2404.99
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 240499Other
Across 11 destination markets covered, HS 2404.99 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 | 2404.99.00.00 | Other | 5% | 第二栏税率:25% | — |
INIndia | 24049900 | Other | 30 | IGST:18 社会福利附加税:3 综合税负:56.94 | — |
IDIndonesia | 24049900 | - - Other | 5.00 | 增值税 (PPN):12.00 | 2% ACFTA / RCEP · Form E |
MYMalaysia | 2404990000 | - - Other | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 2404.99.00 | - - Other | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 24049900 | Other | 30.00 | — | |
VNVietnam | 24049900 | - - Other | 75 | 优惠税率:50 增值税:10/8 特殊消费税:75 | 50% ACFTA / RCEP · Form E |
JPJapan | 240499000 | Other | 3.8% | WTO 税率:2.6% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 2404990000 | Other | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 24049910 | ‑‑‑Intended to assist tobacco use cessation | Free | — | |
BRBrazil | 24049900 | Outros | 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.