類 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
2403.99.10
Tobacco extracts and essences
- 2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences
- - Other:
- 2403.99 - - Other:
- - - - Tobacco extracts and essences
Lá thuốc lá đã chế biến khác và các nguyên liệu thay thế lá thuốc lá đã chế biến; thuốc lá "thuần nhất" hoặc thuốc lá "hoàn nguyên"; chiết xuất và tinh chất lá thuốc lá / - Loại khác: / - - Loại khác: / - - - Chiết xuất và tinh chất lá thuốc lá
2026年に適用される税
出典：統合税率表BT2026（2026年4月5日更新）
通常輸入税
45%
15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN）
30%
26/2023/NĐ-CP · 2023/07/15
付加価値税
10 / 8 (複数の税率)
174/2025/NĐ-CP - PL2 · 30/06/20025 (原典の日付が無効なため、そのまま保持)
特別消費税
75%
66/2025/QH15 · 2025/06/14
環境保護税
データなし
輸出税
データなし
VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Thuốc lá theo quy định của Luật Phòng, chống tác hại của thuốc lá;
特別特恵（FTA）税率 – 2026年
| FTA | 税率 | データ根拠 | 原産地証明 | 法的根拠 | 状態 |
|---|---|---|---|---|---|
| CPTPP | 13.1% · M: 15% 公表最低税率 | BT2026 統合税率表 (VI) |
CPTPP | 115/2022/NĐ-CP | 従価税 |
| EVFTA | 16.8% | BT2026 統合税率表 2026 |
EUR.1 | 116/2022/NĐ-CP | 従価税 |
| UKVFTA | 16.8% | BT2026 統合税率表 2026 |
EUR.1 | 117/2022/NĐ-CP | 従価税 |
| AANZFTA | 30% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 従価税 |
| VKFTA | 30% | BT2026 統合税率表 2026 |
VK | 125/2022/NĐ-CP | 従価税 |
| VN-LAO | 30% | BT2026 統合税率表 | S | 206/2025/NĐ-CP | 従価税 |
| VNCU | 30% | BT2026 統合税率表 2023 - 2027 |
VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | 従価税 |
| VN-CAM | データなし | データなし | S | 56/2026/NĐ-CP | データなし |
| ACFTA | 50% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | 従価税 |
| AHKFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
AHK | 123/2022/NĐ-CP | 特恵対象外（*） |
| AIFTA | * 特恵対象外 | BT2026 統合税率表 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 特恵対象外（*） |
| AJCEP | * 特恵対象外 | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 特恵対象外（*） |
| AKFTA | * 特恵対象外 | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 特恵対象外（*） |
| ATIGA | * 特恵対象外 | BT2026 統合税率表 2026 |
D | 126/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 B) AU |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 C) CN |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 D) JP |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 E) KR |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 F) NZ |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| VCFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
VC | 112/2022/NĐ-CP | 特恵対象外（*） |
| VJEPA | * 特恵対象外 | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 特恵対象外（*） |
| VN-EAEU | * 特恵対象外 | BT2026 統合税率表 2026 |
EAV | 113/2022/NĐ-CP | 特恵対象外（*） |
| VIFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 特恵対象外（*） |
税率が公表されていても貨物が適格であるとは限りません。原産地規則を満たし、有効な原産地証明が必要です。
税率の推移／年別の引き下げ
2022～2027年のFTA譲許表ワークシートから
| FTA | 期間 |
|---|---|
| ACFTA AC · 行 2961 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · 行 2922 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| AJCEP AJ · 行 2960 |
30/12/2022 - 31/3/2023* 特恵対象外
01/4/2023 - 31/3/2024* 特恵対象外
01/4/2024 - 31/3/2025* 特恵対象外
01/4/2025 - 31/3/2026* 特恵対象外
01/4/2026 - 31/3/2027* 特恵対象外
01/4/2027 - 31/3/2028* 特恵対象外
|
| VJEPA VJ · 行 2964 |
30/12/2022 - 31/3/2023* 特恵対象外
01/4/2023 - 31/3/2024* 特恵対象外
01/4/2024 - 31/3/2025* 特恵対象外
01/4/2025 - 31/3/2026* 特恵対象外
01/4/2026 - 31/3/2027* 特恵対象外
01/4/2027 - 31/3/2028* 特恵対象外
|
| AKFTA AK · 行 2964 |
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
除外付き税率: * |
| AANZFTA AANZ · 行 2928 |
2022 - 2027 (một mức cho cả giai đoạn)30%
税率列F（非表示）: 30 |
| AIFTA AI · 行 2924 |
30/12/2022* 特恵対象外
31/12/2022 - 30/12/2023* 特恵対象外
31/12/2023 - 30/12/2024* 特恵対象外
31/12/2024 - 31/12/2025* 特恵対象外
