According to the Decree, the export tariff rates and preferential import tariff rates applicable to specific products prescribed in Appendix I – schedule of export tariffs, Appendix II – schedule of preferential import tariffs under the Nomenclature of Taxable Products prescribed in Article 3 of Decree No. 26/2023/ND-CP are amended into new export tariff rates and preferential import tariff rates prescribed in Appendix I and Appendix II enclosed with Decree No. 144/2024/ND-CP .
Specifically, the preferential import tariff rate applicable to products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes intended for inhalation without combustion; other nicotine-containing products intended for the intake of nicotine into the human body (heading 24.04) is 50%, including:
- Products intended for inhalation without combustion:
+ Containing tobacco or reconstituted tobacco (code 2404.11.00);
+ Other, containing nicotine (code 2404.12);
++ E-cigarette liquid or gel (code 2404.12.10);
++ Other (code 2404.12.90);
++ Containing tobacco substitutes (code 2404.19.10);
++ Containing nicotine substitutes (code 2404.19.20);
- Other:
++ Nicotine chewing gum (code 2404.91.10);
++ Nicotine patch (code 2404.92.10).
Attention: The preferential import tariff rates applicable to products of heading 24.04 and products with assigned HS code 8543.40.00 in Appendix II of the schedule of preferential import tariffs under the Nomenclature of Taxable Products enclosed with Decree No. 144/2024/ND-CP shall be applied in cases where such products are permitted for import into Vietnam under the law.
Decree No. 144/2024/ND-CP comes into force as of December 16, 2024.
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