WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- Subheading240412Other, containing nicotine
- National24041210- - - E-cigarette liquid or gel
24041210
"- - - E-cigarette liquid or gel"
HS code 24041210 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2404 "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"; Subheading 240412 "Other, containing nicotine") under the Vietnam tariff schedule classifies "- - - E-cigarette liquid or gel". Vietnam customs apply MFN rate of 75, Preferential rate 50. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 75 |
优惠税率 Preferential rate | 50 |
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 | 30% |
| CPTPP | 13,1; M: 15 |
| AHKFTA | * |
| EVFTA | 28,1 |
| UKVFTA | 28,1 |
| VN-LAO | 50% |
| VIFTA | * |
| RCEP-A | * |
| RCEP-B | * |
| RCEP-C | * |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | * |
Global Benchmark
HS-6 prefix 2404.12 across other jurisdictions