2402.20
Chapter 24Tobacco and tobacco substitutes
Heading 2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Subheading 240220Cigarettes containing tobacco
Across 12 destination markets covered, HS 2402.20 import primary tariff is lowest in United States(0.9%) and highest in Mexico(67%). China export rebate is 0%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 每标准条进口完税价格≥50元人民币,45%+150元/标准箱,每标准条进口完税价格＜50元人民币,30%+150元/标准箱
rebate on export
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 | 2402.20.10.00 | Containing clove | 41.7¢/kg + 0.9% | 第二栏税率:$9.92/kg + 25% | — |
INIndia | 24022010 | Other than filter cigarettes, of length not exceeding 65 millimetres | 30 | IGST:28 社会福利附加税:3 综合税负:70.24000000000001 | — |
IDIndonesia | 24022010 | - - Beedies | 40.00 | 增值税 (PPN):12.00 | 40% ACFTA / RCEP · Form E |
MYMalaysia | 2402201000 | - - Beedies | "5% and RM14.50" | 出口税率:0% 销售税 (SST):10% 消费税:RM7.50 and 5% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 2402.20.10 | - - Beedies | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24022010 | Beedies | 60.00 | — | |
VNVietnam | 24022010 | - - Beedies | 202.5 | 优惠税率:135 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240220000 | Cigarettes containing tobacco | (8.5% + 290.70 yen/1,000 pieces) | 暂定税率:Free WTO 税率:(8.5% + 290.70 yen/1,000 pieces) | — |
KRKorea | 2402201000 | Filter tip cigarettes | 40 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 24022020 | 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 | 24022000 | Cigarros que contenham tabaco | 18.0% | 工业产品税 (IPI):30.0% | — |
MXMexico | 24022001 | Cigarrillos que contengan tabaco. | 67% | 一般进口税 (IGI):67% 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.