WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240399Other
- National24039930- - - Manufactured tobacco substitutes
24039930
"- - - Manufactured tobacco substitutes"
HS code 24039930 (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 240399 "Other") under the Vietnam tariff schedule classifies "- - - Manufactured tobacco substitutes". Vietnam customs apply MFN rate of 45, Preferential rate 30. 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 | 45 |
优惠税率 Preferential rate | 30 |
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 | * |
| CPTPP | 13,1; M: 15 |
| AHKFTA | * |
| VNCU | 30% |
| EVFTA | 16,8 |
| UKVFTA | 16,8 |
| VN-LAO | 30% |
| 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
Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là
Global Benchmark
HS-6 prefix 2403.99 across other jurisdictions