08/2023/TT-BCTAppendix VIn force · from 2023-05-16

Imported specialised tobacco machinery — licence from the provincial People’s Committee

Goods in Appendix V of 08/2023/TT-BCT: A holder of a tobacco manufacturing or leaf-processing licence files one dossier on the Appendix 3 form of Circular 43/2023/TT-BCT with the provincial People’s Committee; reply in 10 working days. 55 goods lines, transcribed verbatim from the appendix. 08/2023/TT-BCT has been in force since 2023-05-16.

Amending the detailed HS-code lists of exported and imported goods issued with certain Circulars of the Minister of Industry and Trade. Issued by Ministry of Industry and Trade, in force from 2023-05-16.

Reviewed 2026-08-1614/55 lines carry an HS codeView the source instrumentAll lists
Lines in appendix
5514 carry an HS code
Effective from
2023-05-16In force
Obligation
Import licenceReplaces 41/2019/TT-BCT (Phụ lục VII)

In short

What to do if your goods fall in Appendix V

A holder of a tobacco manufacturing or leaf-processing licence files one dossier on the Appendix 3 form of Circular 43/2023/TT-BCT with the provincial People’s Committee; reply in 10 working days.

An HS-code match is not enough — the equipment name must match too

The whole appendix uses just 4 codes (8478.10.10, 8478.90.00, 8423.20.10, 8422.40.00), and 8478.90.00 and 8423.20.10 are very broad tariff lines. Goods carrying one of those codes but not matching any of the 55 named items are NOT specialised tobacco machinery under this appendix. Read the table by equipment name, not by code.

Without a tobacco licence there is no dossier to file

The dossier must include a copy of the tobacco leaf-processing licence or the tobacco-product manufacturing licence. A pure trading company simply cannot apply — this restricts WHO may apply, it is not a hard-to-get permit. Section XI of Appendix V to Decree 146/2025/ND-CP also prints no exemption of any kind, so there is no exemption route to look for.

File with the province, not the Industry Department — and the 2027-03-01 mark

Since 2025-07-01 the dossier goes to the provincial People’s Committee, with a reply due within 10 working days. Every guide still naming the "Industry Department, Ministry of Industry and Trade" — including Circular 43/2023/TT-BCT and the Appendix 3 form itself — is out of date about WHERE to file; the form is still the right one. The arrangement is time-limited: Decree 146/2025/ND-CP expires on 2027-03-01, after which competence returns to the Ministry absent a new instrument.

HS code list

55 lines of Appendix V, transcribed verbatim

Transcribed verbatim in the order of the appendix. A line with no code is a heading row — this page does not assign codes. Select a code to open the full HS lookup.

