Circular No. 04/2026/TT-BCT stipulates the tariff quota for importing tobacco raw materials in 2026 with a total quantity of 79,199 tons, applicable only to traders holding production licenses or processing licenses for tobacco raw materials and having a need to use them for domestic production.
Scope of application
Traders holding a Production License for Tobacco Products or a Processing License for Tobacco Raw Materials issued by the competent authority
Key points
- Traders holding a Production License for Tobacco Products or a Processing License for Tobacco Raw Materials shall be allocated the tariff quota for importing tobacco raw materials in 2026 (Article 2).
- The total quantity of the tariff quota for importing tobacco raw materials is 79,199 tons (Article 1).
- The method of allocating the tariff quota is issuing import permits as prescribed in Decree No. 69/2018/NĐ-CP and Circular No. 12/2018/TT-BCT (Article 3).
- The allocation of the tariff quota begins on the date this Circular takes effect (Article 4).
- This Circular applies from March 15, 2026 to December 31, 2026.
🌐 Social impact of this document
- To control and strictly manage the import volume of tobacco raw materials, reducing the harmful effects of tobacco.
- Ensuring a stable supply for domestic tobacco manufacturing enterprises.
- Traders without production or processing licenses will face difficulties when importing tobacco raw materials.
❓ Frequently asked questions
What is the total quantity of the tariff quota for importing tobacco raw materials in 2026?
The total quantity of the tariff quota for importing tobacco raw materials in 2026 is 79,199 tons.
Who is allocated the tariff quota for importing tobacco raw materials?
Traders holding a Production License for Tobacco Products or a Processing License for Tobacco Raw Materials issued by the competent authority and having a need to use them for domestic production.
What is the method of allocating the tariff quota for importing?
The Ministry of Industry and Trade allocates through issuing import permits as prescribed in Decree No. 69/2018/NĐ-CP and Circular No. 12/2018/TT-BCT.
When does the allocation of the tariff quota begin?
From the date this Circular takes effect, which is March 15, 2026.
Full text
|
MINISTRY OF INDUSTRY AND TRADE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
|
No.: 04/2026/TT-MIT |
Hanoi, January 26 2026 |
CIRCULAR
On import tariff quotas for tobacco leaf 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 Decree No.
/NĐ-CP stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade amended and supplemented by 40/2025Government Decree No. 109/2025/NĐ-CP and Government Decree No. 193/2025/NĐ-CP Pursuant to the Government Decree No. 69/2018/NĐ-CP stipulating detailed provisions of the Law on Foreign Trade Management;;
Pursuant to the Government Decree No. 67/2013/NĐ-CP stipulating detailed provisions and measures for implementing the Law on Prevention and Control of Harmful Effects of Tobacco regarding tobacco business, amended and supplemented by the Government Decree No. 106/2017/NĐ-CP;
Pursuant to the Government Decree No. 106/2017/NĐ-CP amending and supplementing some articles of the Government Decree No.
67/2013/NĐ-CP stipulating detailed provisions and measures for implementing the Law on Prevention and Control of Harmful Effects of Tobacco regarding tobacco business; Pursuant to the Government Decree No. 08/2018/NĐ-CP amending some Decrees related to investment conditions within the scope of management of the Ministry of Industry and Trade;
Pursuant to the Government Decree No. 17/2020/NĐ-CP amending Decrees related to investment conditions within the scope of management of the Ministry of Industry and Trade;
Pursuant to
the Government Decree No. 146/2025/NĐ-CP on decentralization and delegation of authority in the fields of industry and trade; At the proposal of the Director of the Import-Export Department;
The Minister of Industry and Trade promulgates this Circular on import tariff quotas for tobacco leaf
in 202 Article 1.6.
Quantity of import tariff quota for tobacco leaf in 2026 The quantity of import tariff quota for tobacco leaf (HS Code 2401) in 2026 is 79,199 tons.
Article 2.
Recipients of import tariff quota for tobacco leaf in 2026 The import tariff quota for tobacco leaf in 2026 shall be allocated to traders holding a Production License for tobacco products or a Processing License for tobacco raw materials issued by competent authorities and having a need to use imported tobacco raw materials under the tariff quota for production or processing of raw materials serving domestic cigarette consumption. Article 3.
Method of allocation of import tariff quota for tobacco leaf in 2026
The recipients specified in Article 2 of this Circular shall be allocated the import tariff quota for tobacco leaf in 2026 by the Ministry of Industry and Trade through issuing import licenses in accordance with the Government Decree No. 69/2018/NĐ-CP dated May 15, 2018 stipulating detailed provisions of the Law on Foreign Trade Management and Circular No. 12/2018/TT-MIT dated June 15, 2018 of the Minister of Industry and Trade stipulating detailed provisions of the Law on Foreign Trade Management and the Government Decree No. 69/2018/NĐ-CP dated May 15, 2018 stipulating detailed provisions of the Law on Foreign Trade Management. In case the legal normative documents cited in this Circular are amended, supplemented, or replaced, their application and implementation shall be carried out according to the provisions of the corresponding amended, supplemented, or replacing documents.
Article 4.
Time of allocation of import tariff quota for tobacco leaf in 2026
The time of allocation of import tariff quota for tobacco leaf in 2026 shall be from the date this Circular takes effect. Article 5. Effective Date
This Circular shall take effect from March 15, 2026 until December 31, 2026/.
N
o recipients:
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- Prime Minister, Deputy Prime Ministers;- Ministries, ministerial-level agencies, and government agencies; - People's Committees of provinces and centrally-run cities; - Office of the President, National Assembly Office; - Office of the General Secretary; - Central Party Committee Office; - State Council Policy and Strategy Office; - Department of Legal Affairs and Administrative Procedures (Ministry of Justice); - Official Gazette; - - Websites: Government, Ministry of Industry and Trade; - Provincial Departments of Industry and Trade; - Leaders of the Ministry of Industry and Trade and subordinate units; - To be filed: VT, XNK(5), thuyltb DEPUTY MINISTER VICE MINISTER (…). |
(Signed) Nguyen Sinh Nhat Tan (Signed) Nguyễn Sinh Nhật Tân |
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