22089091Unit: lít/kgHeading 2208

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

HS code 22089091 – Of an alcoholic strength by volume not exceeding 1.14% vol.

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

This category covers spirituous beverages and undenatured ethyl alcohol with an alcoholic strength by volume not exceeding 1.14%. These products are characterized by their very low alcohol content. 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 22089091?

This classification encompasses certain spirituous beverages and undenatured ethyl alcohol preparations where the alcoholic strength by volume does not exceed 1.14%. These products are distinct from higher-strength spirits and liqueurs, often serving as low-alcohol alternatives or bases for other preparations. They are categorized under heading 2208, which broadly covers alcoholic beverages and ethyl alcohol.

For accurate classification in Vietnam, importers must provide clear documentation verifying the alcoholic strength by volume, such as laboratory test reports or manufacturer's specifications. Distinguishing these low-alcohol products from entirely non-alcoholic beverages (e.g., under heading 2202) or from higher-strength spirituous beverages within other subheadings of 2208 is crucial. The exact percentage of alcohol content is the primary determinant for this specific classification.

Specialised management for code 22089091

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 22089091

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

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

Not sure HS code 22089091 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)
8
VJEPA (Japan)
Best rate0
AKFTA (ASEAN - Korea)
50
VKFTA (Korea)
48
AANZFTA (ASEAN - AU/NZ)
40
AIFTA (ASEAN - India)
65
VCFTA (Chile)
55
VN-EAEU (Eurasian Union)
*
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 22089091

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 22089091

What is Vietnam’s import duty for HS code 22089091 (Of an alcoholic strength by volume not exceeding 1.14% vol.)?
HS code 22089091 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% applies.
What is the VAT rate for HS code 22089091?
HS code 22089091 (Of an alcoholic strength by volume not exceeding 1.14% vol.) 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 22089091 require an import permit?
HS code 22089091 (Of an alcoholic strength by volume not exceeding 1.14% vol.) 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 22089091 require specialized inspection or conformity certification?
Yes. HS code 22089091 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 22089091?
The lowest preferential rate for HS code 22089091 is 0%, available under the following agreements: ATIGA (ASEAN), VJEPA (Japan), 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 22089091 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 22089091 has preferences under ATIGA (ASEAN), VJEPA (Japan), 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 22089091?
The unit of quantity for HS code 22089091 is lít/kg.
What goods does HS code 22089091 cover?
HS code 22089091 covers goods described as “Of an alcoholic strength by volume not exceeding 1.14% vol.”. 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 → Other: → Other: → Of an alcoholic strength by volume not exceeding 1.14% vol.. 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

Getting ready to import this product?

See the full import procedure, duties and permits for Food & Beverage.

Import procedure for Food & Beverage

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Free review of HS code 22089091 + a quote for the procedure

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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.