SECTION IV · Capítulo 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
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (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
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | ||||
| 2401.10 | - Tobacco, not stemmed/stripped: | ||||
| 2401.10.10 | - - Virginia type, flue-cured | kg | 45% · fora do contingente 120% | 30% · fora do contingente 80% | * / 5 / 8 / 10 (várias taxas) |
| 2401.10.20 | - - Virginia type, other than flue-cured | kg | 45% · fora do contingente 135% | 30% · fora do contingente 90% | * / 5 / 8 / 10 (várias taxas) |
| 2401.10.40 | - - Burley type | kg | 45% · fora do contingente 120% | 30% · fora do contingente 80% | * / 5 / 8 / 10 (várias taxas) |
| 2401.10.50 | - - Other, flue-cured | kg | 45% · fora do contingente 120% | 30% · fora do contingente 80% | * / 5 / 8 / 10 (várias taxas) |
| 2401.10.90 | - - Other | kg | 45% · fora do contingente 135% | 30% · fora do contingente 90% | * / 5 / 8 / 10 (várias taxas) |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | ||||
| 2401.20.10 | - - Virginia type, flue-cured | kg | 45% · fora do contingente 120% | 30% · fora do contingente 80% | * / 5 / 8 / 10 (várias taxas) |
| 2401.20.20 | - - Virginia type, other than flue-cured | kg | 45% · fora do contingente 135% | 30% · fora do contingente 90% | * / 5 / 8 / 10 (várias taxas) |
| 2401.20.30 | - - Oriental type | kg | 45% · fora do contingente 135% | 30% · fora do contingente 90% | * / 5 / 8 / 10 (várias taxas) |
| 2401.20.40 | - - Burley type | kg | 45% · fora do contingente 120% | 30% · fora do contingente 80% | * / 5 / 8 / 10 (várias taxas) |
| 2401.20.50 | - - Other, flue-cured | kg | 45% · fora do contingente 120% | 30% · fora do contingente 80% | * / 5 / 8 / 10 (várias taxas) |
| 2401.20.90 | - - Other | kg | 45% · fora do contingente 135% | 30% · fora do contingente 90% | * / 5 / 8 / 10 (várias taxas) |
| 2401.30 | - Tobacco refuse: | ||||
| 2401.30.10 | - - Tobacco stems | kg | 22,5% · fora do contingente 120% | 15% · fora do contingente 80% | * / 5 / 8 / 10 (várias taxas) |
| 2401.30.90 | - - Other | kg | 45% · fora do contingente 135% | 30% · fora do contingente 90% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 2402.20 | - Cigarettes containing tobacco: | ||||
| 2402.20.10 | - - Beedies | kg | 202,5% | 135% | 10 / 8 (várias taxas) |
| 2402.20.20 | - - Clove cigarettes | kg | 202,5% | 135% | 10 / 8 (várias taxas) |
| 2402.20.90 | - - Other | kg | 202,5% | 135% | 10 / 8 (várias taxas) |
| 2402.90 | - Other: | ||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (várias taxas) |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2403.11.90 | - - - Other | kg | 45% | 30% | 10 / 8 (várias taxas) |
| 2403.19 | - - Other: | ||||
| - - - Packed for retail sale: | |||||
| 2403.19.11 | - - - - Ang Hoon | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2403.19.19 | - - - - Other | kg | 45% | 30% | 10 / 8 (várias taxas) |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | kg | 60% | 40% | 10 / 8 (várias taxas) |
| - - - Other: | |||||
| 2403.19.91 | - - - - Ang Hoon | kg | 60% | 40% | 10 / 8 (várias taxas) |
| 2403.19.99 | - - - - Other | kg | 60% | 40% | 10 / 8 (várias taxas) |
| - Other: | |||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||||
| 2403.91.10 | - - - Packed for retail sale | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2403.91.90 | - - - Other | kg | 105% | 70% | 10 / 8 (várias taxas) |
| 2403.99 | - - Other: | ||||
| 2403.99.10 | - - - Tobacco extracts and essences | kg | 45% | 30% | 10 / 8 (várias taxas) |
| 2403.99.30 | - - - Manufactured tobacco substitutes | kg | 45% | 30% | 10 / 8 (várias taxas) |
| 2403.99.40 | - - - Snuff, whether or not dry | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2403.99.50 | - - - Chewing and sucking tobacco | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2403.99.90 | - - - Other | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 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 (várias taxas) |
| 2404.12 | - - Other, containing nicotine: | ||||
| 2404.12.10 | - - - E-cigarette liquid or gel | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2404.12.90 | - - - Other | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2404.19 | - - Other: | ||||
| 2404.19.10 | - - - Containing tobacco substitutes | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2404.19.20 | - - - Containing nicotine substitutes | kg | 75% | 50% | 10 / 8 (várias taxas) |
| - Other: | |||||
| 2404.91 | - - For oral application: | ||||
| 2404.91.10 | - - - Nicotine chewing gum | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2404.91.90 | - - - Other | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2404.92 | - - For transdermal application: | ||||
| 2404.92.10 | - - - Nicotine patch | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2404.92.90 | - - - Other | kg | 75% | 50% | 10 / 8 (várias taxas) |
| 2404.99.00 | - - Other | kg | 75% | 50% | 10 / 8 (várias taxas) |