For sparkling wine, the main risk is not simply whether the label says “wine”. Importers must lock the fresh-grape wine nature, sparkling characteristics, ABV, formula, liquor-business eligibility, food safety, electronic stamps, labelling, tax and origin before shipment.

If the actual product is a wine cocktail, aromatized wine or another carbonated fermented beverage, using HS 2204.10.00 may distort the entire tax and compliance chain. This guide provides an end-to-end map for finished sparkling wine imported for commercial sale in Vietnam.

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

1. QUICK FACTS & SCOPE

PRODUCT

Fresh-grape sparkling wine

Scope focuses on finished sparkling wine whose essential character is wine of fresh grapes. It does not automatically cover sparkling fruit wine, cider, RTD products, wine cocktails or aromatized wine.

HS REFERENCE

2204.10.00

Direct reference branch for sparkling wine. Lock only when specs, label and formula support the classification; flavored/aromatized products may move to 22.05/22.06.

SPECIALIZED

Liquor licensing + food safety

Commercial sparkling wine is commonly ≥5.5% ABV, so the liquor distribution licence and food-safety procedures must be checked.

MARKET

Label + electronic stamp

Check original/Vietnamese supplementary label under Decree 43/2017 as amended by Decree 111/2021 and electronic alcohol stamps under Circular 93/2026/TT-BTC.

TAX

MFN 50% · SCT · VAT

HS 2204.10.00 carries a reference MFN of 50% and ordinary duty of 75%. In 2026, liquor below 20% ABV is subject to 35% SCT; VAT is normally 10%.

BLOCKER

Wrong scope affects the whole shipment

Lock sparkling nature, ABV, ingredients, origin, producer, licence, food-safety dossier, stamp plan and origin documents before shipment.

Scope: finished sparkling wine imported for sale in Vietnam, including sparkling white/red/rosé and Champagne/Prosecco/Cava-type products where the dossier confirms wine of fresh grapes. Do not automatically apply this guide to vermouth, wine cocktails, cider or other fermented beverages.

Warning: marketing terms such as “sparkling”, “bubbly” or “champagne style” are not sufficient to lock HS. Review product specification, full ingredients/formula, ABV, process and original label.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

ABV

Alcohol by Volume

Affects liquor-business licensing, 2026 special consumption tax and the data shown on labels/stamps.

HS 2204.10

Sparkling wine

The subheading for sparkling wine within wine of fresh grapes. Do not use when aromatization/blending changes the product to another heading.

FOOD SAFETY

Food-safety compliance

Covers self-declaration, state inspection of imported food and supporting test/standard records.

SELF-DECLARATION

Product self-declaration

Current mechanism for ordinary prepacked food under Decree 15/2018 during the present transition period.

SCT

Special consumption tax

In 2026: 35% for liquor below 20% ABV; 65% for liquor of 20% ABV or more under Law 66/2025/QH15.

C/O

Origin document

Supports special preferential duty under FTAs and must match the final HS classification and shipping documents.

Why this matters: sparkling wine looks easy to classify, but the real risk is product scope. A carbonated wine cocktail, cider or aromatized wine may not remain in HS 2204.10.00.

Remember: Champagne, Prosecco and Cava are commercial/geographical terms; customs classification still follows the actual product and documents.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Before booking, lock at minimum: base material – genuine sparkling nature – ABV – ingredients/flavours – producer – origin – packaging – import purpose.

