SECTION IV · 章 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
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | ||||
| 2401.10 | - Tobacco, not stemmed/stripped: | ||||
| 2401.10.10 | - - Virginia type, flue-cured | kg | 45% · 配额外 120% | 30% · 配额外 80% | * / 5 / 8 / 10 (多个税率) |
| 2401.10.20 | - - Virginia type, other than flue-cured | kg | 45% · 配额外 135% | 30% · 配额外 90% | * / 5 / 8 / 10 (多个税率) |
| 2401.10.40 | - - Burley type | kg | 45% · 配额外 120% | 30% · 配额外 80% | * / 5 / 8 / 10 (多个税率) |
| 2401.10.50 | - - Other, flue-cured | kg | 45% · 配额外 120% | 30% · 配额外 80% | * / 5 / 8 / 10 (多个税率) |
| 2401.10.90 | - - Other | kg | 45% · 配额外 135% | 30% · 配额外 90% | * / 5 / 8 / 10 (多个税率) |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | ||||
| 2401.20.10 | - - Virginia type, flue-cured | kg | 45% · 配额外 120% | 30% · 配额外 80% | * / 5 / 8 / 10 (多个税率) |
| 2401.20.20 | - - Virginia type, other than flue-cured | kg | 45% · 配额外 135% | 30% · 配额外 90% | * / 5 / 8 / 10 (多个税率) |
| 2401.20.30 | - - Oriental type | kg | 45% · 配额外 135% | 30% · 配额外 90% | * / 5 / 8 / 10 (多个税率) |
| 2401.20.40 | - - Burley type | kg | 45% · 配额外 120% | 30% · 配额外 80% | * / 5 / 8 / 10 (多个税率) |
| 2401.20.50 | - - Other, flue-cured | kg | 45% · 配额外 120% | 30% · 配额外 80% | * / 5 / 8 / 10 (多个税率) |
| 2401.20.90 | - - Other | kg | 45% · 配额外 135% | 30% · 配额外 90% | * / 5 / 8 / 10 (多个税率) |
| 2401.30 | - Tobacco refuse: | ||||
| 2401.30.10 | - - Tobacco stems | kg | 22.5% · 配额外 120% | 15% · 配额外 80% | * / 5 / 8 / 10 (多个税率) |
| 2401.30.90 | - - Other | kg | 45% · 配额外 135% | 30% · 配额外 90% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 2402.20 | - Cigarettes containing tobacco: | ||||
| 2402.20.10 | - - Beedies | kg | 202.5% | 135% | 10 / 8 (多个税率) |
| 2402.20.20 | - - Clove cigarettes | kg | 202.5% | 135% | 10 / 8 (多个税率) |
| 2402.20.90 | - - Other | kg | 202.5% | 135% | 10 / 8 (多个税率) |
| 2402.90 | - Other: | ||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | kg | 202.5% | 135% | 10 / 8 (多个税率) |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | kg | 202.5% | 135% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2403.11.90 | - - - Other | kg | 45% | 30% | 10 / 8 (多个税率) |
| 2403.19 | - - Other: | ||||
| - - - Packed for retail sale: | |||||
| 2403.19.11 | - - - - Ang Hoon | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2403.19.19 | - - - - Other | kg | 45% | 30% | 10 / 8 (多个税率) |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | kg | 60% | 40% | 10 / 8 (多个税率) |
| - - - Other: | |||||
| 2403.19.91 | - - - - Ang Hoon | kg | 60% | 40% | 10 / 8 (多个税率) |
| 2403.19.99 | - - - - Other | kg | 60% | 40% | 10 / 8 (多个税率) |
| - Other: | |||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||||
| 2403.91.10 | - - - Packed for retail sale | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2403.91.90 | - - - Other | kg | 105% | 70% | 10 / 8 (多个税率) |
| 2403.99 | - - Other: | ||||
| 2403.99.10 | - - - Tobacco extracts and essences | kg | 45% | 30% | 10 / 8 (多个税率) |
| 2403.99.30 | - - - Manufactured tobacco substitutes | kg | 45% | 30% | 10 / 8 (多个税率) |
| 2403.99.40 | - - - Snuff, whether or not dry | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2403.99.50 | - - - Chewing and sucking tobacco | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2403.99.90 | - - - Other | kg | 75% | 50% | 10 / 8 (多个税率) |
| 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 (多个税率) |
| 2404.12 | - - Other, containing nicotine: | ||||
| 2404.12.10 | - - - E-cigarette liquid or gel | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2404.12.90 | - - - Other | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2404.19 | - - Other: | ||||
| 2404.19.10 | - - - Containing tobacco substitutes | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2404.19.20 | - - - Containing nicotine substitutes | kg | 75% | 50% | 10 / 8 (多个税率) |
| - Other: | |||||
| 2404.91 | - - For oral application: | ||||
| 2404.91.10 | - - - Nicotine chewing gum | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2404.91.90 | - - - Other | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2404.92 | - - For transdermal application: | ||||
| 2404.92.10 | - - - Nicotine patch | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2404.92.90 | - - - Other | kg | 75% | 50% | 10 / 8 (多个税率) |
| 2404.99.00 | - - Other | kg | 75% | 50% | 10 / 8 (多个税率) |