under Circular 93/2026/TT-BTC	Circulation	Importer	Stamping at the wrong time or ABV/producer/importer mismatch	Plan stamp purchase/application before ETA; complete before market placement

6. LEGAL BASIS – REGULATORY MATRIX

Legal group	Instrument	Issuing authority	Effective / application date	Role	Key provision / annex	Review note
Food safety	Law on Food Safety 2010	National Assembly	Currently effective	Food-safety framework	Imported food/declaration	Read with implementing instruments.
2026 food-safety regime	Resolution 15/2026/NQ-CP + Decree 15/2018/ND-CP	Government	Resolution 15 from 6 Apr 2026; Decree 15 continues while Decree 46 is suspended	Self-declaration/import inspection	2026 transitional status	Do not operate on Decree 46/2026 as the current basis.
Inspection list	Circular 28/2026/TT-BCT	MOIT	17 Jul 2026	HS list for state food-safety inspection	Includes 2206.00.20, 2206.00.91 and HS 2208 lines	In force.
Conditional-business reform	Resolution 66.17/2026/NQ-CP	Government	1 Jul 2026–28 Feb 2027	Removes alcohol business from the conditional investment/business list during the applicable period	Effect/transitional clauses	Recheck if a new instrument takes effect during the period.
Alcohol TTHC/business-condition cuts	Resolution 66.18/2026/NQ-CP	Government	1 Jul 2026–28 Feb 2027	No procedures to issue/amend/reissue alcohol distribution, wholesale or retail licences; no Article 31b import conditions for alcohol below 5.5% vol	Appendix I.2	Where old rules conflict during the Resolution period, follow the Resolution unless a later instrument takes effect.
Residual alcohol framework	Decree 105/2017/ND-CP amended by Decree 17/2020/ND-CP	Government	Only non-conflicting provisions during 1 Jul 2026–28 Feb 2027	Lawful origin, labels/stamps and other surviving obligations	Review provision by provision	Do not present licence/conditions cut by Resolutions 66.17/66.18 as current requirements.
Electronic alcohol stamps	Circular 93/2026/TT-BTC	Ministry of Finance	1 Jul 2026	Printing, issuance, management and use of electronic stamps for imported alcohol	Articles 3–5; Appendix IV	Imported alcohol subject to stamping: apply during import procedures or after import clearance but before market placement; Customs manages imported-stamp data.
Port of import	Decision 31/2026/QD-TTg	Prime Minister	14 Aug 2026	Goods requiring customs procedures at port of import	Category “alcohol”	Review applicable exceptions/customs regime.
HS & MFN	Decree 26/2023/ND-CP	Government	Current tariff schedule	HS nomenclature and MFN	2206.00.20; HS 2208	Reference MFN 55% and 45% by branch.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Currently effective	Ordinary import duty	150% MFN principle only where legally triggered	Do not assume without origin status.
Excise tax	Law 66/2025/QH15	National Assembly	1 Jan 2026	Special Consumption Tax	2026: below 20% vol 35%; 20% vol or more 65%	Lock ABV before tax calculation.
VAT	Decree 174/2025/ND-CP	Government	VAT reduction policy through 31 Dec 2026	Eligibility for VAT reduction	Alcohol is subject to SCT	Not in the 2% reduction group; normal VAT applies.
Labelling	Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP	Government	Currently effective	Goods labelling	Mandatory/supplementary label contents	Read with alcohol-specific rules.
Alcohol harm prevention	Law 44/2019/QH14 + Decree 24/2020/ND-CP	National Assembly/Government	Currently effective	Circulation, advertising, sales	Channel-specific restrictions/conditions	Review for marketing/e-commerce.
2027 technical regulation	Circular 39/2026/TT-BCT – QCVN 30:2026/BCT	MOIT	1 Jan 2027	Quality, food safety and management of alcoholic beverages	Products self-declared before issuance may use that declaration for 12 months from effective date, unless a food-safety warning exists	Prepare transition during 2026.