DETAILED PRODUCT CLASSIFICATION TABLE

Product/situation	What to check	Examples	Evidence	Possible policies	Documents to cross-check	Application note
Standard sparkling wine under 22.04	Fresh-grape wine; sparkling; not aromatized	Sparkling white/red/rosé; Champagne/Prosecco/Cava-type	Spec, label, ingredients, COA, process	HS 2204.10.00; liquor licence; food safety; stamp; label	Spec + label + ABV + self-declaration + commercial docs	Core scope of this article.
Brut / demi-sec / sweet sparkling	Different sugar level but same sparkling-wine nature	Brut, extra dry, demi-sec	Spec, sugar content, label	Normally still 2204.10.00	Spec + label + test	Sugar level alone does not create a new HS code.
Can/small bottle format	Packaging changes but product remains sparkling wine	250 ml can, 375/750 ml bottle	Pack size, label, spec	Normally still 2204.10.00; stamp/label per SKU	Packing + label + spec	Do not move to 2204.21 solely because container ≤2L.
Aromatized sparkling wine	Herbs/flavours/aromatics affect description	Vermouth-style sparkling, flavored wine	Full formula, ingredients, process	May move to 22.05	Formula + process + label	Do not use 2204.10.00 if actual product is aromatized wine.
Other sparkling fermented beverage	Main raw material is not fresh grapes	Cider, perry, sparkling rice wine	Ingredients, fermentation process, label	May move to 22.06 or another heading	Formula + process + origin	“Sparkling wine” marketing name is not enough.
Low/zero alcohol sparkling product	Very low ABV or materially dealcoholized	Dealcoholized sparkling beverage	ABV report, process, composition	May trigger a different HS/business regime	COA + process + label	Review separately.

Reclassification triggers: aromatics/herbs, non-grape base, blended formula or material dealcoholization must be reviewed before confirming 2204.10.00.

4. HS CODE – TAX – C/O

HS locking principle: for a product genuinely within the scope “sparkling wine of fresh grapes”, 2204.10.00 is the direct reference branch. Still exclude 22.05/22.06 when formula or fermented base indicates otherwise.

HS BRANCH

2204.10.00 is the main branch

For sparkling wine within wine of fresh grapes. Container size does not move it to 2204.21 if the product remains sparkling wine.

BASIS

Nature + formula + ABV

Specification, ingredients, production description and label should consistently support sparkling wine of fresh grapes.

MFN/ORDINARY

50% / 75% reference

Reference MFN for 2204.10.00 is 50%; ordinary duty is referenced at 75% where applicable.

VAT & SCT

10% + 35%/65%

Normal VAT 10%. In 2026, liquor below 20% ABV: 35% SCT; 20% or more: 65%.

C/O/FTA

Preferential duty depends on origin

EU: EVFTA; Australia/NZ: AANZFTA/CPTPP; China: ACFTA; ASEAN: ATIGA; Chile: VCFTA/CPTPP.

LOCK BEFORE DECLARATION

HS → duty → SCT → VAT

Calculate landed cost only after HS and origin are locked. Do not assume FTA preference before origin evidence is compliant.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Suitable description	Classification basis	Conditions	Ordinary duty	MFN duty	VAT	FTA/origin check	Supporting file
2204.10.00	Sparkling wine	Wine of fresh grapes with sparkling characteristics	Specs/label/formula support; not aromatized/other fermented beverage	75% ref.	50%	10%	EVFTA, UKVFTA, CPTPP, AANZFTA, ACFTA, ATIGA, VCFTA… depending origin	Spec, label, ingredients, ABV, COA/test, C/O
22.05 (review)	Aromatized wine/vermouth	Wine with added aromatic substances under heading description	Formula/process fits 22.05	Final code	Final code	Normally 10%	FTA by final HS	Full formula, process, label
22.06 (review)	Other fermented beverage	Not wine of fresh grapes under 22.04	Cider/perry/rice wine/other fermented beverage	Final code	Final code	Normally 10%	FTA by final HS	Ingredients, process, label, ABV

