含烟草、再造烟草、尼古丁或其代用品的非燃烧吸入产品；其他含尼古丁产品
所属章：烟草及烟草代用品。以下为 HS 2404 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率（数据来源 GACC）。具体商品需在详情页核对，子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列；进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 18 | 5% – 24.7% | — | 有 | 无 | 进入 → |
| IN | 印度 | 6 | 30% – 30% | — | — | 6 | 进入 → |
| ID | 印度尼西亚 | 10 | 5% – 10% | — | 有 | 2 | 进入 → |
| MY | 马来西亚 | 10 | 0% – 15% | 6 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 14 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 10 | 30% – 60% | — | 有 | 3 | 进入 → |
| VN | 越南 | 10 | 75% – 75% | — | 有 | 无 | 进入 → |
| JP | 日本 | 9 | 3.8% – 25% | 1 | 有 | 无 | 进入 → |
| KR | 韩国 | 9 | 8% – 40% | — | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 10 | 5% – 5% | 6 | — | 无 | 进入 → |
| GB | 英国 | 10 | 0% – 16% | 1 | — | 无 | 进入 → |
| BR | 巴西 | 6 | 12.6% – 16.2% | — | — | 无 | 进入 → |
| CN | 中国 | 8 | 6.5% – 57% | — | 有 | 8 | 进入 → |
| 无本品目数据： MX | |||||||
下钻到 6 位子目对比
本品目含 6 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 24 章
章注释与类注释是 HS 归类的法律依据（GIR 规则 1），效力高于品目描述的直觉理解。英文为协调制度正本。
第 24 章注释（Chapter Notes）
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.
### Subheading note
1. For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit.
However, tobacco free products intended for smoking in a water pipe are excluded from this subheading.
### Additional Chapter Note
1. Code 2404 12 00 90 includes disposable electronic cigarettes (disposable e-cigarettes) and similar disposable personal electric vaporising devices, that incorporate both the product intended for inhalation without combustion (e.g., e-liquid, gels) and the delivery mechanism in an integrated housing, that are designed for disposal after the incorporated product is exhausted or the battery runs out (not designed for refilling or recharging).
第 IV 类注释（Section IV Notes）· Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body
In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
来源：HS 协调制度法律注释（经 UK Trade Tariff 官方载录）· 英文正本，中文译本以海关总署《进出口税则注释》为准