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REGULATION ON WINE IMPORTS IN VIETNAM
Wine imports in Vietnam are regulated by the Customs Law (2015) and other notices and decrees issued by the Vietnamese Government. In order to properly determine policies, regulation on wine imports in Vietnam, one of the first thing needed to determine is the HS code of the commodity. Wine grapes’s HS code Chapter 22: Beverages, spirits and vinegar
| HS code | Product Depcription | VAT Tax % | Import Tax % | Preferential Import Tax % |
| 2204 – Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 | ||||
| 22041000 | – Sparkling wine (1) | 10 | 75 | 50 |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol | ||||
| 220421 | – In containers holding 2l or less | |||
| Wine | ||||
| 22042111 | – Of an alcoholic strength by volume not exceeding 15 % vol. | 10 | 75 | 50 |
| 22042113 | – Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | 10 | 75 | 50 |
| 22042114 | – Of an alcoholic strength by volume exceeding 23 % vol. | 10 | 75 | 50 |
| Of an alcoholic strength by volume exceeding 23 % vol. | ||||
| 22042121 | – Of an alcoholic strength by volume not exceeding 15 % vol. | 10 | 75 | 50 |
| 22042122 | – Of an alcoholic strength by volume exceeding 15 % vol. | 10 | 75 | 50 |
| 220422 | – In containers holding more than 2l but not more than 10l: | |||
| Wine | ||||
| 22042211 | – Of an alcoholic strength by volume not exceeding 15 % vol. | 10 | 75 | 50 |
| 22042212 | – Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | 10 | 75 | 50 |
| 22042213 | – Of an alcoholic strength by volume exceeding 23 % vol. | 10 | 75 | 50 |
| 22042221 | – Of an alcoholic strength by volume not exceeding 15 % vol. | 10 | 75 | 50 |
| Grape must with fermentation prevented or arrested by the addition of alcohol: | ||||
| 22042221 | – Of an alcoholic strength by volume exceeding 15 % vol. | 10 | 75 | 50 |
| 22042222 | – Of an alcoholic strength by volume exceeding 15 % vol. | 10 | 75 | 50 |
| 220429 | –Other: | |||
| – Wine: | ||||
| 22042911 | – Of an alcoholic strength by volume not exceeding 15 % vol. | 10 | 75 | 50 |
| 22042913 | – Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23% vol. | 10 | 75 | 50 |
| 22042914 | – Of an alcoholic strength by volume exceeding 23 % vol. | 10 | 75 | 50 |
| Grape must with fermentation prevented or arrested by the addition of alcohol: | ||||
| 22042921 | – Of an alcoholic strength by volume not exceeding 15 % vol. | 10 | 75 | 50 |
| 22042922 | – Of an alcoholic strength by volume exceeding 15 % vol. | 10 | 75 | 50 |
| 220430 | – Other grape must: | |||
| 22043010 | – Of an alcoholic strength by volume not exceeding 15 % vol. | 10 | 75 | 50 |
| 22043020 | – Of an alcoholic strength by volume exceeding 15 % vol. | 10 | 75 | 50 |
INSPECTION AND DOCUMENTS
Wine imports in Vietnam must be inspected before they can be cleared at the customs, in compliance with the National Technical Regulation on Food Safety for Alcoholic Beverages (QCVN:2010/BYT).
The attributes during the inspection include wine’s quality, specifications, quantity, and volume.
Besides, wine import firms in Vietnam are required to submit their document portfolio to the import authorities, including the import business code and the certificates of company registration.
Here are some documents required for regulation on wine imports in Vietnam:
- Bill of lading
- Commercial invoice
- Certificate of origin
- Value statement
- Cargo release order
- Inspection report
- Import declaration form
- Terminal handling receipts
- Technical standard/health certificate
- Packing list
Import declarations must be submitted in advance or within 30 days of arrival through electronic data processing system of the Vietnam Automated Cargo and Port Consolidated System/Vietnam Customs Information System (VNACCS/VCIS).
Other supporting documents, including commercial invoices, inspection reports, value statements and certificates of origin, may also be required to be submitted.
IMPORT TAX ON WINE IN VIETNAM
Vietnam adopts Harmonized System (HS) for commodities, and most import goods are subject to import tariffs.
In addition to import tariffs, some goods may be subject to other taxes, such as value added tax (VAT). To determine if a certain wine is subject to tax exemption, it is advisable to refer to Article 107 about Cases under tax-exempt consideration, and Article 108 about Dossier for tax-exempt consideration of Circular 38/2015/TT-BTC of March 25, 2015.
The applicable tax rate depends on the origin of the goods (the certificate of origin must be produced) and is divided into three categories:
- Preferential tax rate – for countries with MFN status (most favored nations) in Vietnam
- Ordinary tax rate – applicable to other countries
Import duties must be paid before the delivery or shipment. Wine belongs to food and beverages category, and the tax rate will be determined under Decree 94/2012/ND-CP dated 12/11/2012 by Government on wine production and wine trading.
As a general rule of thumb, the following are some key taxes businesses should pay attention to for wine imports:
- 50% of customs duties (cost, insurance, and freight – CIF)
- 25% excise duties
- 10% VAT
FOOD SAFETY REGULATION FOR WINE
For food safety and quality regulations of wine in Vietnam, the Vietnam Directorate for Standards, Metrology and Quality (STAMEQ) is in charge of setting industry standards and testing requirements for wine and wine products.
Other than STAMEQ, Vietnam Food Administration, under the Ministry of Health (MoH), is responsible for an establishment of the specifications and limits for heavy metals, chemical and microbiological parameters, labeling, and food additives.
LABELING REGULATIONS FOR WINE
All imported wine must comply with labeling regulations upon release.
Some mandatory information (such as product name/brand of alcohol content) must be shown in Vietnamese on the label of wine products, according to the Decree No. 89/2006/ND-CP of August 30, 2006, On Labeling of Goods.
The Ministry of Science and Technology is responsible for the coordination with authorities in revising the labeling content.
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