What documents are required to import HS 2403990090 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 2403990090 into China?

Use CIF (goods + freight + insurance) × 57% = 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
Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
Subheading240399Other
National2403990090其他烟草及烟草代用品的制品

2403990090

ACTIVE

What is the China import tariff for HS 2403990090 (其他烟草及烟草代用品的制品)?

Quick answer: China MFN rate for HS 2403990090 is 57%, plus VAT 13%.

"Other"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"其他烟草及烟草代用品的制品"

HS code 2403990090 (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 "其他烟草及烟草代用品的制品". China customs apply MFN rate of 57%, General rate 180%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	57%	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	30%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口暂定税率 Export provisional	无	Official tariff schedule
出口退税率 Export rebate	13%	Official tariff schedule