2404.12
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 240412Other, containing nicotine
Across 11 destination markets covered, HS 2404.12 import primary tariff is lowest in Malaysia(0%) and highest in Vietnam(75%), with 2 jurisdictions at zero duty. 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
- 0%
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2404.12.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% | 第二栏税率:3.7¢/kg + 60% | — |
INIndia | 24041200 | Other, containing nicotine | 30 | IGST:18 社会福利附加税:3 综合税负:56.94 | — |
IDIndonesia | 24041210 | - - - E-cigarette liquid or gel | 5.00 | 增值税 (PPN):12.00 | 2% ACFTA / RCEP · Form E |
MYMalaysia | 2404121000 | - - - E-cigarette liquid or gel | 0% | 出口税率:0% 销售税 (SST):10% 消费税:RM0.40 per millilitre | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2404.12.10 | - - - E-cigarette liquid or gel | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24041210 | E-cigarette liquid or gel | 30.00 | — | |
VNVietnam | 24041210 | - - - E-cigarette liquid or gel | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240412000 | Other, containing nicotine | 3.8% | WTO 税率:2.6% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 2404121000 | Solutions for electronic cigarettes | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 24041210 | ‑‑‑Intended to assist tobacco use cessation | Free | — | |
BRBrazil | 24041200 | Outros, que contenham nicotina | 12.6% | 工业产品税 (IPI):10.0% | — |
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.