The trade name “fruit wine” may cover materially different products: cider/perry, fermented fruit-juice beverages, grape wine, liqueur or spirit-based drinks. Misidentification can lead to the wrong HS code, import duty, excise tax, food-safety dossier and alcohol-business compliance route.

This article follows an E2E map: product identification → HS/tax/C/O → food safety → alcohol tax stamps → customs → circulation & post-clearance, including the temporary 2026 simplification of alcohol-business procedures.

Operational reference for importers · Updated 11 Sep 2026. English version is for operational reference and is not an official legal translation.

1. QUICK SUMMARY & SCOPE

PRODUCT GROUP

Packaged finished fruit alcoholic beverages; identify whether fermented, grape wine, cider/perry, liqueur or spirit-based.

REFERENCE HS

Main review: 2206.00.10 / 2206.00.60 / 2206.00.99; grape wine may move to 2204 and liqueur/spirit products to 2208.

SPECIALIZED CONTROL

Food safety, self-declaration/registration where applicable, import food-safety inspection, and electronic imported-alcohol stamps.

MARKET CIRCULATION

Goods labels, alcohol stamps, alcohol-business restrictions and change control for formula, ABV and artwork.

TAX

Main Chapter 2206 MFN: 55% reference; VAT 10%; 2026 excise: 35% below 20°, 65% at 20° or above.

STOP POINTS

ABV, production process, fruit type, distillation/spirit blending, food-safety documents, stamps, origin/C/O and current alcohol-business legal regime.

Scope: Finished prepacked fruit wine imported for commercial circulation in Vietnam. Bulk/semi-finished alcohol, food-grade alcohol and samples require a separate purpose-based review.

Classification warning: Do not lock an HS code from “fruit wine” on the invoice. Fresh-grape wine, cider/perry, other fermented fruit beverages and liqueurs can fall under different headings.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

ABV

Alcohol by Volume

ABV is the percentage of alcohol by volume. It determines the below 20° / 20° or above excise bracket and may affect stamp/label treatment.

HS classification

Classify based on ingredients, fermentation/distillation process, degree of blending and the objective nature of the beverage.

SCT

Special Consumption Tax

Alcohol is subject to excise tax. From 1 Jan 2026 the rate depends on alcohol strength under Law 66/2025/QH15.

Food Safety

Imported alcohol is a food/beverage product subject to food-safety compliance, product declaration/registration where applicable and import inspection.

C/O

Origin document

A valid C/O or origin document may support special preferential duty if the product meets the relevant PSR and FTA conditions.

STAMP

Imported-alcohol stamp

Electronic stamps are used to manage imported alcohol. The current framework is Circular 23/2021/TT-BTC as amended by Circular 31/2025/TT-BTC.

Why this matters: One incorrect data point—such as ABV or process—can change HS, excise, food-safety documents and label/stamp treatment.

Key point: “Fruit-fermented” does not automatically mean 2206.00.60. Grape wine, cider/perry and spirit-based products must be routed separately.

3. DETAILED PRODUCT CLASSIFICATION & IDENTIFICATION

Lock the objective nature of the beverage before tax and compliance analysis. Minimum data: fruit/ingredients, juice %, fermentation process, distillation/spirit blending, ABV, sugar/additives, packaging, labels and import purpose.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/situation	Key features to check	Examples	Evidence	Possible policy	Documents to cross-check	Application note
Cider/perry	Apple or pear fermented beverage	Apple cider, pear perry	Formula, process flow, COA, label	HS 2206.00.10; FS; stamp; excise	Spec, ABV, ingredients, label	Use the specific line before a broader line.
Other fruit-juice fermentation	Direct fermentation of fruit juice, not fresh-grape wine	Plum, strawberry, lychee, peach wine	Formula, juice %, fermentation process	HS 2206.00.60; FS; stamp; excise	Process, ABV, COA, label	Main branch only when fermentation is evidenced.
Other fermented beverage	Does not match a more specific 2206 line	Fermented fruit blend	Formula, BOM, process	May be 2206.00.99	Full technical file	Use “other” only after exclusions.
Fresh-grape wine	Objective nature is wine from fresh grapes	Grape wine with fruit flavour	Wine spec, grape source, process	May move to 2204	Spec, origin, label	Do not use 2206.00.60 for fresh-grape wine.
Liqueur/spirit-based	Distilled alcohol or spirit base/blending	Fruit liqueur, infused spirit	Process, base spirit %, ABV	May move to 2208; excise	Formula, process, ABV	Separate from fermented fruit-wine scope if spirit-based.

