The Ministry of Industry and Trade has just issued Circular No. 07/2026/TT-BCT dated February 24, 2026, amending and supplementing a number of articles of Circular No. 37/2013/TT-BCT regulating the import of cigarettes and cigars. The Circular takes effect from April 10, 2026.
According to the Circular, the Ministry of Industry and Trade appoints traders with Licenses to produce tobacco products and 100% state-owned charter capital to be importers of cigarettes and cigars under the state-owned trade mechanism.
Notably, traders with a License to produce tobacco products must directly import cigarettes and cigars and are not authorized or entrusted to other traders to implement.
The Circular also amends Clause 3, Article 7 in the direction of: Cigarette importers must declare conformity according to national standards; cigar importers must declare applicable standards in accordance with current regulations; and at the same time abolish Clause 4, Article 7 of Circular No. 37/2013/TT-BCT.
When carrying out import procedures, in addition to the dossier according to the regulations of the Customs authority, the trader must present 1 original copy of the automatic import registration form for cigarettes and cigars that has been certified by the licensing agency or submitted through the Customs Electronic Data Processing System; and at the same time be responsible for the legality and completeness of the documents submitted to the Customs authority.
Before carrying out import procedures, traders must submit 1 set of dossiers at the Provincial/City People's Committee where the head office is located or through the public postal service, online of the licensing agency. The dossier includes: 2 copies of automatic import registration forms according to the form; copies of import contracts; copies of commercial invoices; copies of transport invoices or transport documents (if any); copies of tobacco product production licenses.
The Circular replaces the phrase "Export-Import Department - Ministry of Industry and Trade" with "Licensing Agency" in the relevant clauses; and at the same time abolishes Article 11 of Circular No. 37/2013/TT-BCT.
Regarding the responsibility for organizing implementation, the licensing agency is responsible for inspecting or coordinating inspection of the implementation of import activities of cigarettes and cigars according to regulations. In case the trader violates at the level of administrative handling, the licensing agency considers not confirming the automatic import registration application until the violation is remedied. In case the violation is at the level of criminal handling consideration, the trader is not allowed to act as an import focal point under the state trade mechanism until being exempted from penalties or having criminal record expunged according to legal regulations.
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 belonging to HS code groups 24. 02 and 2402, including cigars, two-headed shredded cigars, small cigars and cigarettes from cigarette leaves or from alternative tobacco leaves materials, 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 automatic import registration forms for cigarettes and cigars, which specifically stipulates the information to be declared such as goods name, 8-digit HS code, quantity, value, export country, annual production and import permitted output for domestic consumption, and accompanying documents.
Circular No. 07/2026/TT-BCT takes effect from April 10, 2026.