01/01/2026 - 31/12/2026* 特恵対象外
01/01/2027 - 31/12/2027* 特恵対象外
|
| VKFTA VK · 行 2924 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VCFTA VC · 行 2971 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| VN-EAEU EAV · 行 2968 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| VNCU VNCU · 行 533 |
202230%
2023 - 202730%
|
| AHKFTA AKH · 行 2976 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| EVFTA EV-NK · 行 2947 |
202224.3%
202322.5%
202420.6%
202518.7%
202616.8%
202715%
変更フラグ（補助）: X |
| UKVFTA UKV · 行 2949 |
202224.3%
202322.5%
202420.6%
202518.7%
202616.8%
202715%
変更フラグ（補助）: X |
| CPTPP CPTPP · 行 2945 |
(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 · 行 2968 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP B B · 行 2968 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP C C · 行 2968 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP D D · 行 2968 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP E E · 行 2971 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP F F · 行 2968 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| VIFTA VI · 行 2766 |
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
補助列J: 8 |
* CPTPPの期間（I）～（VII）はBT2026との照合により年に対応付けています（派生データ – 要確認）。
アドバイザリーと警告
一般的な評価（原産国は考慮していません）。原産国別の評価にはスマート関税アドバイザリーを実行してください。
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 説明
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- 法的根拠
- 23/2019/QĐ-TTg
- 推奨アクション
- Read the referenced instruments.
- 確認状況
- 原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 説明
- Item policy (source, Vietnamese): Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là (08/2023/TT-BCT - PL4)
- 法的根拠
- 08/2023/TT-BCT
- 推奨アクション
- Read the referenced instruments.
- 確認状況
- 原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- 説明
- The CPTPP cell "13,1; M: 15" has a general 13.1% and an "M:" 15% rate (commonly read as the Mexico schedule – verify).
- 法的根拠
- 115/2022/NĐ-CP
- 推奨アクション
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- 説明
- CPTPP: consolidated BT2026 shows "13,1; M: 15", the FTA schedule for period (VI) shows "13,1".
- 法的根拠
- 115/2022/NĐ-CP
- 推奨アクション
- Check the original Decree and amendments to determine the correct rate.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- 説明
- AANZFTA 30%, VKFTA 30%, VN-LAO 30%, VNCU 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.
- 関連データ
- MFN 30%
- 推奨アクション
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- 説明
- Subheading 2403.99 has 5 lines; 2403.99.10 is distinguished from its siblings by: Tobacco extracts and essences.
- 関連データ
- 2403.99.30 Manufactured tobacco substitutes; 2403.99.40 Snuff, whether or not dry; 2403.99.50 Chewing and sucking tobacco; 2403.99.90 Other
- 法的根拠
- 31/2022/TT-BTC
- 推奨アクション
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- 説明
- 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;
- 法的根拠
- 174/2025/NĐ-CP - PL2
- 推奨アクション
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
- 説明
- The excise column shows "75".
- 法的根拠
- 66/2025/QH15
- 推奨アクション
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- 確認状況
- 未確認 – 確認が必要
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- 説明
- The source file records no trade remedy for 2403.99.10. This does NOT mean there is no risk.
- 推奨アクション
- Check the MOIT Trade Remedies Authority database.
- 確認状況
- 未確認 – 確認が必要
GREEN – VERIFIED DQ-001 MFN rate present in the source
- 説明
- The MFN rate 30% for 2403.99.10 was checked against BT2026 (cell BT2026!N2975), basis 26/2023/NĐ-CP.
- 法的根拠
- 26/2023/NĐ-CP
- 推奨アクション
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- 確認状況
- 原典の税率ファイルと照合済み
類注
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