Branching rule: Exclude 2204 and 2208 before relying on 2206. Within 2206, use a specific line such as cider/perry or fermented fruit juice before “other”.

4. HS CODE – TAX – C/O

HS BRANCH

2206.00.10 cider/perry · 2206.00.60 fermented fruit/vegetable juice · 2206.00.99 other; cross-check 2204/2208.

RULE

CLASSIFICATION BASIS

Ingredients + production process + ABV + presence/absence of distillation or spirit blending + actual goods description.

MFN

IMPORT DUTY

Main 2206 lines currently show 55% MFN reference; ordinary rate is 150% of MFN where applicable.

VAT

2026 VAT

Alcohol is subject to excise tax and excluded from the 2% VAT reduction under Decree 174/2025; operational VAT reference: 10%.

FTA

C/O/FTA

ATIGA, ACFTA/RCEP, EVFTA, UKVFTA, CPTPP, VKFTA/AKFTA etc., depending on origin and PSR; never assume 0%.

LOCK

BEFORE DECLARATION

Final HS, ABV, origin, PSR/C/O, customs value and excise tax must be locked before landed-cost approval.

PROPOSED HS – TAX – C/O TABLE

The following codes are operational references; final duty is confirmed only after the product nature and the tariff schedule in force on declaration date are locked.

Reference HS	Suitable description	Classification basis	Application condition	Ordinary import duty	MFN import duty	VAT	C/O/FTA to review	Documents
2206.00.10	Cider or perry	Specific line in 2206	Actual cider/perry	82.5% ref.	55% ref.	10%	By origin	Formula, process, ABV, origin, C/O
2206.00.60	Alcohol obtained from fermented vegetable/fruit juice, except fresh grape juice	Direct fruit-juice fermentation	Not fresh-grape wine; not spirit/liqueur	82.5% ref.	55% ref.	10%	By origin	Juice %, process, ABV, COA, label, C/O
2206.00.99	Other fermented beverages	Residual line after exclusions	No more specific 2206 line applies	82.5% ref.	55% ref.	10%	By origin	Full technical file, C/O
2204 / 2208	Competing branches	Fresh-grape wine or spirit/liqueur	Only when product nature matches	Review separately	Review separately	10%	Review separately	Formula, process, ABV, base alcohol

Chapter 2206 rates are referenced against Decree 26/2023/ND-CP and current amendments; ordinary duty is shown on the 150%-of-MFN principle where applicable.

2026 excise: Under Law 66/2025/QH15, alcohol below 20°: 35%; alcohol 20° or above: 65% from 1 Jan 2026. Lock ABV before tax and landed-cost calculation.

SPECIAL PREFERENTIAL C/O/FTA TABLE BY ORIGIN

Origin/route	FTA	C/O/origin document	Special preferential rate	Conditions	Documents	Note
ASEAN	ATIGA	Form D / ATIGA origin document	Review 2026 schedule by final HS	Origin/PSR and transport met	C/O, invoice, B/L, formula	Do not infer duty from trade name.
China	ACFTA / RCEP	Form E or suitable RCEP document	Review 2026 schedule	PSR and origin rules met	C/O, invoice, B/L, BOM/formula	Compare FTAs after HS lock.
EU / UK	EVFTA / UKVFTA	Origin proof under the agreement	Review 2026 phase-down	PSR met; check sugar/alcohol inputs	Origin proof, formula, invoice	Do not assume 0%.
Japan/Korea/CPTPP	AJCEP/VJEPA/RCEP; AKFTA/VKFTA/RCEP; CPTPP	Corresponding form/document	Review 2026 schedule	Relevant PSR met	C/O, origin data, transport docs	Select based on actual dossier.

C/O checklist: Check form/document, origin criterion, description, HS, quantity, invoice, transport, third-party invoicing if any, issuance date and verification. Never transfer a rate from one HS branch to another.

5. DOSSIER & PREPARATION

Use a single-source-of-truth approach: product name, formula, ABV, process, origin and packing should be locked once and reused consistently across food safety, stamps, C/O and customs.

01 COMMERCIAL DOSSIER

Invoice, Packing List, B/L or AWB, Contract/PO, C/O if claiming preference, original label/artwork and shipment data.

