24039190Unit: kgHeading 2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences › Other: › “Homogenised’’ or “reconstituted” tobacco:

HS code 24039190 – Other

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

This classification covers various forms of 'homogenised' or 'reconstituted' tobacco not specifically provided for elsewhere, which are manufactured from tobacco waste or by-products. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 70%, VAT of 10/8 and measured in “kg”.

Preferential (MFN) import duty
70
VAT
10%
Ordinary rate (non-MFN)
105
Unit of quantity
kg

What is HS code 24039190?

Homogenised or reconstituted tobacco refers to products made by processing tobacco dust, scraps, or waste, often with a binder, into sheets or other forms. These products are designed to mimic the characteristics of natural tobacco leaf and are commonly used as wrappers, binders, or fillers in cigars and cigarettes, or as a component in other manufactured tobacco products, falling under heading 2403 within Chapter 24, which encompasses tobacco and manufactured tobacco substitutes.

For accurate classification in Vietnam, importers should provide detailed technical specifications and manufacturing process descriptions. Distinguishing 'other' homogenised or reconstituted tobacco from specific types, or from unmanufactured tobacco waste (Chapter 2401) or other manufactured tobacco substitutes (Chapter 240399), often depends on the degree of processing, the form of the product, and its intended use, requiring clear documentation of composition and physical characteristics.

Specialised management for code 24039190

This product is subject to a special management policy

reviewed 2026-08-16

In force

  • Section 9, Appendix I 01/2024/TT-BNNPTNTListed at group level 2403

    Plant quarantine · Ministry of Agriculture and Rural Development

    The appendix lists the whole 2403 group, not this code specifically — check the product description to see whether it is covered.

  • List attached to the Decision 31/2026/QĐ-TTgListed at group level 2403

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

    The appendix lists the whole 2403 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); Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là (08/2023/TT-BCT - PL4); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)

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

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

Basic duties for HS code 24039190

Ordinary rate (non-MFN)
105
Preferential (MFN) import duty
70
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 24039190 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)
50
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
*
VKFTA (Korea)
30
AANZFTA (ASEAN - AU/NZ)
30
AIFTA (ASEAN - India)
*
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
30
CPTPP
Best rate22,5
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
28,1
UKVFTA (UK)
28,1
VIFTA (Israel)
50
RCEP
*
Vietnam – Cuba
45
Vietnam – Laos
70
Import-duty saving opportunity
MFN duty 70%drops to 22% under CPTPP

A 48% gap - illustrated on a 100,000 USD shipment, that is roughly 48,000 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 24039190

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 24039190

What is Vietnam’s import duty for HS code 24039190 (Other)?
HS code 24039190 carries a preferential (MFN) import duty of 70%, an ordinary rate (non-MFN) of 105% 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 24039190?
HS code 24039190 (Other) 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 24039190 require an import permit?
HS code 24039190 (Other) is subject to a special management policy: HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg); Mã HS nguyên liệu thuốc lá, giấy cuốn thuốc là (08/2023/TT-BCT - PL4); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9) Abbreviations: HH = goods · NK = import · HQ = customs · PL = appendix. Contact Avenir for support with the procedure.
Which FTA preferences apply to HS code 24039190?
The lowest preferential rate for HS code 24039190 is 22,5, available under the following agreement: CPTPP. 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 24039190 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 24039190 has preferences under CPTPP; 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 24039190?
The unit of quantity for HS code 24039190 is kg.
What goods does HS code 24039190 cover?
HS code 24039190 covers goods described as “Other”. In Vietnam’s tariff schedule, this code falls under: Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences → Other: → “Homogenised’’ or “reconstituted” tobacco: → Other. 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 2403)

2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences
240311Water pipe tobacco specified in Subheading Note 1 to this Chapter:
24031110Packed for retail sale
24031190Other
240319Other:
24031911Ang Hoon
24031919Other
24031920Other manufactured tobacco for the manufacture of cigarettes
24031991Ang Hoon
24031999Other
240391“Homogenised’’ or “reconstituted” tobacco:
24039110Packed for retail sale

Showing the first 12 codes in heading 2403. See all of heading 2403

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

Avenir Logistics

Free review of HS code 24039190 + 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.