2026 China HS CODE | China Import Tariff & Tax China HS Code Classification (January 18, 2026)

HTS Code 24041200.00 24041910.00
Article Description Non-burnt smoking products containing nicotine but not tobacco or reconstituted (homogenized) tobacco Non combustible smoking products containing tobacco substitutes, and free of tobacco, reconstituted (homogenized) tobacco, nicotine
Unit of Quantity(I/II) kilogram/-- kilogram/--
MFN (Most-favored Nation) 6.5% 57%
Gen (General Tariff Rate) 35% 180%
Provisional Import tariff -- --
Export tariff -- --
Export Tax Rebate 13% 13%
TaxVAT (Value-added Tax) 13% 13%
Consumption Tax 36% 30%
Regulations & Restrictions 7 7AB
Inspection & Quarantine -- P/Q.S