Showing 55/55 rows
HS codeGoods
Heading 84.78
8478.10.10I. Dây chuyền chế biến nguyên liệu lá thuốc lá
8478.90.001. Máy cắt đầu láÔ mã gộp dọc, phủ 5 dòng: từ "1. Máy cắt đầu lá" đến "5. Hệ thống cân và đóng (ép) kiện lá"
8478.90.001. Xy lanh làm ẩm cọng lần 1Ô mã gộp dọc, phủ 6 dòng: từ "1. Xy lanh làm ẩm cọng lần 1" đến "6. Hệ thống cân và đóng (ép) kiện cọng"
8478.10.10II. Dây chuyền chế biến sợi thuốc lá
8478.90.001. Thiết bị hấp chân khôngÔ mã gộp dọc, phủ 10 dòng: từ "1. Thiết bị hấp chân không" đến "10. Thiết bị phân ly sợi"
8478.90.001. Máy tước cọngÔ mã gộp dọc, phủ 10 dòng: từ "1. Máy tước cọng" đến "10. Hầm ủ cọng (xy lô ủ sợi cọng)"
8478.90.001. Thiết bị phun hươngÔ mã gộp dọc, phủ 3 dòng: từ "1. Thiết bị phun hương" đến "3. Hệ thống vận chuyển sợi thuốc lá đến máy cuốn điếu (bằng khí động học hoặc cơ học)"
8478.10.10III. Dây chuyền chế biến thuốc lá tấm và các chế phẩm thay thế khác dùng để sản xuất các sản phẩm thuốc lá
8478.10.10IV. Máy móc thiết bị sản xuất thuốc lá điếu
8478.90.001. Máy cuốn điếuÔ mã CHỈ phủ đúng dòng này — xem ghi chú bất thường ở đầu file
8478.90.001. Máy đóng baoÔ mã gộp dọc, phủ 4 dòng: từ "1. Máy đóng bao" đến "4. Máy đóng bóng kính tút"
A. Công đoạn chế biến láDòng tiêu đề mục — bản gốc để trống ô mã
2. Xy lanh làm ẩm
3. Hầm ủ lá (xy lô trữ và ủ lá)
4. Máy sấy lá (sấy, làm nguội, làm dịu)
5. Hệ thống cân và đóng (ép) kiện lá
B. Công đoạn chế biến cọngDòng tiêu đề mục — bản gốc để trống ô mã
2. Xy lanh làm ẩm cọng lần 2
3. Hệ thống tước cọng, tách lá
4. Máy sấy cọng (sấy, làm nguội, làm dịu)
5. Máy phân loại, làm sạch cọng
6. Hệ thống cân và đóng (ép) kiện cọng
A. Công đoạn láDòng tiêu đề mục — bản gốc để trống ô mã
2. Máy cắt kiện lá
3. Xy lanh làm ẩm lá
4. Xy lanh gia liệu
5. Hầm ủ lá (xy lô trữ và ủ lá)
6. Thiết bị dò kim loại
7. Máy thái lá
8. Thiết bị trương nở sợi
9. Thiết bị sấy
10. Thiết bị phân ly sợi
B. Công đoạn cọngDòng tiêu đề mục — bản gốc để trống ô mã
2. Thiết bị gia ẩm cọng lần 1
3. Hầm ủ cọng (xy lô trữ và ủ cọng)
4. Thiết bị gia ẩm cọng lần 2
5. Thiết bị cán cọng
6. Máy thái cọng
7. Thiết bị trương nở cọng
8. Thiết bị sấy cọng
9. Thiết bị phân ly cọng
10. Hầm ủ cọng (xy lô ủ sợi cọng)
C. Công đoạn phối trộn sợiDòng tiêu đề mục — bản gốc để trống ô mã
2. Hầm ủ sợi (xy lô ủ sợi)
3. Hệ thống vận chuyển sợi thuốc lá đến máy cuốn điếu (bằng khí động học hoặc cơ học)
A. Công đoạn cuốn điếu - ghép đầu lọcDòng tiêu đề mục — bản gốc để trống ô mã
2. Máy ghép đầu lọcÔ mã gộp dọc phủ dòng này và "3. Máy nạp khay", bản gốc để TRỐNG ô đó
3. Máy nạp khay
B. Công đoạn đóng baoDòng tiêu đề mục — bản gốc để trống ô mã
2. Máy đóng bóng kính bao
3. Máy đóng tút
4. Máy đóng bóng kính tút
Heading 84.23
8423.20.1011. Hệ thống các cân định lượng
8423.20.1011. Hệ thống các cân định lượng
Heading 84.22
8422.40.005. Máy đóng thùng carton

Source: Appendix V, 08/2023/TT-BCT. Reviewed 2026-08-16. View the source instrument

Scope & how to read the table

What decides whether your goods are in it

An item falls in the list when the equipment name matches one of the 55 lines — the appendix’s four HS codes are far broader than what it regulates, so a code match alone settles nothing. The underlying duty is Article 34.2 of Decree 67/2013/ND-CP on permitting imports of specialised tobacco machinery. The boundary of the duty is NOT an exemption list: Section XI of Appendix V to Decree 146/2025/ND-CP prints no exemption at all. What limits it is (a) the scope of these 55 lines and (b) an ELIGIBILITY condition — the dossier must include a copy of the tobacco leaf-processing licence or the tobacco-product manufacturing licence, so a business without one has no dossier to file. That restricts WHO may apply; it is not an exemption. ⚠️ THE 2027-03-01 MARK: the provincial People’s Committee’s competence comes from a TIME-LIMITED decentralisation. Article 60.2 of Decree 146/2025/ND-CP: "This Decree ceases to be effective from 1 March 2027" (unless extended or superseded). From that date, absent a new instrument, competence returns to the Ministry of Industry and Trade.

What being absent from this list does not mean

This appendix is one of many specialised-management lists. Goods absent from it may still fall under another ministry's list, or be controlled on other conditions. This page does not replace a full check before filing.

Validity & transition

Validity milestones for this list

  1. 2023-05-16

    08/2023/TT-BCT takes effect

    The list starts to apply on this date. 41/2019/TT-BCT (Phụ lục VII) is repealed.

Responsible authorityThe provincial People’s Committee (from 2025-07-01). Article 18.11 of Decree 146/2025/ND-CP, verbatim: "The tasks and powers of the Ministry of Industry and Trade regarding permission to import specialised tobacco machinery and equipment under Article 34.2 of Decree 67/2013/ND-CP shall be performed by the provincial People’s Committee." This decentralisation expires on 2027-03-01 under Article 60.2.

