24022010Unit: kgHeading 2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes › Cigarettes containing tobacco:

HS code 24022010 – Beedies

Q: Which FTA preferences apply to HS code 24022010?

The lowest preferential rate for HS code 24022010 is 50%, available under the following agreements: ACFTA (ASEAN - China) and AANZFTA (ASEAN - AU/NZ). 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.).

Q: What goods does HS code 24022010 cover?

HS code 24022010 covers goods described as “Beedies”. In Vietnam’s tariff schedule, this code falls under: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes → Cigarettes containing tobacco: → Beedies. 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.

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

Beedies are small, hand-rolled tobacco products, typically consisting of tobacco flakes wrapped in a tendu or other non-tobacco leaf, secured with a string. They are primarily consumed by smoking, similar to conventional cigarettes. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 135%, VAT of 10/8 and measured in “kg”.

Preferential (MFN) import duty

135

VAT

10%

Ordinary rate (non-MFN)

202.5

Unit of quantity

kg

What is HS code 24022010?

These products are categorized under heading 2402, which encompasses cigars, cheroots, cigarillos, and cigarettes made from tobacco or tobacco substitutes. Beedies specifically fit within the 'Cigarettes containing tobacco' subheading due to their construction and the inclusion of tobacco as the primary active ingredient. Their distinctive leaf wrapper and compact size differentiate them from other forms of manufactured tobacco.

When importing beedies into Vietnam, accurate classification relies on a clear declaration of their composition and physical characteristics. It is crucial to specify the tobacco content and the nature of the wrapper leaf to avoid confusion with other tobacco products or non-tobacco smoking articles. Verifying that the product contains actual tobacco is essential for its proper placement within this specific HS code.

Specialised management for code 24022010

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 24022010
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 24022010

Ordinary rate (non-MFN)

202.5

Preferential (MFN) import duty

135

VAT

10%

Export duty

Special consumption tax (SCT)

Environmental protection tax

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

Not sure HS code 24022010 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

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)

140

VN-EAEU (Eurasian Union)

CPTPP

101,2

AHKFTA (ASEAN - Hong Kong)

75,9

75,9

135

Import-duty saving opportunity

MFN duty 135%drops to 50% under ACFTA (ASEAN - China)

A 85% gap - illustrated on a 100,000 USD shipment, that is roughly 85,000 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 24022010

Import cost calculator

Goods value (USD)

Freight (USD)

Insurance (USD)

USD/VND rate

Country of origin

VAT (%)

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.

Excise tax (VND)

Env. protection tax (VND)

Frequently asked questions about HS code 24022010

What is Vietnam’s import duty for HS code 24022010 (Beedies)?

HS code 24022010 carries a preferential (MFN) import duty of 135%, an ordinary rate (non-MFN) of 202.5% 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 24022010?

HS code 24022010 (Beedies) 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 24022010 require an import permit?

Yes. HS code 24022010 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 24022010?

The lowest preferential rate for HS code 24022010 is 50%, available under the following agreements: ACFTA (ASEAN - China) and AANZFTA (ASEAN - AU/NZ). 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 24022010 require a certificate of origin (C/O), and which form?

Yes, to claim the special preferential duty. HS code 24022010 has preferences under ACFTA (ASEAN - China) and AANZFTA (ASEAN - AU/NZ); 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 24022010?

The unit of quantity for HS code 24022010 is kg.

What goods does HS code 24022010 cover?

HS code 24022010 covers goods described as “Beedies”. In Vietnam’s tariff schedule, this code falls under: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes → Cigarettes containing tobacco: → Beedies. 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)

2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000	Cigars, cheroots and cigarillos, containing tobacco
240220	Cigarettes containing tobacco:
24022020	Clove cigarettes
24022090	Other
240290	Other:
24029010	Cigars, cheroots and cigarillos of tobacco substitutes
24029020	Cigarettes 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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Free review of HS code 24022010 + a quote for the procedure

Send the HS code and a shipment description; the Avenir customs declaration team reviews it and quotes the whole procedure, free of charge.

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.