HS 24.03 — Other manufactured tobacco and manufactured tobacco substitutes; "homogenised″or "reconstituted″tobacco; tobacco extracts and essences

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 · SECTION IV PREPARED 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 · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 24.03 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	WTO	LDC	Unit
24.03	Other manufactured tobacco and manufactured tobacco substitutes; "homogenised″or "reconstituted″tobacco; 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 EPA rates (4) ASEAN: 29.8% · CPTPP: 5.4% · EU: 5.4% · UK: 5.4%	35%	29.8%	Free	KG
2403.19	Other
2403.19 100	1 Pipe tobacco EPA rates (4) ASEAN: 29.8% · CPTPP: 5.4% · EU: 5.4% · UK: 5.4%	35%	29.8%	Free	KG
2403.19 200	2 Other EPA rates (4) ASEAN: 3.4% · CPTPP: 0.6% · EU: Free · UK: Free	4%	3.4%	Free	KG
	Other :
2403.91 000	"Homogenised″or "reconstituted″tobacco EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free	Free	(Free)		KG
2403.99	Other
2403.99 100	1 Tobacco extracts and essences EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free	Free	(Free)		KG
2403.99 200	2 Other EPA rates (4) ASEAN: 3.4% · CPTPP: 0.6% · EU: 0.6% · UK: 0.6%	4%	3.4%	Free	KG

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.