WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240391“Homogenised” or “reconstituted” tobacco
- National24039110Tobacco sheets
24039110
"Tobacco sheets"
HS code 2403911000 (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 240391 "“Homogenised” or “reconstituted” tobacco") under the Korea tariff schedule classifies "Tobacco sheets". Korea customs apply MFN rate of 32.8, WTO bound rate 0. Statutory unit of measure: KG. 26 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 32.8 |
WTO 约束税率 WTO bound rate | 0 |
FTA Preferential Rates
26 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| AKFTA (ASEAN-Korea) | 0% |
| Korea-EU | 0% |
| Korea-UK | 0% |
| Korea-Indonesia (CEPA) | 0% |
| Korea-India (CEPA) | 0% |
| Korea-Cambodia | 0% |
| Korea-Peru | 0% |
| Korea-Philippines | 0% |
| KORUS (Korea-US) | 0% |
| Korea-Vietnam | 0% |
| RCEP | 0% |
| KAFTA (Korea-Australia) | 4.3% |
| CKFTA (Canada-Korea) / CPTPP | 32.8% |
| Korea-Central America (Costa Rica) | 15.3% |
| Korea-Central America (Honduras) | 15.3% |
| Korea-Central America (Nicaragua) | 15.3% |
| Korea-Central America (Panama) | 19.6% |
| Korea-Central America (El Salvador) | 17.4% |
| Korea-China | 6.5% |
| Korea-Colombia | 10.2% |
| Korea-Israel | 32.8% |
| Korea-New Zealand | 6.5% |
| RCEP (ASEAN) | 16.4% |
| RCEP (Australia) | 16.4% |
| RCEP (New Zealand) | 16.4% |
| Korea-Turkey | 32.8% |
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 2403.91 across other jurisdictions