Capítulo 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
2401.20.40
Burley type
- 2401 Unmanufactured tobacco; tobacco refuse
- 2401.20 - Tobacco, partly or wholly stemmed/ stripped:
- - - Burley type
Lá thuốc lá chưa chế biến; phế liệu lá thuốc lá / - Lá thuốc lá, đã tước cọng một phần hoặc toàn bộ: / - - Loại Burley
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario
45% · fuera de contingente 120%
15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF)
30% · fuera de contingente 80%
26/2023/NĐ-CP · 15/07/2023
IVA
* / 5 / 8 / 10 (varios tipos)
181/2025/NĐ-CP · 01/07/2025
Impuesto especial al consumo
Sin datos
Impuesto ambiental
Sin datos
Derecho de exportación
Sin datos
Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| AANZFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| VN-CAM | 0% (THN) Más bajo publicado | Arancel consolidado BT2026 2026 |
S | 56/2026/NĐ-CP | Ad valorem |
| VN-LAO | 0% · fuera de contingente 80% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| EVFTA | 10,9% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 10,9% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| CPTPP | 14,5% · M: 21.8% | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| VCFTA | 30% | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VKFTA | 30% | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | Q | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | Requiere interpretación |
| VNCU | Sin datos | Sin datos | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Sin datos |
| ACFTA | 50% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | * no elegible | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | No elegible (*) |
| AIFTA | * no elegible | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | No elegible (*) |
| AJCEP | * no elegible | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | No elegible (*) |
| AKFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | No elegible (*) |
| ATIGA | * no elegible | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo B) AU |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo C) CN |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo D) JP |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo E) KR |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo F) NZ |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| VJEPA | * no elegible | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | No elegible (*) |
| VIFTA | * no elegible | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | No elegible (*) |
Que exista un arancel publicado no significa que las mercancías cumplan los requisitos. Se exigen las reglas de origen y una prueba de origen válida.
Ejecutar Smart Tariff Advisory Comparar TLC Calcular impuestos
Historial de aranceles / desgravación por año
De las hojas de las listas de TLC 2022–2027
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 2926 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · fila 2887 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
Regla específica por producto: RVC40 hoặc CC |
| AJCEP AJ · fila 2925 |
30/12/2022 - 31/3/2023* no elegible
01/4/2023 - 31/3/2024* no elegible
01/4/2024 - 31/3/2025* no elegible
01/4/2025 - 31/3/2026* no elegible
01/4/2026 - 31/3/2027* no elegible
01/4/2027 - 31/3/2028* no elegible
|
| VJEPA VJ · fila 2929 |
30/12/2022 - 31/3/2023* no elegible
01/4/2023 - 31/3/2024* no elegible
01/4/2024 - 31/3/2025* no elegible
01/4/2025 - 31/3/2026* no elegible
01/4/2026 - 31/3/2027* no elegible
01/4/2027 - 31/3/2028* no elegible
|
| AKFTA AK · fila 2929 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Arancel con exclusiones: * |
| AANZFTA AANZ · fila 2893 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0 |
| AIFTA AI · fila 2889 |
30/12/2022* no elegible
31/12/2022 - 30/12/2023* no elegible
31/12/2023 - 30/12/2024* no elegible
31/12/2024 - 31/12/2025* no elegible
01/01/2026 - 31/12/2026* no elegible
01/01/2027 - 31/12/2027* no elegible
|
| VKFTA VK · fila 2889 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VCFTA VC · fila 2936 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VN-EAEU EAV · fila 2933 |
2022Q
2023Q
2024Q
2025Q
2026Q
2027Q
Contingente arancelario: Hạn ngạch thuế quan (04/2023/TT-BCT) |
| AHKFTA AKH · fila 2941 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 2912 |
202221,8%
202319%
202416,3%
202513,6%
202610,9%
20278,1%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 2914 |
202221,8%
202319%
202416,3%
202513,6%
202610,9%
20278,1%
Indicador de cambio (auxiliar): X |
| VN-CAM VNCAM · fila 49 |
20250%
20260%
Contingente arancelario: X |
| CPTPP CPTPP · fila 2910 |
(I) → 2021*50,9%
(II) → 2022*43,6%
(III) → 2023*36,3%
(IV) → 2024*29%
(V) → 2025*21,8%
(VI) → 2026*14,5%
(VII) → 2027*7,2%
Nota: TRQ2 |
| RCEP A RCEPT-A · fila 2933 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP B B · fila 2933 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP C C · fila 2933 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP D D · fila 2933 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP E E · fila 2936 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP F F · fila 2933 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VIFTA VI · fila 2733 |
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
Columna auxiliar J: 8 |
* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).
