Unmanufactured tobacco; tobacco refuse
Chapter: Tobacco and tobacco substitutes. MFN tariff rates, zero-rate jurisdictions, FTA preferences, and import permit/compliance requirements across 13 customs authorities for HS Heading 2401.
China export rebate for a subheading under this heading (GACC data). Verify per-code on detail page; rates may vary by subheading.
Cross-jurisdiction matrix
Tariff = primary MFN/BCD column; compliance = LARTAS, FDA permits, BIS, TISI, prohibition lists etc.
| ISO | Country | Codes | MFN range | Zero | FTA | Permits | |
|---|---|---|---|---|---|---|---|
| US | United States | 161 | 5.48% – 350% | 46 | Yes | None | Browse → |
| IN | India | 19 | 30% – 30% | — | — | 19 | Browse → |
| ID | Indonesia | 13 | 5% – 5% | — | Yes | 13 | Browse → |
| MY | Malaysia | 13 | 5% – 5% | — | Yes | None | Browse → |
| PH | Philippines | 16 | — | — | — | None | Browse → |
| TH | Thailand | 13 | 60% – 60% | — | Yes | 13 | Browse → |
| VN | Vietnam | 13 | 22.5% – 45% | — | Yes | 13 | Browse → |
| JP | Japan | 3 | — | 3 | Yes | None | Browse → |
| KR | Korea | 11 | 20% – 20% | — | Yes | None | Browse → |
| AU | Australia | 3 | 2% – 2% | — | Yes | None | Browse → |
| GB | United Kingdom | 31 | 18% – 18% | — | — | None | Browse → |
| BR | Brazil | 11 | 9% – 12.6% | — | — | None | Browse → |
| MX | Mexico | 6 | 45% – 45% | — | — | None | Browse → |
| CN | China | 5 | 10% – 10% | — | Yes | 5 | Browse → |
Drill down to 6-digit subheadings
3 WCO subheadings under this heading. Click any to see 6-digit cross-country tariff detail.
HS Legal Notes · Chapter 24
Chapter and Section Notes are the legal basis of HS classification (GIR Rule 1), overriding intuitive readings of heading texts.
Chapter 24 Notes
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.
### Subheading note
1. For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit.
However, tobacco free products intended for smoking in a water pipe are excluded from this subheading.
### Additional Chapter Note
1. Code 2404 12 00 90 includes disposable electronic cigarettes (disposable e-cigarettes) and similar disposable personal electric vaporising devices, that incorporate both the product intended for inhalation without combustion (e.g., e-liquid, gels) and the delivery mechanism in an integrated housing, that are designed for disposal after the incorporated product is exhausted or the battery runs out (not designed for refilling or recharging).
Section IV Notes · Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body
In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Source: HS legal notes as enacted (via UK Trade Tariff official publication)