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Chapter 24: Tobacco and manufactured tobacco

HS Chapter 24 · Average MFN duty rates across 12 countries · 1,000 tariff lines · Updated 2026-03-29

Average MFN Duty Rates by Country

Average Most Favoured Nation applied tariff rates for Tobacco and manufactured tobacco (HS Chapter 24). These are the standard rates applied to WTO members without a preferential trade agreement.

CountryAvg. MFN Rate
🇦🇪 UAE100.0%
🇲🇽 Mexico67.0%
🇹🇭 Thailand45.4%
🇺🇸 United States38.9%
🇮🇳 India30.0%
🇨🇳 China25.0%
🇧🇷 Brazil20.0%
🇿🇦 South Africa0.0%
🇦🇺 Australia0.0%
🇩🇪 Germany0.0%
🇫🇷 France0.0%
🇬🇧 United Kingdom0.0%

Duty Rates by Subheading

MFN rates for the most traded subheadings in Chapter 24. Rates vary significantly within a chapter — always verify at the 8 or 10-digit commodity code level for your specific product.

HS CodeDescription🇮🇳 IN🇬🇧 GB🇺🇸 US🇨🇳 CN🇩🇪 DE🇧🇷 BR
240120100.0%30.0%0.0%350.0%25.0%0.0%20.0%
240110100.0%30.0%0.0%0.0%25.0%0.0%20.0%

FTA Preferential Rates — Tobacco and manufactured tobacco

These trade agreements reduce or eliminate duty on Chapter 24 goods. Using the correct FTA certificate of origin can significantly reduce landed costs.

HS CodeRouteAgreementRateSaving
240110India → UAEIN-AE-CEPA100.0%0.0%Save 100.0%
240110Oman → UAEGCC-SG-FTA100.0%0.0%Save 100.0%
240110Saudi Arabia → UAEGCC-SG-FTA100.0%0.0%Save 100.0%
240110UAE → OmanGCC-SG-FTA100.0%0.0%Save 100.0%
240110India → OmanIN-OM-CEPA100.0%0.0%Save 100.0%
240110Saudi Arabia → OmanGCC-SG-FTA100.0%0.0%Save 100.0%
240110UAE → Saudi ArabiaGCC-SG-FTA100.0%0.0%Save 100.0%
240110Oman → Saudi ArabiaGCC-SG-FTA100.0%0.0%Save 100.0%
240120India → UAEIN-AE-CEPA100.0%0.0%Save 100.0%
240120Oman → UAEGCC-SG-FTA100.0%0.0%Save 100.0%

VAT / GST on Tobacco and manufactured tobacco

In addition to customs duty, these indirect taxes apply at the border. Rates shown are the standard rate — reduced or zero rates may apply for specific subheadings.

CountryTax TypeStandard Rate
🇦🇪 UAEVAT5%
🇦🇺 AustraliaGST10%
🇧🇷 BrazilIPI30%
🇨🇳 ChinaVAT9%
🇬🇧 United KingdomVAT0%
🇮🇳 IndiaGST28%
🇲🇽 MexicoVAT16%
🇹🇭 ThailandVAT7%
🇿🇦 South AfricaVAT15%

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Data sources: National customs authorities (CBIC India, HMRC UK, USITC, CBP, SARS), WTO Tariff Profiles, and official government gazette notifications. Rates shown are MFN applied rates as of 2026-03-29. Bound rates may differ. Specific duty components (per-unit duties) are not shown in percentage comparisons. Always verify rates with the relevant customs authority before making commercial decisions.