Goods scenario	Basis to review	Potential policy	Authority (high level)	Trigger
Genuine Sake 2206.00.20	Circular 28 + Decree 15 + Resolutions 66.17/66.18	Self-declaration, food-safety inspection, electronic alcohol stamps; do not re-impose licence procedures that have been cut	MOIT/assigned bodies + Customs	Commercial import for circulation
Distilled/diluted Soju	Circular 28 + classification evidence + Resolutions 66.17/66.18	Review 2208.90.99 or another proper HS 2208 line; declaration/inspection/e-stamps	Customs + food-safety authority	Distillation/ABV adjustment present
Alcohol business during 1 Jul 2026–28 Feb 2027	Resolutions 66.17 + 66.18	No procedures to issue/amend/reissue distribution, wholesale or retail alcohol licences; conflicting old conditions are not operated	Industry and Trade authority	Import/business activity during the Resolution period
Alcohol below 5.5% vol during this period	Resolution 66.18/2026/NQ-CP	Do not implement import conditions in Article 31b of Decree 105/2017	Industry and Trade authority + Customs	ABV below 5.5% and timing within the Resolution period
Imported alcohol subject to stamping	Circular 93/2026/TT-BTC	Apply electronic alcohol stamps during import or after clearance but before market placement	Customs / regional customs	Imported alcohol falls within stamp scope
Shipment imported from 14 Aug 2026	Decision 31/2026/QD-TTg	Customs procedure at port of import under the listed category	Customs	Product is alcohol
Product circulating in 2026	Decree 15 + labelling/stamp rules + Circular 93	Declaration/food safety/labels/electronic stamps under current framework	Specialized authority/market surveillance/Customs	Placed on market before 1 Jan 2027
Product from 1 Jan 2027	Circular 39/2026 – QCVN30:2026/BCT	Declaration and QCVN quality/food-safety requirements, subject to transition	MOIT/assigned bodies	Depends on declaration date and transitional clause

7. PROCESSING TIME, FEES & DELAY RISK

Stage	Action	Timing	Fee / cost	Risk	Control point
Preparation	Lock formula/flow, ABV, HS branch, Resolutions 66.17/66.18 status, declaration and electronic-stamp/label plan	Depends on supplier readiness	Internal/advisory cost if any	Missing flow delays every later step	Close before booking
Registration/intake	Food-safety inspection or related filing	Varies by method/file	Government fee: verify current schedule	Wrong lot/quantity/brand	Cross-check Invoice–declaration–spec
Inspection/appraisal	File review; sampling if applicable	Do not hard-code days without the method	Testing/inspection cost by provider	Missing criteria/technical file	Prepare suitable test report
Supplement/sample	Provide explanation, sample or missing material	Depends on actual request	Sample/lab cost if triggered	Cargo arrives before file is locked	Build pre-ETA buffer
Result	Obtain regulatory result / basis to proceed	Depends on dossier	Actual cost only	Result mismatches declaration	Cross-check before customs filing
Customs	Declare, Green/Yellow/Red channel, tax, port of import	Depends on channel/dossier	Import duty + SCT + VAT; customs fees as regulated	Wrong HS/ABV/C/O	Keep dossier aligned
Post-clearance	Release cargo, apply/complete electronic alcohol stamps and labels, circulate product and retain records	Business-dependent	Storage/DEM/DET if delayed	Label/stamp not ready	Post-audit & change control

Delay-cost logic: for imported alcohol, the major risk is usually not the administrative fee itself but tax errors and storage/DEM/DET caused by late regulatory or port-of-entry decisions.

8. PRACTICAL E2E WORKFLOW

STEP 01

Review product & identification data

Collect formula, production flow, ABV, label and spec; determine fermented Sake vs distilled/diluted Soju.

STEP 02

Lock HS / tax / C/O

Branch 2206–2208; calculate MFN, SCT by ABV, VAT and compare FTAs by origin.

STEP 03

Review policy & regulatory file

Check Decree 15, Circular 28, Resolutions 66.17/2026 and 66.18/2026, Circular 93/2026/TT-BTC, Decision 31 and preparation for QCVN30:2026/BCT.

STEP 04

Complete product/registration documents

Self-declaration, test report, food-safety inspection file, electronic alcohol stamps/labels and other required specialized documents.

STEP 05

Lock documents before ETA

Align Invoice, PL, B/L, C/O, HS, ABV, brand, lot, quantity, declaration and labels.

STEP 06

Customs filing & Green/Yellow/Red channel

File at the proper port and handle documentary/physical inspection if selected.

STEP 07

Complete inspection / tax / clearance

Obtain specialized result, pay tax, handle C/O, clear customs and release cargo.

STEP 08

Circulation / records / post-audit

Complete stamps/labels, retain records and control changes to supplier/formula/ABV/packaging.

Pre-ETA milestone: production flow + ABV + HS branch + Resolutions 66.17/66.18 status + declaration/inspection + C/O draft + electronic-stamp plan + label artwork should be reviewed before arrival.

