| Statistical code |
Description |
Tariff rate |
Tariff rate (EPA) |
Tariff rate |
Unit |
Law |
| H.S.code |
|
General |
Temporary |
WTO |
GSP |
LDC |
Singapore |
Mexico |
Malaysia |
Chile |
Thailand |
Indonesia |
Brunei |
ASEAN |
Philippines |
Switzerland |
Viet Nam |
India |
Peru |
Australia |
Mongolia |
CPTPP |
EU |
UK |
ASEAN/Australia/New Zealand(RCEP) |
China
(RCEP) |
Korea
(RCEP) |
JP-US Trade Agreement **1 |
I |
II |
| 24.01 |
|
Unmanufactured tobacco; tobacco refuse
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 2401.10 |
000 |
Tobacco, not stemmed / stripped
|
Free |
|
(Free) |
|
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
|
| 2401.20 |
000 |
Tobacco, partly or wholly stemmed / stripped
|
Free |
|
(Free) |
|
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
|
| 2401.30 |
000 |
Tobacco refuse
|
Free |
|
(Free) |
|
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
|
| 24.02 |
|
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 2402.10 |
000 |
Cigars, cheroots and cigarillos, containing tobacco
|
20% |
|
16% |
|
Free |
|
Free |
|
|
|
Free |
|
16% |
Free |
|
|
|
|
|
|
5.8% |
5.8% |
5.8% |
|
|
|
|
|
KG |
|
| 2402.20 |
000 |
Cigarettes containing tobacco
|
(8.5% + 290.70 yen/1,000 pieces) |
Free |
(8.5% + 290.70 yen/1,000 pieces) |
|
|
Free |
|
|
|
|
|
|
|
|
(8.5%) |
|
|
|
|
|
Free |
Free |
Free |
|
|
|
|
TH |
KG |
|
| 2402.90 |
000 |
Other
|
4% |
|
3.4% |
|
Free |
|
|
|
|
|
|
|
3.4% |
|
|
|
|
|
|
|
Free |
Free |
Free |
|
|
|
|
|
KG |
|
| 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
|
35% |
|
29.8% |
|
Free |
|
|
|
|
|
|
|
29.8% |
|
|
|
|
|
|
|
10.8% |
10.8% |
10.8% |
|
|
|
|
|
KG |
|
| 2403.19 |
|
Other
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
1 Pipe tobacco
|
35% |
|
29.8% |
|
Free |
|
|
|
|
|
|
|
29.8% |
|
|
|
|
|
|
|
10.8% |
10.8% |
10.8% |
|
|
|
|
|
KG |
|
|
200 |
2 Other
|
4% |
|
3.4% |
|
Free |
|
|
|
|
|
|
|
3.4% |
|
|
|
|
|
|
|
1.2% |
Free |
Free |
|
|
|
|
|
KG |
|
|
|
Other :
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 2403.91 |
000 |
"Homogenisedor "reconstitutedtobacco
|
Free |
|
(Free) |
|
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
|
| 2403.99 |
|
Other
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
1 Tobacco extracts and essences
|
Free |
|
(Free) |
|
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
|
|
200 |
2 Other
|
4% |
|
3.4% |
|
Free |
|
|
|
|
|
|
|
3.4% |
|
|
|
|
|
|
|
1.2% |
1.2% |
1.2% |
|
|
|
|
|
KG |
|
| 24.04 |
|
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 |
|
Containing tobacco or reconstituted tobacco
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
1 '"Homogenisedor "reconstitutedtobacco
|
Free |
|
(Free) |
|
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
|
|
200 |
2 Other
|
4% |
|
3.4% |
|
Free |
|
|
|
|
|
|
|
3.4% |
|
|
|
|
|
|
|
1.2% |
Heat-not-burn tobacco products Free
Other 1.2% |
Heat-not-burn tobacco products Free
Other 1.2% |
|
|
|
|
|
KG |
|
| 2404.12 |
000 |
Other, containing nicotine
|
3.8% |
|
2.6% |
Free |
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
PA |
| 2404.19 |
|
Other
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
1 Manufactured tobacco substitutes
|
4% |
|
3.4% |
|
Free |
|
|
|
|
|
|
|
3.4% |
|
|
|
|
|
|
|
1.2% |
1.2% |
1.2% |
|
|
|
|
|
KG |
|
|
200 |
2 Other
|
3.8% |
|
2.6% |
Free |
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
PA |
|
|
Other :
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 2404.91 |
|
For oral application
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
100 |
1 Chewing gum
|
5% |
|
(5%) |
|
Free |
|
Free |
|
|
|
|
|
5% |
|
|
|
|
Free |
Free |
Free |
Free |
Free |
Free |
5% |
|
|
Free |
|
KG |
PA |
|
200 |
2 Other
|
25% |
|
15% |
|
Free |
|
|
|
|
13.5% |
|
|
15% |
13.5% |
12% |
|
|
|
|
|
1.8% |
1.9% |
1.9% |
15% |
|
|
1.8% |
|
KG |
PA |
| 2404.92 |
000 |
For transdermal application
|
3.8% |
|
2.6% |
Free |
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
PA |
| 2404.99 |
000 |
Other
|
3.8% |
|
2.6% |
Free |
|
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
Free |
|
|
KG |
PA |