WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240319Smoking tobacco, whether or not containing tobacco substitutes in any proportion
- National24031920- - - Other manufactured tobacco for the manufacture of cigarettes
24031920
"- - - Other manufactured tobacco for the manufacture of cigarettes"
HS code 24031920 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2403 "OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES"; Subheading 240319 "Smoking tobacco, whether or not containing tobacco substitutes in any proportion") under the Vietnam tariff schedule classifies "- - - Other manufactured tobacco for the manufacture of cigarettes". Vietnam customs apply MFN rate of 60, Preferential rate 40. Statutory unit of measure: kg. This commodity is subject to 3 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 60 |
优惠税率 Preferential rate | 40 |
增值税 VAT | 10/8 |
特殊消费税 SCT | 75 |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ACFTA | 50% |
| ATIGA | * |
| AJCEP | * |
| VJEPA | * |
| AKFTA | * |
| AANZFTA | 30% |
| AIFTA | * |
| VKFTA | 30% |
| VCFTA | * |
| VN-EAEU | * |
| CPTPP | 13,1; M: 15 |
| AHKFTA | * |
| EVFTA | 16,8 |
| UKVFTA | 16,8 |
| VN-LAO | 40% |
| VIFTA | 40% |
| RCEP-A | * |
| RCEP-B | * |
| RCEP-C | * |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | * |
Compliance & Controls
3 import regulations, restrictions, or permit requirements
HH NK phải làm thủ tục HQ tại CK nhập
Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là
Kiểm dịch thực vật
Global Benchmark
HS-6 prefix 2403.19 across other jurisdictions