APPENDIX II — LIST OF GOODS NOT ELIGIBLE FOR TARIFF PREFERENCES UNDER THE VIETNAM - L
Attached to Decree No. 206/2025/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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| No. | Code | Description of goods |
|---|---|---|
| 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: | |
| 4 | 2401.10.10 | - - Virginia type, flue-cured |
| 5 | 2401.10.20 | - - Virginia type, other than flue-cured |
| 6 | 2401.10.40 | - - Burley type |
| 7 | 2401.10.50 | - - Other, flue-cured |
| 8 | 2401.10.90 | - - Other |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | |
| 9 | 2401.20.10 | - - Virginia type, flue-cured |
| 10 | 2401.20.20 | - - Virginia type, other than flue-cured |
| 11 | 2401.20.30 | - - Oriental type |
| 12 | 2401.20.40 | - - Burley type |
| 13 | 2401.20.50 | - - Other, flue-cured |
| 14 | 2401.20.90 | - - Other |
| 2401.30 | - Tobacco refuse: | |
| 15 | 2401.30.10 | - - Tobacco stems |
| 16 | 2401.30.90 | - - Other |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | |
| 17 | 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco |
| 2402.20 | - Cigarettes containing tobacco: | |
| 18 | 2402.20.10 | - - Beedies |
| 19 | 2402.20.20 | - - Clove cigarettes |
| 20 | 2402.20.90 | - - Other |
| 2402.90 | - Other: | |
| 21 | 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes |
| 22 | 2402.90.20 | - - Cigarettes of tobacco substitutes |
| 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: | |
| 23 | 2403.11.10 | - - - Packed for retail sale |
| 24 | 2403.11.90 | - - - Other |
| 2403.19 | - - Other: | |
| - - - Packed for retail sale: | ||
| 25 | 2403.19.11 | - - - - Ang Hoon |
| 26 | 2403.19.19 | - - - - Other |
| 27 | 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes |
| - - - Other: | ||
| 28 | 2403.19.91 | - - - - Ang Hoon |
| 29 | 2403.19.99 | - - - - Other |
| - Other: | ||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | |
| 30 | 2403.91.10 | - - - Packed for retail sale |
| 31 | 2403.91.90 | - - - Other |
| 2403.99 | - - Other: | |
| 32 | 2403.99.10 | - - - Tobacco extracts and essences |
| 33 | 2403.99.30 | - - - Manufactured tobacco substitutes |
| 34 | 2403.99.40 | - - - Snuff, whether or not dry |
| 35 | 2403.99.50 | - - - Chewing and sucking tobacco |
| 36 | 2403.99.90 | - - - Other |
| 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: | ||
| 37 | 2404.11.00 | - - Containing tobacco or reconstituted tobacco |
| 2404.12 | - - Other, containing nicotine: | |
| 38 | 2404.12.10 | - - - E-cigarette liquid or gel |
| 39 | 2404.12.90 | - - - Other |
| 2404.19 | - - Other: | |
| 40 | 2404.19.10 | - - - Containing tobacco substitutes |
| 41 | 2404.19.20 | - - - Containing nicotine substitutes |
| - Other: | ||
| 2404.91 | - - For oral application: | |
| 42 | 2404.91.10 | - - - Nicotine chewing gum |
| 43 | 2404.91.90 | - - - Other |
| 2404.92 | - - For transdermal application: | |
| 44 | 2404.92.10 | - - - Nicotine patch |
| 45 | 2404.92.90 | - - - Other |
| 46 | 2404.99.00 | - - Other |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.