FTA / SPECIAL PREFERENTIAL ORIGIN CHECK

Origin route	FTA	Origin document	Preferential duty	Condition	Documents	Note
EU (France/Italy/Spain…)	EVFTA	EUR.1 or origin proof under EVFTA	Check 2026 EVFTA schedule for 2204.10.00	Origin rule and transport requirements met	Origin proof, invoice, transport docs	Country name on label alone is not enough.
Australia/New Zealand	AANZFTA / CPTPP	FTA origin document/certification	Check 2026 schedule	PSR and origin file met	Origin docs + invoice + transport	Choose the beneficial FTA only if compliant.
China	ACFTA	Form E / qualifying origin proof	Check current ACFTA schedule	Correct HS, origin and transport rules	Form E + invoice + B/L	Do not use still-wine rate for sparkling wine.
ASEAN	ATIGA	Form D / qualifying ATIGA proof	Check current ATIGA schedule	Origin criteria met	Form D + transport docs	Lock actual country of origin.

C/O checklist: HS 2204.10.00; product description; origin criterion; producer/exporter; invoice; transport; quantity; issue/validity date; verification. Do not lock preferential duty while any item conflicts.

5. DOCUMENT PACKAGE & PREPARATION

Commercial file

Commercial Invoice, Packing List, B/L or AWB, Sales Contract/PO if any, C/O for preference, exporter/producer and shipment data.

Technical/specialized file

Product specification, full formula, ABV, original label/artwork, COA/test report, process description, self-declaration and food-safety inspection dossier.

Registration & cross-check file

Liquor distribution licence where applicable, electronic stamp data, supplementary label, food-safety result, tax/C/O records and post-clearance archive.

Preparation rule: maintain one source of truth for each SKU. Product name, producer, origin, ABV, volume, quantity and batch should match across spec, label, Invoice, Packing, transport document, C/O, self-declaration, food-safety file, stamps and customs declaration.

OPERATIONAL DOCUMENT CHECKLIST

File group	Required document	Used for	Typical owner	Common error	Pre-ETA check
Product identity	Spec, ingredients/formula, ABV, sparkling description, label artwork	HS, SCT, food safety, stamp	Supplier + Importer	Only marketing brochure; missing full formula	Match spec–label–COA–invoice by SKU.
Liquor business	Liquor distribution licence if product is ≥5.5% ABV	Importer eligibility	Importer/Legal	Wrong licence type	Verify licence scope and current authority.
Food safety	Self-declaration, test report, state-inspection dossier/result	Market release + specialized clearance	Importer + Lab	Test does not match SKU/producer/ABV	Lock sample code and report validity.
Electronic stamps	Stamp registration/receipt and quantities	During import formalities or after import formalities are completed, but before the product is placed on the market	Importer + tax/customs ops	Wrong quantity/data	Match bottles/cans, volume, ABV and batch.
C/O/FTA	Origin proof, invoice, transport docs	Preferential duty	Exporter + Importer	HS/description mismatch	Cross-check HS 2204.10.00 and description.
Customs	Invoice, Packing, B/L/AWB, HS, value, licence, food-safety proof, C/O	Customs declaration	Broker + Importer	Name/ABV/producer mismatch	Pre-alert audit before ETA.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