Asesoría y advertencias
Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Descripción
- Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
- Referencia jurídica
- 12/2018/TT-BTC
- Acción recomendada
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Descripción
- Item policy (source, Vietnamese): Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)
- Referencia jurídica
- 01/2024/TT-BNNPTNT
- Acción recomendada
- Register for animal/plant quarantine as required.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Descripción
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- Referencia jurídica
- 23/2019/QĐ-TTg
- Acción recomendada
- Read the referenced instruments.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Descripción
- Item policy (source, Vietnamese): Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là (08/2023/TT-BCT - PL4)
- Referencia jurídica
- 08/2023/TT-BCT
- Acción recomendada
- Read the referenced instruments.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
- Descripción
- MFN rate "30 (NHN: 80)": in-quota 30%, out-of-quota 80%.
- Referencia jurídica
- 12/2018/TT-BCT
- Acción recomendada
- Confirm tariff-quota allocation before budgeting.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
- Descripción
- NKTT rate "45 (NHN: 120)": in-quota 45%, out-of-quota 120%.
- Referencia jurídica
- 12/2018/TT-BCT
- Acción recomendada
- Confirm tariff-quota allocation before budgeting.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (VN-LAO)
- Descripción
- VN-LAO rate "0 (NHN: 80)": in-quota 0%, out-of-quota 80%.
- Referencia jurídica
- 12/2018/TT-BCT
- Acción recomendada
- Confirm tariff-quota allocation before budgeting.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-008 VN-CAM rate carries a condition/time note
- Descripción
- The rate cell "0 (THN)" carries the note: THN.
- Referencia jurídica
- 56/2026/NĐ-CP
- Acción recomendada
- Check the condition and validity period in 56/2026/NĐ-CP.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Descripción
- The CPTPP cell "14,5; M: 21,8" has a general 14,5% and an "M:" 21.8% rate (commonly read as the Mexico schedule – verify).
- Referencia jurídica
- 115/2022/NĐ-CP
- Acción recomendada
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Descripción
- VN-CAM: consolidated BT2026 shows "0 (THN)", the FTA schedule for period 2026 shows "0".
- Referencia jurídica
- 56/2026/NĐ-CP
- Acción recomendada
- Check the original Decree and amendments to determine the correct rate.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Descripción
- CPTPP: consolidated BT2026 shows "14,5; M: 21,8", the FTA schedule for period (VI) shows "14,5".
- Referencia jurídica
- 115/2022/NĐ-CP
- Acción recomendada
- Check the original Decree and amendments to determine the correct rate.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Descripción
- 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.
- Datos relacionados
- MFN 30%
- Acción recomendada
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descripción
- Subheading 2401.20 has 6 lines; 2401.20.40 is distinguished from its siblings by: Burley type.
- Datos relacionados
- 2401.20.10 Virginia type, flue-cured; 2401.20.20 Virginia type, other than flue-cured; 2401.20.30 Oriental type; 2401.20.50 Other, flue-cured; 2401.20.90 Other
- Referencia jurídica
- 31/2022/TT-BTC
- Acción recomendada
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descripción
- The VAT column shows "*/5/8/10".
- Referencia jurídica
- 181/2025/NĐ-CP
- Acción recomendada
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Estado de verificación
- No verificado – requiere comprobación
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descripción
- The source file records no trade remedy for 2401.20.40. This does NOT mean there is no risk.
- Acción recomendada
- Check the MOIT Trade Remedies Authority database.
- Estado de verificación
- No verificado – requiere comprobación
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descripción
- The MFN rate 30% · fuera de contingente 80% for 2401.20.40 was checked against BT2026 (cell BT2026!N2942), basis 26/2023/NĐ-CP.
- Referencia jurídica
- 26/2023/NĐ-CP
- Acción recomendada
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Estado de verificación
- Cotejado con el archivo arancelario de origen
Notas de capítulo
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