2404.91
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 240491For oral application
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 | 2404.91.00.00 | For oral application | 6.4% | 第二栏税率:20% | Yes |
INIndia | 24049100 | For oral application | 30 | IGST:18 社会福利附加税:3 综合税负:56.94 | No |
IDIndonesia | 24049110 | - - - Nicotine chewing gum | 5.00 | 增值税 (PPN):12.00 | Yes |
MYMalaysia | 2404911000 | - - - Nicotine chewing gum | 15% | 出口税率:0% 销售税 (SST):5% | Yes |
PHPhilippines | 2404.91.10 | - - - Nicotine chewing gum | — | Yes | |
THThailand | 24049110 | Nicotine chewing gum | 60.00 | Yes | |
VNVietnam | 24049110 | - - - Nicotine chewing gum | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | Yes |
JPJapan | 240491100 | 1 Chewing gum | 5% | WTO 税率:(5%) | Yes |
KRKorea | 2404910000 | For oral application | 8 | WTO 约束税率:0 | Yes |
AUAustralia | 24049110 | ‑‑‑Intended to assist tobacco use cessation | Free | Yes | |
BRBrazil | 24049100 | Para aplicação oral | 14.4% | 工业产品税 (IPI):0.0% | 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.