Beer import procedure for all types into Vietnam

Importing beer is a conditional business activity that is significantly lighter than importing spirits, since beer is defined and regulated under a separate legal framework in Vietnam. However, that does not mean businesses can be complacent – beer remains an alcoholic food product subject to strict food safety and labeling controls, and is subject to three layers of tax, including a special consumption tax that is on a steep upward roadmap starting in 2026.

This article by 3W Logistics presents the complete beer import procedure for all types under current regulations – covering legal conditions, 8-digit HS codes, how to calculate the three tax layers, required documentation, step-by-step process, and real-world risks, from the perspective of a forwarder experienced in handling imported beverage products.

1. Legal Conditions for Importing Beer into Vietnam

This is the biggest difference between beer import procedures and spirits import procedures. Under Article 3 of Decree 105/2017/ND-CP, the definition of “alcohol/spirits” in this document does not include beer of any kind. This means businesses importing beer do not need to obtain an Alcohol Distribution License from the Ministry of Industry and Trade, as is required for spirits and wine.

Practical note: Many businesses importing beer for the first time mistakenly follow the same licensing process as spirits – wasting unnecessary time and cost. The legal boundary is very clear: beer of all kinds is excluded from the scope of Decree 105/2017/ND-CP, so it does not require an Alcohol Distribution License, nor does it require the 150 m² warehouse condition or the 2-province distribution system required for spirits. This is a major advantage that helps new market entrants significantly shorten their preparation time compared to importing spirits.

2. 8-Digit HS Codes and Import Tax on Beer of All Types

Beer falls under group 2203 (Beer made from malt) in Chapter 22 of the Import-Export Tariff Schedule. Classification of the 8-digit HS code depends on the type of beer (dark/brown or other) and alcohol content – this is the factor that directly determines the applicable import tax rate.

Important note on beer HS codes: Many shipments are reclassified by customs because a single HS code was declared for an entire shipment containing multiple beers of different alcohol content. For craft beer, which typically has higher alcohol content than standard commercial beer (above 5.8%), businesses need to carefully check the specifications on the original label before declaring code 2203.00.91 or 2203.00.99 to avoid retroactive tax collection due to misclassification. Beer from countries with an FTA with Vietnam (EU under EVFTA, Japan under VJEPA/CPTPP…) may qualify for significantly lower preferential import tax rates than the MFN rates listed above with a valid C/O.

Special Consumption Tax on Beer Under the New Roadmap from 2026

Under Special Consumption Tax Law No. 66/2025/QH15, effective from January 1, 2026, beer is subject to a single special consumption tax rate regardless of alcohol content (unlike spirits, which are divided by the 20-degree threshold), increasing gradually each year on a roadmap through 2031.

3. Documentation for Beer Import Procedures

The documentation set for beer import procedures is more compact than for spirits since no distribution license is required, but self-declaration and specialized inspection documents remain mandatory.

4. Step-by-Step Beer Import Procedure

Step 1: Negotiate the contract, determine the HS code, and request C/O

Sign the beer purchase contract, clearly specifying brand, alcohol content, volume, and origin. For beer from the EU, Japan, or Korea, request C/O directly in the contract terms to optimize import tax – it cannot be obtained retroactively after the goods have been loaded onto the vessel.

Step 2: Register product self-declaration

File the product self-declaration under Decree 15/2018/ND-CP, accompanied by test results and CFS. Businesses can import a beer sample to complete the self-declaration before importing the official shipment to reduce wait time at port.

Step 3: Ship the beer to a Vietnamese port

Beer is usually shipped in standard 20’/40′ dry containers; glass-bottled beer requires careful packaging and cushioning to prevent breakage during long-distance transport, especially on routes from Europe.

Step 4: Register state food safety inspection

Once goods arrive at port, register for food safety inspection with the specialized agency under the Ministry of Industry and Trade. Businesses with a history of multiple compliant imports may qualify for the reduced inspection method, shortening processing time.

Step 5: Customs declaration, tax payment, and clearance

Open the VNACCS declaration with the complete HS code based on alcohol content, the self-declaration receipt number, and the C/O number (if any). Once customs confirms, the business pays import tax, special consumption tax, and VAT, and completes the sub-label application before goods leave the supervision area.

Step 6: Receive goods and transport to the distribution warehouse

After clearance, the business receives the D/O and transports the beer to the warehouse. For fresh beer or beer with a short shelf life, fast distribution planning is needed to ensure quality reaches consumers.

