SECTION IV · Chapitre 24
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
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (7)
Notes
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3. For the purposes of heading 24.04, 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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Code SH | Description | Unité | Droit d'importation ordinaire | MFN | VAT |
|---|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | ||||
| 2401.10 | - Tobacco, not stemmed/stripped: | ||||
| 2401.10.10 | - - Virginia type, flue-cured | kg | 45% · hors contingent 120% | 30% · hors contingent 80% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.10.20 | - - Virginia type, other than flue-cured | kg | 45% · hors contingent 135% | 30% · hors contingent 90% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.10.40 | - - Burley type | kg | 45% · hors contingent 120% | 30% · hors contingent 80% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.10.50 | - - Other, flue-cured | kg | 45% · hors contingent 120% | 30% · hors contingent 80% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.10.90 | - - Other | kg | 45% · hors contingent 135% | 30% · hors contingent 90% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | ||||
| 2401.20.10 | - - Virginia type, flue-cured | kg | 45% · hors contingent 120% | 30% · hors contingent 80% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.20.20 | - - Virginia type, other than flue-cured | kg | 45% · hors contingent 135% | 30% · hors contingent 90% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.20.30 | - - Oriental type | kg | 45% · hors contingent 135% | 30% · hors contingent 90% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.20.40 | - - Burley type | kg | 45% · hors contingent 120% | 30% · hors contingent 80% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.20.50 | - - Other, flue-cured | kg | 45% · hors contingent 120% | 30% · hors contingent 80% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.20.90 | - - Other | kg | 45% · hors contingent 135% | 30% · hors contingent 90% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.30 | - Tobacco refuse: | ||||
| 2401.30.10 | - - Tobacco stems | kg | 22,5% · hors contingent 120% | 15% · hors contingent 80% | * / 5 / 8 / 10 (plusieurs taux) |
| 2401.30.90 | - - Other | kg | 45% · hors contingent 135% | 30% · hors contingent 90% | * / 5 / 8 / 10 (plusieurs taux) |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | ||||
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | kg | 150% | 100% | 10 / 8 (plusieurs taux) |
| 2402.20 | - Cigarettes containing tobacco: | ||||
| 2402.20.10 | - - Beedies | kg | 202,5% | 135% | 10 / 8 (plusieurs taux) |
| 2402.20.20 | - - Clove cigarettes | kg | 202,5% | 135% | 10 / 8 (plusieurs taux) |
| 2402.20.90 | - - Other | kg | 202,5% | 135% | 10 / 8 (plusieurs taux) |
| 2402.90 | - Other: | ||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (plusieurs taux) |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (plusieurs taux) |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences | ||||
| - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | |||||
| 2403.11 | - - Water pipe tobacco specified in Subheading Note 1 to this Chapter: | ||||
| 2403.11.10 | - - - Packed for retail sale | kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2403.11.90 | - - - Other | kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2403.19 | - - Other: | ||||
| - - - Packed for retail sale: | |||||
| 2403.19.11 | - - - - Ang Hoon | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2403.19.19 | - - - - Other | kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | kg | 60% | 40% | 10 / 8 (plusieurs taux) |
| - - - Other: | |||||
| 2403.19.91 | - - - - Ang Hoon | kg | 60% | 40% | 10 / 8 (plusieurs taux) |
| 2403.19.99 | - - - - Other | kg | 60% | 40% | 10 / 8 (plusieurs taux) |
| - Other: | |||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||||
| 2403.91.10 | - - - Packed for retail sale | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2403.91.90 | - - - Other | kg | 105% | 70% | 10 / 8 (plusieurs taux) |
| 2403.99 | - - Other: | ||||
| 2403.99.10 | - - - Tobacco extracts and essences | kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2403.99.30 | - - - Manufactured tobacco substitutes | kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2403.99.40 | - - - Snuff, whether or not dry | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2403.99.50 | - - - Chewing and sucking tobacco | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2403.99.90 | - - - Other | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 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 | ||||
| - Products intended for inhalation without combustion: | |||||
| 2404.11.00 | - - Containing tobacco or reconstituted tobacco | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.12 | - - Other, containing nicotine: | ||||
| 2404.12.10 | - - - E-cigarette liquid or gel | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.12.90 | - - - Other | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.19 | - - Other: | ||||
| 2404.19.10 | - - - Containing tobacco substitutes | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.19.20 | - - - Containing nicotine substitutes | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| - Other: | |||||
| 2404.91 | - - For oral application: | ||||
| 2404.91.10 | - - - Nicotine chewing gum | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.91.90 | - - - Other | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.92 | - - For transdermal application: | ||||
| 2404.92.10 | - - - Nicotine patch | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.92.90 | - - - Other | kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2404.99.00 | - - Other | kg | 75% | 50% | 10 / 8 (plusieurs taux) |