SECTION IV · 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
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (7)
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
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | ||||
| 2401.10 | - Tobacco, not stemmed/stripped: | ||||
| 2401.10.10 | - - Virginia type, flue-cured | kg | 45% · out-of-quota 120% | 30% · out-of-quota 80% | * / 5 / 8 / 10 (several rates) |
| 2401.10.20 | - - Virginia type, other than flue-cured | kg | 45% · out-of-quota 135% | 30% · out-of-quota 90% | * / 5 / 8 / 10 (several rates) |
| 2401.10.40 | - - Burley type | kg | 45% · out-of-quota 120% | 30% · out-of-quota 80% | * / 5 / 8 / 10 (several rates) |
| 2401.10.50 | - - Other, flue-cured | kg | 45% · out-of-quota 120% | 30% · out-of-quota 80% | * / 5 / 8 / 10 (several rates) |
| 2401.10.90 | - - Other | kg | 45% · out-of-quota 135% | 30% · out-of-quota 90% | * / 5 / 8 / 10 (several rates) |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | ||||
| 2401.20.10 | - - Virginia type, flue-cured | kg | 45% · out-of-quota 120% | 30% · out-of-quota 80% | * / 5 / 8 / 10 (several rates) |
| 2401.20.20 | - - Virginia type, other than flue-cured | kg | 45% · out-of-quota 135% | 30% · out-of-quota 90% | * / 5 / 8 / 10 (several rates) |
| 2401.20.30 | - - Oriental type | kg | 45% · out-of-quota 135% | 30% · out-of-quota 90% | * / 5 / 8 / 10 (several rates) |
| 2401.20.40 | - - Burley type | kg | 45% · out-of-quota 120% | 30% · out-of-quota 80% | * / 5 / 8 / 10 (several rates) |
| 2401.20.50 | - - Other, flue-cured | kg | 45% · out-of-quota 120% | 30% · out-of-quota 80% | * / 5 / 8 / 10 (several rates) |
| 2401.20.90 | - - Other | kg | 45% · out-of-quota 135% | 30% · out-of-quota 90% | * / 5 / 8 / 10 (several rates) |
| 2401.30 | - Tobacco refuse: | ||||
| 2401.30.10 | - - Tobacco stems | kg | 22.5% · out-of-quota 120% | 15% · out-of-quota 80% | * / 5 / 8 / 10 (several rates) |
| 2401.30.90 | - - Other | kg | 45% · out-of-quota 135% | 30% · out-of-quota 90% | * / 5 / 8 / 10 (several rates) |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | ||||
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | kg | 150% | 100% | 10 / 8 (several rates) |
| 2402.20 | - Cigarettes containing tobacco: | ||||
| 2402.20.10 | - - Beedies | kg | 202.5% | 135% | 10 / 8 (several rates) |
| 2402.20.20 | - - Clove cigarettes | kg | 202.5% | 135% | 10 / 8 (several rates) |
| 2402.20.90 | - - Other | kg | 202.5% | 135% | 10 / 8 (several rates) |
| 2402.90 | - Other: | ||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | kg | 202.5% | 135% | 10 / 8 (several rates) |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | kg | 202.5% | 135% | 10 / 8 (several rates) |
| 2403 | 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 | kg | 45% | 30% | 10 / 8 (several rates) |
| 2403.11.90 | - - - Other | kg | 45% | 30% | 10 / 8 (several rates) |
| 2403.19 | - - Other: | ||||
| - - - Packed for retail sale: | |||||
| 2403.19.11 | - - - - Ang Hoon | kg | 75% | 50% | 10 / 8 (several rates) |
| 2403.19.19 | - - - - Other | kg | 45% | 30% | 10 / 8 (several rates) |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | kg | 60% | 40% | 10 / 8 (several rates) |
| - - - Other: | |||||
| 2403.19.91 | - - - - Ang Hoon | kg | 60% | 40% | 10 / 8 (several rates) |
| 2403.19.99 | - - - - Other | kg | 60% | 40% | 10 / 8 (several rates) |
| - Other: | |||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||||
| 2403.91.10 | - - - Packed for retail sale | kg | 75% | 50% | 10 / 8 (several rates) |
| 2403.91.90 | - - - Other | kg | 105% | 70% | 10 / 8 (several rates) |
| 2403.99 | - - Other: | ||||
| 2403.99.10 | - - - Tobacco extracts and essences | kg | 45% | 30% | 10 / 8 (several rates) |
| 2403.99.30 | - - - Manufactured tobacco substitutes | kg | 45% | 30% | 10 / 8 (several rates) |
| 2403.99.40 | - - - Snuff, whether or not dry | kg | 75% | 50% | 10 / 8 (several rates) |
| 2403.99.50 | - - - Chewing and sucking tobacco | kg | 75% | 50% | 10 / 8 (several rates) |
| 2403.99.90 | - - - Other | kg | 75% | 50% | 10 / 8 (several rates) |
| 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 | ||||
| - Products intended for inhalation without combustion: | |||||
| 2404.11.00 | - - Containing tobacco or reconstituted tobacco | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.12 | - - Other, containing nicotine: | ||||
| 2404.12.10 | - - - E-cigarette liquid or gel | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.12.90 | - - - Other | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.19 | - - Other: | ||||
| 2404.19.10 | - - - Containing tobacco substitutes | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.19.20 | - - - Containing nicotine substitutes | kg | 75% | 50% | 10 / 8 (several rates) |
| - Other: | |||||
| 2404.91 | - - For oral application: | ||||
| 2404.91.10 | - - - Nicotine chewing gum | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.91.90 | - - - Other | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.92 | - - For transdermal application: | ||||
| 2404.92.10 | - - - Nicotine patch | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.92.90 | - - - Other | kg | 75% | 50% | 10 / 8 (several rates) |
| 2404.99.00 | - - Other | kg | 75% | 50% | 10 / 8 (several rates) |