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. Subheading240399Other
  4. National2403991001 Tobacco extracts and essences

240399100

"1 Tobacco extracts and essences"

HS code 240399100 (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 Japan tariff schedule classifies "1 Tobacco extracts and essences". Japan customs apply General rate of Free, WTO rate (Free). Statutory unit of measure: KG. 21 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
一般税率
General rate
Free
WTO 税率
WTO rate
(Free)

FTA Preferential Rates

21 agreements available · certificate of origin required

AgreementRate
SingaporeFree
MexicoFree
MalaysiaFree
ChileFree
ThailandFree
IndonesiaFree
BruneiFree
ASEANFree
PhilippinesFree
SwitzerlandFree
VietnamFree
IndiaFree
PeruFree
AustraliaFree
MongoliaFree
CPTPPFree
EUFree
UKFree
RCEP_ASEAN_AU_NZFree
RCEP_ChinaFree
RCEP_KoreaFree

Global Benchmark

→ China export · Full 13-country compare

HS-6 prefix 2403.99 across other jurisdictions

US
United States
24.7¢/kg
IN
India
30
ID
Indonesia
5.00
MY
Malaysia
"5% and RM50.00"
PH
Philippines
—
TH
Thailand
60.00
VN
Vietnam
45
KR
Korea
40
AU
Australia
Free
BR
Brazil
12.6%
MX
Mexico
—
240399100 · 1 Tobacco extracts and essences · Japan · Treayo · 全球关税