02 TECHNICAL / SPECIALIZED DOSSIER

Formula/ingredient list, product specification, ABV, process flow, COA/test report, QCVN 6-3:2010/BYT evidence and alcohol-stamp records.

03 REGISTRATION & CROSS-CHECK SET

Self-declaration/product registration where applicable, import food-safety inspection dossier, e-stamp data and customs cross-check package.

Document principle: The cards summarize only the three dossier groups; detailed legal conditions belong in the checklist below. Avoid inconsistent descriptions among COA, Invoice, label and declaration.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice; Packing List; Contract/PO; B/L/AWB	Customs/value/shipment check	Importer + supplier	Product/ABV/volume mismatch	Cross-check name, pack size, quantity, origin before ETA
Classification & tax	Formula; process; ABV; spec; COA	HS/MFN/excise/VAT lock	Supplier + importer/compliance	Only “fruit wine” name, no process	Confirm fermentation/distillation/base spirit and ABV
Product food safety	Self-declaration or registration dossier where applicable; test report	Market eligibility/food-safety file	Importer + lab	Tests not aligned to QCVN/dossier	Cross-check QCVN 6-3:2010/BYT and Decree 15/2018
Import food-safety inspection	Registration + declaration/registration + Packing List and method-specific documents	State import food-safety inspection	Importer/service provider	Wrong inspection method	Review Circular 28/2026/TT-BCT + Decree 15/2018 on shipment date
Alcohol e-stamps	Stamp purchase/plan data and electronic stamp records	Stamping/circulation	Importer + Customs	Wrong stamp type/quantity/data	Review Circular 23/2021 as amended by 31/2025
Labels & circulation	Original label; supplemental label; artwork; ABV	Clearance/circulation	Importer + brand owner	Missing ABV/origin/manufacturer/importer	Check Decree 43/2017 as amended by 111/2021 plus alcohol rules
C/O/FTA	C/O/origin doc; invoice; transport docs	Preferential duty	Exporter + importer	HS/description/criterion mismatch	Use final HS and selected FTA PSR

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

TABLE 1 – LEGAL BASIS TO REVIEW

Legal group	Instrument	Issuer	Effective/application period	Role	Key article/appendix	Review note
Alcohol trade	Decree 105/2017/ND-CP; Decree 17/2020/ND-CP	Government	Amended; read with 2026 temporary regime	Import rules, labels/stamps, border gate and alcohol-business conditions	Article 30 and amendments	Do not mechanically apply old licensing procedure during Resolution 66.18 period.
2026 simplification	Resolution 66.18/2026/NQ-CP	Government	1 Jul 2026–28 Feb 2027	Temporarily cuts/suspends selected alcohol-business procedures/conditions	Appendix I.2	Recheck because the regime is time-limited.
Food safety	Decree 15/2018/ND-CP; Resolution 15/2026/NQ-CP	Government	Resolution 15 effective 6 Apr 2026; suspends Decree 46/2026 and Resolution 66.13/2026	Product declaration and import food-safety regime currently applied	Arts. 4, 13–19 as applicable	Recheck when new food-safety regime resumes.
Import FS list	Circular 28/2026/TT-BCT	MOIT	17 Jul 2026	HS list for MOIT food-safety inspection incl. alcohol	HS appendix	Cross-check final HS.
Technical regulation	Circular 45/2010/TT-BYT – QCVN 6-3:2010/BYT	Ministry of Health	In force; QCVN effective 1 Jul 2011	Safety/technical criteria for alcoholic beverages	QCVN 6-3	Use for spec/test design.
E-stamps	Circular 23/2021/TT-BTC; Circular 31/2025/TT-BTC	Ministry of Finance	Circular 31 effective 1 Jun 2025; new data fields from 1 Jan 2026	Electronic imported-alcohol stamps	Forms/data	Customs continued issuing e-stamps in 2026.
Excise	Law 66/2025/QH15	National Assembly	1 Jan 2026	Alcohol excise by strength	Alcohol tax schedule	2026: <20° 35%; ≥20° 65%.
Import duty	Decree 26/2023/ND-CP + amendments	Government	Use tariff in force on declaration date	MFN by HS	Chapter 22 schedule	Main 2206 lines: 55% reference.
VAT	Decree 174/2025/ND-CP	Government	VAT reduction policy through 31 Dec 2026	Excise goods excluded from 2% reduction	Excluded-goods annex	Alcohol: operational VAT reference 10%.
Labels	Decree 43/2017/ND-CP; Decree 111/2021/ND-CP	Government	Current framework	Imported-goods labeling	Mandatory label content	Keep aligned with food-safety, stamp and customs data.
Alcohol harm prevention	Law 44/2019/QH14	National Assembly	Effective 1 Jan 2020; certain business-procedure items temporarily simplified in 2026	Circulation/business/marketing restrictions	Review by actual activity	Licensing simplification does not remove consumer-protection duties.

