Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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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
Notes.
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 24.04 and in any other heading of this Chapter shall be classified in heading 24.04.
3. For the purposes of heading 24.04, the term "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.
Subheading Notes.
1. For the purposes of subheading 2403.11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco free products intended for smoking in a water pipe are excluded from this subheading.
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
66 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 24.01 | Unmanufactured tobacco; tobacco refuse | |
| 2401.10 | - Tobacco, not stemmed/stripped: | |
| 2401.10.10 | - - Virginia type, flue-cured | 30 |
| 2401.10.20 | - - Virginia type, other than flue-cured | 30 |
| 2401.10.40 | - - Burley type | 30 |
| 2401.10.50 | - - Other, flue-cured | 30 |
| 2401.10.90 | - - Other | 30 |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | |
| 2401.20.10 | - - Virginia type, flue-cured | 30 |
| 2401.20.20 | - - Virginia type, other than flue-cured | 30 |
| 2401.20.30 | - - Oriental type | 30 |
| 2401.20.40 | - - Burley type | 30 |
| 2401.20.50 | - - Other, flue-cured | 30 |
| 2401.20.90 | - - Other | 30 |
| 2401.30 | - Tobacco refuse: | |
| 2401.30.10 | - - Tobacco stems | 15 |
| 2401.30.90 | - - Other | 30 |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | |
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | 100 |
| 2402.20 | - Cigarettes containing tobacco: | |
| 2402.20.10 | - - Beedies | 135 |
| 2402.20.20 | - - Clove cigarettes | 135 |
| 2402.20.90 | - - Other | 135 |
| 2402.90 | - Other: | |
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | 135 |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | 135 |
| 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 |
| 2403.11.90 | - - - Other | 30 |
| 2403.19 | - - Other: | |
| - - - Packed for retail sale: | ||
| 2403.19.11 | - - - - Ang Hoon | 50 |
| 2403.19.19 | - - - - Other | 30 |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | 40 |
| - - - Other: | ||
| 2403.19.91 | - - - - Ang Hoon | 40 |
| 2403.19.99 | - - - - Other | 40 |
| - Other: | ||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | |
| 2403.91.10 | - - - Packed for retail sale | 50 |
| 2403.91.90 | - - - Other | 70 |
| 2403.99 | - - Other: | |
| 2403.99.10 | - - - Tobacco extracts and essences | 30 |
| 2403.99.30 | - - - Manufactured tobacco substitutes | 30 |
| 2403.99.40 | - - - Snuff, whether or not dry | 50 |
| 2403.99.50 | - - - Chewing and sucking tobacco | 50 |
| 2403.99.90 | - - - Other | 50 |
| 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 | 50 |
| 2404.12 | - - Other, containing nicotine: | |
| 2404.12.10 | - - - E-cigarette liquid or gel | 50 |
| 2404.12.90 | - - - Other | 50 |
| 2404.19 | - - Other: | |
| 2404.19.10 | - - - Containing tobacco substitutes | 50 |
| 2404.19.20 | - - - Containing nicotine substitutes | 50 |
| - Other: | ||
| 2404.91 | - - For oral application: | |
| 2404.91.10 | - - - Nicotine chewing gum | 50 |
| 2404.91.90 | - - - Other | 50 |
| 2404.92 | - - For transdermal application: | |
| 2404.92.10 | - - - Nicotine patch | 50 |
| 2404.92.90 | - - - Other | 50 |
| 2404.99.00 | - - Other | 50 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.