37/2013/TT-BCTAppendix IIn force · from 2013-12-30

Imported cigarettes and cigars — designated traders only

Goods in Appendix I of 37/2013/TT-BCT: Only Ministry-designated traders (wholly State-owned, holding a tobacco manufacturing licence) may import, directly and without entrustment; present the endorsed automatic import registration at customs. 9 goods lines, transcribed verbatim from the appendix. 37/2013/TT-BCT has been in force since 2013-12-30.

Regulations on the import of cigarettes and cigars. Issued by Ministry of Industry and Trade, in force from 2013-12-30.

Reviewed 2026-08-079/9 lines carry an HS codeView the source instrumentAll lists
Lines in appendix
99 carry an HS code
Effective from
2013-12-30In force
Obligation
Designated importer

In short

What to do if your goods fall in Appendix I

Only Ministry-designated traders (wholly State-owned, holding a tobacco manufacturing licence) may import, directly and without entrustment; present the endorsed automatic import registration at customs.

Not a licence any business can apply for — and no entrusted import

This restricts WHO may import, not what paperwork is needed: only a trader that both holds a tobacco-product manufacturing licence and is wholly State-owned can be designated by the Ministry. Any other business has no dossier to file. A designated trader must also import DIRECTLY, with no delegation or entrustment.

Heading 24.02 only — other tobacco goods are outside this table

All 9 lines sit in heading 24.02 (finished cigars and cigarettes). Unmanufactured tobacco leaf, other manufactured tobacco and headings 24.01, 24.03 and 24.04 are NOT in this appendix — they follow the separate tobacco-trading regime, not the trader-designation mechanism of this table.

Cigarettes and cigars carry DIFFERENT quality duties

Article 7.3 splits the two: an importer of CIGARETTES must declare conformity with the national technical regulation, while an importer of CIGARS need only declare the applied standard. Treating heading 24.02 as one obligation is wrong — the two product types diverge exactly at this step.

HS code list

9 lines of Appendix I, 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 9/9 rows
HS codeGoods
2402Whole 4-digit groupXì gà, xì gà xén hai đầu, xì gà nhỏ và thuốc lá điếu, từ lá thuốc lá hoặc từ các nguyên liệu thay thế lá thuốc lá.
2402.10.00- Xì gà, xì gà xén hai đầu và xì gà nhỏ, có chứa lá thuốc lá
240220Whole 6-digit group- Thuốc lá điếu có chứa lá thuốc lá:
2402.20.10- - Thuốc lá Bi-đi (Beedies)
2402.20.20- - Thuốc lá điếu, có chứa thành phần từ đinh hương
2402.20.90- - Loại khác
240290Whole 6-digit group- Loại khác:
2402.90.10- - Xì gà, xì gà xén hai đầu và xì gà nhỏ làm từ các nguyên liệu thay thế lá thuốc lá
2402.90.20- - Thuốc lá điếu làm từ các nguyên liệu thay thế lá thuốc lá

Source: Appendix I, 37/2013/TT-BCT. Reviewed 2026-08-07. View the source instrument

Scope & how to read the table

What decides whether your goods are in it

The condition attaches to the IMPORTER, not to the goods. Article 6.1 (as amended by Article 1 of Circular 07/2026/TT-BCT): "The Ministry of Industry and Trade shall designate traders holding a tobacco-product manufacturing licence and wholly owned by the State as importers of cigarettes and cigars under the state-trading mechanism." Article 6.2: "A trader holding a tobacco-product manufacturing licence must carry out the import directly and may not delegate or entrust it to another trader." The accompanying quality duty sits in Article 7.3 (as amended): "An importer of cigarettes must declare conformity with the national technical regulation; an importer of cigars must declare the applied standard in line with current rules." Appendix II of Decree 292/2026/ND-CP (effective 2026-09-05, replacing Decree 69/2018/ND-CP) lists "Cigarettes, cigars" at item 7 of the trader-designation list, managed by 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. 2013-12-30

    37/2013/TT-BCT takes effect

    The list starts to apply on this date.

