章 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
2401.10.90
Other
Lá thuốc lá chưa chế biến; phế liệu lá thuốc lá / - Lá thuốc lá chưa tước cọng: / - - Loại khác
2026 年适用税费
来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）
普通进口税
45% · 配额外 135%
15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国）
30% · 配额外 90%
26/2023/NĐ-CP · 2023-07-15
增值税
* / 5 / 8 / 10 (多个税率)
181/2025/NĐ-CP · 2025-07-01
特别消费税
无数据
环境保护税
无数据
出口税
无数据
特别优惠（FTA）税率——2026
| FTA | 税率 | 数据依据 | 原产地证明 | 法律依据 | 状态 |
|---|---|---|---|---|---|
| AANZFTA | 0% 公布的最低税率 | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 从价税 |
| VN-LAO | 0% · 配额外 90% 公布的最低税率 | BT2026 综合税则 | S | 206/2025/NĐ-CP | 从价税 |
| VN-CAM | 0% 公布的最低税率 | FTA 税率表（按期间） 2026 |
S | 从价税 | |
| EVFTA | 10.9% | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 从价税 |
| UKVFTA | 10.9% | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| VNCU | 15% | BT2026 综合税则 2023 - 2027 |
VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | 从价税 |
| CPTPP | 16.3% · M: 24.5% | BT2026 综合税则 (VI) |
CPTPP | 115/2022/NĐ-CP | 从价税 |
| VKFTA | 30% | BT2026 综合税则 2026 |
VK | 125/2022/NĐ-CP | 从价税 |
| VN-EAEU | Q | BT2026 综合税则 2026 |
EAV | 113/2022/NĐ-CP | 需要解释 |
| ACFTA | 50% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | 从价税 |
| AHKFTA | * 不享受优惠 | BT2026 综合税则 2026 |
AHK | 123/2022/NĐ-CP | 不享受优惠（*） |
| AIFTA | * 不享受优惠 | BT2026 综合税则 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 不享受优惠（*） |
| AJCEP | * 不享受优惠 | BT2026 综合税则 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 不享受优惠（*） |
| AKFTA | * 不享受优惠 | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 不享受优惠（*） |
| ATIGA | * 不享受优惠 | BT2026 综合税则 2026 |
D | 126/2022/NĐ-CP | 不享受优惠（*） |
| RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* 不享受优惠 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 不享受优惠（*） |
| RCEP (附件 B) AU |
* 不享受优惠 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 不享受优惠（*） |
| RCEP (附件 C) CN |
* 不享受优惠 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 不享受优惠（*） |
| RCEP (附件 D) JP |
* 不享受优惠 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 不享受优惠（*） |
| RCEP (附件 E) KR |
* 不享受优惠 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 不享受优惠（*） |
| RCEP (附件 F) NZ |
* 不享受优惠 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 不享受优惠（*） |
| VCFTA | * 不享受优惠 | BT2026 综合税则 2026 |
VC | 112/2022/NĐ-CP | 不享受优惠（*） |
| VJEPA | * 不享受优惠 | BT2026 综合税则 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 不享受优惠（*） |
| VIFTA | * 不享受优惠 | BT2026 综合税则 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 不享受优惠（*） |
公布了税率并不意味着货物符合条件。需要满足原产地规则并持有有效的原产地证明。
税率历史/按年降税
来自 2022–2027 年 FTA 税率表工作表
| FTA | 期间 |
|---|---|
| ACFTA AC · 行 2921 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · 行 2882 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
产品特定原产地规则: RVC40 hoặc CC |
| AJCEP AJ · 行 2920 |
30/12/2022 - 31/3/2023* 不享受优惠
01/4/2023 - 31/3/2024* 不享受优惠
01/4/2024 - 31/3/2025* 不享受优惠
01/4/2025 - 31/3/2026* 不享受优惠
01/4/2026 - 31/3/2027* 不享受优惠
01/4/2027 - 31/3/2028* 不享受优惠
|
| VJEPA VJ · 行 2924 |
30/12/2022 - 31/3/2023* 不享受优惠
01/4/2023 - 31/3/2024* 不享受优惠
01/4/2024 - 31/3/2025* 不享受优惠
01/4/2025 - 31/3/2026* 不享受优惠
01/4/2026 - 31/3/2027* 不享受优惠
01/4/2027 - 31/3/2028* 不享受优惠
|
| AKFTA AK · 行 2924 |
2022 - 2027 (một mức cho cả giai đoạn)* 不享受优惠
含排除项的税率: * |
| AANZFTA AANZ · 行 2888 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0 |
| AIFTA AI · 行 2884 |
30/12/2022* 不享受优惠
31/12/2022 - 30/12/2023* 不享受优惠
31/12/2023 - 30/12/2024* 不享受优惠
31/12/2024 - 31/12/2025* 不享受优惠
01/01/2026 - 31/12/2026* 不享受优惠
01/01/2027 - 31/12/2027* 不享受优惠
|
| VKFTA VK · 行 2884 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VCFTA VC · 行 2931 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| VN-EAEU EAV · 行 2928 |
2022Q
2023Q
2024Q
2025Q
2026Q
2027Q
关税配额: Hạn ngạch thuế quan (04/2023/TT-BCT) |
| VNCU VNCU · 行 511 |
202218%
2023 - 202715%
