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
2404.92.90
Other
- 2404 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
- - Other:
- 2404.92 - - For transdermal application:
- - - - Other
Sản phẩm chứa lá thuốc lá, thuốc lá hoàn nguyên, nicotin, hoặc các nguyên liệu thay thế lá thuốc lá hoặc các nguyên liệu thay thế nicotin, dùng để hút mà không cần đốt cháy; các sản phẩm chứa nicotin khác dùng để nạp nicotin vào cơ thể con người / - Loại khác: / - - Loại thẩm thấu qua da: / - - - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
75%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
50%
144/2024/NĐ-CP · 1 Nov 2024
VAT
10 / 8 (several rates)
174/2025/NĐ-CP - PL2 · 30/06/20025 (invalid date in source, kept as is)
Excise tax
75%
66/2025/QH15 · 14 Jun 2025
Environmental tax
No data
Export duty
No data
VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Thuốc lá theo quy định của Luật Phòng, chống tác hại của thuốc lá;
Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| CPTPP | 13.1% · M: 15% Lowest published | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 28.1% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 28.1% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AANZFTA | 30% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| VKFTA | 30% | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 30% | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| ACFTA | 50% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| VN-LAO | 50% | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VN-CAM | No data | No data | S | 56/2026/NĐ-CP | No data |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
| 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 (*) |
| VCFTA | * not eligible | Consolidated BT2026 2026 |
VC | 112/2022/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 2982 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · row 2943 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
Product-specific rule: RVC40; hoặc CTSH ngoại trừ từ phân nhóm 3824.99 |
| AJCEP AJ · row 2981 |
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 2985 |
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 2985 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate with exclusions: * |
| AANZFTA AANZ · row 2949 |
2022 - 2027 (một mức cho cả giai đoạn)30%
Rate column F (hidden): 30 |
| AIFTA AI · row 2945 |
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 2945 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VCFTA VC · row 2992 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VN-EAEU EAV · row 2989 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| AHKFTA AKH · row 2997 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 2968 |
202240.6%
202337.5%
202434.3%
202531.2%
202628.1%
202725%
Change flag (helper): X |
| UKVFTA UKV · row 2970 |
202240.6%
202337.5%
202434.3%
202531.2%
202628.1%
202725%
Change flag (helper): X |
| CPTPP CPTPP · row 2966 |
(I) → 2021*22.5%
(II) → 2022*20.6%
(III) → 2023*18.7%
(IV) → 2024*16.8%
(V) → 2025*15%
(VI) → 2026*13.1%
(VII) → 2027*11.2%
|
| RCEP A RCEPT-A · row 2989 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP B B · row 2989 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP C C · row 2989 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP D D · row 2989 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP E E · row 2992 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP F F · row 2989 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VIFTA VI · row 2786 |
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.
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "13,1; M: 15" has a general 13.1% and an "M:" 15% 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
- CPTPP: consolidated BT2026 shows "13,1; M: 15", the FTA schedule for period (VI) shows "13,1".
- 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
- ACFTA 50%, VN-LAO 50%: the preferential rate is equal to or higher than the MFN rate (50%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 50%
- 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 2404.92 has 2 lines; 2404.92.90 is distinguished from its siblings by: Other.
- Related data
- 2404.92.10 Nicotine patch
- 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 HS-004 HS code introduced in the 2023 nomenclature
- Description
- 2404.92.90 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Related data
- MOI: 2404.92.90
- Legal reference
- 31/2022/TT-BTC
- Recommended action
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Thuốc lá theo quy định của Luật Phòng, chống tác hại của thuốc lá;
- Legal reference
- 174/2025/NĐ-CP - PL2
- 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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
- Description
- The excise column shows "75".
- Legal reference
- 66/2025/QH15
- Recommended action
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- 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 2404.92.90. 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 50% for 2404.92.90 was checked against BT2026 (cell BT2026!N2995), basis 144/2024/NĐ-CP.
- Legal reference
- 144/2024/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