Tariff schedule VKFTA (Vietnam - Korea) 2022-2027
Attached to Decree No. 125/2022/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 | VKFTA rate (%) | GIC | |||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | |||
| 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 | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.10.20 | - - Virginia type, other than flue-cured | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.10.40 | - - Burley type | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.10.50 | - - Other, flue-cured | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.10.90 | - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | |||||||
| 2401.20.10 | - - Virginia type, flue-cured | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.20.20 | - - Virginia type, other than flue-cured | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.20.30 | - - Oriental type | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.20.40 | - - Burley type | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.20.50 | - - Other, flue-cured | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.20.90 | - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2401.30 | - Tobacco refuse: | |||||||
| 2401.30.10 | - - Tobacco stems | 15 | 15 | 15 | 15 | 15 | 15 | |
| 2401.30.90 | - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | |||||||
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | 100 | 100 | 100 | 100 | 100 | 100 | |
| 2402.20 | - Cigarettes containing tobacco: | |||||||
| 2402.20.10 | - - Beedies | 100 | 100 | 100 | 100 | 100 | 100 | |
| 2402.20.20 | - - Clove cigarettes | 100 | 100 | 100 | 100 | 100 | 100 | |
| 2402.20.90 | - - Other | 100 | 100 | 100 | 100 | 100 | 100 | |
| 2402.90 | - Other: | |||||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | 100 | 100 | 100 | 100 | 100 | 100 | |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | 100 | 100 | 100 | 100 | 100 | 100 | |
| 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 | 30 | 30 | 30 | 30 | |
| 2403.11.90 | - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.19 | - - Other: | |||||||
| - - - Packed for retail sale: | ||||||||
| 2403.19.11 | - - - - Ang Hoon | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.19.19 | - - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | 30 | 30 | 30 | 30 | 30 | 30 | |
| - - - Other: | ||||||||
| 2403.19.91 | - - - - Ang Hoon | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.19.99 | - - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| - Other: | ||||||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | |||||||
| 2403.91.10 | - - - Packed for retail sale | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.91.90 | - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.99 | - - Other: | |||||||
| 2403.99.10 | - - - Tobacco extracts and essences | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.99.30 | - - - Manufactured tobacco substitutes | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.99.40 | - - - Snuff, whether or not dry | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.99.50 | - - - Chewing and sucking tobacco | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2403.99.90 | - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 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 | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.12 | - - Other, containing nicotine: | |||||||
| 2404.12.10 | - - - E-cigarette liquid or gel | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.12.90 | - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.19 | - - Other: | |||||||
| 2404.19.10 | - - - Containing tobacco substitutes | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.19.20 | - - - Containing nicotine substitutes | 30 | 30 | 30 | 30 | 30 | 30 | |
| - Other: | ||||||||
| 2404.91 | - - For oral application: | |||||||
| 2404.91.10 | - - - Nicotine chewing gum | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.91.90 | - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.92 | - - For transdermal application: | |||||||
| 2404.92.10 | - - - Nicotine patch | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.92.90 | - - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
| 2404.99.00 | - - Other | 30 | 30 | 30 | 30 | 30 | 30 | |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.