Export wine to Vietnam: the 2026 guide

The market in numbers

Exporting countries declared USD 77 million of wine shipped to Vietnam in 2025, 3.7% more than in 2024 but still below 2015 (USD 125 million). Vietnam does not report its imports to the UN, so these are exporters' figures. France leads with 30.9% of value, then Italy (22.5%); part of the wine arrives through Singapore, Malaysia and Hong Kong. Full ranking by country, 2025 data.

Duties and taxes

Three layers, each calculated on the one before:

Customs duty on the CIF value, same rates for bottled and sparkling wine: 50% for origins without an agreement (Decree 26/2023); 6.2% in 2026 for EU wine under the EVFTA, 0% from 1 January 2027 (Decree 116/2022); 15% in 2026 for Australia, New Zealand and Chile under the CPTPP, 10% in 2027 (Decree 115/2022) and 0% from 2028 under the treaty schedule. AANZFTA and the Vietnam-Chile agreement give only 20%.
Special consumption tax: 35% of (CIF + duty) in 2026 for wine under 20% alcohol. Law 66/2025 adds five points every 1 January: 40% in 2027, up to 60% in 2031.
VAT: 10% of (CIF + duty + special consumption tax). The temporary 8% rate does not apply to alcohol.

One bottle, CIF VND 200,000	Without agreement (50%)	Australia, NZ, Chile, CPTPP (15%)	EU, EVFTA (6.2%)
Customs duty	100,000	30,000	12,400
Special consumption tax	105,000	80,500	74,340
VAT	40,500	31,050	28,674
Total taxes	245,500 (123% of CIF)	141,550 (71% of CIF)	115,414 (58% of CIF)

Computed from the rates in force on 13 November 2026; customs rounding ignored. With the 2027 rates the EU bottle carries 108,000 (54% of CIF). The importer pays the special consumption tax again on its own selling price, less what it paid at import.

Who imports, and what each side does

Until 30 June 2026 only a company holding a liquor distribution licence (Giấy phép phân phối rượu) could import wine (Decree 105/2017, Article 30). Since 1 July 2026 distribution, wholesale and retail licences are no longer issued and their conditions no longer apply (Resolution 66.18/2026/NQ-CP, valid to 28 February 2027). The replacement decree was still a draft on 12 November 2026: it proposes an online notification before trading.

There is no registration of the foreign winery. The importer self-declares each product, with a test report under 12 months old, and registers each shipment for food safety inspection (Decree 15/2018). A HACCP, ISO 22000, IFS, BRC or FSSC 22000 certificate qualifies shipments for reduced inspection.

Labels and stamps

At customs, the original label must show the product name, the origin and the producer's name and address (Decree 37/2026, in force since 23 January 2026).
Before sale the importer adds a Vietnamese sticker, which must not cover the mandatory content of the original label. It adds the importer's name and address, the volume, the alcohol content and storage instructions.
One electronic stamp per bottle, across the closure so it tears on opening. The importer applies it before sale; if applied at your winery, before the wine enters Vietnam (Circular 93/2026).

Documents and samples

Proof of origin for the EVFTA rate: a statement on origin made out by the exporter, valid 12 months. Above EUR 6,000 per consignment the exporter needs a REX number.
Samples: test or research samples and products shown at a trade fair are exempt from the food safety inspection. We found no exemption from duty, special consumption tax or VAT that we could confirm for wine samples: plan for all three.

How the market works

Importers sell to wholesalers, retailers and restaurants. Advertising and promotions are banned for alcohol of 15% and above. Below 15%, wine can be advertised with a health warning, but not outdoors (shop signs excepted) nor in cultural or sports programmes. Online sale is allowed: the seller records the buyer's name and age, takes cashless payment only and delivers only to people aged 18 or over (Law 44/2019; Decree 24/2020).

Fair: Food & Hospitality Vietnam, SECC, Ho Chi Minh City, announced for 24 to 26 March 2027: check the organiser's site before you book.

Mistakes to avoid

Pricing 2027 on the EU duty cut alone: the special consumption tax rises to 40% the same day.
Shipping Australian, New Zealand or Chilean wine under AANZFTA or the Chile agreement (20%) when the CPTPP gives 15%.
Calculating VAT at 8%, or the special consumption tax on CIF alone.
Planning advertising for a wine at 15% alcohol or more.
Working from the 2017 licence and labelling rules: both changed in 2026.

How we work in Vietnam

Vietnam is covered from our Shanghai office, whose team makes more than 10 trips a year through Southeast Asia. Meet the Shanghai office.

Sources

Decree 26/2023/ND-CP, preferential import tariff, heading 22.04, Government of Vietnam, link (primary)
Decree 116/2022/ND-CP, EVFTA tariff 2022 to 2027, Annex II, heading 22.04, Government of Vietnam, link (primary)
Decree 115/2022/ND-CP, CPTPP tariff 2022 to 2027, Article 5 and Annex II, Government of Vietnam, link (primary)
Decree 68/2023/ND-CP, CPTPP tariff columns for Chile, Government of Vietnam, link (primary)
Vietnam tariff on Australian wine by year, CPTPP and AANZFTA, Australian Government, DFAT FTA Portal, link (official, secondary)
Decree 121/2022/ND-CP, AANZFTA tariff 2022 to 2027, Government of Vietnam, link (primary)
Decree 112/2022/ND-CP, Vietnam-Chile FTA tariff 2022 to 2027, Government of Vietnam, link (primary)
Customs Law 54/2014/QH13, Article 86 (customs value), National Assembly of Vietnam, link (primary)
Law on Special Consumption Tax 66/2025/QH15, Articles 6, 8 and 9, National Assembly of Vietnam, link (primary)
Law on Value-Added Tax 48/2024/QH15, Articles 7 and 9, National Assembly of Vietnam, link (primary)
Resolution 204/2025/QH15 on the VAT reduction (goods under special consumption tax excluded), National Assembly of Vietnam, link (primary)
Decree 105/2017/ND-CP on liquor trading, Articles 6, 18 and 30, Government of Vietnam, link (primary)
Resolution 66.18/2026/NQ-CP, Appendix I.2 (liquor licences and conditions), Government of Vietnam, link (primary)
Draft decree replacing Decree 105/2017 (article of 12 November 2026), Government of Vietnam, policy portal, link (official, secondary)
Decree 15/2018/ND-CP on food safety, Articles 4, 5, 13, 14 and 16 to 18, Government of Vietnam, link (primary)
Resolution 15/2026/NQ-CP suspending Decree 46/2026/ND-CP, Government of Vietnam, link (primary)
Decree 37/2026/ND-CP, Articles 40, 42 and 44 and Annex I (labels), Government of Vietnam, link (primary)
Circular 93/2026/TT-BTC on electronic stamps for liquor, Article 3, Ministry of Finance of Vietnam, link (primary)
Law 44/2019/QH14 on preventing harm from alcohol, Articles 5, 12, 13 and 16, National Assembly of Vietnam, link (primary)
Decree 24/2020/ND-CP, Article 6 (online sales), Government of Vietnam, link (primary)
Statement on origin, EU-Vietnam Free Trade Agreement, European Commission, Access2Markets, link (official, secondary)
Food & Hospitality Vietnam 2027, Informa Markets Vietnam, link (primary)

This guide summarises official texts for exporters; it is not legal or tax advice. Rules change: check with your importer or with us before shipping.