2404.11
Chapter 24Tobacco and tobacco substitutes
Heading 2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Subheading 240411Containing tobacco or reconstituted tobacco
Across 10 destination markets covered, HS 2404.11 import primary tariff is lowest in Japan(0%) and highest in Vietnam(75%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
10/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2404.11.00.00 | Containing tobacco or reconstituted tobacco | 24.7¢/kg | 第二栏税率:$1.21/kg | — |
INIndia | 24041100 | Containing tobacco or reconstituted tobacco | 30 | IGST:28 社会福利附加税:3 综合税负:70.24000000000001 | — |
IDIndonesia | 24041100 | - - Containing tobacco or reconstituted tobacco | 10.00 | 增值税 (PPN):12.00 | 10% ACFTA / RCEP · Form E |
MYMalaysia | 2404110000 | - - Containing tobacco or reconstituted tobacco | "5% and RM50.00" | 出口税率:0% 销售税 (SST):10% 消费税:RM798.00 per kg of tobacco content | 5% ACFTA / RCEP · Form E |
PHPhilippines | 2404.11.00 | - - Containing tobacco or reconstituted tobacco | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24041100 | Containing tobacco or reconstituted tobacco | 60.00 | — | |
VNVietnam | 24041100 | - - Containing tobacco or reconstituted tobacco | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240411100 | 1 "Homogenised��or "reconstituted��tobacco | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 2404110000 | Containing tobacco or reconstituted tobacco | 40 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | — | — | — | — | |
BRBrazil | 24041100 | Que contenham tabaco ou tabaco reconstituído | 12.6% | 工业产品税 (IPI):30.0% | — |
MXMexico | — | — | — | — |
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.