Customs Import Tariff of Taiwan
Customs Import Tariff of Taiwan, chapter 24: 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
- 21Tariff lines
- 5%–27%Rate
Chapter 24 has 21 lines in the Customs Import Tariff of Taiwan, spread over 4 headings.
Rates run from 5% to 27%, averaging 13.8%.
Heading 2404, products containing tobacco, reconstituted tobacco, nicotine, or…, is divided furthest: 7 lines.
The most common rate is 15%, on 7 lines.
The highest is 27% on 2402.20.00.00 (cigarettes containing tobacco).
2401 Unmanufactured tobacco; tobacco refuse
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences
2404 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
- 2404.11.00.00Products, containing tobacco or reconstituted tobacco, intended for inhalation without combustion
- 2404.12.00.10Preparations, containing nicotine, intended for inhalation without combustion and to assist smokers to stop smoking
- 2404.12.00.90Other products, containing nicotine, intended for inhalation without combustion
- 2404.19.00.00Other products intended for inhalation without combustion
- 2404.91.00.00Preparations containing nicotine, intended for the intake of nicotine into the human body by oral application
- 2404.92.00.00Preparations, containing nicotine, intended for the intake of nicotine into the human body by transdermal application
- 2404.99.00.00Other nicotine containing products intended for the intake of nicotine into the human body