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
2401.20.20
Virginia type, other than flue-cured
- 2401 Unmanufactured tobacco; tobacco refuse
- 2401.20 - Tobacco, partly or wholly stemmed/ stripped:
- - - Virginia type, other than flue-cured
Lá thuốc lá chưa chế biến; phế liệu lá thuốc lá / - Lá thuốc lá, đã tước cọng một phần hoặc toàn bộ: / - - Loại Virginia, trừ loại sấy bằng không khí nóng
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
45% · out-of-quota 135%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
30% · out-of-quota 90%
26/2023/NĐ-CP · 15 Jul 2023
VAT
* / 5 / 8 / 10 (several rates)
181/2025/NĐ-CP · 1 Jul 2025
Excise tax
No data
Environmental tax
No data
Export duty
No data
Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AANZFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| VN-CAM | 0% (THN) Lowest published | Consolidated BT2026 2026 |
S | 56/2026/NĐ-CP | Ad valorem |
| VN-LAO | 0% · out-of-quota 90% Lowest published | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| EVFTA | 10.9% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 10.9% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| CPTPP | 16.3% · M: 24.5% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| VCFTA | 30% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VKFTA | 30% | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | Q | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Needs interpretation |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
| ACFTA | 50% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Not eligible (*) |
| AIFTA | * not eligible | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Not eligible (*) |
| AJCEP | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Not eligible (*) |
| AKFTA | * not eligible | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Not eligible (*) |
| ATIGA | * not eligible | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex B) AU |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex C) CN |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex D) JP |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex E) KR |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex F) NZ |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| VJEPA | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Not eligible (*) |
| VIFTA | * not eligible | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Not eligible (*) |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 2924 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · row 2885 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
Product-specific rule: RVC40 hoặc CC |
| AJCEP AJ · row 2923 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| VJEPA VJ · row 2927 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| AKFTA AK · row 2927 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate with exclusions: * |
| AANZFTA AANZ · row 2891 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 2887 |
30/12/2022* not eligible
31/12/2022 - 30/12/2023* not eligible
31/12/2023 - 30/12/2024* not eligible
31/12/2024 - 31/12/2025* not eligible
01/01/2026 - 31/12/2026* not eligible
01/01/2027 - 31/12/2027* not eligible
|
| VKFTA VK · row 2887 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VCFTA VC · row 2934 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VN-EAEU EAV · row 2931 |
2022Q
2023Q
2024Q
2025Q
2026Q
2027Q
Tariff quota: Hạn ngạch thuế quan (04/2023/TT-BCT) |
| AHKFTA AKH · row 2939 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 2910 |
202221.8%
202319%
202416.3%
202513.6%
202610.9%
20278.1%
Change flag (helper): X |
| UKVFTA UKV · row 2912 |
202221.8%
202319%
202416.3%
202513.6%
202610.9%
20278.1%
Change flag (helper): X |
| VN-CAM VNCAM · row 47 |
20250%
20260%
Tariff quota: X |
| CPTPP CPTPP · row 2908 |
(I) → 2021*57.2%
(II) → 2022*49%
(III) → 2023*40.9%
(IV) → 2024*32.7%
(V) → 2025*24.5%
(VI) → 2026*16.3%
(VII) → 2027*8.1%
Note: TRQ2 |
| RCEP A RCEPT-A · row 2931 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP B B · row 2931 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP C C · row 2931 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP D D · row 2931 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP E E · row 2934 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP F F · row 2931 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VIFTA VI · row 2731 |
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Advisory & warnings
General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Description
- Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
- Legal reference
- 12/2018/TT-BTC
- Recommended action
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Description
- Item policy (source, Vietnamese): Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)
- Legal reference
- 01/2024/TT-BNNPTNT
- Recommended action
- Register for animal/plant quarantine as required.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- Legal reference
- 23/2019/QĐ-TTg
- Recommended action
- Read the referenced instruments.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là (08/2023/TT-BCT - PL4)
- Legal reference
- 08/2023/TT-BCT
- Recommended action
- Read the referenced instruments.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
- Description
- MFN rate "30 (NHN: 90)": in-quota 30%, out-of-quota 90%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
- Description
- NKTT rate "45 (NHN: 135)": in-quota 45%, out-of-quota 135%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (VN-LAO)
- Description
- VN-LAO rate "0 (NHN: 90)": in-quota 0%, out-of-quota 90%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-008 VN-CAM rate carries a condition/time note
- Description
- The rate cell "0 (THN)" carries the note: THN.
- Legal reference
- 56/2026/NĐ-CP
- Recommended action
- Check the condition and validity period in 56/2026/NĐ-CP.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "16,3; M: 24,5" has a general 16.3% and an "M:" 24.5% rate (commonly read as the Mexico schedule – verify).
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- VN-CAM: consolidated BT2026 shows "0 (THN)", the FTA schedule for period 2026 shows "0".
- Legal reference
- 56/2026/NĐ-CP
- Recommended action
- Check the original Decree and amendments to determine the correct rate.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "16,3; M: 24,5", the FTA schedule for period (VI) shows "16,3".
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Check the original Decree and amendments to determine the correct rate.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- VCFTA 30%, VKFTA 30%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 30%
- Recommended action
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 2401.20 has 6 lines; 2401.20.20 is distinguished from its siblings by: Virginia type, other than flue-cured.
- Related data
- 2401.20.10 Virginia type, flue-cured; 2401.20.30 Oriental type; 2401.20.40 Burley type; 2401.20.50 Other, flue-cured; 2401.20.90 Other
- Legal reference
- 31/2022/TT-BTC
- Recommended action
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "*/5/8/10".
- Legal reference
- 181/2025/NĐ-CP
- Recommended action
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Verification status
- Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 2401.20.20. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 30% · out-of-quota 90% for 2401.20.20 was checked against BT2026 (cell BT2026!N2940), basis 26/2023/NĐ-CP.
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Verification status
- Checked against the source tariff file
Chapter notes
Notes
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3. For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.
Subheading Note
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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022