Amended by

  • 07/2026/TT-BCT Effective 2026-04-10. Article 7 REPLACES Appendices I and II of Circular 37/2013/TT-BCT — the code table on this page is the 07/2026 version. It also amends Article 6 (narrowing designation to traders wholly owned by the State), Article 7.3, Article 8.1, Article 9.1–3 and Article 10.1–2, and REPEALS Article 7.4 and the whole of Article 11. Authority to endorse the registration moves from the Import-Export Department of the Ministry to the "Licensing Authority", with filing at the provincial People’s Committee where the trader is headquartered.
Responsible authorityThe Licensing Authority — filed at the provincial People’s Committee where the trader is headquartered (Article 4 of Circular 07/2026/TT-BCT replaces "Import-Export Department, Ministry of Industry and Trade" with "Licensing Authority"). Designation of traders remains with the Ministry of Industry and Trade.

FAQ

Frequently asked questions about Appendix I 37/2013/TT-BCT

Which goods does Appendix I of 37/2013/TT-BCT cover?
Appendix I — the list of imported cigarettes and cigars, 9 lines, all within tariff heading 24.02: cigars, cheroots and cigarillos containing tobacco; cigarettes containing tobacco (beedies, clove-containing, other); and products made from tobacco substitutes. The table prints the code in three separate cells — chapter, heading, subheading — so a line reading "2402 20 10" is the 8-digit code 2402.20.10. The list holds 1 four-digit line, 2 six-digit lines and 6 eight-digit lines.
How do I tell whether my goods fall in Appendix I of 37/2013/TT-BCT?
The condition attaches to the IMPORTER, not to the goods. Article 6.1 (as amended by Article 1 of Circular 07/2026/TT-BCT): "The Ministry of Industry and Trade shall designate traders holding a tobacco-product manufacturing licence and wholly owned by the State as importers of cigarettes and cigars under the state-trading mechanism." Article 6.2: "A trader holding a tobacco-product manufacturing licence must carry out the import directly and may not delegate or entrust it to another trader." The accompanying quality duty sits in Article 7.3 (as amended): "An importer of cigarettes must declare conformity with the national technical regulation; an importer of cigars must declare the applied standard in line with current rules." Appendix II of Decree 292/2026/ND-CP (effective 2026-09-05, replacing Decree 69/2018/ND-CP) lists "Cigarettes, cigars" at item 7 of the trader-designation list, managed by the Ministry of Industry and Trade.
What does designated importer only involve?
1. Only a trader designated by the Ministry of Industry and Trade may import, and must do so directly without entrustment. Before customs clearance the trader files one dossier at the provincial People’s Committee of its head office, or by public postal service or the Licensing Authority’s online channel: the automatic import registration form for cigarettes and cigars (2 copies, Appendix II template); the import contract, commercial invoice, bill of lading or transport document (if any) and the tobacco-product manufacturing licence, each as one certified copy. At customs, present one original of the endorsed automatic import registration, or lodge it through the customs electronic data system. — The Licensing Authority — filed at the provincial People’s Committee where the trader is headquartered (Article 4 of Circular 07/2026/TT-BCT replaces "Import-Export Department, Ministry of Industry and Trade" with "Licensing Authority"). Designation of traders remains with the Ministry of Industry and Trade.
When did 37/2013/TT-BCT take effect, and has it been amended?
Effective from 2013-12-30. Amended by: 07/2026/TT-BCT (Effective 2026-04-10. Article 7 REPLACES Appendices I and II of Circular 37/2013/TT-BCT — the code table on this page is the 07/2026 version. It also amends Article 6 (narrowing designation to traders wholly owned by the State), Article 7.3, Article 8.1, Article 9.1–3 and Article 10.1–2, and REPEALS Article 7.4 and the whole of Article 11. Authority to endorse the registration moves from the Import-Export Department of the Ministry to the "Licensing Authority", with filing at the provincial People’s Committee where the trader is headquartered.). Data on this page reviewed 2026-08-07.
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 I of 37/2013/TT-BCT, reviewed 2026-08-07. 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.

Designated importer
from 2013-12-30