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Section IV › Chapter 24

Chapter 24
Tobacco and Manufactured Tobacco Substitutes; Products, whether or not Containing Nicotine, Intended for Inhalation Without Combustion; Other Nicotine Containing Products Intended for the Intake of Nicotine Into the Human Body

Tobacco and Manufactured Tobacco Substitutes; Products, whether or not Containing Nicotine, Intended for Inhalation Without Combustion; Other Nicotine Containing Products Intended for the Intake of Nicotine Into the Human Body

Notes

1.

This Chapter does not cover medicinal cigarettes (Chapter 30).

2.

Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.

3.

For the purposes of heading 24.04, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.

Subheading Note

1.

For the purposes of subheading 2403.11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Additional Notes

1.

For the purpose of subheadings 2402.10 and 2402.90 all rolls of tobacco wrapped in paper or in other substances (excluding tobacco) shall be classified as cigarettes.

2.

For the purpose of subheading 2403.10 "cigarette tobacco" means:

(a)

any tobacco cut into strips less than 1 mm in width;

(b)

any cut tobacco described or offered for sale as tobacco for making into cigarettes;

(c)

a mixture of any cut tobacco with tobacco as defined in paragraph (a) or (b) of this Note.

3.

For the purpose of subheading 2403.10 "pipe tobacco" means:

(a)

any tobacco cut into strips of 1mm in width or more;

(b)

any tobacco described or offered for sale as tobacco for smoking in a pipe;

(c)

a mixture of any tobacco (excluding cigarette tobacco as defined in Note 2) with tobacco as defined in paragraph (a) or (b) of this Note;

(d)

any tobacco as defined in paragraph (a), (b) or (c) of this Note in the form of cake, plug or stick tobacco, but not roll tobacco.

Rates as at
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
24.01Unmanufactured tobacco; tobacco refuse:
2401.102Tobacco, not stemmed or strippedkg860c/kg less 85% with a maximum of 44%free860c/kg less 85% with a maximum of 44%free860c/kg less 85% with a maximum of 44%344c/kg less 34% with a maximum of 17,6%
2401.207Tobacco, partly or wholly stemmed or strippedkg15% or 860c/kg less 85%free15% or 860c/kg less 85%free15% or 860c/kg less 85%6% or 344c/kg less 34%
2401.301Tobacco refusekg77c/kgfree77c/kgfree77c/kg30,8c/kg
24.02Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402.10.103Imported from Switzerlandkg110c/kg netfreefreefree110c/kg net44c/kg net
2402.10Cigars, cheroots and cigarillos, containing tobacco:
2402.10.901Otherkg110c/kg netfree110c/kg netfree110c/kg net44c/kg net
2402.20.108Imported from Switzerlandkg45%freefreefree45%18%
2402.20Cigarettes containing tobacco:
2402.20.906Otherkg45%free45%free45%18%
2402.90.1Cigars, cheroots and cigarillos of tobacco substitutes:
2402.90.126Imported from Switzerlandkg45%freefreefree45%18%
2402.90.142Otherkg45%free45%free45%18%
2402.90Other:
2402.90.223Imported from Switzerlandkg45%freefreefree45%18%
2402.90.248Otherkg45%free45%free45%18%
2402.90.2Cigarettes of tobacco substitutes:
24.03Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences:
2403.1Smoking tobacco, whether or not containing tobacco substitutes in any proportions:
2403.116Water pipe tobacco specified in Subheading Note 1 to this Chapterkg45%free45%free45%18%
2403.19.309Cigarette tobaccokg40%free40%free40%16%
2403.19Other:
2403.19.104Pipe tobacco, in immediate packings of a content of less than 5 kgkg45%free45%free45%18%
2403.19.201Other pipe tobaccokg45%free45%free45%18%
2403.9Other:
2403.91.207Imported from Switzerlandkg15%freefreefree15%6%
2403.91"Homogenised" or "reconstituted" tobacco:
2403.91.800Otherkg15%freefreefree15%6%
2403.99.208Tobacco extracts and essenceskgfreefreefreefreefreefree
2403.99.402Other pipe tobacco substituteskg45%free45%free45%18%
2403.99.305Other cigarette tobacco substituteskg45%free45%free45%18%
2403.99Other:
2403.99.100Snuffkg40%free40%free40%16%
24.04Products 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:
2403.99.909Otherkg45%free45%free45%18%
2404.1Products intended for inhalation without combustion:
2404.11.1Containing reconstituted tobacco:
2404.11.115Imported from Switzerland, put up for retail sale in the form of stickskg15%freefreefree15%6%
2404.11.131Imported from Switzerland, otherkg15%freefreefree15%6%
2404.11.158Other, put up for retail sale in the form of stickskg15%free15%free15%6%
2404.11.190Otherkg15%free15%free15%6%
2404.11Containing tobacco or reconstituted tobacco:
2404.11.913Put up for retail sale in the form of stickskg15%free15%free15%6%
2404.11.9Other:
2404.11.999Otherkg15%free15%free15%6%
2404.126Other, containing nicotinekgfreefreefreefreefreefree
2404.19Other:
2404.19.108Containing nicotine substituteskgfreefreefreefreefreefree
2404.19.205Other, put up for retail sale in the form of stickskg45%free45%free45%18%
2404.19.906Otherkg45%free45%free45%18%
2404.9Other:
2404.916For oral applicationkg20%freefreefree20%8%
2404.922For transdermal applicationkgfreefreefreefreefreefree
2404.997Otherkgfreefreefreefreefreefree

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