SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 24 Tobacco and manufactured tobacco substitutes.
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Tariff rate (EPA)
JP-US Trade Agreement **1
Unmanufactured tobacco; tobacco refuse
Tobacco, not stemmed / stripped
Tobacco, partly or wholly stemmed / stripped
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Cigars, cheroots and cigarillos, containing tobacco
Cigarettes containing tobacco
Other manufactured tobacco and manufactured tobacco substitutes; "homogenisedor "reconstitutedtobacco; tobacco extracts and essences
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Water pipe tobacco specified in Subheading Note 1 to this Chapter
1 Pipe tobacco
1 Tobacco extracts and essences
**1The tariff rates in this column are for the tariff lines in the Schedule of Japan, Sub-Section 5, Section B, Annex I of the Agreement.
**2Note:the Temporary rate (Free), which is the MFN rate in this case, is applied according to the provision in the agreement that in cases where the MFN rate is lower than the rate of customs duty applied in accordance with Annex 1 (8.5%), the lower rate is applied.