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 |
This digitised text is for reference, and its formatting may differ slightly from the original. For legal purposes, please verify against the attached original or the Official Gazette. The authoritative text is in Vietnamese.