HS Code 2401.30 : Tobacco refuse
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for tobacco refuse is 2401.30. Under the 2026 China (GACC / 中国海关), the representative MFN general duty rate is 25.00 % [GACC / 税委会 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 24
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Heading 2401
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Subheading .30
.30
Tobacco refuse
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
China (GACC / 中国海关 Tariff 2026)
2401.30.00
MODULE 5: CHINESE IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇨🇳 RCEP PREFERENTIAL TARIFF ELIGIBILITY
Qualifying originating goods from RCEP member countries (ASEAN, Japan, South Korea, Australia, New Zealand) satisfying product-specific rules enter China under RCEP preferential rates with a valid Certificate of Origin.
Official GACC Rulings: Request a General Administration of Customs [GACC Advance Ruling (海关预裁定) ↗]
Notice: Chinese customs entry, MFN tariffs, provisional rates, VAT, and Consumption Tax are governed by GACC (海关总署) and the Customs Tariff Commission of the State Council (税委会). Always declare entry via an authorized Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2401.30
Receive an automated email notification whenever GACC or 税委会 publishes duty rate adjustments or customs notices for 2401.30.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (CTP): Center for Tobacco Products (CTP) SubmissionTTB (TTB): TTB Tobacco Importer Permit & Tax Determination
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Chinese Trade Remedies (MOFCOM AD/CVD) & Safeguards
MOFCOM Anti-Dumping Status
Standard GACC Tariff
MOFCOM Trade Remedy Investigation
Standard Statutory Clearance
CCC Certification / CIQ Status
Standard Customs Supervision
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| RCEP | Regional Comprehensive Economic Partnership (RCEP) | Free / Preferential | Must satisfy RCEP product-specific origin rules and certificate of origin. |
| ACFTA | China-ASEAN Free Trade Area (ACFTA) | Free / Preferential | Form E Certificate of Origin issued by ASEAN authority. |
| ChAFTA | China-Australia Free Trade Agreement (ChAFTA) | Free | ChAFTA Certificate of Origin or declaration on origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Tobacco refuse
MODULE 11: GACC Advance Ruling (海关预裁定)
Legally binding tariff classification decisions issued by General Administration of Customs of China (GACC) for HS 2401.30.
Query official GACC Customs Advance Ruling (海关预裁定) portal criteria:
Search Official GACC Portal for 2401.30 →US National HTS Tariff Lines (2401.30)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2401.30 | Tobacco refuse | Free | Free | Rate on request | — |
| 2401.30.03.00 | Tobacco refuse, From cigar leaf, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | kg |
| 2401.30.06.00 | Tobacco refuse, From cigar leaf, Tobacco stems, Cut, ground or pulverized | Free | Free | $1.21/kg | kg |
| 2401.30.09.00 | Tobacco refuse, From cigar leaf, Other | Free | Free | 77.2¢/kg | kg |
| 2401.30.13.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | kg |
| 2401.30.16.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Tobacco stems, Cut, ground or pulverized | Free | Free | $1.21/kg | kg |
| 2401.30.19.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Other | Free | Free | 77.2¢/kg | kg |
| 2401.30.23 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | — |
| 2401.30.23.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.23.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.23.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.23.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.23.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.23.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.23.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.25 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized | 97¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2401.30.25.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.25.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.25.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.25.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.25.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.25.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.25.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.27 | Tobacco refuse, Other, To be used in products other than cigarettes, Other | 28.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | — |
| 2401.30.27.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.27.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.27.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.27.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.27.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.27.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.27.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Other | Free | Free | Rate on request | kg |
| 2401.30.33 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | — |
| 2401.30.33.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.33.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.33.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.33.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.33.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.33.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.33.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized | 97¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2401.30.35.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.35.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.35.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.35.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.35.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.35.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.35.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.37 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other | 28.4¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | — |
| 2401.30.37.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.37.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.37.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.37.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.37.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.37.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.37.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Other | Free | Free | Rate on request | kg |
| 2401.30.70 | Tobacco refuse, Other, Other, Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | — |
| 2401.30.70.10 | Tobacco refuse, Other, Other, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.70.20 | Tobacco refuse, Other, Other, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.70.35 | Tobacco refuse, Other, Other, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.70.40 | Tobacco refuse, Other, Other, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.70.50 | Tobacco refuse, Other, Other, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.70.60 | Tobacco refuse, Other, Other, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.70.90 | Tobacco refuse, Other, Other, Other, Other | Free | Free | Rate on request | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2401.10 | Subheading under Heading 2401 | Compare Subheading 2401.10 → |
| 2401.20 | Subheading under Heading 2401 | Compare Subheading 2401.20 → |
Official Primary Sources & Authority References
GACC Customs Tariff Portal (中国海关 2026) ↗
Official Chinese 8-digit CN commodity codes and GACC MFN duty rates.
