SPECIAL PREFERENTIAL IMPORT TARIFF OF VIETNAM FOR THE IMPLEMENTATION OF THE VIETNAM - CUBA TRADE AGREEMENT FOR THE PERIOD 2
Attached to Decree No. 114/2022/ND-CP
Download original (.docx)(schedule is inside the full-text file)Chapter 24 — Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
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| Commodity code | Description of goods | Duty rate (%) | |
|---|---|---|---|
| Chapter 24 | |||
| Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body | |||
| 24.01 | Unmanufactured tobacco; tobacco refuse | ||
| 2401.10 | - Tobacco, not stemmed/stripped: | ||
| 2401.10.10 | - - Virginia type, flue-cured | 18 | 15 |
| 2401.10.20 | - - Virginia type, other than flue-cured | 18 | 15 |
| 2401.10.50 | - - Other, flue-cured | 18 | 15 |
| 2401.10.90 | - - Other | 18 | 15 |
| 2401.30 | - Tobacco refuse: | ||
| 2401.30.10 | - - Tobacco stems | 15 | 15 |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | ||
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | 60 | 50 |
| 2402.20 | - Cigarettes containing tobacco: | ||
| 2402.20.10 | - - Beedies | 80 | 70 |
| 2402.20.20 | - - Clove cigarettes | 80 | 70 |
| 2402.20.90 | - - Other | 80 | 70 |
| 2402.90 | - Other: | ||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | 80 | 70 |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | 80 | 70 |
| 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences | ||
| - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | |||
| 2403.11 | - - Water pipe tobacco specified in Subheading Note 1 to this Chapter: | ||
| 2403.11.10 | - - - Packed for retail sale | 30 | 30 |
| 2403.11.90 | - - - Other | 30 | 30 |
| - Other: | |||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||
| 2403.91.10 | - - - Packed for retail sale | 42 | 40 |
| 2403.91.90 | - - - Other | 48 | 45 |
| 2403.99 | - - Other: | ||
| 2403.99.10 | - - - Tobacco extracts and essences | 30 | 30 |
| 2403.99.30 | - - - Manufactured tobacco substitutes | 30 | 30 |
| 2403.99.40 | - - - Snuff, whether or not dry | 42 | 40 |
| 2403.99.50 | - - - Chewing and sucking tobacco | 42 | 40 |
| 2403.99.90 | - - - Other | 42 | 40 |
| 24.04 | 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 | ||
| - Products intended for inhalation without combustion: | |||
| 2404.11.00 | - - Containing tobacco or reconstituted tobacco | 42 | 40 |
| 2404.19 | - - Other: | ||
| 2404.19.10 | - - - Containing tobacco substitutes | 42 | 40 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.