2402.90
Chapter 24Tobacco and tobacco substitutes
Heading 2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Subheading 240290Other
Across 12 destination markets covered, HS 2402.90 import primary tariff is lowest in Australia(0%) and highest in Mexico(67%), with 1 jurisdiction at zero duty. 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
- 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
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 | 2402.90.00.00 | Other | $1.05/kg + 2.3% | 第二栏税率:$9.92/kg + 25% | — |
INIndia | 24029010 | Cigarettes of tobacco substitutes | 30 | IGST:28 社会福利附加税:3 综合税负:70.24000000000001 | — |
IDIndonesia | 24029010 | - - Cigars, cheroots and cigarillos of tobacco substitutes | 40.00 | 增值税 (PPN):12.00 | 40% ACFTA / RCEP · Form E |
MYMalaysia | 2402901000 | - - Cigars, cheroots and cigarillos of tobacco substitutes | RM200.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM440.00 | — |
PHPhilippines | 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24029010 | Cigars, cheroots and cigarillos of tobacco substitutes | 60.00 | — | |
VNVietnam | 24029010 | - - Cigars, cheroots and cigarillos of tobacco substitutes | 202.5 | 优惠税率:135 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240290000 | Other | 4% | WTO 税率:3.4% | — |
KRKorea | 2402900000 | Other | 40 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | 24029000 | Other | Free | 0% ChAFTA | |
BRBrazil | 24029000 | Outros | 18.0% | 工业产品税 (IPI):300.0% | — |
MXMexico | 24029099 | Los demás. | 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.