24.04

HS 编码 24.04（第 24 章「烟草及烟草代用品」；品目 2404「含烟草、再造烟草、尼古丁或其代用品的非燃烧吸入产品；其他含尼古丁产品」）在菲律宾税则中对应"Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body."。