Are you looking to import beer for business in Vietnam? Are you looking for a reputable logistics unit that provides beer import services to Vietnam? Do you want to know how much is the import tax on beer at the moment? Are there import tax incentives for beer? State management regulations for beer? How to import beer? What is the process of importing beer?
In the article below, TOGHN with many years of experience in providing business/individual beer import services across the country will support and answer the above issues.
HS code of beer
In the field of import and export, in general, for any commodity, in order to properly determine import policies and procedures, it is firstly necessary to determine the HS code of the item.
Beer with HS under Chapter 22: Beverages, wine and vinegar
| 2203 | Beer produced from malt |
| – Dark or brown beer | |
| 22030011 | – Have an alcohol content of not more than 5.8% by volume |
| 22030019 | – Others |
| – Other, including ale | |
| 22030091 | – Have an alcohol content of not more than 5.8% by volume |
| 22030099 | – Others |
The detailed determination of HS code of an item must be based on the nature, composition, etc. of the goods actually imported.
According to current regulations, the basis for applying HS codes to goods actually imported at the time of importation, on the basis of catalogs, technical documents (if any) or/and to go for assessment at the Customs Inspection Department.
The results of the actual inspection of the customs and the results of the Customs Inspection Department determined to be the legal basis for applying the code to the imported goods.
The HS we advise above is for reference only.
>>To know more about this content, you can refer to the article: HS Code Definition
Prohibit export, ban import
According to current regulations, beer is neither on the list of goods banned from export nor import, so the company can carry out import procedures according to regulations.
>>For the current regulations on the list of goods banned from import and export, see the List of goods banned from import.
Beer import policy
What license is required to import beer?
Beer is under the specialized management of the Ministry of Industry and Trade. According to Decision No. 4755 / QD-BCT dated 21st December, 2017 of Ministry of Commerce, businesses must register for food safety inspection before clearance.
When importing beer, enterprises must also declare conformity/declaration of conformity with food safety regulations if the product already has technical regulations. If the product has no technical regulations, the enterprise must make a declaration in accordance with food safety regulations.
Beer price risk management
Beer belongs to the category of commodity price risk management, so in some cases customs will require consultation.
Customs procedures for importing beer
General import customs dossiers include:
Commercial Invoice
Packing List
Bill of Lading
Certificate of origin – in case the importer wants to enjoy special preferential import tax
Other documents (if any) In addition, due to quality inspection, when doing customs procedures for importing beer, in addition to the procedures and documents for customs presentation as with normal goods, the importer needs to:
Certificate of quality inspection
Labels of goods upon import:
Imported goods need to be fully labeled according to current regulations.
Goods labels must show the following contents:
- Name of goods
- Name and address of the organization or individual responsible for the goods
- Origin of goods
- Other contents according to the nature of each type of goods
Taxes when importing beer
When imported beer, the importer should pay import duty, value added tax (VAT) and special consumption tax.
VAT on beer is 10%.
The current preferential import tax rate of beer is 35%.
The current special consumption tax on beer is 65%.
In the case of beer imported from countries that have free trade agreements with Vietnam, they may enjoy special preferential import tax if they fully meet the conditions set out in the agreement.
You should note this content to enjoy the legal benefits of tax incentives, currently Vietnam has signed FTAs with more than 50 countries, so it is likely that the goods you import will enjoy special preferential import tax.
