Commodity
Chapter
24 Chapter 24 - Tobacco and manufactured tobacco substitutesSub Chapter
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.Sub Heading
240290 - Other:Code
24029020 - - Cigarettes of tobacco substitutes
Tariffs
Displaying 1-2 of 2 result(s).
| Country Group | Group Description | Activity | Tariff Rate | Unit | Valid From | Valid To |
|---|---|---|---|---|---|---|
| CD (MFN) | Customs Duty (MFN) | Import | 135 | kg | 01-09-2016 | 31-12-9999 |
| VAT | Value Added Tax | Import | 10 | kg | 01-01-2012 | 31-12-9999 |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Import licence of tobacco products for sale in duty-free shops | Licensing Requirement | Ministry of Industry and Trade | The import of tobacco products for sale in duty-free shops shall require a license granted by Ministry of Industry and Trade | Import licencing procedures are stipulated in Decree No.167/2016/ND-CP date 27 December 2016 of the Government on duty-free business. | Decree 167/2016/NĐ-CP on duty-free business | 27-04-2018 |
Procedures
| Name | Description | Category | View Procedure Detail with Relevant Forms |
|---|---|---|---|
| Import licensing cigarettes, cigars, tobacco exempt catering business | Import licensing cigarettes, cigars, tobacco exempt catering business | Procedure | View |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Import of cigarettes and cigars under the automatic licensing regime | Permit Requirement | Ministry of Industry and Trade | When carrying out import procedures, in addition to the import dossier required by the customs office, the trader shall produce to the customs office 1 (one) origin of the written registration for automatic import of cigarettes and cigars, certified by the the Ministry of Industry and Trade’s Import-Export Administration Department | Before carrying out import procedures, the trader shall send by post 1 (one) dossier of registration for cigarette and cigar import under the automatic licensing regime to the Ministry of Industry and Trade’s Import-Export Administration Department | Circular 37/2013/TT-BCT Providing the import of cigarettes and cigars | 31-12-9999 |
Procedures
| Name | Description | Category | View Procedure Detail with Relevant Forms |
|---|---|---|---|
| Granting permission on the automatic import of cigarettes and cigars | Granting permission on the automatic import of cigarettes and cigars | Procedure | View |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Imports of cigarettes to non-commercial purposes must have permisstion allowed by MOIT | Licensing Requirement | Ministry of Industry and Trade | The enterprises having the License to manufacture tobacco that wish to import tobacco into Vietnam to serve research and experimental production must be allowed by the Ministry of Industry and Trade | The quantity of imported tobacco serving research and experiment production must not exceed 500 packs (20-cigarette pack) or 50 cigars | Circular 21/2013/TT-BCT Detailing a number of articles of the Government's Decree 67/2013/ND-CP Detailing a number of articles and measures to execute the Law on Prevention of Tobacco harms regarding tobacco business | 31-12-9999 |
Procedures
| Name | Description | Category | View Procedure Detail with Relevant Forms |
|---|---|---|---|
| Granting permission to import cigarettes for non-commercial purposes | Granting permission to import cigarettes for non-commercial purposes | Procedure | View |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Granting certification of trading code number in temporary import for re-export for goods subject to excise tax | Certificate Requirement | Ministry of Industry and Trade | Enterprises trading in temporary import for re-export for goods subject to excise tax in Annex IV Circular 05/2014/TT-BCT must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration. | Validity time limit of code number of temporary import for re-export shall be 3 (three) years, from the day of issuing | Circular 05/2014/TT-BCT Providing for temporary import for re-export, temporary export for re-import, border-gate transfer of goods | 11-09-2017 |
Procedures
| Name | Description | Category | View Procedure Detail with Relevant Forms |
|---|---|---|---|
