2401.10
Chapter 24Tobacco and tobacco substitutes
Heading 2401Unmanufactured tobacco; tobacco refuse
Subheading 240110Tobacco, not stemmed/stripped
Across 12 destination markets covered, HS 2401.10 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 2 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2401.10.21 | Wrapper tobacco | Free | 第二栏税率:$5.02/kg | — |
INIndia | 24011010 | Flue cured virginia tobacco | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 24011010 | - - Virginia type, flue-cured | 5.00 | 增值税 (PPN):12.00 | 3% ACFTA / RCEP · Form E |
MYMalaysia | 2401101000 | - - Virginia type, flue-cured | "5% and RM40.00" | 出口税率:0% 销售税 (SST):5% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 2401.10.10 | - - Virginia type, flue-cured | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24011010 | Virginia type, flue-cured | 60.00 | — | |
VNVietnam | 24011010 | - - Virginia type, flue-cured | 45 (NHN: 120) | 优惠税率:30 (NHN: 80) 增值税:*/5/8/10 | 50% ACFTA / RCEP · Form E |
JPJapan | 240110000 | Tobacco, not stemmed / stripped | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 2401101000 | Flue-cured | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 24011000 | Tobacco, not stemmed/stripped | $2,445.26/kgNZ/PG/FI/DC/LDC: $2,445.26/kg | 0% ChAFTA | |
BRBrazil | 24011010 | Em folhas, sem secar nem fermentar | 12.6% | 工业产品税 (IPI):NT | — |
MXMexico | 24011001 | Tabaco para envoltura. | 45 | 一般进口税 (IGI):45 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.