WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240399Other
- National2403990010烟草精汁
2403990010
What is the China import tariff for HS 2403990010 (烟草精汁)?
Quick answer: China MFN rate for HS 2403990010 is 57%, plus VAT 13%.
"Other"
WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"烟草精汁"
"烟草精汁"
HS code 2403990010 (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 240399 "Other") under the China tariff schedule classifies "烟草精汁". China customs apply MFN rate of 57%, General rate 180%. Statutory unit of measure: 千克.
Tariff Schedule
| Classification | Rate |
|---|---|
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 | 无 |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 2403.99 across other jurisdictions