AMENDING REGULATIONS ON THE IMPORTATION OF CIGARETTES AND CIGARS FROM APRIL 10, 2026

According to the Circular, the Ministry of Industry and Trade designates merchants who possess a Tobacco Product Manufacturing License and in which the State holds 100% of the charter capital as merchants to import cigarettes and cigars under the state trading mechanism.

Notably, merchants possessing a Tobacco Product Manufacturing License must directly perform the importation of cigarettes and cigars and shall not authorize or entrust other merchants to do so.

The Circular also amends Clause 3, Article 7 as follows: merchants importing cigarettes must perform a declaration of conformity according to national technical regulations; merchants importing cigars must declare applicable standards in accordance with current regulations; at the same time, Clause 4, Article 7 of Circular No. 37/2013/TT-BCT is repealed.

When performing import procedures, in addition to the dossiers prescribed by the Customs authority, merchants must present 01 original copy of the Automatic Import Registration Application for cigarettes and cigars confirmed by the Licensing Authority or submitted via the Customs electronic data processing system; and shall be responsible for the legality and completeness of the documents submitted to the Customs authority.

Before performing import procedures, merchants must submit 01 set of dossiers at the People's Committee of the province/city where the head office is located or through public postal services or online services of the Licensing Authority. The dossier includes: 02 copies of the Automatic Import Registration Application according to the form; a copy of the import contract; a copy of the commercial invoice; a copy of the bill of lading or transport document (if any); and a copy of the Tobacco Product Manufacturing License.

The Circular replaces the phrase "Import-Export Department - Ministry of Industry and Trade" with "Licensing Authority" in relevant articles; and simultaneously repeals Article 11 of Circular No. 37/2013/TT-BCT.

Regarding the responsibility for organization and implementation, the Licensing Authority is responsible for inspecting or coordinating the inspection of the implementation of cigarette and cigar import activities as prescribed. In case a merchant commits a violation at the level of administrative sanctioning, the Licensing Authority shall consider not confirming the Automatic Import Registration Application until the violation is rectified. In case of a violation at the level of criminal prosecution, the merchant shall not be allowed to act as the focal point for importation under the state trading mechanism until the penalty is remitted or the criminal record is cleared in accordance with the law.

The Circular also replaces Appendix I and Appendix II issued together with Circular No. 37/2013/TT-BCT with new Appendix I and Appendix II.

Appendix I stipulates the list of imported cigarettes and cigars under HS code groups 24.02 and 2402, including cigars, cheroots, cigarillos, and cigarettes of tobacco or of tobacco substitutes, with detailed codes such as 2402.10.00; 2402.20.10; 2402.20.20; 2402.20.90; 2402.90.10; 2402.90.20.

Appendix II promulgates the Form of Automatic Import Registration Application for cigarettes and cigars, which specifies the information to be declared such as description of goods, 8-digit HS code, quantity, value, exporting country, annual production and import volume permitted for domestic consumption, along with attached documents.

Circular No. 07/2026/TT-BCT takes effect from April 10, 2026.

Source: Sửa đổi quy định nhập khẩu thuốc lá điếu, xì gà từ 10/4/2026

The information contained in this article is general and intended only to provide information on legal regulations. DB Legal will not be responsible for any use or application of this information for any business purpose. For in-depth advice on specific cases, please contact us.

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