变更标记（辅助）: X |
| AHKFTA AKH · 行 2936 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| EVFTA EV-NK · 行 2907 |
202221.8%
202319%
202416.3%
202513.6%
202610.9%
20278.1%
变更标记（辅助）: X |
| UKVFTA UKV · 行 2909 |
202221.8%
202319%
202416.3%
202513.6%
202610.9%
20278.1%
变更标记（辅助）: X |
| VN-CAM VNCAM · 行 44 |
20250%
20260%
关税配额: X |
| CPTPP CPTPP · 行 2905 |
(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%
备注: TRQ2 |
| RCEP A RCEPT-A · 行 2928 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| RCEP B B · 行 2928 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| RCEP C C · 行 2928 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| RCEP D D · 行 2928 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| RCEP E E · 行 2931 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| RCEP F F · 行 2928 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| VIFTA VI · 行 2728 |
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
辅助列 J: 8 |
* CPTPP 期间（I）–（VII）通过与 BT2026 比对推导为年份（推导数据——请核实）。
咨询与警告
一般评估（未考虑原产国）。如需按原产国评估，请运行智能关税咨询。
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- 说明
- Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
- 法律依据
- 12/2018/TT-BTC
- 建议措施
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- 说明
- Item policy (source, Vietnamese): Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)
- 法律依据
- 01/2024/TT-BNNPTNT
- 建议措施
- Register for animal/plant quarantine as required.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
- 法律依据
- 23/2019/QĐ-TTg
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là (08/2023/TT-BCT - PL4)
- 法律依据
- 08/2023/TT-BCT
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
- 说明
- MFN rate "30 (NHN: 90)": in-quota 30%, out-of-quota 90%.
- 法律依据
- 12/2018/TT-BCT
- 建议措施
- Confirm tariff-quota allocation before budgeting.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
- 说明
- NKTT rate "45 (NHN: 135)": in-quota 45%, out-of-quota 135%.
- 法律依据
- 12/2018/TT-BCT
- 建议措施
- Confirm tariff-quota allocation before budgeting.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (VN-LAO)
- 说明
- VN-LAO rate "0 (NHN: 90)": in-quota 0%, out-of-quota 90%.
- 法律依据
- 12/2018/TT-BCT
- 建议措施
- Confirm tariff-quota allocation before budgeting.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- 说明
- 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).
- 法律依据
- 115/2022/NĐ-CP
- 建议措施
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- 说明
- CPTPP: consolidated BT2026 shows "16,3; M: 24,5", the FTA schedule for period (VI) shows "16,3".
- 法律依据
- 115/2022/NĐ-CP
- 建议措施
- Check the original Decree and amendments to determine the correct rate.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- 说明
- 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.
- 相关数据
- MFN 30%
- 建议措施
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- 说明
- Subheading 2401.10 has 5 lines; 2401.10.90 is distinguished from its siblings by: Other.
- 相关数据
- 2401.10.10 Virginia type, flue-cured; 2401.10.20 Virginia type, other than flue-cured; 2401.10.40 Burley type; 2401.10.50 Other, flue-cured
- 法律依据
- 31/2022/TT-BTC
- 建议措施
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- 说明
- The VAT column shows "*/5/8/10".
- 法律依据
- 181/2025/NĐ-CP
- 建议措施
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- 核实状态
- 未核实 – 需要检查
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- 说明
- The source file records no trade remedy for 2401.10.90. This does NOT mean there is no risk.
- 建议措施
- Check the MOIT Trade Remedies Authority database.
- 核实状态
- 未核实 – 需要检查
GREEN – VERIFIED DQ-001 MFN rate present in the source
- 说明
- The MFN rate 30% · 配额外 90% for 2401.10.90 was checked against BT2026 (cell BT2026!N2937), basis 26/2023/NĐ-CP.
- 法律依据
- 26/2023/NĐ-CP
- 建议措施
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- 核实状态
- 已与源税则文件核对
章注释
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