WCO classification path

  1. Chapter24Tobacco and tobacco substitutes
  2. Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
  3. Subheading240319Smoking tobacco, whether or not containing tobacco substitutes in any proportion
  4. National24031900其他供吸用的烟草

24031900

What is the China import tariff for HS 24031900 (其他供吸用的烟草)?

Quick answer: China MFN rate for HS 24031900 is 57%, plus VAT 13%.

"Smoking tobacco, whether or not containing tobacco substitutes in any proportion"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"其他供吸用的烟草"

HS code 2403190000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2403 "OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES"; Subheading 240319 "Smoking tobacco, whether or not containing tobacco substitutes in any proportion") under the China tariff schedule classifies "其他供吸用的烟草". China customs apply MFN rate of 57%, General rate 180%. Statutory unit of measure: 千克.

Tariff Schedule

ClassificationRate
最惠国税率 (MFN)
MFN rate
57%
普通税率
General rate
180%
增值税率
VAT
13%
消费税率
Consumption tax
30%
出口税率
Export duty
0%
出口退税率
Export rebate
13%

Global Benchmark

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HS-6 prefix 2403.19 across other jurisdictions

US
United States
32.8¢/kg
IN
India
30
ID
Indonesia
—
MY
Malaysia
"5% and RM40.00"
PH
Philippines
3%
TH
Thailand
60.00
VN
Vietnam
75
JP
Japan
35%
KR
Korea
40
AU
Australia
$1.52829/stickNZ/PG/FI/DC/LDC: $1.52829/stick
BR
Brazil
18.0%
MX
Mexico
67
2403190000 · 其他供吸用的烟草 · China · Treayo