WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- Subheading240499Other
- National24049900其他供人体摄入尼古丁的含尼古丁产品
24049900
What is the China import tariff for HS 24049900 (其他供人体摄入尼古丁的含尼古丁产品)?
Quick answer: China MFN rate for HS 24049900 is 6.5%, plus VAT 13%.
"Other"
WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"其他供人体摄入尼古丁的含尼古丁产品"
"其他供人体摄入尼古丁的含尼古丁产品"
HS code 2404990000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2404 "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"; Subheading 240499 "Other") under the China tariff schedule classifies "其他供人体摄入尼古丁的含尼古丁产品". China customs apply MFN rate of 6.5%, General rate 35%. Statutory unit of measure: 千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 6.5% |
普通税率 General rate | 35% |
增值税率 VAT | 13% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 2404.99 across other jurisdictions