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. Subheading240311Smoking tobacco, whether or not containing tobacco substitutes in any proportion
  4. National240311000Water pipe tobacco specified in Subheading Note 1 to this Chapter

240311000

"Water pipe tobacco specified in Subheading Note 1 to this Chapter"

HS code 240311000 (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 240311 "Smoking tobacco, whether or not containing tobacco substitutes in any proportion") under the Japan tariff schedule classifies "Water pipe tobacco specified in Subheading Note 1 to this Chapter". Japan customs apply General rate of 35%, WTO rate 29.8%. Statutory unit of measure: KG. 4 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
一般税率
General rate
35%
WTO 税率
WTO rate
29.8%

FTA Preferential Rates

4 agreements available · certificate of origin required

AgreementRate
ASEAN29.8%
CPTPP8.1%
EU8.1%
UK8.1%

Global Benchmark

→ Heading trade guide→ Full compare

HS-6 prefix 2403.11 across other jurisdictions

US
United States
32.8¢/kg
IN
India
30
ID
Indonesia
40.00
MY
Malaysia
"5% and RM40.00"
PH
Philippines
—
TH
Thailand
60.00
VN
Vietnam
45
KR
Korea
40
AU
Australia
$2,445.26/kg of tobacco contentNZ/PG/FI/DC/LDC: $2,445.26/kg of tobacco content
BR
Brazil
18.0%
MX
Mexico
67
240311000 · Water pipe tobacco specified in Subheading Note 1 to this Ch · Japan · Treayo