The table below lists the 2 tariff lines under HS 85434000. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8543400010 | Equipment and devices that can atomize aerosols from products listed in tax item 24041200 into inhalable aerosols, whether or not equipped with smoke bombs | 0% | - | 36% | 13% | 20% | More | |
| 8543400090 | Other electronic cigarettes and similar personal electronic atomization devices | 0% | - | 0% | 13% | 20% | More |