22087090Unit: lít/kgHeading 2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages › Liqueurs and cordials:

HS code 22087090 – Other

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

This HS code covers various spirituous beverages that fall under the category of liqueurs and cordials, but are not specifically classified under other subheadings within 2208.70. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 45%, VAT of 10/8 and measured in “lít/kg”.

Preferential (MFN) import duty
45
VAT
10%
Ordinary rate (non-MFN)
67.5
Unit of quantity
lít/kg

What is HS code 22087090?

This classification encompasses a range of alcoholic beverages characterized by their sweet flavor, often derived from fruits, herbs, spices, or other natural flavorings, and typically containing a lower alcohol content than spirits like whisky or rum. These "other" liqueurs and cordials are distinct from those specifically enumerated in other subheadings under 2208.70, which might include specific types like crème de cassis or triple sec, placing them broadly within Chapter 22 as prepared beverages.

Accurate classification for these "other" liqueurs and cordials often depends on a detailed analysis of their composition, including the type and concentration of flavoring agents, sugar content, and precise alcoholic strength by volume. Importers into Vietnam should be prepared to provide technical specifications, ingredient lists, and production methods to differentiate these products from other spirituous beverages or from specific named liqueurs, ensuring correct assignment within this residual subheading.

Specialised management for code 22087090

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: State food-safety inspection on import.

In force

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)

Abbreviations: HH = goods · NK = import · HQ = customs · KTCN = specialised inspection · PL = appendix

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 22087090

Ordinary rate (non-MFN)
67.5
Preferential (MFN) import duty
45
VAT
10%
Export duty
-
Special consumption tax (SCT)
35/65
Environmental protection tax
-

VAT: Not eligible for the reduction - stays at 10% under Decree 174/2025/NĐ-CP.

Not sure HS code 22087090 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
5
AJCEP (ASEAN - Japan)
65
VJEPA (Japan)
65
AKFTA (ASEAN - Korea)
50
VKFTA (Korea)
48
AANZFTA (ASEAN - AU/NZ)
40
AIFTA (ASEAN - India)
65
VCFTA (Chile)
55
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
35
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
6
UKVFTA (UK)
6
VIFTA (Israel)
45
RCEP
45
Vietnam – Cuba
Best rate0
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 45%drops to 0% under ATIGA (ASEAN)

A 45% gap - illustrated on a 100,000 USD shipment, that is roughly 45,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 22087090

Import cost calculator
10%Not reduced - stays 10% (Decree 174/2025/NĐ-CP)
This item may be subject to excise/environmental tax - enter the amount if known to include it.

Frequently asked questions about HS code 22087090

What is Vietnam’s import duty for HS code 22087090 (Other)?
HS code 22087090 carries a preferential (MFN) import duty of 45%, an ordinary rate (non-MFN) of 67.5% and VAT of 10/8 under Vietnam’s 2026 tariff schedule. Additionally, a special consumption tax (SCT) of 35/65 applies.
What is the VAT rate for HS code 22087090?
HS code 22087090 (Other) is subject to value-added tax (VAT) of 10/8 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 22087090 require an import permit?
HS code 22087090 (Other) is subject to a special management policy: HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021) Abbreviations: HH = goods · NK = import · HQ = customs · KTCN = specialised inspection · PL = appendix. Contact Avenir for support with the procedure.
Does HS code 22087090 require specialized inspection or conformity certification?
Yes. HS code 22087090 falls under: State food-safety inspection on import. Basis: Appendix — 5 sections 28/2026/TT-BCT. Chapter-level signal (for reference, needs checking): state food-safety inspection on import, carried out by the relevant sector ministry for food safety (Health, Agriculture and Rural Development, or Industry and Trade, depending on the goods). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 22087090?
The lowest preferential rate for HS code 22087090 is 0%, available under the following agreements: ATIGA (ASEAN), VN-EAEU (Eurasian Union), Vietnam – Cuba and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 22087090 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 22087090 has preferences under ATIGA (ASEAN), VN-EAEU (Eurasian Union), Vietnam – Cuba and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 22087090?
The unit of quantity for HS code 22087090 is lít/kg.
What goods does HS code 22087090 cover?
HS code 22087090 covers goods described as “Other”. In Vietnam’s tariff schedule, this code falls under: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages → Liqueurs and cordials: → Other. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 2208)

2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages
220820Spirits obtained by distilling grape wine or grape marc:
22082050Brandy
22082090Other
220830Whiskies:
22083010In containers holding more than 5 l
22083090Other
22084000Rum and other spirits obtained by distilling fermented sugar-cane products
22085000Gin and Geneva
22086000Vodka
220870Liqueurs and cordials:
22087010Of an alcoholic strength by volume not exceeding 57% vol.

Showing the first 12 codes in heading 2208. See all of heading 2208

See every HS code in Chapter 22 – Processed food · Beverages · Tobacco

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Import procedure for Food & Beverage

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Free review of HS code 22087090 + a quote for the procedure

Send the HS code and a shipment description; the Avenir customs declaration team reviews it and quotes the whole procedure, free of charge.

Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.