Main blocker: for Soju, missing production evidence is the biggest classification risk; for Sake, an incorrect assumption of “fermented only” can move the product into the spirits chapter.

9. FAQ – PRACTICAL QUESTIONS

1. Do Sake and Soju use the same HS code?

No. Typical Sake has a specific 2206.00.20 line; Soju depends on the actual production process and may fall in HS 22.08 or another fermented-rice branch.

2. What is the usual reference HS for imported Sake?

2206.00.20 when the file proves genuine fermented Sake. Other rice wine or distilled products must be reclassified.

3. Can Soju normally use 2208.90.99?

It is a strong reference for distilled-and-diluted Soju similar to Goodday previously classified by Customs, but it is not a universal default.

4. Can every Soju be treated as 2208.90.30 samsu?

No. The technical characteristics must genuinely fit the AHTN SEN description; the word “Soju” alone is insufficient.

5. Is an alcohol distribution licence currently required to import Sake/Soju?

As of 11 September 2026, a distribution licence should not be presented as a current import prerequisite: Resolution 66.17/2026 removes alcohol business from the conditional-business list, and Resolution 66.18/2026 provides that procedures to issue/amend/reissue alcohol distribution licences are not performed during 1 July 2026–28 February 2027. Food safety, customs, electronic alcohol stamps, labelling and taxes still apply; recheck if a newer instrument takes effect during this period.

6. Is product self-declaration required?

Under the Decree 15/2018 framework currently continuing in force, finished prepacked alcohol must be reviewed for self-declaration based on its actual product status and circulation purpose.

7. Is state food-safety inspection required on import?

It may be triggered. Circular 28/2026 lists Sake 2206.00.20, other rice wine and HS 2208 lines; the inspection method follows the current food-safety framework.

8. What is the 2026 SCT rate?

35% for alcohol below 20% vol and 65% for alcohol at 20% vol or more. ABV must therefore be locked before landed-cost modelling.

9. What is the 2026 VAT rate for Sake/Soju?

Alcohol is subject to SCT and is outside the general 2% VAT reduction group; the normal 10% VAT rate applies, subject to recheck at declaration date.

10. Does a Japan/Korea C/O always reduce import duty?

No. Qualifying Sake may obtain VJEPA 0% within the applicable period; Korean Soju must compare VKFTA/AKFTA/RCEP directly with MFN using the final HS.

11. When should electronic alcohol stamps and labels be handled?

Under Circular 93/2026/TT-BTC, imported alcohol subject to stamping must use electronic alcohol stamps. They may be applied during import procedures or after import clearance, but must be completed before the product is placed on the market; if applied at the overseas factory, stamping must be completed before import into Vietnam.

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

No. Circular 39/2026 takes effect on 1 January 2027 and provides a 12-month transition for products self-declared before the Circular was issued, except where a food-safety warning exists.

10. REQUIRED OUTPUTS & POST-CLEARANCE OBLIGATIONS

Classification/product file

Evidence-based HS branch from flow, formula, ABV and spec, with rejected alternatives recorded.

Shipment file

Invoice, Packing List, B/L/AWB, Arrival Notice, lot/batch, quantity and valuation support retained consistently.

Regulatory file

Self-declaration, test report, food-safety inspection, documentation of the Resolutions 66.17/66.18 regime and the QCVN file when applicable.

Customs & tax file

Declaration, HS, customs value, import duty, SCT, VAT, C/O and channel handling records.

Labels / stamps / circulation

Original label, Vietnamese supplementary label, imported-alcohol electronic stamps and compliant commercial information.

CHECK

Retention & post-audit

Track changes to supplier, formula, ABV, process, origin and packaging; reassess changes affecting HS/policy.

Target output state: correct customs branch, complete regulatory file, ready labels/stamps and a traceable record set for post-clearance audit.

Change control: changes to factory, fermentation/distillation process, ABV, base alcohol, flavouring, origin or packaging may change HS, duty, C/O, declaration and QCVN obligations.

11. TGIMEX SOLUTIONS

TGIMEX supports Sake / Soju import projects by locking classification, compliance, tax and operational risks before ETA.

Pre-ETA review

Review formula/flow/ABV, HS branches, Resolutions 66.17/66.18, declaration/inspection, electronic alcohol stamps, labels and port-of-entry requirements.

Compliance dossier control

Cross-check Invoice, PL, C/O, technical file, food-safety documents, stamps/labels and customs data.

Operations / logistics & customs coordination

Track documentary milestones, customs channel, regulatory results and potential storage/DEM/DET exposure.

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