2403.19
Chapter 24Tobacco and tobacco substitutes
Heading 2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
Subheading 240319Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Across 12 destination markets covered, HS 2403.19 import primary tariff is lowest in Philippines(3%) and highest in Vietnam(75%). China export rebate is 13%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 30%
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 | 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg | 第二栏税率:$1.21/kg | — |
INIndia | 24031910 | Smoking mixtures for pipes and cigarettes | 30 | IGST:28 社会福利附加税:3 综合税负:70.24000000000001 | — |
IDIndonesia | 24031910 | - Dikemas untuk penjualan eceran | — | — | |
MYMalaysia | 2403191100 | - - - - Ang Hoon | "5% and RM40.00" | 出口税率:0% 销售税 (SST):10% 消费税:RM27.00 and 5% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 2403.19.11 | - - - - Ang Hoon | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24031911 | Ang Hoon | 60.00 | — | |
VNVietnam | 24031911 | - - - - Ang Hoon | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240319100 | 1 Pipe tobacco | 35% | WTO 税率:29.8% | — |
KRKorea | 2403191000 | Pipe tobacco | 40 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | 24031910 | In stick form 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 | 24031900 | Outros | 18.0% | 工业产品税 (IPI):30.0% | — |
MXMexico | 24031999 | 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.