TABLE 2 – POLICY MATRIX BY SCENARIO

Goods scenario	Instrument to review	Possible policy	Authority (high level)	Trigger
Packaged fermented fruit wine	Decree 15/2018; Circular 28/2026; QCVN 6-3	Self-declaration/registration where applicable + import food-safety inspection	MOIT / food-safety authority	Final HS is in inspection list and commercial import
Import/business during 1 Jul 2026–28 Feb 2027	Resolution 66.18 + Decree 105/2017	Do not treat issue/reissue/amendment of alcohol distribution licence as an active pre-clearance step; food safety, stamp, label, tax and customs obligations remain	Trade authority / Customs	Shipment falls within Resolution 66.18 period
Bottled imported alcohol	Circular 23/2021 as amended by 31/2025	Electronic imported-alcohol stamp	Customs	Product falls within stamp scope
ABV below 20°	Law 66/2025	2026 excise 35%	Tax/Customs	Actual ABV below 20°
ABV 20° or above	Law 66/2025	2026 excise 65%	Tax/Customs	Actual ABV at least 20°
Fresh-grape wine or liqueur/spirit	HS nomenclature + tariff	Move to 2204 or 2208 and recompute tax/FTA	Customs	Objective nature falls outside main 2206 branch

2026 legal lock: Resolution 66.18/2026/NQ-CP expires after 28 Feb 2027. Shipments/articles after that date must recheck alcohol-business licensing/conditions before reusing this workflow.

7. PROCESSING TIME, FEES & RISK COSTS

Processing time varies with food-safety inspection method, dossier quality, customs channel, sampling and stamp status. Do not promise a fixed number of days before the actual file is locked.

Stage	Timing	Main owner	Delay risk	Possible cost group
Product data preparation	Sufficiently before booking/ETA	Supplier + importer	Missing process/ABV leads to wrong HS/tax	Document rework/route change
Self-declaration/registration where applicable	Depends on dossier/current food-safety regime	Importer	Test/spec mismatch	Testing and supplementation cost
Import food-safety inspection	Reduced/normal/tight method as applicable	Importer + inspection body	Wrong method/data mismatch	Sampling, storage
Alcohol e-stamp	Plan before release to market	Importer + Customs	Wrong quantity/data	Clearance/circulation delay
Customs & tax	After declaration dossier is ready	Importer/broker + Customs	HS/ABV/C/O/value error	Additional tax, consultation, storage/DEM/DET
Post-clearance	Before market release and through record lifecycle	Importer/distributor	Label/stamp/records mismatch	Post-audit/market surveillance risk

Cost separation: Government charges (where legally applicable), lab/certification costs, and logistics delay costs such as storage/DEM/DET are different cost buckets and should not be merged into one “procedure fee”.

8. PRACTICAL E2E WORKFLOW

STEP 01

IDENTIFY PRODUCT & DATA

Lock fruit type, juice %, process, distillation/spirit blending, ABV, packing and labels.

STEP 02

LOCK HS / TAX / C/O

Compare 2206.00.10/.60/.99 against 2204/2208; calculate MFN/FTA, VAT and excise by ABV.

STEP 03

REVIEW POLICY & SPECIALIZED DOSSIER

Review food safety, QCVN, alcohol stamps, labels and Resolution 66.18 status.

STEP 04

COMPLETE PRODUCT FILE

Complete self-declaration/registration if applicable, test report and technical file.

STEP 05

LOCK DOCUMENTS BEFORE ETA

Cross-check Invoice, Packing, B/L/AWB, C/O, label, ABV, HS and food-safety dossier.

STEP 06

CUSTOMS DECLARATION & CHANNEL

Declare HS/value/origin/tax and prepare for Green/Yellow/Red channel.

STEP 07

INSPECTION / TAX / CLEARANCE

Complete food-safety inspection, stamp/tax obligations and cargo release.

