22060020Unit: lít/kgHeading 2206

Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

HS code 22060020 – Saké

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

Saké is a traditional Japanese alcoholic beverage produced by fermenting rice, water, yeast, and koji mold. It is often referred to as rice wine, though its brewing process shares more similarities with beer. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 55%, VAT of 10/8 and measured in “lít/kg”.

Preferential (MFN) import duty
55
VAT
10%
Ordinary rate (non-MFN)
82.5
Unit of quantity
lít/kg

What is HS code 22060020?

This specific classification covers saké, a fermented beverage derived from rice, distinguishing it from other alcoholic drinks. It is categorized under Heading 2206, which includes various 'other fermented beverages' not specified elsewhere, such as cider, perry, and mead. Within Chapter 22, dedicated to beverages, spirits, and vinegar, saké holds its place as a unique fermented product with a distinct production method.

When importing saké into Vietnam, precise classification hinges on verifying its authentic production process as a fermented rice beverage. It is important to differentiate saké from distilled rice spirits, which fall under a different HS heading (e.g., 2208). Importers should provide detailed technical specifications, ingredient breakdowns, and production method documentation to ensure correct assignment to this subheading and avoid misclassification with other alcoholic preparations.

Specialised management for code 22060020

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 22060020

Ordinary rate (non-MFN)
82.5
Preferential (MFN) import duty
55
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 22060020 is the right one for your shipment?

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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)
Best rate0
AJCEP (ASEAN - Japan)
4
VJEPA (Japan)
Best rate0
AKFTA (ASEAN - Korea)
50
VKFTA (Korea)
50
AANZFTA (ASEAN - AU/NZ)
40
AIFTA (ASEAN - India)
65
VCFTA (Chile)
59
VN-EAEU (Eurasian Union)
*
CPTPP
Best rate0
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
6,8
UKVFTA (UK)
6,8
VIFTA (Israel)
55
RCEP
27,5
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 55%drops to 0% under ATIGA (ASEAN)

A 55% gap - illustrated on a 100,000 USD shipment, that is roughly 55,000 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 22060020

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 22060020

What is Vietnam’s import duty for HS code 22060020 (Saké)?
HS code 22060020 carries a preferential (MFN) import duty of 55%, an ordinary rate (non-MFN) of 82.5% 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 22060020?
HS code 22060020 (Saké) 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 22060020 require an import permit?
HS code 22060020 (Saké) 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 22060020 require specialized inspection or conformity certification?
Yes. HS code 22060020 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 22060020?
The lowest preferential rate for HS code 22060020 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), CPTPP 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 22060020 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 22060020 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), CPTPP 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 22060020?
The unit of quantity for HS code 22060020 is lít/kg.
What goods does HS code 22060020 cover?
HS code 22060020 covers goods described as “Saké”. In Vietnam’s tariff schedule, this code falls under: Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included → Saké. 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 2206)

2206Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
22060010Cider or perry
22060031In container holding 2 l or less
22060039Other
22060041Of an alcoholic strength by volume not exceeding 1.14% vol.
22060049Other
22060050Mead
22060060Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes
22060091Other rice wine (including medicated rice wine)
22060099Other
See heading 2206 See every HS code in Chapter 22 – Processed food · Beverages · Tobacco

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Import procedure for Food & Beverage

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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.