越南 · 第 22· 73 条目
§22饮料、酒及醋
第 IV 类食品；饮料、酒及醋；烟草及制品 · 第 16–24 章（WCO HS）
本章品目（4 位 WCO 统一）
9 个品目
越南 税号（前 73 条）
本章共 73 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 22011010 | - - Mineral waters | 52.5 | → |
| 22011020 | - - Aerated waters | 52.5 | → |
| 22019010 | - - Ice and snow | 60 | → |
| 22019090 | - - Other | 60 | → |
| 22021020 | - - Energy drink whether or not aerated | 52.5 | → |
| 22021030 | - - Other sparkling mineral waters or aerated waters, flavoured | 52.5 | → |
| 22021090 | - - Other | 52.5 | → |
| 22029100 | - - Non-alcoholic beer | 30 | → |
| 22029910 | - - - Flavoured UHT milk based drinks | 45 | → |
| 22029920 | - - - Soya milk drinks | 45 | → |
| 22029930 | - - - Coconut water based drinks | 45 | → |
| 22029940 | - - - Coffee based drinks or coffee flavoured drinks | 30 | → |
| 22029950 | - - - Other non-aerated beverages ready for immediate consumption without dilution | 45 | → |
| 22029990 | - - - Other | 30 | → |
| 22030011 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | 52.5 | → |
| 22030019 | - - Other | 52.5 | → |
| 22030091 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | 52.5 | → |
| 22030099 | - - Other | 52.5 | → |
| 22041000 | - Sparkling wine | 75 | → |
| 22042111 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22042113 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | 75 | → |
| 22042114 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | 75 | → |
| 22042121 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22042122 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | 75 | → |
| 22042211 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22042212 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | 75 | → |
| 22042213 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | 75 | → |
| 22042221 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22042222 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | 75 | → |
| 22042911 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22042912 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | 75 | → |
| 22042921 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22042922 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | 75 | → |
| 22043010 | - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22043020 | - - Of an alcoholic strength by volume exceeding 15% vol. | 75 | → |
| 22051010 | - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22051020 | - - Of an alcoholic strength by volume exceeding 15% vol. | 75 | → |
| 22059010 | - - Of an alcoholic strength by volume not exceeding 15% vol. | 75 | → |
| 22059020 | - - Of an alcoholic strength by volume exceeding 15% vol. | 75 | → |
| 22060010 | - Cider or perry | 82.5 | → |
| 22060020 | - Saké | 82.5 | → |
| 22060031 | - - In container holding 2 l or less | 82.5 | → |
| 22060039 | - - Other | 82.5 | → |
| 22060041 | - - Of an alcoholic strength by volume not exceeding 1.14% vol. | 82.5 | → |
| 22060049 | - - Other | 82.5 | → |
| 22060050 | - Mead | 82.5 | → |
| 22060060 | - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | 82.5 | → |
| 22060091 | - - Other rice wine (including medicated rice wine) | 82.5 | → |
| 22060099 | - - Other | 82.5 | → |
| 22071000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher | 60 | → |
| 22072011 | - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol. | 7.5 | → |
| 22072019 | - - - Other | 7.5 | → |
| 22072090 | - - Other | 60 | → |
| 22082050 | - - Brandy | 67.5 | → |
| 22082090 | - - Other | 67.5 | → |
| 22083010 | - - In containers holding more than 5 l | 67.5 | → |
| 22083090 | - - Other | 67.5 | → |
| 22084000 | - Rum and other spirits obtained by distilling fermented sugar-cane products | 67.5 | → |
| 22085000 | - Gin and Geneva | 67.5 | → |
| 22086000 | - Vodka | 67.5 | → |
| 22087010 | - - Of an alcoholic strength by volume not exceeding 57% vol. | 67.5 | → |
| 22087090 | - - Other | 67.5 | → |
| 22089010 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol. | 67.5 | → |
| 22089020 | - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. | 67.5 | → |
| 22089030 | - - Other samsu of an alcoholic strength by volume not exceeding 40% vol. | 67.5 | → |
| 22089040 | - - Other samsu of an alcoholic strength by volume exceeding 40% vol. | 67.5 | → |
| 22089050 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. | 67.5 | → |
| 22089060 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. | 67.5 | → |
| 22089070 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. | 67.5 | → |
| 22089080 | - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. | 67.5 | → |
| 22089091 | - - - Of an alcoholic strength by volume not exceeding 1.14% vol. | 67.5 | → |
| 22089099 | - - - Other | 67.5 | → |
| 22090000 | Vinegar and substitutes for vinegar obtained from acetic acid | 30 | → |