LEGAL BASIS TO REVIEW

Legal area	Instrument	Issuer	Effective date/status	Role	Provision/point to note	Review note
Liquor business	Decree 105/2017/ND-CP; amended by Decree 17/2020/ND-CP	Government	01 Nov 2017 / 22 Mar 2020	Liquor business and import eligibility	Article 30 as amended: enterprises holding liquor distribution licences may import liquor; imported liquor must comply with labelling, stamps and food safety	Core for commercial sparkling wine ≥5.5% ABV.
Licensing decentralization	Decree 146/2025/ND-CP	Government	01 Jul 2025	Decentralization in industry and trade	Check current issuing authority	National public-service procedure currently shows provincial level.
Food safety	Decree 15/2018/ND-CP	Government	02 Feb 2018; operational during suspension of Decree 46/2026	Self-declaration and imported-food inspection	Relevant chapters on self-declaration/import inspection	Use current mechanism, not obsolete pre-import conformity wording.
2026 food-safety transition	Resolution 15/2026/NQ-CP	Government	06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	According to the suspension scope	As of 11 Sep 2026, do not use Decree 46 as the main operating basis.
Food-safety inspection list	Circular 28/2026/TT-BCT	Ministry of Industry and Trade	17 Jul 2026	HS list subject to state food-safety inspection	Includes heading 22.04 and 2204.10.00	Sparkling wine is within the listed management scope.
Alcoholic beverage QCVN	Circular 39/2026/TT-BCT – QCVN 30:2026/BCT	Ministry of Industry and Trade	01 Jan 2027	Quality, food safety and management requirements for alcoholic beverages	Article 3: products self-declared before the Circular was issued (30 Jun 2026) may continue using that self-declaration for 12 months from 01 Jan 2027, unless there is a food-safety warning	Effective 01 Jan 2027; the transition cut-off is the Circular issuance date, not its effective date.
Electronic stamps	Circular 93/2026/TT-BTC	Ministry of Finance	01 Jul 2026	Printing, issuance, management and use of electronic alcohol stamps	Clause 4 Article 3, Articles 4–5 and 9: timing of affixing stamps, imported-stamp management/purchase and transition for old stamp forms	Circular 93 replaces Circulars 23/2021 and 31/2025; stamps already issued/printed under Circular 23 may continue to be used until exhausted.
Goods labelling	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	Decree 111 effective 15 Feb 2022	Original/supplementary labels	Mandatory label contents for alcoholic beverages	Match ABV, volume, origin, importer and product data.
Import tariff	Decree 26/2023/ND-CP and current amendments	Government	Check at declaration date	MFN/ordinary tariff schedule	HS 2204.10.00	Do not transfer rate from another wine branch.
Special consumption tax	Law 66/2025/QH15	National Assembly	01 Jan 2026	SCT on liquor	2026: below 20% ABV = 35%; 20% or more = 65%	Lock actual ABV.
VAT 2026	VAT Law 48/2024/QH15; Resolution 204/2025/QH15; Decree 174/2025/ND-CP	National Assembly / Government	2% VAT reduction applies through 31 Dec 2026	Determines VAT and the scope eligible for the 2% reduction	Goods/services subject to SCT (except petrol) are excluded from the 2% reduction	Liquor therefore remains subject to the normal 10% VAT rate in 2026, unless the law changes by the declaration date.

POLICY MATRIX BY SITUATION

Situation	Legal basis	Possible policy	Authority level	Trigger
Commercial sparkling wine ≥5.5% ABV	Decree 105/2017 + Decree 17/2020 + Decree 146/2025	Liquor distribution licence / import eligibility	Provincial authority under current decentralization	ABV and commercial import purpose.
Prepacked sparkling wine	Decree 15/2018 + Circular 28/2026/TT-BCT	Self-declaration + state food-safety inspection	Food-safety/specialized inspection authority	22.04 product imported for market sale.
Liquor subject to stamps	Circular 93/2026/TT-BTC	Electronic alcohol stamps	Tax/customs authorities under procedure	Product falls within stamp scope.
Aromatized/flavored product	HS nomenclature + formula dossier	Possible move to 22.05 and full tax/C/O re-check	Customs + specialized authority	Aromatics/herbs/flavours change classification.
SKU continues into 2027	Circular 39/2026/TT-BCT – QCVN 30:2026/BCT	Transition to new QCVN compliance	MOIT/related authority	From 01 Jan 2027 subject to transition provisions.

2026 legal lock: Decree 46/2026 on food safety is suspended under Resolution 15/2026/NQ-CP, while Circular 28/2026/TT-BCT has been effective since 17 July 2026 and Circular 93/2026/TT-BTC since 1 July 2026. Do not mix these effective dates.