STEP 08

CIRCULATION / RECORDS / POST-AUDIT

Complete labels/stamps before sale; retain food-safety, tax, C/O and SKU change records.

Pre-ETA milestone: Lock at least process + ABV + HS branch + food-safety file + stamp plan + C/O before arrival.

Main stop point: Do not ship solely on “fruit wine 12%” without knowing whether it is cider, fermented fruit juice, grape wine or liqueur. A wrong branch changes tax and compliance.

9. FAQ – FREQUENTLY ASKED QUESTIONS

1. Does fruit wine have one fixed HS code?

No. Depending on ingredients/process, it may fall under 2206.00.10, 2206.00.60, 2206.00.99 or move to 2204/2208.

2. What branch is commonly reviewed for plum/strawberry/lychee fermented wine?

If genuinely obtained by fermentation of fruit juice, not fresh-grape wine and not spirit/liqueur, review 2206.00.60 subject to technical evidence.

3. Is apple cider classified under 2206.00.60?

Normally review the more specific 2206.00.10 cider/perry line first.

4. What is 2026 excise for 12% fruit wine?

If final ABV is below 20°, the 2026 rate is 35% under Law 66/2025/QH15, subject to correct tax base.

5. What if ABV is 20% or higher?

The 2026 rate is 65% for alcohol at 20° or above.

6. Is VAT 8% or 10% in 2026?

Alcohol is an excise-tax item excluded from the 2% VAT reduction; operational import VAT reference is 10%.

7. In Sep 2026, is an alcohol distribution licence application an active prerequisite?

During Resolution 66.18/2026/NQ-CP (1 Jul 2026–28 Feb 2027), selected alcohol licensing procedures/conditions are temporarily not implemented. Do not place licence issuance/reissuance/amendment as the active pre-clearance step; food safety, stamps, labels, tax and customs duties remain.

8. Can the same procedure be reused after 28 Feb 2027?

Not without rechecking. Resolution 66.18 is time-limited, so replacement/amendment rules must be reviewed.

9. Is import food-safety inspection required?

Cross-check the final HS against Circular 28/2026/TT-BCT and the current Decree 15/2018 regime; the inspection method depends on the actual case.

10. Are imported-alcohol stamps required?

Imported alcohol for circulation is subject to the electronic stamp framework under Circular 23/2021 as amended by Circular 31/2025, unless a specific exception applies.

11. Does a C/O guarantee 0% duty?

No. Final HS, relevant FTA, PSR, valid origin documentation and transport/invoicing conditions must all be satisfied.

12. Must a supplier/ABV change be re-reviewed?

Yes. Supplier, origin, formula, process or ABV changes can affect HS, origin, tax, food safety, labels and stamps.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

CLASSIFICATION / PRODUCT FILE

Technical evidence supporting HS branch, process, ABV and objective beverage nature.

SHIPMENT FILE

Invoice, Packing, transport docs and commercial data aligned.

SPECIALIZED FILE

Product declaration/food-safety, test reports and alcohol-stamp records as applicable.

CUSTOMS & TAX FILE

Declaration, valuation, C/O, import duty/VAT/excise records and explanations where needed.

LABEL / CIRCULATION

Supplemental labels, alcohol stamps and ABV/origin/importer information compliant before sale.

CHECK

RECORD RETENTION & CHANGE CONTROL

Keep versioned formula, supplier/origin, C/O, food-safety, stamp, declaration and SKU change logs.

Required output state: An SKU should be treated as import/market-ready only when classification, food safety, stamps, labels, tax and shipment documents all reconcile to one master dataset.

Change control: Any change to supplier, origin, fruit/juice ratio, process, base alcohol, ABV or packaging should trigger re-review before the next shipment.

11. SOLUTIONS FROM TGIMEX

For fruit wine, the main control value is to lock product nature + ABV + HS + food-safety/stamp pathway + current alcohol-business legal status before ETA, rather than repairing disconnected documents after arrival.

PRE-ETA REVIEW

Review product nature, ABV, HS, tax, C/O, food safety, stamps and timeline before arrival.

COMPLIANCE DOCUMENT CONTROL

Cross-check commercial documents against formula/spec, tests, labels, stamps, C/O and food-safety records.

OPERATIONS / CUSTOMS COORDINATION

Coordinate declaration, specialized inspection, tax, stamps, cargo release and post-clearance record completion.

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