WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- Subheading240210- Cigars, cheroots and cigarillos, containing tobacco
- National24021000- Cigars, cheroots and cigarillos, containing tobacco
24021000
"- Cigars, cheroots and cigarillos, containing tobacco"
HS code 24021000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2402 "Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes"; Subheading 240210 "- Cigars, cheroots and cigarillos, containing tobacco") under the Vietnam tariff schedule classifies "- Cigars, cheroots and cigarillos, containing tobacco". Vietnam customs apply MFN rate of 150, Preferential rate 100. Statutory unit of measure: kg. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 23 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 150 |
优惠税率 Preferential rate | 100 |
增值税 VAT | 10/8 |
特殊消费税 SCT | 75 |
FTA Preferential Rates
23 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ACFTA | 50% |
| ATIGA | * |
| AJCEP | * |
| VJEPA | * |
| AKFTA | * |
| AANZFTA | 50% |
| AIFTA | * |
| VKFTA | 100% |
| VCFTA | * |
| VN-EAEU | 50% |
| CPTPP | 43,7; M: 50 |
| AHKFTA | * |
| VNCU | 50% |
| EVFTA | 56,2 |
| UKVFTA | 56,2 |
| VN-LAO | 100% |
| VIFTA | * |
| RCEP-A | * |
| RCEP-B | * |
| RCEP-C | * |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | * |
Compliance & Controls
2 import regulations, restrictions, or permit requirements
HH NK phải làm thủ tục HQ tại CK nhập
Thuốc lá điếu, cì gà NK
Global Benchmark
HS-6 prefix 2402.10 across other jurisdictions