7. PROCESSING TIME, FEES & RISK COSTS

TIMELINE – FEES & RISK COSTS

Step	Processing item	Time/control point	Fee/cost	Risk if delayed
1. Importer eligibility	Check liquor distribution licence where required	Complete before shipment; published licensing procedure: 15 working days from complete valid dossier	Fee according to current regulation	Importer lacks proper eligibility.
2. Self-declaration	Lock product file, test and label	Complete before first commercial shipment; maintain by SKU	Laboratory/testing cost	Goods arrive but market-release file is not ready.
3. State food-safety inspection	Register/undergo inspection under applicable method	Depends on method and dossier completeness; do not hard-code one timeline for every shipment	Official fee if any; testing cost if triggered	Delayed result, storage/DEM/DET.
4. Electronic stamp	Prepare stamp quantity/data	May be affixed during import formalities or after customs clearance, but must be completed before the product is placed on the market	Stamp/operational cost	The product must not be placed on the market before stamp requirements are completed; stamp timing is not identical to a customs-clearance condition.
5. Customs	Declare, handle channel, C/O and taxes	Depends on Green/Yellow/Red channel and file quality	Import duty + SCT + VAT + logistics	HS/origin/ABV error causes consultation or reassessment.
6. Supplementary label	Complete Vietnamese information	Before circulation	Printing/affixing cost	Non-compliant market release.
7. Post-clearance	Archive SKU/shipment file and change control	Throughout SKU lifecycle	Archive/audit cost if any	Weak post-clearance explanation.

Cost principle: separate import duty, SCT, VAT, testing, stamps, labelling and logistics costs. They arise under different legal bases and at different points in the timeline.

8. END-TO-END OPERATING PROCESS

STEP 01

Identify product and data

Lock fresh-grape wine nature, sparkling characteristics, ABV, formula, origin, producer, pack and import purpose.

STEP 02

Lock HS / tax / C/O

Confirm 2204.10.00 or move to 22.05/22.06 if scope differs; then calculate duty, SCT, VAT and FTA.

STEP 03

Review specialized policy

Check liquor licence, self-declaration, state food-safety inspection, electronic stamps, labels and 2027 QCVN transition.

STEP 04

Complete product dossier

Finalize test report, self-declaration, artwork, food-safety file and stamp plan for the exact SKU.

STEP 05

Lock documents before ETA

Cross-check Invoice, Packing, B/L/AWB, C/O, spec, label, ABV, producer and origin.

STEP 06

File customs declaration

Declare correct HS, customs value, origin, quantity, ABV and tax/origin evidence; handle customs channel.

STEP 07

Complete inspection/tax/clearance

Obtain the food-safety result when required, pay taxes and complete customs clearance; stamps may be affixed during import procedures or after clearance, but must be completed before the goods are placed on the market.

STEP 08

Market release and post-clearance

Complete supplementary label, stamp management, archive and change control for producer/origin/ABV/formula/pack changes.

Pre-ETA milestone: importer eligibility, HS, self-declaration, tests, label artwork, origin strategy and stamp plan should be locked before shipment. ETA is the final checkpoint, not the starting point.

Main blocker: the relevant licence and food-safety result may directly affect customs clearance, while electronic stamps and the Vietnamese supplementary label must be completed before market circulation. Do not treat “customs cleared” and “lawfully marketable” as the same milestone.

9. FAQ – COMMON QUESTIONS

1. What HS code is commonly reviewed for sparkling wine?

For genuine sparkling wine of fresh grapes, the direct reference is 2204.10.00. Confirm only after excluding aromatized wine, other fermented beverages and materially dealcoholized products.

2. Does a 750 ml bottle move sparkling wine to 2204.21.11?

No. The ≤2 litre split belongs to other/still wine. If the product is genuinely sparkling wine, review 2204.10.00 first.

3. Do Champagne, Prosecco and Cava have different HS codes?

Not automatically. If each product is sparkling wine under heading 22.04, they are reviewed under 2204.10.00; geographical/style names do not create separate tariff codes.

