List of Vietnam Law
Circular No. 04/2026/TT-BCT dated January 26, 2026 of the Ministry of Industry and Trade of Vietnam prescribing import tariff-rate quota for unmanufactured tobacco in 2026
Date: 1/26/2026
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THE MINISTRY OF INDUSTRY AND TRADE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness ----------------- |
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No. 04/2026/TT-BCT
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Hanoi, January 26, 2026
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CIRCULAR
PRESCRIBING IMPORT TARIFF-RATE QUOTA FOR UNMANUFACTURED TOBACCO IN 2026
Pursuant to the Law on Foreign Trade Management No. 5/2017/QH14;
Pursuant to the Law on Prevention and Control of Harmful Effects of Tobacco No. 9/2012/QH13;
Pursuant to the Government’s Decree No. 40/2025/ND-CP defining functions, tasks, powers and organizational structure of the Ministry of Industry and Trade of Vietnam, as amended by the Decree No. 109/2025/ND-CP and the Decree No. 193/2025/ND-CP;
Pursuant to the Government’s Decree No. 69/2018/ND-CP elaborating some articles of the Law on Foreign Trade Management;
Pursuant to the Government’s Decree No. 67/2013/ND-CP elaborating and providing measures for implementation of the Law on Prevention and Control of Harmful Effects of Tobacco with respect to tobacco trading, as amended by the Decree No. 106/2017/ND-CP;
Pursuant to the Government’s Decree No. 106/2017/ND-CP providing amendments to the Government’s Decree No. 67/2013/ND-CP elaborating and providing measures for implementation of the Law on Prevention and Control of Harmful Effects of Tobacco with respect to tobacco trading;
Pursuant to the Government’s Decree No. 08/2018/ND-CP providing amendments to Decrees on investment and business requirements under state management of the Ministry of Industry and Trade of Vietnam;
Pursuant to the Government’s Decree No. 17/2020/ND-CP providing amendments to Decrees on investment and business requirements under state management of the Ministry of Industry and Trade of Vietnam;
Pursuant to the Government’s Decree No. 146/2025/ND-CP prescribing devolution and delegation of powers in the field of industry and trade;
At the request of the Director of the Agency for Foreign Trade (AFT);
The Minister of Industry and Trade of Vietnam promulgates a Circular prescribing import tariff-rate quota for unmanufactured tobacco in 2026.
Article 1. Import tariff-rate quotas for unmanufactured tobacco in 2026
The import tariff-rate quota for unmanufactured tobacco (HS code: 2401) in 2026 is 79.199 tonnes.
Article 2. Entities eligible for import tariff-rate quota for unmanufactured tobacco in 2026
The import tariff-rate quota for unmanufactured tobacco in 2026 shall be allocated to traders that hold valid license for manufacturing of tobacco products or license for processing of unmanufactured tobacco issued by competent authorities and wish to import unmanufactured tobacco under the import tariff-rate quota to serve their manufacturing, or processing of unmanufactured tobacco to serve manufacturing, of cigarettes for domestic consumption.
Article 3. Methods for allocation of import tariff-rate quota for unmanufactured tobacco in 2026
The Ministry of Industry and Trade of Vietnam shall consider allocating the import tariff-rate quota for unmanufactured tobacco in 2026 to the eligible entities prescribed in Article 2 of this Article by means of import licenses issued in accordance with the provisions of the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 and the Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade of Vietnam.
In case any legislative documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.
Article 4. Time for allocation of import tariff-rate quota for unmanufactured tobacco in 2026
The allocation of import tariff-rate quota for unmanufactured tobacco in 2026 shall start from the date of entry into force of this Circular.
Article 5. Effect
This Circular comes into force from March 15, 2026 to December 31, 2026 inclusively./.
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PP. MINISTER
DEPUTY MINISTER (Signed and sealed) Nguyen Sinh Nhat Tan (This translation is for reference only)
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