24021000Unit: kgHeading 2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

HS code 24021000 – Cigars, cheroots and cigarillos, containing tobacco

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

This classification covers cigars, cheroots, and cigarillos that contain tobacco, designed for smoking. These products are distinct in their form and composition, offering a specific type of tobacco consumption. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 100%, VAT of 10/8 and measured in “kg”.

Preferential (MFN) import duty
100
VAT
10%
Ordinary rate (non-MFN)
150
Unit of quantity
kg

What is HS code 24021000?

Cigars, cheroots, and cigarillos are smoking articles typically made from cured and fermented tobacco leaves, rolled or wrapped in a tobacco leaf or a binder made of tobacco. They are characterized by their larger size and different construction compared to cigarettes, and are primarily intended for direct inhalation of tobacco smoke. These items fall under Chapter 24, which encompasses tobacco and manufactured tobacco substitutes, as well as other nicotine-containing products.

When importing these products into Vietnam, accurate classification hinges on their physical characteristics and primary component. Distinguishing between cigars, cheroots, and cigarillos from other manufactured tobacco products, such as cigarettes (classified under HS 2402.20), is crucial. The presence of tobacco as the main ingredient and the specific rolled or wrapped form are key determinants, often requiring inspection of product specifications and manufacturing details to confirm their classification under this particular subheading.

Specialised management for code 24021000

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Designated importer only.

In force

  • Appendix I 37/2013/TT-BCTLists code 24021000

    Designated importer only · Ministry of Industry and Trade

  • List attached to the Decision 31/2026/QĐ-TTgListed at group level 2402

    Customs clearance required at the border gate of entry · Prime Minister

    The appendix lists the whole 2402 group, not this code specifically — check the product description to see whether it is covered.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); Thuốc lá điếu, cì gà NK (37/2013/TT-BCT)

Abbreviations: HH = goods · NK = import · HQ = customs

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 24021000

Ordinary rate (non-MFN)
150
Preferential (MFN) import duty
100
VAT
10%
Export duty
-
Special consumption tax (SCT)
75
Environmental protection tax
-

VAT: Not eligible for the reduction - stays at 10% under Decree 174/2025/NĐ-CP.

Not sure HS code 24021000 is the right one for your shipment?

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Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
*
ACFTA (ASEAN - China)
Best rate50
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
*
VKFTA (Korea)
100
AANZFTA (ASEAN - AU/NZ)
Best rate50
AIFTA (ASEAN - India)
*
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
Best rate50
CPTPP
75
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
56,2
UKVFTA (UK)
56,2
VIFTA (Israel)
*
RCEP
*
Vietnam – Cuba
Best rate50
Vietnam – Laos
100
Import-duty saving opportunity
MFN duty 100%drops to 50% under ACFTA (ASEAN - China)

A 50% gap - illustrated on a 100,000 USD shipment, that is roughly 50,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 24021000

Import cost calculator
10%Not reduced - stays 10% (Decree 174/2025/NĐ-CP)
This item may be subject to excise/environmental tax - enter the amount if known to include it.

Frequently asked questions about HS code 24021000

What is Vietnam’s import duty for HS code 24021000 (Cigars, cheroots and cigarillos, containing tobacco)?
HS code 24021000 carries a preferential (MFN) import duty of 100%, an ordinary rate (non-MFN) of 150% and VAT of 10/8 under Vietnam’s 2026 tariff schedule. Additionally, a special consumption tax (SCT) of 75% applies.
What is the VAT rate for HS code 24021000?
HS code 24021000 (Cigars, cheroots and cigarillos, containing tobacco) is subject to value-added tax (VAT) of 10/8 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 24021000 require an import permit?
Yes. HS code 24021000 falls under: Designated importer only. Basis: Appendix I 37/2013/TT-BCT. Tariff-schedule note: HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); Thuốc lá điếu, cì gà NK (37/2013/TT-BCT) Abbreviations: HH = goods · NK = import · HQ = customs. Contact Avenir for support with the procedure.
Which FTA preferences apply to HS code 24021000?
The lowest preferential rate for HS code 24021000 is 50%, available under the following agreements: ACFTA (ASEAN - China), AANZFTA (ASEAN - AU/NZ), VN-EAEU (Eurasian Union) and Vietnam – Cuba. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 24021000 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 24021000 has preferences under ACFTA (ASEAN - China), AANZFTA (ASEAN - AU/NZ), VN-EAEU (Eurasian Union) and Vietnam – Cuba; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 24021000?
The unit of quantity for HS code 24021000 is kg.
What goods does HS code 24021000 cover?
HS code 24021000 covers goods described as “Cigars, cheroots and cigarillos, containing tobacco”. In Vietnam’s tariff schedule, this code falls under: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes → Cigars, cheroots and cigarillos, containing tobacco. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 2402)

2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
240220Cigarettes containing tobacco:
24022010Beedies
24022020Clove cigarettes
24022090Other
240290Other:
24029010Cigars, cheroots and cigarillos of tobacco substitutes
24029020Cigarettes of tobacco substitutes
See heading 2402 See every HS code in Chapter 24 – Processed food · Beverages · Tobacco

Getting ready to import this product?

See the full import procedure, duties and permits for Chapter 24.

See Chapter 24 procedures

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.