24022020Unit: kgHeading 2402

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

HS code 24022020 – Clove cigarettes

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

Clove cigarettes are a distinct type of cigarette that incorporates ground cloves into the tobacco blend, offering a unique aromatic smoking experience. 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 24022020?

These products are classified under heading 2402, which encompasses cigars, cheroots, cigarillos, and cigarettes made of tobacco or tobacco substitutes. Within this framework, clove cigarettes are specifically identified as cigarettes containing tobacco, differentiated by the characteristic addition of cloves, which contribute to their distinctive flavor and aroma.

When importing into Vietnam, precise classification hinges on the product's composition. Importers should provide clear documentation, such as ingredient lists or technical specifications, confirming the presence and proportion of cloves. This detail is crucial for distinguishing clove cigarettes from other types of flavored tobacco cigarettes or standard tobacco cigarettes, ensuring correct categorization within this specific subheading.

Specialised management for code 24022020

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 24022020

    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 24022020

Ordinary rate (non-MFN)
202.5
Preferential (MFN) import duty
135
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 24022020 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)
*
EVFTA (EU)
75,9
UKVFTA (UK)
75,9
VIFTA (Israel)
*
RCEP
*
Vietnam – Cuba
70
Vietnam – Laos
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 24022020

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 24022020

What is Vietnam’s import duty for HS code 24022020 (Clove cigarettes)?
HS code 24022020 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 24022020?
HS code 24022020 (Clove cigarettes) 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 24022020 require an import permit?
Yes. HS code 24022020 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 24022020?
The lowest preferential rate for HS code 24022020 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 24022020 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 24022020 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 24022020?
The unit of quantity for HS code 24022020 is kg.
What goods does HS code 24022020 cover?
HS code 24022020 covers goods described as “Clove cigarettes”. In Vietnam’s tariff schedule, this code falls under: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes → Cigarettes containing tobacco: → Clove cigarettes. 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
24021000Cigars, cheroots and cigarillos, containing tobacco
240220Cigarettes containing tobacco:
24022010Beedies
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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Free review of HS code 24022020 + 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.