4. Can flavored sparkling wine stay in 2204.10.00?

Not necessarily. If herbs, aromas or flavourings make the product an aromatized wine, review 22.05.

5. What is the reference MFN duty for sparkling wine in 2026?

HS 2204.10.00 is reviewed at 50% MFN; ordinary duty is referenced at 75% where applicable. Recheck the tariff at the declaration date.

6. What SCT applies to 12% ABV sparkling wine in 2026?

Liquor below 20% ABV is subject to 35% SCT from 1 January 2026 under Law 66/2025/QH15. Liquor of 20% ABV or more is subject to 65% in 2026.

7. Is import VAT normally 10%?

Liquor is subject to SCT and is excluded from the current 2% VAT reduction scope, so the normal VAT rate is 10%, subject to confirmation at declaration time.

8. Does the importer need a liquor distribution licence?

For finished liquor of 5.5% ABV or more, an enterprise holding a liquor distribution licence may import under the amended Decree 105/2017 framework. Products below 5.5% require separate registration analysis.

9. Is self-declaration required?

Ordinary prepacked sparkling wine uses the self-declaration mechanism under Decree 15/2018 during the current transition, together with imported-food inspection obligations.

10. Is every shipment inspected in exactly the same way?

No. Circular 28/2026/TT-BCT places 22.04/2204.10.00 in the managed list, but the applicable inspection method depends on the Decree 15/2018 conditions and compliance history.

11. Are electronic alcohol stamps required?

Where the product is within the stamp scope, Circular 93/2026/TT-BTC applies from 1 July 2026. The importer may affix stamps during import formalities or after those formalities are completed, but always before the product is placed on the market; if stamping is done at the overseas manufacturer, it must be completed before import into Vietnam.

12. Does QCVN 30:2026/BCT already apply to a September 2026 shipment?

Not yet. Circular 39/2026/TT-BCT and QCVN 30:2026/BCT take effect on 1 January 2027. Products self-declared before the Circular was issued on 30 June 2026 may continue using that self-declaration for 12 months from 1 January 2027, unless a food-safety warning applies.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product/classification file

Specs, full formula, ABV, sparkling description, packaging, label and basis for 2204.10.00 or competing branch.

Shipment file

Invoice, Packing, B/L/AWB, contract/PO if any, C/O and shipment data aligned with producer/origin/SKU.

Specialized compliance file

Liquor licence/registration as applicable; self-declaration; food-safety inspection file/result; electronic stamp data.

Customs & tax file

Declaration, value, HS, import duty, SCT, VAT, FTA/C/O and tax-payment records.

Label & market release

Original/Vietnamese label, ABV, volume, origin, responsible importer and electronic stamp.

CHECK

Archive & change control

SKU/shipment audit trail; producer, origin, formula, ABV, pack or artwork changes trigger re-review before the next shipment.

Required output state: demonstrate correct product scope, eligible importer, defensible HS/tax/origin, completed food-safety file and compliant label/stamp before market circulation.

Change control: same brand does not mean same dossier. Producer, vintage, dosage/sugar, ABV, bottle/can size or formula changes may affect compliance and should be assessed before the next shipment.

11. TGIMEX SOLUTION

Pre-ETA review

Lock product scope, 2204.10.00/competing HS, liquor licence, food safety, taxes, C/O, stamps and labels before shipment.

Compliance file control

Maintain one source of truth across spec, formula, label, self-declaration, tests, Invoice/Packing/Bill, C/O, stamps and customs declaration.

Operations/logistics & customs coordination

Integrate food-safety, stamping, labelling, customs, tax payment and delivery milestones to reduce storage/DEM/DET and avoid cleared-but-unsellable stock.

For sparkling wine, the key control is not allowing an easy marketing name to replace legal product scope. Only after the product is correctly identified can HS, tax, licence, food safety, stamps and origin be locked consistently.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE