What documents are required to import HS 24022000 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 24022000 into China?

Use CIF (goods + freight + insurance) × 25% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter24Tobacco and tobacco substitutes
Heading2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Subheading240220Cigarettes containing tobacco
National24022000烟草制的卷烟

24022000

ACTIVE

What is the China import tariff for HS 24022000 (烟草制的卷烟)?

Quick answer: China MFN rate for HS 24022000 is 25%, plus VAT 13%.

"Cigarettes containing tobacco"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"烟草制的卷烟"

HS code 2402200000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2402 "Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes"; Subheading 240220 "Cigarettes containing tobacco") under the China tariff schedule classifies "烟草制的卷烟". China customs apply MFN rate of 25%, General rate 180%. Statutory unit of measure: 千克/千支.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	25%	Official tariff schedule
普通税率 General rate	180%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
消费税率 Consumption tax	每标准条进口完税价格≥50元人民币,45%+150元/标准箱,每标准条进口完税价格＜50元人民币,30%+150元/标准箱	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口退税率 Export rebate	0%	Official tariff schedule