WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240391“Homogenised” or “reconstituted” tobacco
- National24039190- - - Other
24039190
"- - - Other"
HS code 24039190 (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 240391 "“Homogenised” or “reconstituted” tobacco") under the Vietnam tariff schedule classifies "- - - Other". Vietnam customs apply MFN rate of 105, Preferential rate 70. Statutory unit of measure: kg. This commodity is subject to 3 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 | 105 |
优惠税率 Preferential rate | 70 |
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 | 30% |
| AIFTA | * |
| VKFTA | 30% |
| VCFTA | * |
| VN-EAEU | 30% |
| CPTPP | 13,1; M: 15 |
| AHKFTA | * |
| VNCU | 45% |
| EVFTA | 28,1 |
| UKVFTA | 28,1 |
| VN-LAO | 70% |
| VIFTA | 50% |
| RCEP-A | * |
| RCEP-B | * |
| RCEP-C | * |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | * |
Compliance & Controls
3 import regulations, restrictions, or permit requirements
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Global Benchmark
HS-6 prefix 2403.91 across other jurisdictions