| SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES | |
| Chapter 24 Tobacco and manufactured tobacco substitutes. |
| Statistical code | Description | ||
|---|---|---|---|
| H.S.code | |||
| Tariff rate | Tariff rate (EPA) | Tariff rate | Unit | Law | ||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| General | Temporary | WTO | GSP | LDC | Singapore | Mexico | Malaysia | Chile | Thailand | Indonesia | Brunei | ASEAN | Philippines | Switzerland | Viet Nam | India | Peru | Australia | Mongolia | TPP11 (CPTPP) | EU | UK | JP-US Trade Agreement **1 | I | II |
| 24.01 | Unmanufactured tobacco; tobacco refuse | ||
| 2401.10 | 000 | Tobacco, not stemmed / stripped | |
| 2401.20 | 000 | Tobacco, partly or wholly stemmed / stripped | |
| 2401.30 | 000 | Tobacco refuse | |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | ||
| 2402.10 | 000 | Cigars, cheroots and cigarillos, containing tobacco | |
| 2402.20 | 000 | Cigarettes containing tobacco | |
| 2402.90 | 000 | Other | |
| 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenisedor "reconstitutedtobacco; tobacco extracts and essences | ||
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion | |||
| 2403.11 | 000 | Water pipe tobacco specified in Subheading Note 1 to this Chapter | |
| 2403.19 | Other | ||
| 100 | 1 Pipe tobacco | ||
| 200 | 2 Other | ||
| Other | |||
| 2403.91 | 000 | "Homogenisedor "reconstitutedtobacco | |
| 2403.99 | Other | ||
| 100 | 1 Tobacco extracts and essences | ||
| 200 | 2 Other |
| **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. |
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | IL JK AN |
|||||
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | ||||||
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | IL JK AN |
|||||
| IL JK AN |
||||||||||||||||||||||||||
| 20% | 16% | Free | Free | Free | 16% | Free | 10.1% | 10.2% | 10.2% | KG | ||||||||||||||||
| (8.5% + 290.70 yen/1,000 pieces) | Free | (8.5% + 290.70 yen/1,000 pieces) | Free | Free **2 | Free | Free | Free | TH | KG | PL | ||||||||||||||||
| 4% | 3.4% | Free | 3.4% | Free | Free | Free | KG | PL | ||||||||||||||||||
| PL | ||||||||||||||||||||||||||
| 35% | 29.8% | Free | 29.8% | 18.9% | 19% | 19% | KG | PL | ||||||||||||||||||
| PL | ||||||||||||||||||||||||||
| 35% | 29.8% | Free | 29.8% | 18.9% | 19% | 19% | KG | |||||||||||||||||||
| 4% | 3.4% | Free | 3.4% | 2.1% | 1.1% | 1.1% | KG | PL | ||||||||||||||||||
| PL | ||||||||||||||||||||||||||
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | PL | |||||
| Free | (Free) | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | Free | KG | PL | |||||
| 4% | 3.4% | Free | 3.4% | 2.1% | Heat-not-burn tobacco products 1.1% Other 2.2% | Heat-not-burn tobacco products 1.1% Other 2.2% | KG |