WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240399Other
- National2403992002 Other
240399200
"2 Other"
HS code 240399200 (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 "2 Other". Japan customs apply General rate of 4%, WTO rate 3.4%. Statutory unit of measure: KG. 4 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 4% |
WTO 税率 WTO rate | 3.4% |
FTA Preferential Rates
4 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ASEAN | 3.4% |
| CPTPP | 0.9% |
| EU | 0.9% |
| UK | 0.9% |
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 2403.99 across other jurisdictions