HS Code2404.91 - 200 NACCS 5
Description Synopsis Other nicotine containing products for oral application, excluding chewing gum
Tariff Classification
section 04Prepared foodstuffs; beverages, spirits and vinegar; 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
chapter 24Tobacco 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
24.04Products 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:
Other:
2404.91For oral application:
2 Other
Country or Territory
Tariff rate
General25%
Temporary
WTO15%
GSP
LDCFree
Unit I
-
II KG
Other
relevant
laws
  • 24.04
  • Tobacco Tax Law
  • 2404.91
  • Act on Securing Quality, Efficacy and Safety of Pharmaceuticals, Medical Devices, Regenerative and Cellular Therapy Products, Gene Therapy Products, and Cosmetics

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 ・ The mark “*” in the preferential rate column indicates that there is an exemption depending on the product.

Tariff rate (EPA, Trade agreement)
Singapore
Mexico
Malaysia
Chile
Thailand13.5%
Indonesia
Brunei
ASEAN15%
Philippines13.5%
Switzerland12%
Viet Nam
India
Peru
Australia
Mongolia
CPTPPFree
EUFree
UKFree
ASEAN
Australia
New Zealand
(RCEP)
15%
China
(RCEP)
Korea
(RCEP)
Japan-US Trade AgreementFree