🗂️第24章：Tobacco and tobacco substitutes
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 2401101000 | Flue-cured tobacco, not stemmed/stripped, | 10% | 10/13 | - |
| 2401109000 | Other tobacco, not stemmed/stripped, | 10% | 10 | - |
| 2401201000 | Flue-cured tobacco, partly or wholly stemmed/stripped | 10% | 10/13 | - |
| 2401209000 | Other tobacco, partly or wholly stemmed/stripped | 10% | 13 | - |
| 2401300000 | Tobacco refuse | 10% | 10/13 | - |
| 2402100000 | Cigars, cheroots and cigarillos, containing tobacco | 25% | 0 | 36 |
| 2402200000 | Cigarettes containing tobacco | 25% | 0 | 每标准条进口完税价格≥50元人民币,45+150元/标准箱,每标准条进口完税价格＜50元人民币,30+150元/标准箱 |
| 2402900001 | Cigarettes, of tobacco substitutes | 25% | 0 | 每标准条进口完税价格≥50元人民币,45+150元/标准箱,每标准条进口完税价格＜50元人民币,30+150元/标准箱 |
| 2402900009 | Cigars, cheroots and cigarillos, containing tobacco substitutes | 25% | 0 | 36 |
| 2403110000 | Smoking tobacco,water pipe tobacco specified in Subheading Note to this Chapter(whether or not containing tobacco subsitutes in any proportion) | 57% | 13 | 30 |
| 2403190000 | Other smoking tobacco | 57% | 13 | 30 |
| 2403910010 | Reconstituted tobacco | 57% | 13 | 30 |
| 2403910090 | Homogenized tobacco | 57% | 13 | 30 |
| 2403990010 | Tobacco extracts and essences | 57% | 13 | - |
| 2403990090 | Other manufactured tobacco and manufactured tobacco substitutes | 57% | 13 | 30 |
| 2404110000 | Products not intended for incineration containing tobacco or reconstituted tobacco | 57% | 0 | 13 |
| 2404120000 | Tobacco-free or reconstituted tobacco, nicotine-containing products not smoked after incineration | 6.5% | 13 | 13 |
| 2404191000 | Products containing tobacco substitutes that are not smoked after combustion and do not contain tobacco, reconstituted tobacco, nicotine | 57% | 0 | 13 |
| 2404199000 | Other non-combustible nicotine substitutes | 6.5% | 0 | 13 |
| 2404910010 | Products for the absorption of nicotine by the human body when ingested orally containing phytonutrients | 12% | 0 | 13 |
| 2404910090 | Other products for the absorption of nicotine by the human body taken orally | 12% | 13 | 13 |
| 2404920000 | Products for the absorption of nicotine through the skin | 6.5% | 0 | 13 |
| 2404990000 | Other nicotine-containing products for human intake | 6.5% | 0 | 13 |