WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240399Other
- National24039940Tobacco holding in one's mouth(for example, Snus)
24039940
"Tobacco holding in one's mouth(for example, Snus)"
HS code 2403994000 (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 Korea tariff schedule classifies "Tobacco holding in one's mouth(for example, Snus)". Korea customs apply MFN rate of 40, WTO bound rate 0. Statutory unit of measure: GR/KG. 26 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 40 |
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-Cambodia | 0% |
| Korea-Peru | 0% |
| Korea-Philippines | 0% |
| KORUS (Korea-US) | 0% |
| Korea-Vietnam | 0% |
| KAFTA (Korea-Australia) | 5.3% |
| CKFTA (Canada-Korea) / CPTPP | 40% |
| Korea-Central America (Costa Rica) | 18.6% |
| Korea-Central America (Honduras) | 18.6% |
| Korea-Central America (Nicaragua) | 18.6% |
| Korea-Central America (Panama) | 24% |
| Korea-Central America (El Salvador) | 21.3% |
| Korea-China | 8% |
| Korea-Colombia | 12.5% |
| Korea-Israel | 40% |
| Korea-India (CEPA) | 5% |
| Korea-New Zealand | 8% |
| RCEP (ASEAN) | 26.7% |
| RCEP (Australia) | 26.7% |
| RCEP (China) | 26.7% |
| RCEP (New Zealand) | 26.7% |
| Korea-Turkey | 40% |
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 2403.99 across other jurisdictions