240491200

ACTIVE

"2 Other"

HS code 240491200 (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 240491 "For oral application") under the Japan tariff schedule classifies "2 Other". Japan customs apply General rate of 25%, WTO rate 15%. Statutory unit of measure: KG. This commodity is subject to 1 import regulation or restriction; see compliance section below. 9 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
一般税率 General rate	25%	Official tariff schedule
WTO 税率 WTO rate	15%	Official tariff schedule

FTA Preferential Rates

9 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
CPTPP	Free	—	—
EU	Free	—	—
UK	Free	—	—
JP_US	Free	—	—
Thailand	13.5%	—	—
ASEAN	15%	—	—
Philippines	13.5%	—	—
Switzerland	12%	—	—
RCEP_ASEAN_AU_NZ	15%	—	—

Compliance & Controls

1 import regulation, restriction, or permit requirement

医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律

Act on Securing Quality,Efficacy and Safety of Pharmaceuticals, Medical Devices, Regenerative and Cellular Therapy Products, Gene Therapy Products, and Cosmetic Law

PA · 【Ministry of Health, Labour and Welfare】 http://www.mhlw.go.jp/english/policy/ health-medical/pharmaceuticals/01.html 【Ministry of Agriculture, Forestry and Fisheries】 http://www.maff.go.jp/e/index.html （contact information in Japanese） http://www.maff.go.jp/j/syouan/tikusui/yakuzi/

Agency: Compliance and Narcotics Division, Pharmaceutical Bureau, Ministry of Health, Labour and Welfare Animal Products Safety DivisionFood Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and FisheriesPermit required