| Codes for certificates of temporary import for re-export of goods with excise tax | Codes for certificates of temporary import for re-export of goods with excise tax | Procedure | View |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Requirements for imported cigarettes and cigars | Technical Measures | Ministry of Industry and Trade | Requirements for imported cigarettes and cigars 1. Cigarettes and cigars imported and circulated in the market must be registered for protection of trademark use rights in Vietnam and affixed with imported-cigarette stamps as prescribed by the Ministry of Finance. 2. Cigarettes and cigars imported for sale in the domestic market must comply with current regulations on purchase and sale of tobacco products. 3. Imported cigarettes and cigars must comply with current regulations on standard conformity and regulation conformity announcement or food safety-regulation conformity announcement; and on inspection of quality, hygiene, safety and toxic ingredient content like domestically produced cigarettes and cigars. 4. For a cigarette or cigar brand imported into Vietnam for the first time, before carrying out import procedures, the trader shall send its samples to a testing laboratory designated by a competent state agency for analysis according to current technical regulations, standards or regulations on food safety of Vietnam. 5. Imported cigarettes and cigars must comply with current regulations on goods labeling, labeling of tobacco products for sale in Vietnam and printing of health warnings on packages. | The Ministry of Industry and Trade shall designate Vietnam National Tobacco Corporation (VINATABA) to import cigarettes and cigars according to the mechanism of state trading. | Circular 37/2013/TT-BCT Providing the import of cigarettes and cigars | 31-12-9999 |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Condition for granting permits of temporary import then re-export for goods subject to excise tax under management of MOIT | Certificate Requirement | Ministry of Industry and Trade | Trading in temporary import for re-export for goods subject to excise tax Enterprises trading in temporary import for re-export for goods subject to excise tax in Annex IV must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration. | List of goods subject to excise tax permitted the conditional business in temporary import for re-export, prescribed in Annex IV of Circular 05/2014/TT-BCT | Circular 05/2014/TT-BCT Providing for temporary import for re-export, temporary export for re-import, border-gate transfer of goods | 11-09-2017 |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Importation of cigarettes for research and trial production must be permitted | Licensing Requirement | Ministry of Industry and Trade | An enterprise that is granted the License to manufacture tobacco products and wishes to import tobacco into Vietnam to serve its research and experimental production activities must submit an application by hand or by post or through the internet network to the MOIT. The application includes: - The application for approval for import of tobacco. - Documents proving the origin of imported tobacco samples. | Not applied for Importing/ trading tobacco products at Duty Free Shop...... | Decree 106/2017/ND-CP dated September 14, 2017 amendments to the Government’s Decree No. 67/2013/ND-CP elaborating certain articles and measures for implementing the Law on Tobacco Harm Prevention and Control with respect of tobacco trading | 31-12-9999 |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Requirements for imported cigarettes and cigars into Vietnam for the first time | Licensing Requirement | Ministry of Industry and Trade | For a cigarette or cigar brand imported into Vietnam for the first time, before carrying out import procedures, the trader shall send its samples to a testing laboratory designated by a competent state agency for analysis according to current technical regulations, standards or regulations on food safety of Vietnam. | Details as stipulated in Circular 37/2013/TT-BCT | Circular 37/2013/TT-BCT Providing the import of cigarettes and cigars | 31-12-9999 |
Measures
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| The principles of exportatation of tobacco | Licensing Requirement | Ministry of Industry and Trade | The traders issued with the License to manufacture tobacco or License to distribute tobacco or License for tobacco wholesaling may export tobacco that has legal origins according to this Decree and other relevant law; Where a trader exports tobacco that has legal origins on behalf of another trader that has the License to manufacture tobacco or License to distribute tobacco or License for tobacco wholesaling, the former must have one of the three licenses. | If the trader has a License to manufacture tobacco, the quantity of tobacco exported shall not be deducted from the quota for tobacco manufacturing for sale at home | Decree 67/2013/ND-CP dated June 27, 2013 elaborating some articles and measures for implementation the law on tobacco harm prevention applicable to tobacco trading | 31-12-9999 |