FAQ

Frequently asked questions about Appendix V 08/2023/TT-BCT

Which goods does Appendix V of 08/2023/TT-BCT cover?
Appendix V — the detailed HS-code list for specialised tobacco machinery and equipment, replacing Appendix VII of Circular 41/2019/TT-BCT (Article 2.3). The table has exactly two columns (code, description) and 55 lines in four sections: I. Tobacco leaf processing lines; II. Cut-tobacco processing lines; III. Reconstituted tobacco and substitute preparation lines; IV. Cigarette manufacturing machinery. READ THIS BEFORE READING THE TABLE: the code column prints only 14 cells across the 55 lines, holding just 4 distinct codes — 8478.10.10, 8478.90.00, 8423.20.10 and 8422.40.00. The other 41 lines are process or equipment names sitting inside a vertically merged code cell above them, or section headings whose code cell the original leaves blank. The table looks sparse because THE ORIGINAL prints it that way, not because lines were dropped in transcription.
How do I tell whether my goods fall in Appendix V of 08/2023/TT-BCT?
An item falls in the list when the equipment name matches one of the 55 lines — the appendix’s four HS codes are far broader than what it regulates, so a code match alone settles nothing. The underlying duty is Article 34.2 of Decree 67/2013/ND-CP on permitting imports of specialised tobacco machinery. The boundary of the duty is NOT an exemption list: Section XI of Appendix V to Decree 146/2025/ND-CP prints no exemption at all. What limits it is (a) the scope of these 55 lines and (b) an ELIGIBILITY condition — the dossier must include a copy of the tobacco leaf-processing licence or the tobacco-product manufacturing licence, so a business without one has no dossier to file. That restricts WHO may apply; it is not an exemption. ⚠️ THE 2027-03-01 MARK: the provincial People’s Committee’s competence comes from a TIME-LIMITED decentralisation. Article 60.2 of Decree 146/2025/ND-CP: "This Decree ceases to be effective from 1 March 2027" (unless extended or superseded). From that date, absent a new instrument, competence returns to the Ministry of Industry and Trade.
What does import licence involve?
1. The business files one dossier with the provincial People’s Committee, comprising the three items in Section XI, point 1 of Appendix V to Decree 146/2025/ND-CP: the application for importing specialised tobacco machinery on the Appendix 3 form of Circular 43/2023/TT-BCT; a copy of the tobacco leaf-processing licence and the tobacco-product manufacturing licence; and the investment-policy approval, project and related approval documents (if any). Point 2 of the same section: "Within 10 working days of receiving a complete dossier, the provincial People’s Committee shall reply in writing, stating the reasons for any refusal." ⚠️ THE FILING POINT MOVED, THE FORM DID NOT: Article 3.3 of Circular 43/2023/TT-BCT still says the importer "shall send the registration on the Appendix 3 form attached to this Circular to the Industry Department, Ministry of Industry and Trade", and the Appendix 3 form itself is still addressed to that department. That was correct until 2025-06-30 and is now out of date — use the same form, but file it with the province. — The provincial People’s Committee (from 2025-07-01). Article 18.11 of Decree 146/2025/ND-CP, verbatim: "The tasks and powers of the Ministry of Industry and Trade regarding permission to import specialised tobacco machinery and equipment under Article 34.2 of Decree 67/2013/ND-CP shall be performed by the provincial People’s Committee." This decentralisation expires on 2027-03-01 under Article 60.2.
When did 08/2023/TT-BCT take effect, and has it been amended?
Effective from 2023-05-16. Data on this page reviewed 2026-08-16.

Related lists

Usually checked at the same time

08/2023/TT-BCTBeing replaced229 lines
Appendix II
Same circular · Re-export / transhipment suspended
08/2023/TT-BCTIn force221 lines
Appendix I, Section I
Same circular · Import prohibited
08/2023/TT-BCTIn force5 lines
Appendix I, Section III
Same circular · Import prohibited
22/2018/TT-BTTTTIn force25 lines
Appendix 02
Same obligation · Import licence

Tools to use alongside

HS code lookup
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Document cross-check
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Chemical SDS reader
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Not sure about your consignment

Send us the HS code and the goods description — we will check it against the list

The Avenir declaration team checks codes against the real document set and replies within the working day.

This page summarises and quotes Appendix V of 08/2023/TT-BCT, reviewed 2026-08-16. The HS table is transcribed verbatim from the appendix — not normalised, and no codes are inferred. This is not legal advice: for a specific consignment, check against the original text and the view of the customs office handling it.

Import licence
from 2023-05-16