日本 · 第 24· 21 条目
§24烟草及烟草代用品
第 IV 类食品；饮料、酒及醋；烟草及制品 · 第 16–24 章（WCO HS）
本章品目（4 位 WCO 统一）
4 个品目
日本 税号（前 21 条）
本章共 21 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 240110000 | Tobacco, not stemmed / stripped | Free | → |
| 240120000 | Tobacco, partly or wholly stemmed / stripped | Free | → |
| 240130000 | Tobacco refuse | Free | → |
| 240210000 | Cigars, cheroots and cigarillos, containing tobacco | 20% | → |
| 240220000 | Cigarettes containing tobacco | (8.5% + 290.70 yen/1,000 pieces) | → |
| 240290000 | Other | 4% | → |
| 240311000 | Water pipe tobacco specified in Subheading Note 1 to this Chapter | 35% | → |
| 240319100 | 1 Pipe tobacco | 35% | → |
| 240319200 | 2 Other | 4% | → |
| 240391000 | "Homogenised��or "reconstituted��tobacco | Free | → |
| 240399100 | 1 Tobacco extracts and essences | Free | → |
| 240399200 | 2 Other | 4% | → |
| 240411100 | 1 "Homogenised��or "reconstituted��tobacco | Free | → |
| 240411200 | 2 Other | 4% | → |
| 240412000 | Other, containing nicotine | 3.8% | → |
| 240419100 | 1 Manufactured tobacco substitutes | 4% | → |
| 240419200 | 2 Other | 3.8% | → |
| 240491100 | 1 Chewing gum | 5% | → |
| 240491200 | 2 Other | 25% | → |
| 240492000 | For transdermal application | 3.8% | → |
| 240499000 | Other | 3.8% | → |