CCC Code
2404.11.00.00-5
Products, containing tobacco or reconstituted tobacco, intended for inhalation without combustion
Six-digit tariff heading 240411Chapter 24 · TobaccoAd valorem duty
Import duty rates (three columns)
Column 1 (WTO members / MFN)
15%
Applicable to most countries
Column 2 (preferential rate / FTA)
0%
Applicable to specific FTA partners
Column 3 (general rate)
50%
Non-WTO members
Import regulations
Official description from Taiwan's International Trade Administration (Chinese)
463一、應檢附財政部核發之菸酒進口業許可執照影本或財政部同意文件。如屬進口供自用之菸酒，其數量不超過下列規定者免附：（一）菸：捲菸５條（１０００支）、雪茄１２５支、菸絲５磅、其他菸品條（支）狀５條（１０００支）、非條（支）狀５磅。（二）酒：５公升。二、進口供分裝之菸，業者於報關時應報明其用途，並檢附生產國政府或政府授權之商會所出具之原產地證明。
516一、應檢附衛生福利部同意文件。二、入境旅客攜帶供自用且經衛生福利部核定通過健康風險評估審查之指定菸品或其必要之組合元件，免檢附衛生福利部同意文件；其以不隨身行李輸入者，應於進口報單填列免證通關代碼ＤＨＰ００００００００００１；其中必要之組合元件限量２組（套）。
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Enter an amount to calculate landed costSource: Taiwan Customs Administration open data. Rates and import regulations may change when laws are revised; actual customs clearance is subject to customs assessment.