2404.19
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 240419Other
Across 11 destination markets covered, HS 2404.19 import primary tariff is lowest in Australia(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 4 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 2404.19.05 | 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 | 24041900 | Other | 30 | IGST:28 社会福利附加税:3 综合税负:70.24000000000001 | — |
IDIndonesia | 24041910 | - - - Containing tobacco substitutes | 10.00 | 增值税 (PPN):12.00 | 10% ACFTA / RCEP · Form E |
MYMalaysia | 2404191000 | - - - Containing tobacco substitutes | "5% and RM50.00" | 出口税率:0% 销售税 (SST):10% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 2404.19.10 | - - - Containing tobacco substitutes | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24041910 | Containing tobacco substitutes | 60.00 | — | |
VNVietnam | 24041910 | - - - Containing tobacco substitutes | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240419100 | 1 Manufactured tobacco substitutes | 4% | WTO 税率:3.4% | — |
KRKorea | 2404191000 | Containing tobacco substitutes | 40 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | 24041910 | Smoking molasses or shisha not containing tobacco or nicotine | Free | — | |
BRBrazil | 24041900 | Outros | 16.2% | 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.