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. National2403191001 Pipe tobacco

240319100

"1 Pipe tobacco"

HS code 240319100 (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 Japan tariff schedule classifies "1 Pipe tobacco". 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

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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
—
TH
Thailand
60.00
VN
Vietnam
75
KR
Korea
40
AU
Australia
$1.52829/stickNZ/PG/FI/DC/LDC: $1.52829/stick
BR
Brazil
18.0%
MX
Mexico
67
240319100 · 1 Pipe tobacco · Japan · Treayo