State Council Customs Tariff Commission (税委会) ↗
Chinese MFN and annual provisional tariff rate decrees.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and China (GACC / 中国海关) general duty for Tobacco refuse?
Under WCO Harmonized System 2022 and China (GACC / 中国海关), Tobacco refuse is classified under HS 2401.30 (Heading 2401, Chapter 24). The representative CN MFN general duty rate is 25.00 %.
How is HS 2401.30 distinguished within Heading 2401 (Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse)?
Heading 2401 covers Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. Subheading 2401.30 specifically isolates Tobacco refuse. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2401.
What are the primary candidate subheadings related to HS 2401.30?
Related subheadings under Heading 2401 include 2401.10, 2401.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Tobacco refuse into China?
Importers require a Chinese Customs Entry Declaration (海关进口货物报关单) lodged on the China International Trade Single Window (国际贸易单一窗口), active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码), Custom Brokerage filing (报关行), Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 2401.30 enter duty-free under RCEP or FTAs into China?
Yes. Goods originating in RCEP member countries, ASEAN nations (ACFTA), Australia (ChAFTA), or other FTA partners enter China under preferential tariffs with a valid Certificate of Origin (such as RCEP Certificate or Form E).
What express courier and e-commerce de minimis thresholds apply to China for Tobacco refuse?
China has no general commercial $800 de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How can an importer obtain a GACC Customs Advance Ruling (海关预裁定) for HS 2401.30?
Importers or foreign trade operators may submit a formal application for a Customs Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for legally binding tariff classification.
What GACC CIFER registration and CIQ sanitary controls apply to HS 2401.30?
Imports of food and agricultural goods under Chapter 24 into China require overseas manufacturer registration on GACC's CIFER system and CIQ phytosanitary/veterinary clearance.
How is Import VAT (增值税) assessed on commercial imports of HS 2401.30 into China?
Import VAT is assessed at 13.00% standard rate (9.00% for agricultural products, books, utilities) on total entered CIF value plus customs duty plus consumption tax.
What is the Unified Social Credit Code (USCC) and Customs Brokerage requirement in China?
Commercial importers must hold an active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码) registered with GACC and declare entry via a licensed Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
What is the difference between GACC MFN rates and Provisional applied tariffs (暂定税率)?
MFN general rates (最惠国税率) apply to all WTO member imports. Provisional rates (暂定税率) are lower temporary rates set annually by the Customs Tariff Commission (税委会) for strategic imports.
Does Consumption Tax (消费税) apply to imports of HS 2401.30 in China?
Consumption Tax applies selectively to luxury goods, tobacco, alcohol, passenger cars, refined oil, and luxury watches under the PRC Consumption Tax Regulations.
What express courier and Cross-Border E-Commerce (CBEC) rules apply in China?
China has no general $800 commercial de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How are GACC Customs Advance Rulings (海关预裁定) requested in China?
Importers may submit a formal application for an Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for binding classification valid across China.
What China Compulsory Certification (CCC / 3C) product safety rules apply to HS 2401.30?
Covered electrical, electronic, automotive, and safety articles under HS 2401.30 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.
Are there MOFCOM Anti-Dumping or Countervailing duties applicable to HS 2401.30?
Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.