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
China origin · export info
No Chinese tariff data for this HS prefix yet — China schedule integration in progress. Import data for 12 destinations shown below.
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA |
|---|---|---|---|---|---|
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% | Yes |
INIndia | 24041200 | Other, containing nicotine | 30 | IGST:18 社会福利附加税:3 综合税负:56.94 | No |
IDIndonesia | 24041210 | - - - E-cigarette liquid or gel | 5.00 | 增值税 (PPN):12.00 | Yes |
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 | Yes |
PHPhilippines | 2404.12.10 | - - - E-cigarette liquid or gel | — | Yes | |
THThailand | 24041210 | E-cigarette liquid or gel | 30.00 | Yes | |
VNVietnam | 24041210 | - - - E-cigarette liquid or gel | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | Yes |
JPJapan | 240412000 | Other, containing nicotine | 3.8% | WTO 税率:2.6% GSP 特惠税率:Free | Yes |
KRKorea | 2404121000 | Solutions for electronic cigarettes | 8 | WTO 约束税率:0 | Yes |
AUAustralia | 24041210 | ‑‑‑Intended to assist tobacco use cessation | Free | Yes | |
BRBrazil | 24041200 | Outros, que contenham nicotina | 12.6% | 工业产品税 (IPI):10.0% | No |
MXMexico | — | — | — | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.