24013090

ACTIVE

"- - Other"

HS code 24013090 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2401 "Unmanufactured tobacco; tobacco refuse"; Subheading 240130 "Tobacco refuse") under the Vietnam tariff schedule classifies "- - Other". Vietnam customs apply MFN rate of 45 (NHN: 135), Preferential rate 30 (NHN: 90). Statutory unit of measure: kg. This commodity is subject to 4 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 税率 MFN rate	45 (NHN: 135)	Official tariff schedule
优惠税率 Preferential rate	30 (NHN: 90)	Official tariff schedule
增值税 VAT	*/5/8/10	Official tariff schedule

FTA Preferential Rates

22 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
ACFTA	50%	30/12/2022	118/2022/NĐ-CP
ATIGA	*	30/12/2022	126/2022/NĐ-CP
AJCEP	*	30/12/2022	120/2022/NĐ-CP
VJEPA	*	30/12/2022	124/2022/NĐ-CP
AKFTA	*	30/12/2022	119/2022/NĐ-CP
AIFTA	*	30/12/2022	122/2022/NĐ-CP
VKFTA	30%	30/12/2022	125/2022/NĐ-CP
VCFTA	*	30/12/2022	112/2022/NĐ-CP
VN-EAEU	Q	30/12/2022	113/2022/NĐ-CP
CPTPP	16,3; M: 24,5	30/12/2022	115/2022/NĐ-CP
AHKFTA	*	30/12/2022	123/2022/NĐ-CP
EVFTA	10,9	30/12/2022	116/2022/NĐ-CP
UKVFTA	10,9	30/12/2022	117/2022/NĐ-CP
VN-LAO	0 (NHN: 90)	15/07/2025	206/2025/NĐ-CP
VIFTA	*	15/10/2024	131/2024/NĐ-CP
RCEP-A	*	30/12/2022	129/2022/NĐ-CP
RCEP-B	*	30/12/2022	129/2022/NĐ-CP
RCEP-C	*	30/12/2022	129/2022/NĐ-CP
RCEP-D	*	30/12/2022	129/2022/NĐ-CP
RCEP-E	*	30/12/2022	129/2022/NĐ-CP
RCEP-F	*	30/12/2022	129/2022/NĐ-CP