2404.92
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 240492For transdermal application
Across 11 destination markets covered, HS 2404.92 import primary tariff is lowest in Malaysia(0%) and highest in Vietnam(75%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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 | 2404.92.00.00 | For transdermal application | 5% | 第二栏税率:25% | — |
INIndia | 24049200 | For transdermal application | 30 | IGST:18 社会福利附加税:3 综合税负:56.94 | — |
IDIndonesia | 24049210 | - - - Nicotine patch | 5.00 | 增值税 (PPN):12.00 | 2% ACFTA / RCEP · Form E |
MYMalaysia | 2404921000 | - - - Nicotine patch | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2404.92.10 | - - - Nicotine patch | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24049210 | Nicotine patch | 30.00 | — | |
VNVietnam | 24049210 | - - - Nicotine patch | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240492000 | For transdermal application | 3.8% | WTO 税率:2.6% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 2404920000 | For transdermal application | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 24049210 | ‑‑‑Intended to assist tobacco use cessation | Free | — | |
BRBrazil | 24049200 | Para aplicação percutânea | 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.