2403.99
Chapter 24Tobacco and tobacco substitutes
Heading 2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
Subheading 240399Other
Across 12 destination markets covered, HS 2403.99 import primary tariff is lowest in Japan(0%) and highest in Thailand(60%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- 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 | 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg | 第二栏税率:$1.21/kg | — |
INIndia | 24039910 | Chewing tobacco | 30 | IGST:28 社会福利附加税:3 综合税负:70.24000000000001 | — |
IDIndonesia | 24039910 | - - - Tobacco extracts and essences | 5.00 | 增值税 (PPN):12.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 2403991000 | - - - Tobacco extracts and essences | "5% and RM50.00" | 出口税率:0% 销售税 (SST):10% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 2403.99.10 | - - - Tobacco extracts and essences | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24039910 | Tobacco extracts and essences | 60.00 | — | |
VNVietnam | 24039910 | - - - Tobacco extracts and essences | 45 | 优惠税率:30 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240399100 | 1 Tobacco extracts and essences | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 2403991000 | Chewing tobacco | 40 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | 24039910 | Not containing tobacco | Free | 0% ChAFTA | |
BRBrazil | 24039910 | Extratos e molhos | 12.6% | 工业产品税 (IPI):30.0% | — |
MXMexico | 24039901 | Rapé húmedo oral. | — | — |
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.