WCO classification path
- Chapter48Paper and paperboard
- Heading4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes
- Subheading481390Other
- National48139091- - - Tobacco wrapping paper
48139091
"- - - Tobacco wrapping paper"
HS code 48139091 (Chapter 48 "Paper and paperboard"; Heading 4813 "Cigarette paper, whether or not cut to size or in the form of booklets or tubes"; Subheading 481390 "Other") under the Vietnam tariff schedule classifies "- - - Tobacco wrapping paper". Vietnam customs apply MFN rate of 30, Preferential rate 20. Statutory unit of measure: kg. This commodity is subject to 1 import regulation or restriction; see compliance section below. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 30 |
优惠税率 Preferential rate | 20 |
增值税 VAT | 8/10 |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-CN) |
| AHKFTA | * |
| EVFTA | 2,5 |
| UKVFTA | 2,5 |
| VIFTA | 14% |
| RCEP-A | 15% |
| RCEP-B | 20% |
| RCEP-C | * |
| RCEP-D | 20% |
| RCEP-E | 20% |
| RCEP-F | 20% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là
08/2023/TT-BCT - PL4
Regulated
Global Benchmark
HS-6 prefix 4813.90 across other jurisdictions