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
Across 11 destination markets covered, HS 2404.91 import primary tariff is lowest in Australia(0%) and highest in Vietnam(75%), with 1 jurisdiction at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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 | 2404.91.00.00 | For oral application | 6.4% | 第二栏税率:20% | — |
INIndia | 24049100 | For oral application | 30 | IGST:18 社会福利附加税:3 综合税负:56.94 | — |
IDIndonesia | 24049110 | - - - Nicotine chewing gum | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 2404911000 | - - - Nicotine chewing gum | 15% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2404.91.10 | - - - Nicotine chewing gum | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24049110 | Nicotine chewing gum | 60.00 | — | |
VNVietnam | 24049110 | - - - Nicotine chewing gum | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240491100 | 1 Chewing gum | 5% | WTO 税率:(5%) | — |
KRKorea | 2404910000 | For oral application | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 24049110 | ‑‑‑Intended to assist tobacco use cessation | Free | — | |
BRBrazil | 24049100 | Para aplicação oral | 14.4% | 工业产品税 (IPI):0.0% | — |
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.