5. How to Calculate Beer Import Tax

Beer is subject to three cumulative tax layers similar to spirits. For example, with a canned beer shipment imported from Germany (HS code 2203.00.99, 6% alcohol), CIF value of 300 million VND, comparing scenarios with and without EVFTA C/O:

From 3W Logistics’ practical experience: For beer, the most common mistake isn’t the business license but the product self-declaration lagging behind the shipment’s arrival timeline – many businesses wait until goods reach port before starting the self-declaration paperwork, while the average processing time of 5-20 days causes containers to sit in storage, incurring unnecessary fees. In addition, with the 5%/year special consumption tax increase roadmap applying uniformly to all beer regardless of alcohol content (unlike spirits), businesses need to proactively update their pricing and inventory plans year by year. – Ms. Apple, CCO, 3W Logistics

6. Common Risks in Beer Import Procedures

FAQ – Frequently Asked Questions about Beer Import Procedures

Question 1: Does importing beer require an alcohol distribution license?

No. Under Article 3 of Decree 105/2017/ND-CP, “alcohol/spirits” in this document does not include beer of any kind. Therefore, businesses importing beer do not need to obtain an Alcohol Distribution License as required for wine or spirits – only product self-declaration and compliance with labeling regulations are needed.

Question 2: What documents are needed for beer import procedures?

A complete documentation set for beer import procedures for all types includes: Sales Contract;

• Commercial Invoice and Packing List;
• Bill of Lading;
• C/O (if seeking FTA preferential treatment);
• Product self-declaration form under Decree 15/2018/ND-CP;
• State food safety inspection registration;
• Vietnamese sub-label;
• Electronic customs declaration (VNACCS).

Question 3: How many types of tax must be paid when importing beer?

Beer is subject to three cumulative tax layers: (1) Import tax, calculated on CIF value, ranging from 20% (dark/brown beer) to 35% (regular beer) under MFN, lower with an FTA C/O; (2) Special consumption tax, applied at a single uniform rate for all beer types, 65% in 2026, increasing 5%/year to 90% by 2031; (3) 10% VAT, calculated on total CIF value plus import tax plus special consumption tax.

Question 4: How long does beer import take?

The total time from signing the contract to beer arriving at the warehouse typically ranges from 25-45 days – significantly faster than spirits since no distribution license is required. This includes: product self-declaration, 5-20 business days (can be done in parallel with shipping time); transport from Asia, 10-15 days, from Europe, 25-30 days; food safety inspection and customs clearance, 3-7 days.

How 3W Logistics Supports Beer Import Procedures

With experience handling a diverse range of imported food and beverage products and registration as an OTI-NVOCC with FMC bond (Federal Maritime Commission) in the United States, 3W Logistics offers a full-service package for businesses covering beer import procedures for all types – from legal consulting to delivery at the distribution warehouse.

• Consulting to distinguish regulations between beer and spirits: Clearly define the scope of application of Decree 105/2017/ND-CP, helping businesses avoid wasting time preparing unnecessary documentation.
• HS code determination and actual tax calculation before ordering: Accurately determine the HS code based on alcohol content and beer type; calculate the three tax layers according to the latest special consumption tax increase roadmap – giving businesses an accurate cost figure before negotiation.
• Support obtaining the correct FTA C/O form from suppliers: Guide EU suppliers in obtaining Form EUR.1, Japanese suppliers Form CPTPP/JV, and Korean suppliers Form KV to optimize import tax costs.
• Coordinate product self-declaration and food safety inspection: Prepare declaration documentation in parallel with shipping time, coordinate state inspection registration to avoid storage fees at port.
• Electronic customs declaration (VNACCS) and resolving issues at the border checkpoint: Declare the correct HS code based on alcohol content, coordinate proper sub-label application before clearance.

Why choose 3W Logistics for your beer shipment? Although beer import procedures are simpler than spirits, businesses still need to correctly handle the self-declaration sequence, HS codes based on alcohol content, and optimize FTA C/O amid a rising special consumption tax roadmap each year. We accompany you from the documentation preparation stage through to warehouse delivery – helping businesses shorten clearance time and avoid unnecessary costs. Contact 3W for specific consultation before signing your import contract.

Ms. Apple (CCO)

Ms. Apple is the CCO (Chief Commercial Officer) at 3W Logistics, with over 10 years of experience in sales and business operations management.

At 3W Logistics, Ms. Apple is responsible for commercial strategy, corporate customer development, managing a team of more than 50 sales professionals, and improving business performance in the logistics sector.

With practical experience in sales management and market development, Ms. Apple shares professional insights on business logistics solutions, international transportation, freight forwarding, customer management, trade lane development, and growth strategies in the logistics industry.