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
- Subheading240419Other
- National2404191001 Manufactured tobacco substitutes
240419100
"1 Manufactured tobacco substitutes"
HS code 240419100 (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 240419 "Other") under the Japan tariff schedule classifies "1 Manufactured tobacco substitutes". 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 2404.19 across other jurisdictions