Appendix Tariff schedule CPTPP (export preferential + import special preferential) 2022-2027
Attached to Decree No. 115/2022/ND-CP
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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
68 rows
| Commodity code | Description of goods | Duty rate (%) | |||||||
|---|---|---|---|---|---|---|---|---|---|
| (I) | (II) | (III) | (IV) | (V) | (VI) | (VII) | |||
| 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 | 50.9 | 43.6 | 36.3 | 29 | 21.8 | 14.5 | 7.2 | TRQ2 |
| 2401.10.20 | - - Virginia type, other than flue-cured | 57.2 | 49 | 40.9 | 32.7 | 24.5 | 16.3 | 8.1 | TRQ2 |
| 2401.10.40 | - - Burley type | 50.9 | 43.6 | 36.3 | 29 | 21.8 | 14.5 | 7.2 | TRQ2 |
| 2401.10.50 | - - Other, flue-cured | 50.9 | 43.6 | 36.3 | 29 | 21.8 | 14.5 | 7.2 | TRQ2 |
| 2401.10.90 | - - Other | 57.2 | 49 | 40.9 | 32.7 | 24.5 | 16.3 | 8.1 | TRQ2 |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | ||||||||
| 2401.20.10 | - - Virginia type, flue-cured | 50.9 | 43.6 | 36.3 | 29 | 21.8 | 14.5 | 7.2 | TRQ2 |
| 2401.20.20 | - - Virginia type, other than flue-cured | 57.2 | 49 | 40.9 | 32.7 | 24.5 | 16.3 | 8.1 | TRQ2 |
| 2401.20.30 | - - Oriental type | 57.2 | 49 | 40.9 | 32.7 | 24.5 | 16.3 | 8.1 | TRQ2 |
| 2401.20.40 | - - Burley type | 50.9 | 43.6 | 36.3 | 29 | 21.8 | 14.5 | 7.2 | TRQ2 |
| 2401.20.50 | - - Other, flue-cured | 50.9 | 43.6 | 36.3 | 29 | 21.8 | 14.5 | 7.2 | TRQ2 |
| 2401.20.90 | - - Other | 57.2 | 49 | 40.9 | 32.7 | 24.5 | 16.3 | 8.1 | TRQ2 |
| 2401.30 | - Tobacco refuse: | ||||||||
| 2401.30.10 | - - Tobacco stems | 50.9 | 43.6 | 36.3 | 29 | 21.8 | 14.5 | 7.2 | TRQ2 |
| 2401.30.90 | - - Other | 57.2 | 49 | 40.9 | 32.7 | 24.5 | 16.3 | 8.1 | TRQ2 |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | ||||||||
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | 75 | 68.7 | 62.5 | 56.2 | 50 | 43.7 | 37.5 | |
| 2402.20 | - Cigarettes containing tobacco: | ||||||||
| 2402.20.10 | - - Beedies | 101.2 | 92.8 | 84.3 | 75.9 | 67.5 | 59 | 50.6 | |
| 2402.20.20 | - - Clove cigarettes | 101.2 | 92.8 | 84.3 | 75.9 | 67.5 | 59 | 50.6 | |
| 2402.20.90 | - - Other | 101.2 | 92.8 | 84.3 | 75.9 | 67.5 | 59 | 50.6 | |
| 2402.90 | - Other: | ||||||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | 101.2 | 92.8 | 84.3 | 75.9 | 67.5 | 59 | 50.6 | |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | 101.2 | 92.8 | 84.3 | 75.9 | 67.5 | 59 | 50.6 | |
| 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 | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.11.90 | - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.19 | - - Other: | ||||||||
| - - - Packed for retail sale: | |||||||||
| 2403.19.11 | - - - - Ang Hoon | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.19.19 | - - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| - - - Other: | |||||||||
| 2403.19.91 | - - - - Ang Hoon | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.19.99 | - - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| - Other: | |||||||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||||||||
| 2403.91.10 | - - - Packed for retail sale | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.91.90 | - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.99 | - - Other: | ||||||||
| 2403.99.10 | - - - Tobacco extracts and essences | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.99.30 | - - - Manufactured tobacco substitutes | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.99.40 | - - - Snuff, whether or not dry | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.99.50 | - - - Chewing and sucking tobacco | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2403.99.90 | - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 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 | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.12 | - - Other, containing nicotine: | ||||||||
| 2404.12.10 | - - - E-cigarette liquid or gel | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.12.90 | - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.19 | - - Other: | ||||||||
| 2404.19.10 | - - - Containing tobacco substitutes | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.19.20 | - - - Containing nicotine substitutes | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| - Other: | |||||||||
| 2404.91 | - - For oral application: | ||||||||
| 2404.91.10 | - - - Nicotine chewing gum | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.91.90 | - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.92 | - - For transdermal application: | ||||||||
| 2404.92.10 | - - - Nicotine patch | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.92.90 | - - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
| 2404.99.00 | - - Other | 22.5 | 20.6 | 18.7 | 16.8 | 15 | 13.1 | 11.2 | |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.