For your questions, we would like to have below suggestion:
Note: Our suggestion is for your reference only, not legally obligated.
When importing wine into Vietnam, you need to pay taxes follows:
1.Tax for alcohol:
- Import Tax
- Special consumption tax
- Value Added Tax
2. MFN import/export tariff schedule:
In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on actual goods. You have just mentioned us names of items, therefore we don’t have basis to answer specifically.
Pursuant to MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance, effective from 01/01/2012, you can refer to Chapter 22: Beverages, spirits and vinegar, with some groups as follows:
Group 22.04: Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. The import tax rate is 50% or 55%.
Group 22.05: Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. The import tax rate is 55%.
Group 22.06: Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not else where specified or included. The import tax rate is 55%.
Group 22.07: Undenatured ethyl alcohol of analcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. The import tax rate is 20% or 40%.
Group 22.08: Indentured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. The import tax rate is 48%.
3. Other regulations:
- Alcohol is one of restrictions import goods so you must have import license by the Ministry of Commerce;
- Because wine is a kind of food therefore it will be under management of food safety and hygiene of Agriculture and Rural Development;
- According to Notice No. 197/TB-BTC issued on 05/06/2011 by the Ministry of Industry and Trade, from 01/6/2011; the liquor, cosmetics, mobile phones (except if they are luggage of passengers on entry) only be allowed to make import procedures and customs clearance at three international ports are: Hai Phong Port, Da Nang Port and Ho Chi Minh Port.
4. The import record: is performed as Item 2, Article 11, Circular No. 194/2010/TT-BTC of December 6, 2010 by Ministry of Finance, guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports.
When carrying out customs procedures for imports, customs declarants shall submit and produce to customs offices a customs dossier comprising the following documents:
- The customs declaration;
- The goods trading contract;
- Bill of lading or other transportation documents of equivalent validity as specified by law;
- In each of the following specific cases, customs declarants shall additionally submit or produce the following documents:
The detailed list of goods, for goods of different categories or goods packaged differently;
The written inspection registration, notice of inspection exemption or notification of inspection results issued by a technical organization designated to carry out quality inspection, the agency in charge of food safety inspection or the quarantine agency (below referred to as inspection agency), for imports on the list of products and goods subject to quality and food safety inspection, animal quarantine or plant quarantine;
The certificate of survey, for goods cleared from customs procedures on the basis of survey results;
The declaration of imports’ value, for goods subject to value declaration;
The import permit, for goods requiring such permit under law.
Details of number and other necessary documents, you can refer to Item 2, Article 11, Circular No. 194/2010/TT-BTC of December 6, 2010 by Ministry of Finance, guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports for more detail.
According to Announcement No. 197/TB-BCT of May 06, 2011 on import wine, cosmestic, mobile telephone of Minister of Industry and Trade, efective date 1 June 2011: Import documentation:
Besides normal customs documents such as commercial invoice, packing list, bill of lading, sales contract, importer have to submit Letter of Nomination to be Importer/Distributor from the manufacturer or trader, or an Agency Contract with manufacturer / trader. These documents must be notarized by Vietnam Consulate in the origin country.
You can refer these documents for more information:
- List of import and export goods of Vietnam enclosed with Circular No. 156/2011/TT-BTC issued on 14/11/2011 by the Minister of Finance;
- Preference export and import tariff enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 of Ministry of Finance of the tariff duty rates applied on export 1/1/2012;
- Circular No. 194/2010/TT-BTC of December 6, 2010 by Ministry of Finance, guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports
- Announcement No. 197/TB-BCT of May 06, 2011 on import wine, cosmestic, mobile telephone of Minister of Industry and Trade.
In addition, you may access in website of the Ministry of Finance at www.mof.gov.vn, Ministry of Commerce www.moit.gov.vn and the Ministry of Agriculture and Rural Development www.agroviet.gov.vn.Best regards.