Archived - Chapter 24 - T2016
Tobacco and manufactured tobacco substitutes
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Notes.
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
Subheading Note.
1. For the purpose 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.
Customs Tariff Schedule
| Tariff Item | SS | Description of Goods | Unit of Meas. | MFN Tariff | Applicable Preferential Tariffs |
|---|---|---|---|---|---|
| 24.01 | Unmanufactured tobacco; tobacco refuse. | ||||
| 2401.10 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped | ||||
| 2401.10.10 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - For use as wrappers in the manufacture of cigars | KGM | Free | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2401.10.91 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Turkish type | KGM | 2.5% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2401.10.99 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Other | KGM | 5.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free GPT 5% |
| 2401.20 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped | ||||
| 2401.20.10 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Wrapper tobacco for use in the manufacture of cigars | KGM | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2401.20.90 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other | KGM | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free | |
| 2401.20.90 | 20 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Virginia, flue-cured | KGM | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2401.20.90 | 90 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Other: - Other | KGM | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2401.30.00 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco refuse | KGM | 6.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free GPT 5%, KRT 2% |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | ||||
| 2402.10.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco | MIL | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free | |
| 2402.10.00 | 10 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Hand-rolled cigars | MIL | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2402.10.00 | 90 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Other | MIL | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2402.20.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco | MIL | 12.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free PAT 2.5%, KRT 4% | |
| 2402.20.00 | 10 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco - Of a weight not exceeding 1,361 g per thousand | MIL | 12.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free PAT 2.5%, KRT 4% |
| 2402.20.00 | 20 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco - Of a weight exceeding 1,361 g per thousand | MIL | 12.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free PAT 2.5%, KRT 4% |
| 2402.90.00 | 00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Other | KGM | 6.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free GPT 5%, KRT 2% |
| 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. | ||||
| 2403.11.00 | 00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Water pipe tobacco specified in Subheading Note 1 to this Chapter | KGM | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.19.00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other | NMB | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free | |
| 2403.19.00 | 11 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Pipe: - Packaged | NMB | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.19.00 | 12 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Pipe: - Not packaged | KGM | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.19.00 | 21 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - Packaged | NMB | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.19.00 | 22 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - Not packaged | KGM | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.19.00 | 91 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - Packaged | NMB | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.19.00 | 92 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - Not packaged | KGM | 4% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.91 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco | ||||
| 2403.91.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco | KGM | 5% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free | |
| 2403.91.10 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - Packaged | NMB | 5% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.91.10 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - Not packaged | KGM | 5% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.91.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders | KGM | 10% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free | |
| 2403.91.20 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - Packaged | NMB | 10% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.91.20 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - Not packaged | KGM | 10% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.91.90 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other | KGM | 13% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free PAT 2.5%, KRT 4% | |
| 2403.91.90 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - Packaged | NMB | 13% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free PAT 2.5%, KRT 4% |
| 2403.91.90 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - Not packaged | KGM | 13% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free PAT 2.5%, KRT 4% |
| 2403.99 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other | ||||
| 2403.99.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff | KGM | 5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free | |
| 2403.99.10 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Packaged | NMB | 5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.99.10 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Not packaged | KGM | 5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free |
| 2403.99.20 | 00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Manufactured tobacco substitutes not containing tobacco | KGM | 9.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free KRT 3% |
| 2403.99.90 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other | KGM | 9.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free KRT 3% | |
| 2403.99.90 | 11 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Chewing tobacco: - Packaged | NMB | 9.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free KRT 3% |
| 2403.99.90 | 12 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Chewing tobacco: - Not packaged | KGM | 9.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free KRT 3% |
| 2403.99.90 | 91 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Other: - Packaged | NMB | 9.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free KRT 3% |
| 2403.99.90 | 92 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Other: - Not packaged | KGM | 9.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free KRT 3% |
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