2402.10
Chapter 24Tobacco and tobacco substitutes
Heading 2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Subheading 240210- Cigars, cheroots and cigarillos, containing tobacco
Across 12 destination markets covered, HS 2402.10 import primary tariff is lowest in United States(4.7%) and highest in Thailand(60%). China export rebate is 0%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 36%
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 | 2402.10.30 | Each valued less than 15¢ | $1.89/kg + 4.7% | 第二栏税率:$9.92/kg + 25% | — |
INIndia | 24021010 | Cigar and cheroots | 60 | IGST:28 社会福利附加税:6 综合税负:112.47999999999999 | — |
IDIndonesia | 24021000 | - Cigars, cheroots and cigarillos, containing tobacco | 40.00 | 增值税 (PPN):12.00 | 40% ACFTA / RCEP · Form E |
MYMalaysia | 2402100000 | - Cigars, cheroots and cigarillos, containing tobacco | RM200.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM440.00 | — |
PHPhilippines | 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24021000 | Cigars, cheroots and cigarillos, containing tobacco | 60.00 | — | |
VNVietnam | 24021000 | - Cigars, cheroots and cigarillos, containing tobacco | 150 | 优惠税率:100 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240210000 | Cigars, cheroots and cigarillos, containing tobacco | 20% | WTO 税率:16% | — |
KRKorea | 2402101000 | Cigar | 40 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | 24021020 | Not exceeding in weight 0.8 grams per stick of tobacco content | $1.52829/stickNZ/PG/FI/DC/LDC: $1.52829/stick | 0% ChAFTA | |
BRBrazil | 24021000 | Charutos e cigarrilhas, que contenham tabaco | 18.0% | 工业产品税 (IPI):300.0% | — |
MXMexico | 24021001 | Cigarros (puros) (incluso despuntados) y cigarritos (puritos), que contengan tabaco. | 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.